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All Journal Jurnal Ilmiah Akuntansi dan Bisnis Prosiding National Conference for Community Service Project Conference on Community Engagement Project (Concept)
Viona Angelina
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.
Designing An Accounting System Using Microsoft Access For Toko Yanto Budi Chandra; Viona Angelina
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

A computer-based accounting system was designed for Toko Yanto in order to assist in inputting their everyday operational transactions. Before this system was made, Toko Yanto used manual bookkeeping as their accounting system. The activity was implemented from September to December 2022. The methods used were observation, interviews, and documentation. The accounting system is designed by using Microsoft Access. The implemented system can help business owner in avoiding inconsistency as well as human errors in recording their daily transactions. The system is also designed to display the output in the form of reports such as payables report, receivables report, stock report, purchase report, sales report, income statement, and statement of financial position. The result of the output presented can help business owner in their decision making for further business development. A recommendation for the future is to add other features that can make the system works even more efficiently and effectively.
Co-Authors Chandra, Budi Christian, Natalis Evi Silvana Muchsinati Febrika Febrika Haris Yukie Michelle Michelle Oda I.B Hariyanto Ramadhan Syah Putra Resnika Resnika Riksen Sitorus Rio Renaldo Prasena Sherly Sherly Thea Evanglista br. Surbakti Veronika Desi M.M Panjaitan