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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN
Agape Anjumarito Panjaitan
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Analisis Konsistensi Laporan Neraca pada Laporan Keuangan Pemerintahan Kota Medan 2020-2023 Agape Anjumarito Panjaitan; Gloria Sthefany; Muhammad Rizal
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i1.4207

Abstract

Consistency in the presentation of financial statements is an important factor to ensure transparency, accountability and comparability of information in the long term. Consistency ensures that the final financial statements are reliable, relevant and comparable. This principle is based on uniform recording procedures in recording similar transactions in a standardized way, so as to maintain accurate and informative financial records.This study aims to analyze the consistency of the balance sheet report in the Medan City Government Financial Report during the 2020-2023 period. The research method used is documentation analysis of the balance sheet reports from 2020 to 2023 with year-to-year comparison techniques and evaluation of the variability of recording assets, liabilities, and equity. In addition, a qualitative approach through interviews with relevant parties is used to understand the factors that influence reporting consistency. The results show that there is variability in the presentation of balance sheet reports that can be caused by changes in accounting policies, the application of Government Accounting Standards (SAP), and administrative factors. Therefore, a stricter application of accounting standards is needed to maintain the consistency and quality of financial statements.
Manipulasi Laporan Keuangan Konsolidasi dalam Entitas Konsolidasi: Studi Kasus PT Envy Technologies Indonesia Tbk Agape Anjumarito Panjaitan; Merlindang Simamora; Sarah Agustin Siahaan; Putri Wulandari Nasution; Jose Andrian Simbolon; Tapi Rumondang Sari Siregar
JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Vol. 2 No. 1 (2025): JURNAL AKADEMIK EKONOMI DAN MANAJEMEN 
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jaem.v2i1.4211

Abstract

Manipulation of financial statements in consolidated entities is one of the serious problems in the business world and capital markets. The case of PT Envy Technologies Indonesia Tbk is a clear example of how companies can manipulate financial statements to provide a better picture to investors and stakeholders. This study aims to identify manipulation techniques used in consolidated financial statements, analyze their impact on investors and the capital market, and evaluate the effectiveness of Indonesian regulations in dealing with these practices.This research uses the literature study method by analyzing various academic journals, company financial statements, and related regulations applicable in Indonesia. The results show that manipulation techniques that are often used include overstatement of revenue, recording of fictitious transactions, and concealment of liabilities. The impact is very significant, including investor losses due to erroneous investment decisions, falling stock prices, and loss of market confidence in the company and existing regulations.In addition, the study found that although regulations in Indonesia, such as those overseen by the Financial Services Authority (OJK) and the Indonesia Stock Exchange (IDX), have been implemented, there are still loopholes that allow for manipulation of financial statements before they come to light. Therefore, strengthening the supervision and audit system, increasing transparency in the presentation of financial statements, as well as stricter sanctions against violations are needed to prevent similar cases from occurring in the future.
Co-Authors Gloria Sthefany Jose Andrian Simbolon Merlindang Simamora Putri Wulandari Nasution Sarah Agustin Siahaan Tapi Rumondang Sari Siregar