{"id":72,"date":"2026-07-23T21:59:38","date_gmt":"2026-07-23T14:59:38","guid":{"rendered":"https:\/\/kapbmw.com\/?page_id=72"},"modified":"2026-08-16T05:57:24","modified_gmt":"2026-08-15T22:57:24","slug":"key-person-expert","status":"publish","type":"page","link":"https:\/\/kapbmw.com\/en\/key-person-expert\/","title":{"rendered":"Key Person &amp; Expert"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"72\" class=\"elementor elementor-72\" data-elementor-post-type=\"page\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-51c68c2 e-con-full e-flex e-con e-parent\" data-id=\"51c68c2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-5c4b7d60 e-grid e-con-boxed e-con e-child\" data-id=\"5c4b7d60\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-216490cb elementor-widget elementor-widget-heading\" data-id=\"216490cb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Key Person &amp; Expert<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-623e81a e-flex e-con-boxed e-con e-parent\" data-id=\"623e81a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a709663 elementor-widget elementor-widget-spacer\" data-id=\"a709663\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-aa8edd7 e-flex e-con-boxed e-con e-parent\" data-id=\"aa8edd7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cb4f185 elementor-position-left elementor-position-left elementor-vertical-align-middle elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"cb4f185\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img fetchpriority=\"high\" decoding=\"async\" width=\"463\" height=\"690\" src=\"https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/Nazif-budiman.png\" class=\"attachment-full size-full wp-image-142\" alt=\"\" srcset=\"https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/Nazif-budiman.png 463w, https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/Nazif-budiman-201x300.png 201w, https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/Nazif-budiman-8x12.png 8w\" sizes=\"(max-width: 463px) 100vw, 463px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Nazif Budiman, S.E., Ak., CPA., ACPA (Managing Partner)<\/h3><p class=\"elementor-image-box-description\">Saat ini menjabat sebagai Managing Partner sejak 2 Januari 2024. Sudah bersertifikasi BPK dan OJK Perbankan, sebelum bergabung di KAP. Drs. Bambang Mudjiono &amp; Widiarto pernah bekerja sebagai senior auditor di KAP Drs. Safril Nahar &amp; Rekan, dan beberapa perusahaan swasta maupun sektor publik. Selain itu juga berpengalaman dalam menyusun system akuntansi. Merupakan alumni fakultas ekonomi Universitas Trisakti, Lulusan PPAK Universitas Trisakti, Jakarta \u2013 September 2007 Register : D-44794 Chartered Accountant, Ikatan Akuntan Indonesia<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-a3cb61c e-flex e-con-boxed e-con e-parent\" data-id=\"a3cb61c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ff0ee4 elementor-position-left elementor-position-left elementor-vertical-align-middle elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"3ff0ee4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"463\" height=\"690\" src=\"https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/Bambang-Mudjiono.png\" class=\"attachment-full size-full wp-image-143\" alt=\"\" srcset=\"https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/Bambang-Mudjiono.png 463w, https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/Bambang-Mudjiono-201x300.png 201w, https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/Bambang-Mudjiono-8x12.png 8w\" sizes=\"(max-width: 463px) 100vw, 463px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Drs. Bambang Mudjiono, M.M., Ak., CA., CPA (Partner)<\/h3><p class=\"elementor-image-box-description\">Drs. Bambang Mudjiono, MM telah berpengalaman dalam dunia audit lebih dari 30 tahun. Sejak lulus dari Institut Ilmu Keuangan (IIK), beliau bekerja di Badan Pengawasan Keuangan dan Pembangunan (BPKP). Saat ini beliau, di samping menjadi akuntan publik, juga menjadi pengajar di beberapa perguruan tinggi dan mengisi beberapa pelatihan profesional dan seminar-seminar.\n\nBeliau juga pernah menjadi dosen di Universitas Trisakti, Ukrida, Universitas Tarumanegara, dan Universitas Islam Negeri Syarif Hidayatullah Jakarta.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-d8541e2 e-flex e-con-boxed e-con e-parent\" data-id=\"d8541e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c7e2ff0 elementor-position-left elementor-position-left elementor-vertical-align-middle elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"c7e2ff0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img decoding=\"async\" width=\"407\" height=\"613\" src=\"https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/suherlan.jpg\" class=\"attachment-full size-full wp-image-144\" alt=\"\" srcset=\"https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/suherlan.jpg 407w, https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/suherlan-199x300.jpg 199w, https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/suherlan-8x12.jpg 8w\" sizes=\"(max-width: 407px) 100vw, 407px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Suherlan, S.E., CPA (Partner)<\/h3><p class=\"elementor-image-box-description\">Saat ini beliau menjabat sebagai Partner sejak tanggal 2 Januari 2024. Sudah bersertifikasi OJK IKNB, sebelum di KAP. Drs. Bambang Mudjiono &amp; Widiarto pernah bekerja di KAP Drs. Safril Nahar &amp; Rekan tahun 1995 \u2013 2007. Selain itu berpengalaman dan mahir dalam penyusunan laporan keuangan dan sistem akuntansi. Merupakan Alumni Sekolah Tinggi Ilmu Ekonomi Yayasan Akuntansi Indonesia Fakultas Ekonomi jurusan Akuntansi.