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All Journal Jurnal Ilmu Sosial, Pendidikan Dan Humaniora JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ilmu Ekonomi dan Bisnis
Merlindang Simamora
Unknown Affiliation
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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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.
Menegakkan Prinsip Keadilan dan Kejujuran dalam Demokrasi : Berani Tolak Politik Uang Merlindang Simamora; Bolivia Renata Sianipar; Balqis Zhofayra Alya; Raihan Ananda Azma; Jennifer Olivia Annisa Putri; Hairunisa Astari; Jelvan Andi Putra Lase; Taufiq Ramadhan
JISPENDIORA Jurnal Ilmu Sosial Pendidikan Dan Humaniora Vol. 4 No. 2 (2025): Agustus: Jurnal Ilmu Sosial, Pendidikan Dan Humaniora (JISPENDIORA)
Publisher : Badan Penerbit STIEPARI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/jispendiora.v4i2.2315

Abstract

A healthy democracy must be based on the principles of justice and honesty, especially in the implementation of elections as a form of public participation. However, money politics remains a major issue in Indonesia’s 2024 regional elections (Pilkada), threatening the integrity of democracy. This study employs a qualitative descriptive approach with literature review and secondary data analysis from official reports and surveys to describe the dynamics of money politics and evaluate its handling. The findings reveal various forms of money politics, including cash distribution, goods, and digital transfers aimed at influencing voters. The main causes include low political awareness, permissive culture, and weak supervision and law enforcement. The study emphasizes the importance of synergy between strict regulations, effective monitoring by Bawaslu, voter education, and active public participation to eradicate money politics and realize clean and democratic elections.
Peran Akuntansi Manajemen dalam Perencanaan Anggaran Pendapatan dan Belanja Daerah (APBD) sebagai Instrumen Tata Kelola Keuangan Pemerintah Daerah di Indonesia : Studi Literatur Bolivia Sianipar; Merlindang Simamora; Hairunisa Astari
Jurnal Ilmu Ekonomi dan Bisnis Vol 1 No 2 (2023): Oktober
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v1i2.58

Abstract

Akuntansi manajemen memiliki peran penting dalam perencanaan dan pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD). Dengan menerapkan prinsip-prinsip akuntansi manajemen, pemerintah daerah dapat menyusun anggaran yang lebih optimal, efisien, dan akuntabel. Peran akuntansi manajemen mencakup pengumpulan data keuangan, analisis biaya, perencanaan strategis, serta evaluasi kinerja keuangan daerah untuk memastikan pemanfaatan sumber daya yang efektif. Selain itu, penggunaan sistem informasi akuntansi yang sesuai dapat memperkuat transparansi dan akuntabilitas dalam pengelolaan anggaran. Penelitian ini menganalisis kontribusi akuntansi manajemen dalam penyusunan APBD serta berbagai tantangan yang dihadapi dalam penerapannya Melalui penelitian kualitatif berbasis studi literatur, hasilnya menunjukkan bahwa penerapan akuntansi manajemen yang baik dapat membantu mengelola anggaran lebih efisien, mendukung pengambilan keputusan yang lebih baik, dan mengurangi risiko penyalahgunaan keuangan. Oleh karena itu, penguatan sistem akuntansi manajemen sangat diperlukan untuk menciptakan Pengelolaan keuangan daerah yang lebih terbuka.
Co-Authors Agape Anjumarito Panjaitan Balqis Zhofayra Alya Bolivia Renata Sianipar Bolivia Sianipar Hairunisa Astari Hairunisa Astari Jelvan Andi Putra Lase Jennifer Olivia Annisa Putri Jose Andrian Simbolon Putri Wulandari Nasution Raihan Ananda Azma Sarah Agustin Siahaan Tapi Rumondang Sari Siregar Taufiq Ramadhan