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All Journal JURNAL AKADEMIK EKONOMI DAN MANAJEMEN Jurnal Ilmu Ekonomi dan Bisnis
Sarah Agustin Siahaan
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
Studi Literatur Pemanfaatan Sistem Informasi Akuntansi Berbasis Cloud pada UMKM dalam Meningkatkan Efisiensi Pencatatan Keuangan Latifah Hanum Meilany; Nadya Prananda; Sarah Agustin Siahaan; David Efendi
Jurnal Ilmu Ekonomi dan Bisnis Vol 3 No 2 (2025): Oktober, Jurnal Ilmu Ekonomi dan Bisnis
Publisher : Perkumpulan Konsultan Manajemen Pendidikan Indonesia (PKMPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65510/jieb.v3i2.189

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economy, yet many still encounter challenges in manual bookkeeping that is time-consuming, error-prone, and inefficient. The advancement of technology introduces cloud-based accounting systems as a solution to improve the efficiency of financial recording. This study aims to analyze the utilization of cloud accounting by MSMEs in enhancing speed, accuracy, transparency, and accessibility of financial data. The research method employed is a literature review of publications from 2020 to 2025 obtained from Google Scholar, SINTA, Garuda, and MDPI, with content analysis techniques through identification, categorization, and synthesis. The findings reveal that cloud accounting accelerates the recording process, reduces errors, and improves transparency and accountability of financial reports, although challenges such as digital literacy, subscription costs, and data security remain significant. Therefore, the adoption of cloud-based accounting systems is considered a strategic necessity for MSMEs in the digital era, while future research is recommended to conduct empirical case studies on MSMEs using cloud accounting.
Co-Authors Agape Anjumarito Panjaitan David Efendi Jose Andrian Simbolon Latifah Hanum Meilany Merlindang Simamora Nadya Prananda Putri Wulandari Nasution Tapi Rumondang Sari Siregar