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All Journal Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK) International Journal of Education JURNAL ILMU MANAJEMEN DAN BISNIS LOKABASA REFLEKSI EDUKATIKA Jurnal Pendidikan Usia Dini Jurnal Terapan Ilmu Keolahragaan Jurnal Pendidikan Olah Raga Kinestetik : Jurnal Ilmiah Pendidikan Jasmani JOURNAL SPORT AREA Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan AkMen JURNAL ILMIAH International Journal of Social Science and Business Walisongo Journal of Chemistry JKPK (Jurnal Kimia dan Pendidikan Kimia) LAYAR: Jurnal Ilmiah Seni Media Rekam Riyadhoh : Jurnal Pendidikan Olahraga Loa : Jurnal Ketatabahasaan dan Kesusastraan PINISI Discretion Review Nobel Management Review DIMASATRA Physical Therapy Journal of Indonesia Delta-Phi Jurnal Pendidikan Matematika Maddana: Jurnal Pengabdian Kepada Masyarakat Jurnal Ikadbudi : Jurnal Ilmiah Bahasa, Sastra, dan Budaya Daerah
Hernawan Hernawan
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Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Mathematics Medicine & Pharmacology Neuroscience Nursing Physics Public Health Social Sciences Other

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Journal : Jurnal Ekonomi, Bisnis dan Kewirausahaan (JEBIK)

 1 
ANALISIS PENELUSURAN TRANSACTION FRAUD DALAM PEREKAYASAAN PELAPORAN KEUANGAN Hernawan, Hernawan
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol 1, No 2 (2010): Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK)
Publisher : Fakultas Ekonomi dan Bisnis, UNTAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (329.235 KB) | DOI: 10.26418/jebik.v1i2.695

Abstract

Abstract Globalization has resulted in remarkable changes in all aspects of life, including in managing firm’s financial transaction in corporate sector. Financial reporting reengineering in large private company frequently brings about financial fraudaulous practices. The objective of this article is to shed light on fraudaulous transaction in financial reporting reengineering, which was commonly observed in private companies. Reengineered financial reporting containing transaction fraud has widely been practiced in private companies in form of increasing fantastic profits,  hiding out debts, reporting ficticious incomes, cutting taxes and increasing ficticious cash flows, while it is most probable these companies have been gone bankcruptcy. Financial reporting engineering manipulation is aimed at making up with favourable financial performance of the firm in order that firm’s stocks remains attractive for investors. Keywords: fradaulous transaction, financial reporting engineering, private companies
Co-Authors Abd. Rasyid Syamsuri Abrasyi, Rendy ADE SUTISNA, ADE Alamsyah, Zulfikar Amni, Hazrina Anggara, Norma Anjar Purba Asmara Anshari, Dadang Anwar, Muhammad Saidun Apriana Sanga Dwi, Dicky Reva Baturante, Nur Jannah Choirudin, Choirudin Cipta, Indra Dadang Sunendar Defliyanto Deni Abdul Ghoni Devi Catur Winata Dingding Haerudin Dupri, Dupri Fahmy Fachrezzy Haris Santosa Nugraha Hemalia, Alisha Hendrayana, Dian Hidayat, Neng Tanti Septiani Humaid, Hidayat James Klemen Lika James Tangkudung Jayawarsa, A.A. Ketut Karisdha Pradityana Khofia, Salma Nida Lukmana Sari, Ida Maghfiroh, Wasiattul Mariah Mariah Mariah, Mariah Muhammad Agus Muljanto Muhammad Syifa Amin Widigdo Nur, Yuswari Nurhuda, Denny Adrian Nurulfa, Rizky Nuzlia, Cut Permana, Vira Vandini Pratiwi, Endang Putry, Keisya Aurelya Rachim, Erik Rahmah, Firda Aulia Rahman Rahman Rahmatilah, Lola Apriani Ramadhan, Muhammad Gilang Rayhan, Ilyassyah Retty Isnendes Rombe, Yunita Pare RR. Ella Evrita Hestiandari RUHALIAH Dr., RUHALIAH Sandya, Cathleen Santosa, Haris Saribulan, Saribulan Setiawan, Budi Rahayu Siti Mahmudha Slamet Sukriadi Solehudin, Oleh Sondari, Dea Sujiono, Bambang Sulaiman, Iman Syamsul Arifin Syihabuddin Syihabuddin Temmy Widyastuti Timur, Aprilia Intan Tri Indri Hardini Usep Kuswari Utama, Made Bang Redy Wa’asil, Fatirul Wattimena, Ferry Yohannes Wenly, Ayu Purnama Yayat Sudaryat Yulianeta