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All Journal Jurnal Pendidikan Akuntansi Indonesia Jurnal Ilmiah Akuntansi dan Humanika E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Jurnal Riset Mahasiswa Akuntansi (JRMA) JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) AKUNTANSI DEWANTARA Jurnal Kajian Akuntansi Jurnal Akuntansi Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Syntax Literate: Jurnal Ilmiah Indonesia Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) SEIKO : Journal of Management & Business Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Jurnal Benefita : Ekonomi Pembangunan, Manajemen Bisnis Dan Akuntansi Referensi : Jurnal Ilmu Manajemen dan Akuntansi (JRAMB) Jurnal Riset Akuntansi Mercu Buana MBIA Jurnal Ilmiah Akuntansi dan Bisnis Value: Jurnal Manajemen dan Akuntansi Progress: Jurnal Pendidikan, Akuntansi dan Keuangan Akbis: Media Riset Akuntansi dan Bisnis JSMA (Jurnal Sains Manajemen dan Akuntansi) Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Prosiding National Conference for Community Service Project Global Financial Accounting Journal Economics and Digital Business Review GREENOMIKA International Journal of Social Science, Education, Communication and Economics J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Journal of Trends Economics and Accounting Research Dinamika Media Bina Ilmiah Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Innovative: Journal Of Social Science Research Jurnal Ekonomi, Bisnis, dan Akuntansi Conference on Management, Business, Innovation, Education and Social Sciences (CoMBInES) Conference on Community Engagement Project (Concept)
Christian, Natalis
Universitas Internasional Batam
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Dampak Fraud Pasca Pandemi Covid 19: Bukti di Asia Pasifik dan Indonesia Natalis Christian; Helen Febriana
Jurnal Edukasi (Ekonomi, Pendidikan dan Akuntansi) Vol 11, No 1 (2023): Juni
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/je.v11i1.10479

Abstract

The global Covid-19 pandemic event is feared to cause fraud to occur which has a negative impact financially and non-financially. This study was conducted to see the financial and non-financial impact of fraud between Indonesia and the Asia Pacific after the Covid-19 pandemic. This research was conducted using quantitative research and a case study method that uses secondary data as a reference. The secondary data used comes from articles from supervisory institutions and public accounting firms, the Association of Certified Fraud Examiners (ACFE), Indonesia Corruption Watch (ICW), the Corruption Eradication Commission (KPK), and Price waterhouse Coopers (PwC), and other sources. The object of this research is fraud cases that occurred in Indonesia and the Asia Pacific. Based on various studies, fraud cases in both Indonesia and the Asia Pacific, which were also triggered by the influence of the Covid-19 pandemic in 2020-2022, have decreased even though the potential for corruption in Indonesia has increased. Globally, fraud is predicted to increase which can have a greater adverse impact both financially (loss of money) and non-financially (damage to reputation, legal action, and so on). Studies conducted to assess the impact of fraud from various sources can be applied as material to broaden insights and references for future research.
Analysis of Cash Flow Shenanigans at PT Cakra Mineral Tbk Natalis Christian; Karen Karen; Kelvina Yenanda; Vinvin Evelyn
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 2 No. 2 (2023): June
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i2.134

Abstract

The cash flow statement presents the company's cash flows are divided into 3 categories, which is operating, investing and financing activities. The purpose of this research is to examine and analyze cash flow shenanigans at PT Cakra Mineral Tbk in 2014-2016. This research is in the form of a case study involving fraud cases committed by PT Cakra Mineral Tbk. In detecting and analyzing fraud in company financial statements, this study uses secondary data that can be obtained from the IDX website or company website. The results of the analysis show that there are indications that PT Cakra Mineral Tbk has fake cash flows because the company consolidated its financial statements with two companies that had not been legally acquired. This can lead to an increase in revenue as shown in the 2016 report. This significant increase in sales can also be caused by an acquisition agreement that has beautified its financial statements. Apart from that, this company can also be said to be a red flag of selling receivables due to a drastic decrease of receivables in 2016, while in previous years there was no decrease as much. Based on the results of the analysis, this fraud has caused losses to various parties.
Detection of Cash Flow Shenanigans in The Financial Reports of PT Waskita Karya Tbk Natalis Christian; Pina Pina; Christian Christian; Versia Silvana
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 2 No. 2 (2023): June
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i2.135

