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Journal : International Journal of Management Science and Information Technology (IJMSIT)

Analysis Violation of Professional Ethics in Manipulation Report Finance (Study The case of PT Garuda Indonesia) Rohmah, Mufidatur; Trisnaningsih, Sri
International Journal of Management Science and Information Technology Vol. 3 No. 1 (2023): January - June 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v3i1.844

Abstract

Everyone around the world is talking about the financial statement manipulation scandal. One of the many fraud or manipulation scandals in Indonesia's financial statements that has caught the public's attention is that of PT Garuda Indonesia. The purpose of this research is to analyze the professional ethics violated by the accountants of PT Garuda Indonesia when manipulating or falsifying financial statements. This study employs a case study approach and a qualitative research method at PT Garuda Indonesia. The data collection technique uses the literary method, namely searching for or digging various types of information related to violations of professional ethics in manipulating financial reports sourced from several types of literature originating from research journals, books, articles, and electronic media. Integrity, objectivity, competence, professional due care, and professional behavior are the principles of accounting ethics that were found to have been violated in this study.
Analysis of the Role Whistleblowing System for Fraud Pervention: Theory of Planned Behavior Amalia Ramadhani, Mesra; Trisnaningsih, Sri
International Journal of Management Science and Information Technology Vol. 3 No. 1 (2023): January - June 2023
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ijmsit.v3i1.860

Abstract

The existence of economic development makes the business world also develop and of course it will be more complex, the practice of crime in the form of fraud is also developing. Corruption cases are ranked first in the most detrimental fraud cases in Indonesia. Most fraud is carried out by internal companies because most of them already know where the loopholes are. This form of prevention can be carried out through a whistleblowing system, where as one of the effective control mechanisms in detecting fraud or fraud within the organization. The term for whistleblowing system reporters is whistleblower. By carrying out a whistleblowing system action, many threats and risks will be faced by the reporter. So this study uses the Theory of Planned Behavior in describing an intention to commit fraud (cheating). This research is qualitative by using a literature review approach. In this study using secondary data. This study explains that the application of the theory of planned behavior is a reference for companies in improving the whistleblowing system to anticipate fraud prevention, in which there are three factors, namely: Attitude, individual perception to do or not to do a behavior and readiness or ability to control that behavior. lead to whistleblowing behavior.