Claim Missing Document
Check
Articles

Found 5 Documents
Search

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.
SISTEM PEMILIHAN SUARA ONLINE SEDERHANA Natalis Christian; Ria Karina; Iskandar Itan; Katherine Oktaviani Yap Rui Qi; Celine Te; Grace Vaustine; Jason Hirawan; Putri Utami; Riksen Sitorus; Rina Rina; Saphira Evani; Serly Angelica; She Lee Susanti
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.v2i1.1209

Abstract

This article aims to discuss the performance of the APSON prototype (Aplikasi Pemilihan Suara Online) against the democratic needs of users who need it. The subject of this research is the Student Association of Civil Engineering from Universitas Internasional Batam. The obtained data has derived from various forms of literacy, either physical or online, which has been carefully filtered and reviewed by writers. This research has applied science and technology methods as the method to solve the problem, which also assisted by quantitative data collection techniques, namely documentation techniques, interviews, and online questionnaires. The analysis of this research has given a result as the prototype`s performance is proven to be effective in channeling user`s aspirations without fear of being affected by the risk of COVID-19 pandemic. This decent performance has compiled with various systems, namely the front end(consisting of HTML, Javascript, and CSS) and the back end(consisting of MySQL and PHP). Nevertheless, APSON is still on website-based and in development.
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.
An Empirical Research on Audit Report Timeliness Hendi Hendi; Riksen Sitorus
Jurnal Akuntansi dan Keuangan Vol. 25 No. 1 (2023): MAY 2023
Publisher : Institute of Research and Community Outreach - Petra Christian University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.9744/jak.25.1.39-53

Abstract

Timeliness is an accounting principle that reflects economic value and relevance. TimeĀ­liness in releasing financial statements can provide relevant information and can influence decisions. This empirical study aims to examine the effect of company and audit characteristics on the timeliness of audit reports. This study uses a panel regression analysis methodology on 115 Indonesian companies listed on the Indonesia Stock Exchange from 2017-2021. This study concludes that company characteristics have a significant effect on the timeliness of audit reports. Based on the results of empirical testing, larger audit complexity, firm size, and debt-equity lead to shorter audit delays, on the other hand, negative profits and ownership concentration cause longer delays. The implications lead to more timely reporting and an appropriate decision-making process.
The Application Of Integrated Accounting Information System Using Microsoft Access At Bakso Cak Tello Riksen Sitorus; Hendi Hendi
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

Micro, small, and medium enterprises are classified as economic entities that are vulnerable to the effects of uncertainty. The main thing that underlies the previous statement is the lack of role of accounting in managing the business. Bakso Cak Tello as a partner for community service is a business that has not yet implemented accounting aspects. Partners keep no records at all making it difficult to reliably observe the economic status of the business. This project has the goal of providing an integrated accounting recording system using Microsoft Access software. This system is designed using primary and secondary data obtained through interviews, observations, literature studies, and documentation from partners. The system is designed in such a way as to be able to facilitate the needs of partners starting from recording transactions, and computing, to financial reports according to an effective and efficient manner referring to related standards, namely the SAK EMKM. The result of this project shows that the designed system is able to accommodate partners to see every transaction that has been recorded and can be a basis for consideration for partners to develop business. Partners can take advantage of available financial reports to analyse business conditions. The next project can use other software that is considered suitable, effective, and efficient for partners or by adding other features. Micro, small, and medium enterprises are classified as economic entities that are vulnerable to the effects of uncertainty. The main thing that underlies the previous statement is the lack of role of accounting in managing the business. Bakso Cak Tello as a partner for community service is a business that has not yet implemented accounting aspects. Partners keep no records at all making it difficult to reliably observe the economic status of the business. This project has the goal of providing an integrated accounting recording system using Microsoft Access software. This system is designed using primary and secondary data obtained through interviews, observations, literature studies, and documentation from partners. The system is designed in such a way as to be able to facilitate the needs of partners starting from recording transactions, and computing, to financial reports according to an effective and efficient manner referring to related standards, namely the SAK EMKM. The result of this project shows that the designed system is able to accommodate partners to see every transaction that has been recorded and can be a basis for consideration for partners to develop business. Partners can take advantage of available financial reports to analyse business conditions. The next project can use other software that is considered suitable, effective, and efficient for partners or by adding other features.