Abstract

To better understand if fraud occurs in the financial reports generated by PT Waskita Karya Tbk in 2020–2022, the research problem is linked to the Cash Flow Shenanigans hypothesis. Positive and negative aspects of the contemporary, still-evolving age exist, such as an increase in dishonesty or fraud. Intentional deception has the dual goals of deceiving others and enhancing one's personal benefit. Financial statements that are false, especially those that mention cash flow, are one of the most typical forms of fraud. The information reviewed in this article suggests that PT Waskita Karya Tbk may be using the company's cash flow to conduct fraud or perpetrate it again. Using the company's cash flow ratio and keywords from the available references, this research approach combines qualitative and quantitative analysis. According to reports, the company transferred monies intended for financing activities to operational funds in the first cash flow scam. Reviewing the study's findings revealed that the company had stolen money. The fourth Cash Flow Shenanigan is an increase in operational cash flow caused by unsustainable operations. Finding out if PT Waskita Karya Tbk has ever engaged in fraud is vital since fraud may hurt all parties, especially investors.
Analysis of Cash Flow Shenanigans on PT. Pertamina (Persero) Tbk Natalis Christian; Fiona Vinelia; Juwenni Juwenni; Michael Learns Tay; Meliesa Chandrawati
International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL) Vol. 2 No. 2 (2023): June
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v2i2.139

Abstract

Currently, In Indonesia, there are a rising number of instances of financial figures being fraudulently altered. An alleged corruption case occurred from 2009 to 2012. Where, PT Pertamina Patra Niaga entered into a non-cash fuel sale and purchase agreement with PT Asmin Koalindo Tuhup. This study aims to analyze the alleged corruption case that happened to PT Pertamina and analyze fraud cases using cash flow shenanigans. Secondary data for this study was obtained from PT Pertamina (Persero) Tbk's official website. The financial statements of the company for the years prior to, during, and following the fraud will be compared in this study to draw conclusions. The majority of the ratio proves that PT Pertamina experienced a decline in business in 2009. Where as PT. Pertamina needs more time to sell their inventoryand collect their receivable.
Analisa Perbandingan Profil Korban Fraud di Berbagai WIlayah Pasca Pandemi Covid-19 Natalis Christian; Karen; Kelvina Yenanda; Vinvin Evelyn
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis Vol 16 No 1 (2023): JURNAL ILMIAH EKONOMI DAN BISNIS
Publisher : STEKOM PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/e-bisnis.v16i1.1151

Abstract

Penelitian ini bertujuan untuk menyajikan perbandingan organisasi korban fraud berdasarkan beberapa kategori termasuk ukuran organisasi, jenis organisasi, dan lain sebagainya. Dampak tata kelola yang kurang efektif, menentukan tingkat kerugian kasus fraud yang terjadi. Penelitian menggunakan studi pustaka dalam menyusun temuan penelitian. Dari referensi yang digunakan, ditemukan bahwa persentase tertinggi kasus fraud baik dari lingkup global maupun Asia-Pasifik, diraih oleh perusahaan swasta. Laporan ACFE Indonesia 2019 mengungkapkan bahwa perusahaan swasta telah menjalankan aksi fraud sebesar 48,50% dengan nilai kerugian sebanyak Rp500 juta hingga 1 Miliar. Kenaikan kasus fraud turut dipengaruhi oleh dampak pandemi Covid-19 yang dimulai pada akhir tahun 2019. Sedangkan laporan report to nation yang melingkupi wilayah global, menempati tingkat persentase 44% untuk jenis perusahaan yang sama. Tingkat persentase yang hampir mencapai 50% dapat mengancam stabilitas ekonomi.
DESIGN OF ACCOUNTING SYSTEM AND FINANCIAL REPORTING IN PT. AUTO 88 INDONESIA Alice Alice; Natalis Christian
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Practical Work is done with the purpose to simplify transaction recording and produce financial reports for PT. Auto 88 Indonesia according to accounting principles that apply to MSMEs. Transaction recording of PT. Auto 88 Indonesia is done manually with Microsoft Excel, and financial report is not made. The solution to this problem is the creation of a computer-based program using Microsoft Access to record transactions and produce MSME financial reports. Data collection for the program is carried out by conducting interviews and operational observations of MSMEs. The accounting program with Microsoft Access is designed to match the data collected from the interviews. The financial reports produced in this program start from the profit/loss report, changes in equity report, statement of financial position, and so on. Implementation of Access program at PT. Auto 88 Indonesia by the owner is carried out after the program produced is in accordance with the needs. PT. Auto 88 Indonesia can record transactions in accordance with applicable MSME accounting principles and can produce financial reports. Thus, PT. Auto 88 Indonesia can find out new information that could not be known before through manual recording. Accounting records can be done neatly and systematically compared to before.
Analisis Teori Fraud Pentagon dalam Mendeteksi Fraud pada Laporan Keuangan Perusahaan yang Terdaftar di Bursa Efek Indonesia Natalis Christian; Bonadea Visakha
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Abstract

