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Peran Transparansi dan Akurasi terhadap Pengungkapan Skandal Korupsi PT ANTAM Tbk Lutvie Novita Zalwa; Milasiti Nursadiyah; Zahwa Nur Hasya; Ida Farida Adi Prawira
JURNAL RISET MANAJEMEN DAN EKONOMI (JRIME) Vol. 3 No. 2 (2025): April : JURNAL RISET MANAJEMEN DAN EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jrime.v3i2.3171

Abstract

The corruption case at PT ANTAM Tbk reflects weaknesses in transparency and accuracy within corporate management and the supervisory system in Indonesia. This study aims to analyze the role of transparency and accuracy in uncovering the corruption scandal at PT ANTAM Tbk, the corruption schemes involved, and their impact on public and investor trust. The research employs a qualitative approach using a case study analysis based on secondary data from financial reports, news articles, and legal documents. The findings reveal that financial report manipulation and ineffective supervision contributed to corrupt practices. Moreover, governance transparency failures have eroded stakeholder trust, negatively affecting business stability and investments. Therefore, reforms in corporate transparency and accuracy systems are crucial steps to prevent similar cases in the future.   Keywords: Accuracy, Corruption, Transparency. The corruption case at PT ANTAM Tbk reflects weaknesses in transparency and accuracy within corporate management and the supervisory system in Indonesia. This study aims to analyze the role of transparency and accuracy in uncovering the corruption scandal at PT ANTAM Tbk, the corruption schemes involved, and their impact on public and investor trust. The research employs a qualitative approach using a case study analysis based on secondary data from financial reports, news articles, and legal documents. The findings reveal that financial report manipulation and ineffective supervision contributed to corrupt practices. Moreover, governance transparency failures have eroded stakeholder trust, negatively affecting business stability and investments. Therefore, reforms in corporate transparency and accuracy systems are crucial steps to prevent similar cases in the future. 
Penggunaan Sistem Pembayaran QRIS dalam Praktik Pengelolaan Keuangan Mahasiswa Perantauan Alfian Lutfi; Annisa Ayu Handayani; Balqis Naura Izzati; Khoirunnisa Khoirunnisa; Lutvie Novita Zalwa; Welsi Damayanti
Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan Vol. 3 No. 3 (2025): JUNI : Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/maeswara.v3i3.1798

Abstract

This study aims to explore the role and impact of the development of digital payment systems, particularly the Quick Response Code Indonesian Standard (QRIS), on the financial management practices of out-of-town students in the 2024 cohort. Using a descriptive qualitative approach and data collected through open-ended questionnaires distributed to 50 students of the Accounting Study Program at UPI, the research examines sources and management of monthly funds, the influence of QRIS on consumptive behavior, the role of QRIS in daily transactions, the handling of unexpected expenses, and students' financial awareness. The results indicate that QRIS is widely used for daily spending transactions, especially for purchasing food and beverages, due to its practicality and convenience. However, the findings also suggest a tendency for increased consumptive behavior among students who use QRIS. Nonetheless, a small portion of students reported that QRIS facilitates easier control over spending through visibility of balances and transaction histories. This study highlights the importance of financial literacy alongside the adoption of digital payment technologies to optimize students' financial management.