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Journal : Innovative: Journal Of Social Science Research

Analisis Pelanggaran Etika dalam Praktik Akuntansi Keuangan: Studi Kasus PT. Maskapai Garuda Indonesia Saridawati, Saridawati; Simamora, Rotua Tiofanta; Sembiring, Rhenda Basya
Innovative: Journal Of Social Science Research Vol. 4 No. 3 (2024): Innovative: Journal Of Social Science Research (Special Issue)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v4i3.11459

Abstract

This study discusses the analysis of ethical violations in financial accounting practices using the case example of PT Garuda Indonesia Airline. In an increasingly complex era of globalization, ethics in financial accounting practices have become very important to ensure transparency and accountability of financial statements. Ethical violations in accounting can have fatal consequences, as seen in the Garuda Indonesia financial manipulation scandal. This research uses a qualitative approach with case analysis. Data was collected through pictures, words with primary and secondary sources related to the Garuda Indonesia financial manipulation scandal. Data analysis was conducted using descriptive analysis and interpretive analysis to identify themes and patterns related to ethical violations in financial accounting practices. This research shows that ethics in accounting is not only about complying with rules and regulations, but also about understanding and applying the moral principles that underlie accounting practices. Thus, this study hopes to raise awareness of the importance of ethics in financial accounting practices and reduce the likelihood of recurrence of similar cases in the future.
Analisis Aktivitas Investasi Pada PT. Bank Syariah Indonesia Tbk Periode Tahun 2022-2024 Rahmawati, Nadia; Mesye Laila; Safitri, Mutiara Indah; Saridawati, Saridawati
Innovative: Journal Of Social Science Research Vol. 5 No. 2 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i2.18738

Abstract

Penelitian ini bertujuan untuk menganalisis aktivitas investasi yang dilakukan oleh PT. Bank Syariah Indonesia Tbk. selama periode tahun 2022 hingga 2024. Aktivitas investasi yang dikaji mencakup pembiayaan, penempatan dana pada instrumen keuangan, serta pengelolaan aset produktif yang sesuai dengan prinsip syariah. Metode yang digunakan dalam penelitian ini adalah pendekatan deskriptif kuantitatif dengan analisis data sekunder yang diperoleh dari laporan keuangan tahunan BSI. Hasil penelitian menunjukkan bahwa selama periode tersebut, BSI secara konsisten meningkatkan portofolio investasinya. Selain itu, strategi investasi BSI berfokus pada penguatan kualitas aset dan diversifikasi sektor untuk mengurangi risiko pembiyaan bermasalah. Secara keseluruhan, aktivitas investasi yang dilakukan BSI pada periode tahun 2022-2024 menunjukkan pertumbuhan yang positif dan mendukung kinerja keuangan.
Co-Authors Adi Supriyatna Al Hafizh, M. Reza Aliudin, Raden Muhammad Tedy Alvina, Trias Amallia, Novi Annisa Nurul Liviany Annisa, Khairin Aprillia , Mega Arif Dian Rahmawati Aryana, Nasdian Ayuni, Ayuni Bella Pratiwi Br.Malau, Irma Yanti Celysabeta Marta Hutabarat Christien, Dahlia Denny Erica Dewi, Shilfa Septiana Endah Wardani, Endah Ethic, Sabariah Etika Sabariah Fairuz, Zahra Putri Fitrianingsih, Dessy Hardani, Sri Hoiriah, Hoiriah Hutagalung, Chaterina Charessa Indah, Alika Indarti, Wahyu Irwandy, Ade Irwin Ananta Vidada Istiatik, Dasih Irma Istiqamah, Aziza Jantenes, Luis Khikmah, Saniyatul Khoirunaya, Shahnaz Kumorojati, Inggit Lidtwin Titirloloby, Emiliana Maharani, Risma Septi Mardianti, Mia Mari Rahmawati MARIA BINTANG Mariska Wijaya, Mawar Mega, Dini Mesye Laila Migeli, Fanny Mujiaty, Yulia Mukti, Nanda Danur Setiya Nabila, Salwa Nina Barokah Nina Sri Rahayu Noorend, Fariz Maulana Novayanti, Deasy Nur Agustin, Merlin Nurputri Hasanah, Tarisa Pangaribuan, Ruth Dahlia Paramitha, Dewi Putri, Illyin Sekar Putri, Nadila Ananda Rahma Annisa Saraswati Rahmawati, Nadia Raidatullah, Selika Rahma Raihanah, Syahla Ramadina Fadila Wibisono RANI RANI, RANI Ratih Setyo Rini Regina, Devanka Regina, Putri Safitri, Mutiara Indah Sagita, Renatha Salsabila, Lyra Agusta Salwa, Hanifah Aufa Sari, Vianita Kumala Sembiring, Rhenda Basya Sephia Surya Utami, Andini Shildan, Difa Maris Shofa, Ghaitsa Zhahira Simamora, Rotua Tiofanta Siti Mutmainah Sonatha, Anggrita Sri Astuti Sukathen, Fauzy Putra Suminten, Suminten Suryani, Rani Teni Agustina Tirta Aprilia, Tania Tukan, Mechtildis Berliana Wahyu Indrarti Widiyastuti, Kania Wijayanti, Devi Ayu Wiwik Handayani Wowor, Afelini Michelle Yoanisa Mefia, Sheilla Yuniar, Nuning Yusdiman, Wawang Zahra, Syaqina Lailatul