Abstract The purpose of this study was to analyze the effect of fraud on financial statements using the pentagon theory. The variables that include on fraud pentagon theory are financial stability, external pressure, personal financial needs, financial targets, ineffective monitoring, nature of the industry, BOD turnover, auditor switch, auditor opinion, CEO tenure, and political connections. The dependent variable measured by F-score in this study is corporate fraud. Data were obtained from the annual financial reports for the period 2013 to 2019 as many as 230 companies that met the criteria of 671 companies listed on the Indonesia Stock Exchange. Data tested for 5 years using SPSS version 24 and Eviews with the total research data of 1,150 data minus 231 outliers so that the research sample remained to be 919 data. The results of the study can be inferred that financial stability, personal financial needs have a significant positive effect, while external pressure, ineffective monitoring, auditor switch, CEO Tenure have a significant negative effect on corporate fraud. Variables that have no effect on corporate fraud are financial targets, nature of the industry, BOD turnover, auditor opinion and political connections.
DESIGNING AND FORMING AN ACCOUNTING RECORDING SYSTEM USING MICROSOFT ACCESS ON CV. PRIMA JAYA MANDIRI SUKSES Kristina Oktiviani; Natalis Christian
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Prima Jaya Mandiri Sukses is an MSMEs (Micro, Small and Medium Enterprises) that specializes in Air Conditioner, Solar Water Heater, Water Piping, Etc. CV. Prima Jaya Mandiri Sukses still uses an accounting recording which is manually recorded in the recapitulation book. So this raises the risk of accounting records being less accurate and unable to make good decisions for the company in the future. Therefore, this community services aims to design a simple accounting record system using Microsoft Access to overcome the problems of financial recording in the MSMEs. The method used in data collection are interview and observation. This recording system is designed according to the needs of the MSMEs. The designed accounting system has been implemented in CV. Prima Jaya Mandiri Sukses. The system produces reliable and accurate financial reports. Recommendations for the upcoming researchers are to be able to update the accounting system in accordance with the times that occur in the future and make it easier for other MSMEs to record and report financially.
Perancangan Sistem Pelaporan Keuangan Internal Perusahaan di Warung Akai Natalis Christian; Hermanto Hermanto
ConCEPt - Conference on Community Engagement Project Vol 1 No 1 (2021): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Kerja praktik ini dilakukan dengan tujuan untuk meringankan permasalahan yang dihadapi oleh Warung Akai dalam melakukan pencatatan dan juga menghasilkan laporan keuangan yang akurat yang berguna untuk pengambilan keputusan perusahaan. Pencatatan atas transaksi yang terjadi dalam Warung Akai Sebelumnya hanya sekedar dicatat didalam buku pengeluaran dan pemasukan kas sehingga menyulitkan Warung Akai mengetahui kondisi keuangan usaha dengan baik.Masalah yang dihadapi oleh unit usaha Warung Akai dapat diatasi dengan memanfaatkan pencatatan akuntansi berbasis komputerisasi dengan aplikasi MYSQL berbasis website yang dapat memberi informasi dan kondisi keuangan perusahaan. Metode pengumpulan kegiatan ini menggunakan observasi dan wawancara.hasil dari kerja Pratik ini adalah berupa sistem pencatatan akuntansi yang dimulai dari daftar COA,daftar siswa, jurnal dan neraca yang akhirnya menghasilkan laporan keuangan yang akurat ,sehingga bisa dijadikan sebagai pedoman bagi perusahaan dalam mengambil keputusan untuk kedepannya. Output yang dihasilkan setelah sistem yang dirancang diimplementasikan oleh pihak Warung Akai berupa laporan keuangan yang lebih sistematis dan akurat sehingga tingkat efisiensi perusahaan meningkat.peningkatan atau perbaikan sistem sangat disarankan jika kondisi perusahaan sudah tidak cocok dengan sistem yang telah dirancang demi menciptakan laporan keuangan yang relevan dan keterangan yang lebih berguna.
Analisis Pengaruh Keefektifan Komite Audit dan Struktur Modal Terhadap Kesulitan Keuangan pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Natalis Christian; Erwin Haryono
CoMBInES - Conference on Management, Business, Innovation, Education and Social Sciences Vol 1 No 1 (2021): Conference on Management, Business, Innovation, Education and Social Sciences (Co
Publisher : Universitas Internasional Batam

