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All Journal E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis JSMA (Jurnal Sains Manajemen dan Akuntansi) Dinamika
Vera Laurence Liang
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Analisis Motivasi Fraud dengan Pendekatan Teori Fraud Natalis Christian; Arlina; Julie Tryany; Vera Laurence Liang
JSMA Vol 16 No 1 (2024): JSMA (Jurnal Sains Manajemen dan Akuntansi)
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi STAN IM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37151/jsma.v16i1.173

Abstract

Fenomena kecurangan menjadi ancaman serius bagi perusahaan dengan berbagai bentuk seperti penyalahgunaan aset, korupsi, dan manipulasi laporan keuangan. Praktik ini dapat merusak integritas dan kepercayaan dalam informasi keuangan perusahaan yang berpotensi menyesatkan para pemangku kepentingan dalam membuat keputusan. Penelitian ini bertujuan untuk mengidentifikasi apa yang menjadi motivasi dalam mendorong praktik kecurangan melalui pendekatan teori kecurangan. Penelitian ini menggunakan metode pendekatan studi kasus kualitatif dengan menggunakan data yang bersumber dari dokumen, artikel, dan penelitian relevan. Hasil penelitian mencerminkan bahwa faktor pendorong utama seperti tekanan finansial, peluang dan rasionalisasi tetap menjadi faktor dominan dalam insiden penipuan secara global termasuk di Asia Pasifik dan Indonesia. Di sisi lain juga terdapat faktor lain yang mendorong praktik penipuan yakni kemampuan, arogansi, dan kolusi. Studi ini berkontribusi besar dalam memperkaya pemahaman tentang dinamika penipuan di tingkat global dan regional, serta implikasinya dalam merancang strategi pencegahan yang tepat. Secara teoritis, penelitian ini memberikan pemahaman yang lebih baik tentang faktor-faktor yang mempengaruhi motivasi penipuan sehingga memberikan kontribusi penting terhadap penelitian mengenai penipuan di Indonesia dan kawasan Asia-Pasifik. Dengan penelitian ini diharapkan dapat meningkatkan kesadaran akan resiko penipuan, memperkuat pengendalian internal, dan menerapkan langkah-langkah pencegahan yang lebih efektif.
Perspektif Perbandingan: Kondisi Sosial, Ekonomi, dan Pemerintahan Indonesia dan Iran Natalis Christian; Arlina; Julie Tryany; Vera Laurence Liang; Yohanis Rerung
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 1 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i1.1914

Abstract

This research compares the social, economic and governmental conditions of Indonesia and Iran. Socially, Indonesia and Iran face challenges in maintaining social harmony amidst diversity. Economically, Indonesia is bigger and more advanced than Iran, but both countries experience economic disparities and infrastructure problems. International sanctions are impacting Iran's economy while Indonesia continues to strive to become more competitive in the global market. From a political perspective, Indonesia is a representative democracy, while Iran is an Islamic republic whose highest power is held by a spiritual leader. However, corruption and demands for political reform remain challenges in both countries. Despite significant differences, both countries have similar challenges in terms of maintaining stability, overcoming inequality and improving governance. This study provides valuable insight into social, economic and political trends in Indonesia and Iran that can be used to develop more effective policies to improve people's welfare and strengthen government systems.
Perspektif Perbandingan: Kondisi Sosial, Ekonomi, dan Pemerintahan Indonesia dan Iran Natalis Christian; Arlina Arlina; Julie Tryany; Vera Laurence Liang; Yohanis Rerung
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 1 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i1.1914

Abstract

This research compares the social, economic and governmental conditions of Indonesia and Iran. Socially, Indonesia and Iran face challenges in maintaining social harmony amidst diversity. Economically, Indonesia is bigger and more advanced than Iran, but both countries experience economic disparities and infrastructure problems. International sanctions are impacting Iran's economy while Indonesia continues to strive to become more competitive in the global market. From a political perspective, Indonesia is a representative democracy, while Iran is an Islamic republic whose highest power is held by a spiritual leader. However, corruption and demands for political reform remain challenges in both countries. Despite significant differences, both countries have similar challenges in terms of maintaining stability, overcoming inequality and improving governance. This study provides valuable insight into social, economic and political trends in Indonesia and Iran that can be used to develop more effective policies to improve people's welfare and strengthen government systems.
Analisis Komparatif Praktik Akuntansi di Iran dan Indonesia Natalis Christian; Arlina Arlina; Julie Tryany; Vera Laurence Liang; Yohanis Rerung
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 17 No 2 (2024): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : LPPM Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v17i2.2040

Abstract

Globalization has driven increasingly international economic integration, pushing countries to adjust their accounting standards. This study compares the accounting practices of Iran and Indonesia through a qualitative analysis of academic literature, accounting regulations, and corporate financial reports considering the different cultural, economic, and legal contexts in the two countries. The research results show that Indonesia adopts Financial Accounting Standards (SAK) which are based on IFRS while Iran uses National Accounting Standards which are adapted from IFRS with modifications according to the local context. IFRS adoption in Indonesia is said to be more advanced and closer than Iran because Iran is facing challenges that affect the country's economy, such as US international sanctions. These differences are also influenced by factors such as legal, cultural and social. Despite the differences, both countries show serious efforts in adapting accounting practices to international standards. Overall, this study provides in-depth insights for accounting practitioners, regulators and policy makers to develop better accounting practices in accordance with the needs of each country in an ever-evolving global context.
EKSPLORASI KECURANGAN KEUANGAN PT. ASABRI (PERSERO) MELALUI PENDEKATAN CASH FLOW SHENANIGANS Natalis Christian; Arlina Arlina; Julie Tryany; Vera Laurence Liang; Yohanis Rerung
Dinamika: Jurnal Manajemen Sosial Ekonomi Vol. 4 No. 2 (2024): DINAMIKA : Jurnal Manajemen Sosial Ekonomi
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/0dknm806

Abstract

The phenomenon of fraud in financial reports has become a global issue that affects market integrity and investor confidence. This study aims to identify fraudulent practices in PT Asabri (Persero)'s cash flow reports with a focus on cash flow shenanigans techniques. The research method uses forensic analysis and investigative audits of Asabri's financial reports from 2012 to 2017. The research results show indications of cash flow manipulation through the cash flow shenanigans no. 1, 2, and 3. This study highlights the importance of understanding and monitoring transparent and accurate accounting practices in public companies. Irregularities in financial statements not only harm investors, but can also create overall market instability. This study also highlights the need for tighter supervision and regulation of public financial reporting, especially in the state-owned pension and insurance sectors. Overall, the findings of this article can not only increase awareness of the risks of fraud in financial reporting, but can also serve as a guide for regulators and practitioners in efforts to prevent and detect similar practices in the future.
Co-Authors Arlina Arlina Arlina Christian, Natalis Julie Tryany Yohanis Rerung