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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Prosiding National Conference for Community Service Project Conference on Community Engagement Project (Concept)
Haris Yukie
Universitas Internasional Batam
Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING DENGAN EARNINGS MANIPULATION FINANCIAL SHENANIGANS: STUDI KASUS PT ENVY TECHNOLOGIES INDONESIA TBK Natalis Christian; Resnika Resnika; Haris Yukie; Riksen Sitorus; Viona Angelina; Sherly Sherly; Febrika Febrika
Jurnal Ilmiah Akuntansi & Bisnis Vol 7 No 1 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.746 KB) | DOI: 10.38043/jiab.v7i1.3543

Abstract

Kecurangan laporan keuangan adalah tindakan yang disengaja dalam menyajikan informasi laporan keuangan yang salah secara material. Tindakan tersebut telah menimbulkan kekeliruan pemangku kepentingan terhadap kredibilitas laporan keuangan yang disajikan. Tujuan utama penelitian ini adalah untuk mengkaji indikasi kecurangan laporan keuangan PT Envy Technologies Indonesia Tbk pada tahun 2016 hingga 2020 dengan menggunakan tujuh earnings manipulation shenanigans. PT Envy Technologies Indonesia Tbk adalah emiten yang terdaftar pada indeks saham sektor teknologi (IDXTECHNO) di Bursa Efek Indonesia sebelum mengalami suspensi di tahun 2020. Penelitian ini menggunakan pendekatan kualitatif dan studi literatur. Hasil penelitian menunjukkan bahwa PT Envy Technologies Indonesia Tbk memiliki indikasi kecurangan dalam menerapkan earnings manipulation shenanigans 1, shenanigans 3, dan shenanigans 4. Penerapan teknik manipulasi pendapatan tersebut melibatkan pengakuan pendapatan dan beban yang bersifat tidak konservatif dan tidak sesuai dengan keadaan sebenarnya. Penelitian ini memberikan kontribusi dalam menjabarkan teknik pendeteksian tahap awal terhadap indikasi kecurangan laporan keuangan yang seringkali menjadi hambatan bagi pengguna laporan keuangan.
RANCANGAN WEBSITE SEJARAH MEMBANGUN NASIONALISME MAHASISWA UNIVERSITAS INTERNSIONAL BATAM SEBAGAI GENERASI MUDA DI ERA GLOBALISASI Oda I.B Hariyanto; Evi Silvana Muchsinati; Resnika Resnika; Haris Yukie; Viona Angelina; Michelle Michelle; Rio Renaldo Prasena; Thea Evanglista br. Surbakti; Ramadhan Syah Putra; Veronika Desi M.M Panjaitan
National Conference for Community Service Project (NaCosPro) Vol 2 No 1 (2020): The 2nd National Conference of Community Service Project 2020 (Accepted Papers)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Internasional Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37253/nacospro.v2i1.1192

Abstract

The spirit of nationalism and the love of the homeland of the people of Indonesia, especially the younger generation began to fade by the rapid development of science and technology (IPTEK) in the era of globalization. Understanding history has a role and impact on behavior and character on one's identity. Rapid technological advances have had negative impacts such as lifestyle changes that are contrary to the philosophy of the Indonesian state, apathy of the younger generation, the fading of local culture due to the inclusion of foreign cultures, and the lack of interest in studying history which has led to a low sense of nationalism and a sense of patriotism. The solution to building nationalism and the love of the motherland in the younger generation is to instill insight and historical awareness. The purpose of this PKM activity is to increase historical awareness in the younger generation. The research method uses the science and technology diffusion method. The technique of collecting data is done by making a questionnaire through Google form. The data analysis technique is to analyze the percentage of answers from Google forms that have been shared. The results of the survey show that the younger generation at this time is more likely to use gadgets (gadgets) and content in the form of social media applications, blogs, websites, and so on in accordance with the progress of science and technology in the globalization era. Therefore, the historical website called HistoriaPedia is useful for young people to add insight and historical awareness in order to arouse the spirit of nationalism and the love of the country continuously and continuously.
PENDETEKSIAN FRAUDULENT FINANCIAL REPORTING DENGAN EARNINGS MANIPULATION FINANCIAL SHENANIGANS: STUDI KASUS PT ENVY TECHNOLOGIES INDONESIA TBK Natalis Christian; Resnika Resnika; Haris Yukie; Riksen Sitorus; Viona Angelina; Sherly Sherly; Febrika Febrika
Jurnal Ilmiah Akuntansi & Bisnis Vol 7 No 1 (2022)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (402.746 KB) | DOI: 10.38043/jiab.v7i1.3543

