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p-Index From 2020 - 2025
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All Journal International Journal of Management Research and Economics Neptunus: Jurnal Ilmu Komputer dan Teknologi Informasi
Kirani Salsabila
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Violation of the Code of Ethics of the Accountant Profession at PT Tiga Pilar of Prosperity Food Tbk Kirani Salsabila; Sri Trisnaningsih
International Journal of Management Research and Economics Vol. 3 No. 1 (2025): February : International Journal of Management Research and Economics
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/ijmre-itb.v3i1.2557

Abstract

This study aims to study the accounting profession and its role and analyze the code of ethics of public accountants by taking one of the cases of violation of the code of ethics of public accountants who conducted an audit at PT Tiga Pilar Sejahtera Food Tbk. Based on the results of the analysis of the case, KAP Ernt and Young found that there was an overstatement of receivables and income and the flow of funds was not disclosed to affiliated parties. As a result of this violation, the two former directors, Joko Mogoginto and Budhi Istanto, who were suspected of being involved in this case, were sentenced to 4 years in prison and each fined Rp 2 billion. This ethical violation has serious negative consequences for the integrity of financial statements and public trust.
Literatur Review: Bisnis di Era Digital dan Dampak Disruptif TI pada Perusahaan Kirani Salsabila; Agussalim Agussalim
Neptunus: Jurnal Ilmu Komputer Dan Teknologi Informasi Vol. 2 No. 4 (2024): November : Jurnal Ilmu Komputer Dan Teknologi Informasi
Publisher : Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/neptunus.v2i4.430

Abstract

This article aims to explore the dynamics of business in the digital era and the disruptive impact of information technology on companies. Through literature analysis, this study identifies technologies such as AI and big data that are used to improve efficiency and innovation. The results show that the integration of information technology in business models improves productivity and customer experience. This article emphasizes the importance of developing skills and organizational culture that support innovation as the key to facing disruptive challenges. This article provides valuable insights for companies in formulating adaptation strategies amidst global business changes.
Co-Authors Agussalim Agussalim Sri Trisnaningsih