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All Journal Jurnal Akuntansi AKUNESA Journal of Economics, Business, & Accountancy Ventura
Ghusti Ayu Criestiant Rolihlahla
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Economics, Econometrics & Finance

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PERLAKUAN AKUNTANSI ATAS BIAYA PINJAMAN PADA INDUSTRI PROPERTI MELALUI KREDIT PERBANKAN BERDASARKAN PSAK 26 (REVISI 2012) Rolihlahla, Ghusti Ayu Criestiant
Jurnal Akuntansi AKUNESA Vol 2, No 2 (2014): AKUNESA (Januari 2014)
Publisher : Jurnal Akuntansi AKUNESA

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Abstract

According to SFAS 26, the loan costs that could directly attributable are theacquisition for construction or the manufacture of qualifying assets, whereas thefinancial assets and inventories which is manufactured or produced in the shortterm does not include as a qualifying assets. For the assets which is ready for useor sale when acquired in accordance with the intention when acquired are notinclude as a qualifying assets, thus the loan costs are recognized immediately ascost in the current period. It ussualy happended in property industry wheres thatindustry use the loan fo the capital building. The properties give an economicstrongnese in the future.Keywords: loan costs, qualifying assets, property.
Forensic Accounting as Antibiotic for Pressing Corruption Infection in Indonesia Rolihlahla, Ghusti Ayu Criestiant; Satyawan, Made Dudy; Triani, Ni Nyoman Alit
Journal of Economics, Business, and Accountancy Ventura Vol. 20 No. 2 (2017): August - November 2017
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v20i2.1123

Abstract

Effectiveness of corruption cases aimed at making the corrupt severely punished in a court of corruption and bring the deterrent effect for public officials who intend to engage in corruption. This study aims to explain the depth of the role of forensic accounting as well as how it applied in the handling and disclosure of corruption cases in Indonesia. The hope of forensic accounting can be accepted and applied by all auditors general inspectorate at the ministry/government agencies at both central and local levels, so that corruption can be detected early on using the science of forensic accounting. This study uses a qualitative methodology with an interpretive approach, with key informants from the Directorate Investigator and Special Economic Crime, the Criminal Investigation Police, KPK, as well as the Financial and Development Supervisory Agency. The result of this study indicates that the forensic accounting interpreted as potent antibiotics to suppress the rampant corruption in Indonesia. Investigation method often used investigator/auditor using forensic accounting knowledge to produce valid evidence in court corruption, including documentary evidence of the state audit the calculation of financial loss and statement of experts (auditors) in the corruption trial.
Co-Authors Made Dudy Satyawan Ni Nyoman Alit Triani