Abstract

Kecurangan laporan keuangan adalah tindakan yang disengaja dalam menyajikan informasi laporan keuangan yang salah secara material. Tindakan tersebut telah menimbulkan kekeliruan pemangku kepentingan terhadap kredibilitas laporan keuangan yang disajikan. Tujuan utama penelitian ini adalah untuk mengkaji indikasi kecurangan laporan keuangan PT Envy Technologies Indonesia Tbk pada tahun 2016 hingga 2020 dengan menggunakan tujuh earnings manipulation shenanigans. PT Envy Technologies Indonesia Tbk adalah emiten yang terdaftar pada indeks saham sektor teknologi (IDXTECHNO) di Bursa Efek Indonesia sebelum mengalami suspensi di tahun 2020. Penelitian ini menggunakan pendekatan kualitatif dan studi literatur. Hasil penelitian menunjukkan bahwa PT Envy Technologies Indonesia Tbk memiliki indikasi kecurangan dalam menerapkan earnings manipulation shenanigans 1, shenanigans 3, dan shenanigans 4. Penerapan teknik manipulasi pendapatan tersebut melibatkan pengakuan pendapatan dan beban yang bersifat tidak konservatif dan tidak sesuai dengan keadaan sebenarnya. Penelitian ini memberikan kontribusi dalam menjabarkan teknik pendeteksian tahap awal terhadap indikasi kecurangan laporan keuangan yang seringkali menjadi hambatan bagi pengguna laporan keuangan.
Design of Alip Seafood Accounting System Based on Microsoft Access Haris Yukie; Serly Serly
ConCEPt - Conference on Community Engagement Project Vol 3 No 1 (2023): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

Alip Seafood is an enterprise that engaged in the sale of fresh fish established in 1995. Since the establishment of the company, the company still uses traditional bookkeeping that records its financial transactions manually. The traditional bookkeeping is inefficient and ineffective in generating financial reports for the owner to make financial decisions. Thus, this study aizms to an accounting system that can record transactions and generate financial statements automatically and accurately. The system designed for Alip Seafood is based on Microsoft Access. The data used in this research were collected through interviews, observation, and documentation. This system is capable of recording transactions and generating financial statements accurately. The system also allows the owner of Alip Seafood to view other information such as stocks in inventory, purchase report, sales report, lists of customers, lists of suppliers, and accounts payable report. This project is expected to help the owner understand its financial position and performance so that the owner can make the right financial decisions that can support its sustainability. The recommendation for future research is to provide more innovative and useful solutions to other enterprises.
Design of Alip Seafood Accounting System Based on Microsoft Access Haris Yukie; Serly Serly
ConCEPt - Conference on Community Engagement Project Vol. 4 No. 1 (2024): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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

Abstract

Alip Seafood is an enterprise that engaged in the sale of fresh fish established in 1995. Since the establishment of the company, the company still uses traditional bookkeeping that records its financial transactions manually. The traditional bookkeeping is inefficient and ineffective in generating financial reports for the owner to make financial decisions. Thus, this study aizms to an accounting system that can record transactions and generate financial statements automatically and accurately. The system designed for Alip Seafood is based on Microsoft Access. The data used in this research were collected through interviews, observation, and documentation. This system is capable of recording transactions and generating financial statements accurately. The system also allows the owner of Alip Seafood to view other information such as stocks in inventory, purchase report, sales report, lists of customers, lists of suppliers, and accounts payable report. This project is expected to help the owner understand its financial position and performance so that the owner can make the right financial decisions that can support its sustainability. The recommendation for future research is to provide more innovative and useful solutions to other enterprises.
Co-Authors Christian, Natalis Evi Silvana Muchsinati Febrika Febrika Michelle Michelle Oda I.B Hariyanto Ramadhan Syah Putra Resnika Resnika Riksen Sitorus Rio Renaldo Prasena Serly Serly Sherly Sherly Thea Evanglista br. Surbakti Veronika Desi M.M Panjaitan Viona Angelina