Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
P-Index
This Author published in this journals
All Journal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi dan Keuangan Jurnal Akuntan Publik
Carissa Laura Eka Putri
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
Analisis Mekanisme Pembagian Komisi Penjualan Barang Konsinyasi Pada Pelaku Usaha Makanan Ringan Desa Sidodadi, Sekampung, Lampung Timur Carmidah Carmidah; Asnanil Khoiriyyah; Carissa Laura Eka Putri; Ma’rifatul Fuadah; Yusuf Abdurrahman
Jurnal Akuntan Publik Vol. 2 No. 1 (2024): Maret : Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i1.2319

Abstract

This research was conducted to analyze the mechanism for distributing commissions for sales of consignment goods to snack business actors in Sidodadi Village, Sekampung, East Lampung. Research was conducted on two cassava cracker making home industries, namely the Pelangi Cassava Cracker Home Industry and the Satria Cassava Cracker Home Industry which implemented a consignment sales system. Data was obtained through interviews with business owners. The research results show that there are differences in basic prices and commissions between the two home industries which are influenced by several factors. The recording system for consignment sales has not been fully implemented. It was concluded that the commission distribution mechanism had been carried out based on an agreement, but consignment accounting records had not been implemented completely.
Penguatan Dan Pengenalan Akuntansi Syariah Pada Sekolah Menengah Kejuruan (SMK) Di Kota Metro Septina, Ratna; Carissa Laura Eka Putri; Thoyibatun Nisa; Iva Faizah
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 4 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) Edisi September - Desembe
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v5i4.4652

Abstract

Pengabdian masyarakat ini bertujuan untuk memberikan kontribusi positif bagi masyarakat sekitar sekolah, sekaligus menjadi sarana pembelajaran terkait pengenalan dan penguatan akuntansi syariah bagi siswa/I Jurusan Akuntansi Keuangan Lembaga di SMK Kartikatama 1 Metro. Kegiatan pengabdian masyarakat ini dilaksanakan di SMK Kartikatama 1 Metro dengan sasaran siswa/I kelas 11 dan kelas 12 jurusan Akuntansi dan Keuangan Lembaga. Metode yang digunakan, yaitu metode survey, metode ceramah, metode diskusi, dan metode tanya jawab. Kegiatan pengabdian masyarakat terkait penguatan dan pengenalan akuntansi syariah kepada siswa/I jurusan akuntansi keuangan lembaga di SMK Kartikatama 1 Metro terlaksana dengan lancar. Dengan demikian kegiatan seperti ini diharapkan dapat dilakukan secara berkelanjutan di sekolah-sekolah lain dengan peserta yang lebih banyak dan materi yang lebih dalam lagi.
Analisis Indikasi Manipulasi Laporan Keuangan dengan Metode Cash Flow Shenanigans pada PT FKS Food Sejahtera periode 2019-2024 Carissa Laura Eka Putri; Esty Apridasari; Thoyibatun Nisa; Northa Idaman
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6133

Abstract

This study aims to analyze indications of financial statement manipulation using the Cash Flow Shenanigans method at PT FKS Food Sejahtera Tbk (AISA) for the 2019–2024 period. The research employs a quantitative method using secondary data derived from the company’s annual financial statements. The results indicate signs of manipulation across all three categories of Cash Flow Shenanigans. In Shenanigans No. 1, the ratios of operating cash flow to current liabilities and accounts receivable to operating cash flow show extreme fluctuations and inconsistencies between net income and operating cash flow, suggesting potential accrual manipulation. In Shenanigans No. 2, the Free Cash Flow (FCF) ratio exhibits a significantly negative pattern during 2020–2022, indicating the possible reclassification of operating expenses as investment activities. Meanwhile, in Shenanigans No. 3, the Days Payable Outstanding and inventory-to-operating cash flow ratios reveal efforts to manage payment timing and control inventory levels to enhance the appearance of operating cash flow performance. Overall, the findings reveal strong indications of cash flow shenanigans during 2020–2022, possibly triggered by the impact of the COVID-19 pandemic. Although the company’s cash flow condition improved in 2023–2024, there remain signs of manipulative window dressing practices aimed at portraying a healthier performance, which should be carefully monitored by auditors, investors, and capital market regulators.
Co-Authors Asnanil Khoiriyyah carmidah carmidah esty apridasari Iva Faizah Ma’rifatul Fuadah Northa Idaman Septina, Ratna Thoyibatun Nisa Yusuf Abdurrahman