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-b441ad5 e-flex e-con-boxed e-con e-parent\" data-id=\"b441ad5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-876ac04 elementor-position-left elementor-position-left elementor-vertical-align-middle elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"876ac04\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"417\" height=\"418\" src=\"https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/no-photo.png\" class=\"attachment-full size-full wp-image-323\" alt=\"\" srcset=\"https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/no-photo.png 417w, https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/no-photo-300x300.png 300w, https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/no-photo-150x150.png 150w, https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/no-photo-12x12.png 12w\" sizes=\"(max-width: 417px) 100vw, 417px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Drs. Muhammad Yasin<\/h3><p class=\"elementor-image-box-description\">Sebelum bergabung dengan KAP Drs.Bambang Mudjiono Widiarto, bekerja sebagai Audit Principal dan Tax Partner pada KAP Drs. Safril Nahar &amp; Rekan. Berbagai masalah sengketa pajak telah diselesaikan dengan memeuaskan pada Pengadilan Pajak (sebelumnya Badan Penyelesaian Sengketa Pajak dan Majelis Pertimbangan Pajak) yaitu sejak bekerja sebagai Tax Audit &amp; Review Coordinator pada KAP. Drs. Santoso Harsokusumo &amp; Rekan. (member of Horwarth International, sebelumnya member or Ernest &amp; Young International) sejak tahun 1983 hingga tahun 2003. Pengalaman profesi di mulai sebagai auditor di Badan Pengawasan Keuangan &amp; Pembangunan (BPKP) dan pendidikan profesi di tempuh melalui Institut Ilmu Keuangan (IIK) dan Sekolah Tinggi Akuntansi Negara (STAN) hingga 1982.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-9a63a44 e-flex e-con-boxed e-con e-parent\" data-id=\"9a63a44\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1724b5 elementor-position-left elementor-position-left elementor-vertical-align-middle elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"c1724b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"417\" height=\"418\" src=\"https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/no-photo.png\" class=\"attachment-full size-full wp-image-323\" alt=\"\" srcset=\"https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/no-photo.png 417w, https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/no-photo-300x300.png 300w, https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/no-photo-150x150.png 150w, https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/no-photo-12x12.png 12w\" sizes=\"(max-width: 417px) 100vw, 417px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Oni Sahroni, S.E., M.M<\/h3><p class=\"elementor-image-box-description\">Saat ini beliau sebagai Senior Auditor di KAP Drs. Bambang Mudjiono &amp; Widiarto, sebelum bergabung pernah bekerja sebagai Junior Auditor di KAP Djoko, Sidik, dan Indra (d\/h KAP Hertanto, Sidik, dan Indra). Merupakan Lulusan S1 Jurusan Akuntansi dan S2 Jurusan Manajemen di Universitas Pamulang.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-b1987eb e-flex e-con-boxed e-con e-parent\" data-id=\"b1987eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3b4fd9d elementor-position-left elementor-position-left elementor-vertical-align-middle elementor-vertical-align-middle elementor-widget elementor-widget-image-box\" data-id=\"3b4fd9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"417\" height=\"418\" src=\"https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/no-photo.png\" class=\"attachment-full size-full wp-image-323\" alt=\"\" srcset=\"https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/no-photo.png 417w, https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/no-photo-300x300.png 300w, https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/no-photo-150x150.png 150w, https:\/\/kapbmw.com\/wp-content\/uploads\/2026\/08\/no-photo-12x12.png 12w\" sizes=\"(max-width: 417px) 100vw, 417px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">Fitti Awalia, S.Sos<\/h3><p class=\"elementor-image-box-description\">Sebelum bergabung pernah bekerja sebagai asisten Tax Partner di KAP Drs. Safril Nahar &amp; Rekan dan sebagai Tax Advisor pada salah satu perusahaan pertambangan PMA di Jakarta. Merupakan alumni FISIP UI jurusan Administrasi Fiskal dan anggota dari Ikatan Konsultan Pajak Indonesia (IKPI).<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-394e5a9 e-flex e-con-boxed e-con e-parent\" data-id=\"394e5a9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42d4a2f elementor-widget elementor-widget-spacer\" data-id=\"42d4a2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Key Person &amp; Expert Nazif Budiman, S.E., Ak., CPA., ACPA (Managing Partner) Saat ini menjabat sebagai Managing Partner sejak 2 Januari 2024. Sudah bersertifikasi BPK dan OJK Perbankan, sebelum bergabung di KAP. Drs. Bambang Mudjiono &amp; Widiarto pernah bekerja sebagai senior auditor di KAP Drs. Safril Nahar &amp; Rekan, dan beberapa perusahaan swasta maupun sektor [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-72","page","type-page","status-publish","hentry"],"blocksy_meta":[],"_hostinger_reach_plugin_has_subscription_block":false,"_hostinger_reach_plugin_is_elementor":false,"_links":{"self":[{"href":"https:\/\/kapbmw.com\/en\/wp-json\/wp\/v2\/pages\/72","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kapbmw.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/kapbmw.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/kapbmw.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kapbmw.com\/en\/wp-json\/wp\/v2\/comments?post=72"}],"version-history":[{"count":16,"href":"https:\/\/kapbmw.com\/en\/wp-json\/wp\/v2\/pages\/72\/revisions"}],"predecessor-version":[{"id":330,"href":"https:\/\/kapbmw.com\/en\/wp-json\/wp\/v2\/pages\/72\/revisions\/330"}],"wp:attachment":[{"href":"https:\/\/kapbmw.com\/en\/wp-json\/wp\/v2\/media?parent=72"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}