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All Journal Nusantara Hasana Journal Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA)
Amelia Septiana
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Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Education Nursing

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Pelanggaran Etika dalam Laporan Keuangan PT Garuda Indonesia: Studi Kasus Penyajian Pendapatan yang Tidak Transparan Amelia Septiana; Calystia Maharani; Diah Ayu Puspitaningrum; Friska Olivia; Tiaska Tiara Rahayu
Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Vol. 2 No. 2 (2025): Februari
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jimea.v2i2.4014

Abstract

Penelitian ini menganalisis pelanggaran etika dalam laporan keuangan PT Garuda Indonesia yang terjadi pada tahun 2019. Kasus ini mencakup manipulasi pengakuan pendapatan yang belum terealisasi sebagai pendapatan yang sudah diterima, yang bertentangan dengan prinsip dasar akuntansi. Penelitian menggunakan pendekatan kualitatif dan metode studi pustaka dengan mengumpulkan data dari jurnal, buku, dan laporan resmi terkait. Hasil penelitian menunjukkan bahwa pelanggaran etika ini merusak reputasi perusahaan, menurunkan kepercayaan pasar, dan menyebabkan penurunan harga saham serta kerugian finansial. Selain itu, perusahaan menghadapi sanksi administratif dari regulator seperti Kementerian Keuangan dan Otoritas Jasa Keuangan. Penelitian ini menekankan pentingnya kepatuhan terhadap standar akuntansi dan penguatan sistem pengendalian internal untuk mencegah pelanggaran serupa di masa depan, serta menjaga transparansi dan akuntabilitas laporan keuangan.
PENDAMPINGAN PROSES KREATIF DALAM MENULIS CERPEN MENGGUNAKAN BLOGSPOT PADA SISWA KELAS XI SMAN KABUH JOMBANG Fitri Resti Wahyuniarti; Nanda Risky Ardhana; Amelia Septiana; Muhammad Saibani Wiyanto
Nusantara Hasana Journal Vol. 5 No. 2 (2025): Nusantara Hasana Journal, July 2025
Publisher : Yayasan Nusantara Hasana Berdikari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59003/nhj.v5i2.1579

Abstract

SMAN Kabuh offers significant opportunities in education, particularly in innovative and technologically adaptive learning processes. SMAN Kabuh, a state educational institution, has the potential for further development due to its excellent facilities and infrastructure. The short story writing learning process still uses traditional methods that do not utilize IT technology, such as Blogspot, which is easy to create and access for students. To develop students who can write short stories, this process approach prioritizes the writing process in its learning. These stages or processes are implemented to instill the principle of respecting the process undertaken by students until completion of their work. The creative process is more difficult than simply a seemingly effortless process. The stages of the creative process are: preparation, elaboration, illumination, and verification. The methods used in the community service activity, entitled "Mentoring the Creative Process of Writing Short Stories Using Blogspot for Grade XI Students of SMAN Kabuh Jombang," included lectures, discussions, questions and answers, and practice/mentoring. This community service activity successfully improved students' creative writing literacy skills and digital skills through the medium of blogs. Using a creative process approach, students are guided to enjoy and appreciate each stage of short story writing, from planning to publication. Twenty-six students successfully created personal blogs and published their short stories, reflecting the program's success in developing students' imagination, expression, and self-reflection through storytelling. The program also equips teachers with innovative learning strategies, combining technology and creativity, making writing instruction more relevant to current developments.
Co-Authors Calystia Maharani Diah Ayu Puspitaningrum Fitri Resti Wahyuniarti, Fitri Resti Friska Olivia Muhammad Saibani Wiyanto Nanda Risky Ardhana Tiaska Tiara Rahayu