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All Journal International Journal of Supply Chain Management Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Jurnal Pendidikan dan Sosial Humaniora
Dyah Purwanti
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Social Sciences Transportation

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 1 
Case Analysis Of Revenue Recognition Fraud Of Pt Garuda Indonesia (Persero) Tbk In 2018 Made Hari Prayoga; Dyah Purwanti
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i2.63

Abstract

The purpose of this study is to analyze cases of revenue recognition fraud at PT Garuda Indonesia that occurred for the 2018 financial statements. This case attracted public attention because PT Garuda as one of the leading state-owned airlines in Indonesia is known for its service performance. In order to achieve our research objectives, we investigated these fraud cases with a qualitative approach. The findings of the study are that PT Garuda Indonesia committed fraud by acknowledging compensation income for the right to install connectivity and entertainment service equipment on board and content management from the agreement with PT Mahata Aero Teknologi in the consolidated financial statements of PT Garuda Indonesia (Persero) Tbk in 2018. Action This is an intent or negligence and is included in the cook the book scheme, namely recognizing income before it can be recognized. Fraud is driven by industrial pressures in the form of unfavorable industrial conditions and financial pressures in which companies try to book maximum profits in order to achieve the target set. The result of the action is that the resulting financial statements are materially misleading.
Implementation Of PSAK 71 Financial Instruments In The Banking Sector During The Covid-19 Pandemic Arlie Irham Yusdika; Dyah Purwanti
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.72

Abstract

This study aims to analyze the impact of the COVID-19 pandemic on the application of PSAK 71 around financial instruments in the banking sector. The study uses a qualitative method with a literature study approach and content analysis. This study observes changes in the allowance for impairment losses (CKPN) balance from the fourth quarter of 2019 to the third quarter of 2020. The study shows a significant increase in the balance of allowance for impairment losses, which impacted the disclosure of earnings in the financial statements. Moreover, banks should reclassify credit risk status. However, government intervention limited this reclassification. It has implications for decreasing the reliability of presenting the financial statements' quality of information on instruments.
Case Analysis Of Revenue Recognition Fraud Of Pt Garuda Indonesia (Persero) Tbk In 2018 Made Hari Prayoga; Dyah Purwanti
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 2 No 2 (2020): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35212/riset.v2i2.63

Abstract

The purpose of this study is to analyze cases of revenue recognition fraud at PT Garuda Indonesia that occurred for the 2018 financial statements. This case attracted public attention because PT Garuda as one of the leading state-owned airlines in Indonesia is known for its service performance. In order to achieve our research objectives, we investigated these fraud cases with a qualitative approach. The findings of the study are that PT Garuda Indonesia committed fraud by acknowledging compensation income for the right to install connectivity and entertainment service equipment on board and content management from the agreement with PT Mahata Aero Teknologi in the consolidated financial statements of PT Garuda Indonesia (Persero) Tbk in 2018. Action This is an intent or negligence and is included in the cook the book scheme, namely recognizing income before it can be recognized. Fraud is driven by industrial pressures in the form of unfavorable industrial conditions and financial pressures in which companies try to book maximum profits in order to achieve the target set. The result of the action is that the resulting financial statements are materially misleading.
Implementation Of PSAK 71 Financial Instruments In The Banking Sector During The Covid-19 Pandemic Arlie Irham Yusdika; Dyah Purwanti
Riset: Jurnal Aplikasi Ekonomi Akuntansi dan Bisnis Vol 3 No 1 (2021): RISET : Jurnal Aplikasi EKonomi Akuntansi dan Bisnis
Publisher : Kesatuan Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/riset.v3i1.72

