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All Journal Jurnal Riset Perbankan, Manajemen dan Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Juliono, Sigit
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Perbandingan Penerapan PSAK 210 Perusahaan Penerbangan BUMN dan Swasta di Indonesia Tahun 2021-2024 Juliono, Sigit; Mais, Rimi Gusliana
Jurnal Riset Perbankan Manajemen dan Akuntansi Vol 9 No 2 (2025): Jurnal Riset Perbankan, Manajemen dan Akuntansi
Publisher : Institut Keuangan-Perbankan Dan Informatika Asia Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56174/jrpma.v9i2.208

Abstract

This study aims to analyze and compare the application of the Financial Accounting Standard (PSAK) 8 (now known as PSAK 210) regarding events after the reporting period in state-owned and private airline companies in Indonesia during the 2021–2024 period. The primary focus is on the classification of adjusting and non-adjusting events, the quality of disclosures, and the level of compliance with the standards. This study uses a descriptive-qualitative approach with content analysis of the financial reports of PT Garuda Indonesia (Persero) Tbk as a representation of state-owned enterprises (SOEs) and PT AirAsia Indonesia Tbk as a private company. The results show that Garuda Indonesia implemented PSAK 210 more openly and comprehensively compared to AirAsia Indonesia, which tended to be selective in its disclosures. These differences are influenced by ownership structure, regulatory pressure, and public accountability demands. This research contributes to understanding accounting practices in crisis situations and suggests the need for more detailed disclosure guidelines, especially for strategic sectors such as the aviation industry.
ANALISIS PELANGGARAN ETIKA PROFESI AKUNTAN DALAM KASUS MANIPULASI LAPORAN KEUANGAN PT GARUDA INDONESIA TBK Juliono, Sigit; Destriana , Destriana
Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Vol. 3 No. 6 (2025): Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Publisher : Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Artikel ini membahas pelanggaran etika profesi akuntan dalam skandal manipulasi laporan keuangan PT Garuda Indonesia Tbk tahun 2018. Dengan metode kualitatif deskriptif dan studi literatur, penelitian ini menganalisis tindakan pelanggaran prinsip-prinsip etika profesi seperti integritas, objektivitas, dan profesionalisme yang dilakukan oleh pihak manajemen dan auditor eksternal. Hasil analisis menunjukkan adanya rekayasa transaksi akuntansi untuk menampilkan keuntungan semu pada laporan keuangan tahun 2018. Temuan ini menyoroti betapa pentingnya penguatan pengawasan dan penegakan etika profesi dalam praktik akuntansi guna menjaga keandalan dan transparansi informasi keuangan.
Co-Authors Destriana , Destriana Rimi Gusliana Mais