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All Journal Jurnal Ilmiah Akuntansi dan Finansial Indonesia Proceeding International Conference on Islamic Economics Community Services
Rambe, Meisyah
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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Analisis Revenue Shenanigans pada Laporan Keuangan PT. Bukalapak Rambe, Meisyah; Syafina, Laylan; Nasution, Yenni Samri Juliati
Jurnal Ilmiah Akuntansi dan Finansial Indonesia Vol 8 No 1 (2024): Jurnal Ilmiah Akuntansi dan Finansial Indonesia
Publisher : Prodi Akuntansi FEBM Universitas Maritim Raja Ali Haji

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31629/p10g3b15

Abstract

Since the disclosure of the financial scandal committed by Enron, which also involved the public accounting firm Arthur Andersen, the topic of financial shenanigans has become a hot topic of discussion in business circles and researchers. After Enron, almost the same scandal also occurred in companies such as Wordcom, Xerox Corporation, and Freddie Mac and Fannie Mae (Agoes, 2019). In Indonesia itself, state-owned companies have also committed manipulation scandals against financial statements. At the end of 2022 PT Bukalapak also reported a profit of Rp1.9 trillion after previously reporting a loss of Rp1.6 trillion. Based on PT Bukalapak's 2022 financial statements, the entity reported a profit of IDR 1.9 trillion or an increase of 218% from 2021. This significant increase in profit is then an interesting red flag for further research.
The Role of Islamic Boarding School Strategy in Economic Empowerment for Santri at the Darul Ma'rifat Islamic Boarding School Nasution, Yenni Samri Juliati; zainarti, zainarti; Rambe, Meisyah
Proceeding International Conference on Islamic Economics Community Services (ICIECS) Vol 2 (2024): Proceeding International Conference on Islamic Economics Community Services
Publisher : Universitas Islam Negeri Sumatera Utara

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Abstract

Islamic boarding schools in Indonesia, which number in the thousands, actually have enormous potential in the economic sector. However, the potential of Islamic boarding schools has not been given much attention, either by the government or the Islamic boarding schools themselves. The number of Islamic boarding schools in North Sumatra is 183, one of which is the Dar Ma'rifat Islamic Boarding School in Kelambir Lima Village, Hamparan Perak Village, Deli Serdang Regency. So that the economic empowerment of Islamic boarding schools greatly contributes to improving the welfare of the people of North Sumatra in general and the Islamic boarding school students in particular. This community service provides significant benefits for the students and female students of the Darul Ma'rifat Islamic Boarding School. To achieve a better and more sustainable impact, further efforts need to be made in providing education, mentoring and support in the strategic role of Islamic boarding schools in economic empowerment for students at the Darul Ma'rifat Islamic Boarding School, Kelambir Lima Village, Hamparan Perak Village, Deli Serdang, especially in financial management towards independent Islamic boarding school.
Co-Authors Laylan Syafina Nasution, Yenni Samri Juliati YENNI SAMRI JULIATI NASUTION, YENNI SAMRI JULIATI Zainarti Zainarti