Abstract

This study aims to analyze the impact of the COVID-19 pandemic on the application of PSAK 71 around financial instruments in the banking sector. The study uses a qualitative method with a literature study approach and content analysis. This study observes changes in the allowance for impairment losses (CKPN) balance from the fourth quarter of 2019 to the third quarter of 2020. The study shows a significant increase in the balance of allowance for impairment losses, which impacted the disclosure of earnings in the financial statements. Moreover, banks should reclassify credit risk status. However, government intervention limited this reclassification. It has implications for decreasing the reliability of presenting the financial statements' quality of information on instruments.
The Relation between Regional Government Supply Chain Management and Decision Making: Case Study on Regional Election in Indonesia Dyah Purwanti; Sekar Mayangsari
International Journal of Supply Chain Management Vol 9, No 4 (2020): International Journal of Supply Chain Management (IJSCM)
Publisher : International Journal of Supply Chain Management

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to explore the possible benefits of regional government supply chain management information towards decision making in regional election (“Pilkada”) in Indonesia. This research is important due to the rarity of researches that discuss the empirical and theoretical proofs of people’s needs towards government Supply chain management information. By using data from 2017 and 2018 regional election in Indonesia, I observed 198 regional governments at province/regency/city level. These sampled regions were chosen by deciding if the regional heads went to run for a second term. This decision was intended to evaluate the success of public policies applied in the first terms, which should be reflected in the regions’ government Supply chain management information that could be used by customers to consider if the ruling government (the incumbents) should be upheld or replaced. By using cluster analysis, I grouped the sampled regions into several clusters based on sociodemographic similarities. Then, I used discriminant analysis towards these clusters and found that regional government Supply chain management information has strong discriminant values towards regional election results. This research proves that customers have good awareness towards Supply chain management information involved in decision making. The implication of this research shows the existence of customers’ needs and interests towards regional government supply chain management information in regional election, thus regional government should improve the quality of supply chain management information and information dissemination, while also make sure that supply chain management information reaches and is reachable the whole society through vast publication and education.
Apakah Fungsi Belanja APBD Dan Dana Desa Mempengaruhi Indeks Pembangun Ekonomi Inklusif di Indonesia? Pardomuan Robinson Sihombing; Ade Marsinta Arsani; Dyah Purwanti
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 3 No. 1 (2023): Maret : Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v3i1.1036

Abstract

This study aims to examine the effect of the function of Regional Government Budget expenditure and village funds on the Inclusive Economic Development Index (IEDI) in Indonesia. The spending approach uses the income variables of Health Function, Education Function, Social Protection Function and Village Fund. The data is sourced from Bappenas and the Statistics Indonesia for the period 2018-2021. The statistical method used is multiple linear regression with panel data. Based on panel model testing, Fixed model is the best model. Simultaneously all variables affect IPEI. Partially, the Health Function, Education Function, Social Protection Function and Village Fund have a significant positive effect on IEDI. Based on the results of this study, a comprehensive policy related to macro-social economy is needed so that Indonesia's IEDI level continues to increase.
Apakah Fungsi Belanja APBD Dan Dana Desa Mempengaruhi Indeks Pembangun Ekonomi Inklusif di Indonesia? Pardomuan Robinson Sihombing; Ade Marsinta Arsani; Dyah Purwanti
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 3 No. 1 (2023): Maret : Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v3i1.1036

Abstract

This study aims to examine the effect of the function of Regional Government Budget expenditure and village funds on the Inclusive Economic Development Index (IEDI) in Indonesia. The spending approach uses the income variables of Health Function, Education Function, Social Protection Function and Village Fund. The data is sourced from Bappenas and the Statistics Indonesia for the period 2018-2021. The statistical method used is multiple linear regression with panel data. Based on panel model testing, Fixed model is the best model. Simultaneously all variables affect IPEI. Partially, the Health Function, Education Function, Social Protection Function and Village Fund have a significant positive effect on IEDI. Based on the results of this study, a comprehensive policy related to macro-social economy is needed so that Indonesia's IEDI level continues to increase.
Co-Authors Ade Marsinta Arsani Arlie Irham Yusdika Made Hari Prayoga Sekar Mayangsari