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All Journal Profit: Jurnal Manajemen, Bisnis dan Akuntansi Journal of Management and Social Sciences
Cholifatun Nisa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Laporan Posisi Keuangan Umkm Peralatan Rumah Tangga Di Sidoarjo Pasar Permata Tanggulangin Sesuai Dengan Standar Akuntansi Keuangan-Entitas-Mikro, Kecil, dan Menengah (SAK EMKM) Yoga Hutama Wicaksana; Adeanto Putra Satyatama; Cholifatun Nisa; Nabil Sada Amarie; Sirilia Sesilma Jinate Ruben; Elisabeth Lauboling; Sri Rahayuningsih
Profit: Jurnal Manajemen, Bisnis dan Akuntansi Vol. 3 No. 2 (2024): Mei : Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Publisher : UNIVERSITAS MARITIM AMNI SEMARANG

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58192/profit.v3i2.2166

Abstract

Financial reporting is one of the important things in a large company or small business (UMKM). While MSMEs themselves have the meaning of micro, small and medium enterprises, MSMEs are regulated based on UUD No. 20 of 2008 concerning micro, small and medium enterprises. Mrs Emi Household Equipment Retail Store Business is part of the Micro Business or MSME which has many great opportunities to develop. However, in carrying out its business processes, financial recording and reporting are still in simple form (manual) even though they are computerized. This research aims to find out and help prepare financial reports for the Mrs. Emi Household Equipment Retail Store Business based on SAK EMKM. The research methods used in this research are descriptive and qualitative methods, because the related information and knowledge used in this research was obtained from direct interviews with micro business owners or MSMEs. In this research, the analysis model used is interactive analysis, which consists of 3 processes, namely data reduction, data presentation, and drawing conclusions. The results of this research can be concluded that the Mrs. Emi Household Equipment Retail Store has not implemented Financial Accounting Standards (SAK) in recording financial transactions, and has not implemented SAK EMKM in preparing financial reports. The preparation of financial reports in this research based on SAK EMKM was carried out by applying the accounting cycle, because it was felt that there was uncertainty in presenting information from previous periods, so the preparation was carried out prospectively using the accrual basic approach.
Analisis Kasus Penawaran Umum Perdana Palsu dan Pencucian Uang pada PT Mirae Asset Sekuritas Indonesia Dian Pramesti Agustina; Cholifatun Nisa; Viery Erlangga Nugraha; Revalina Dwi Anggita; Tries Ellia Sandari
Jurnal of Management and Social Sciences Vol. 4 No. 3 (2026): Juli : Journal of Management and Social Sciences
Publisher : CV. Aksara Global Akademia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59031/jmsc.v4i3.902

Abstract

Skandal IPO fiktif dan pencucian uang yang menyeret PT Mirae Asset Sekuritas Indonesia telah tercatat sebagai salah satu prahara terbesar di industri pasar modal tanah air. Riset ini sengaja diorientasikan untuk membedah kontribusi akuntansi forensik serta audit investigatif dalam melucuti modus operandi sekaligus melacak sirkulasi dana gelap di dalamnya. Mengadopsi metode studi kasus kualitatif berbalut pendekatan forensik, penelitian ini mengandalkan pisau analisis berupa pemeriksaan transaksi, pelacakan aset (asset tracing), dan forensic data mining. Temuan lapangan membuktikan bahwa instrumen akuntansi forensik sangat andal dalam mengurai jaringan pencucian uang yang dibungkus rapi lewat legalitas formal, perdagangan semu (wash trading), manipulasi pembukuan, hingga program CSR bodong. Mengguritanya skema ini terbukti mengomandani 7 korporasi dan 58 akun atas nama orang lain (nominee), yang sukses mengeruk keuntungan haram senilai Rp14,5 triliun serta mengatrol harga saham PT Berkah Beton Sadaya Tbk hingga tembus 7.150 persen. Alur dana yang bertingkat-tingkat tersebut merefleksikan siklus klasik money laundering: placement, layering, dan integration. Pada akhirnya, kajian ini menegaskan urgensi restrukturisasi kapasitas praktisi forensik sekaligus optimalisasi piranti digital modern seperti big data dan kecerdasan buatan (AI) guna memberangus kejahatan kerah putih di bursa efek.
Co-Authors Adeanto Putra Satyatama Dian Pramesti Agustina Elisabeth Lauboling Nabil Sada Amarie Revalina Dwi Anggita Sirilia Sesilma Jinate Ruben SRI RAHAYUNINGSIH Tries Ellia Sandari Viery Erlangga Nugraha Yoga Hutama Wicaksana