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Abstract

Abstrak Perkembangan industri di “Generasi Alpha” sekarang semakin cepat membuat entitas minim kesiapan berkemungkinan terjadinya kesulitan keuangan. Sebagian penelitian sebelumnya hanya berfokus pada analisis rasio keuangan dalam memprediksi kesulitan keuangan. Dalam hal ini, paper bertujuan menganalisis pengaruh keefektifan komite audit dan struktur modal terhadap kesulitan keuangan di entitas yang terdaftar di Bursa Efek Indonesia (BEI). Penelitian mengambil data laporan keuangan BEI periode 2015-2019. Data laporan tahunan juga diambil dan diuji dengan metode regresi panel. Hasil penelitian menunjukkan leverage dan struktur aset berpengaruh signifikan terhadap kesulitan keuangan. Ini mengindikasikan semakin besar utang dan kepemilikan aset tetap, maka perusahaan berkemungkinan mengalami kesulitan keuangan.
Co-Authors ., Jullystella Afifah Restalia Putri Alfredo Crisitiano Alice Alice Andrianto Angel Angel Angelica - - Angelica, Jecelyn Angelina, Claudia Angellyn Lim Angery, Evi Yessy Anisah Aufah Anjela Rini Febiana Antoni Antoni Arlina Arlina Arlina Arya Dita Auli, Figa Aviany Santi Bonadea Visakha Cahya, Cucu Calvin Pang Celine Te Christian Christian christian christian Cicilia Antonia Sim Cindy Tan Crystina, Crystina Cucu Cahya Cyntia Damayanti Sihombing Darma Pratama Putra David Febrian Delfina Muthia Sabella Derista, Fanny Devina Devina Dewi Dewi Dewi Dewi Dharmawan, Caesar Dila Wahidah, Rizky Edi Edi Egnes Egnes, Egnes Elbert Henokh Tanberius Emilya Emilya Erica, Erica Ericko Wijaya Erika Chen Ermi Wijaya Erwin Erwin Erwin Haryono Estin Rose Eviyani Eugene Adelia Budiawan Evi Yessy Angery Febrika Febrika Felicia Aw Fina Fiorentini Fiona Vinelia Fiorentina Fiorentina Fiqri Pramanda Fransiska Freanggo, Niko Nerris Frecky, Frecky Frederica, Viona Frederica, Vivian Friendty Friendty Grace Vaustine Greece Agustin Haris Yukie Hartono Hartono Helen Febriana Helen Febriana Hellena Risvi Helvida Githa Putri Br Purba Helvida Githa Putri Br Purba Helvida Githa Putri Br Purba Hermanto Hermanto Heru Erlangga Indah Novitasari Indo Dicaprio P Iskandar Itan, Iskandar Jackson Jackson Jacky Lim Jasmine Jasmine Jason Hirawan Jecelyn Jecelyn Jefveny Kho Jennie Jennie Jennifer Iluwati Jennifer Jennifer Jennifer Te Jeslyn Fedelia Jessica Jessica Jessica Jessie Limmousine Jesslin Jesslin Jhoni Hendri Joelyn Veronica Joicelyn Agriffina Josephine Ardini Yaputri Julianti Cesilia Julie Tryany Jullystella . Julyanti Julyanti Julyanti, Lenny Junnestine Junnestine Juwenni Juwenni Karen Karen Karen Karen Karina, Ria Kartikasari, Cindy Karyn Karyn Katherine Oktaviani Yap Rui Qi Kelly Kelly Kelly Kelly Paticia Kelvina Yenanda Kelvina Yenanda Kelvina Yenanda Kennily Kho Kenny Marcella Khelly Khelly Kho, Jefveny Kho, Kennily Kian Ricardoegan Kristina Oktiviani Lenny Julyanti Leondy Rionaldo Lina, Claudia Angelina Lisa Lim M Ramanda Alim Malik, Abdul Qaadir Manurung, Nova Sari Marcelina Victoria Marco Nicholas Alfredo Loho Mardianto Mardianto Mardianto Meirita Sitadewi Meiviana Meiviana, Meiviana Meliesa Chandrawati Melisa Melisa Melisa Putri Pane Mellinda Vellin Merry Agustina Merry Agustina Michael Learns Tay Muhammad Ardiansyah Natalia Christina Natalia Harini Natasya Des T.G Nathaniel Leonard Reynaldo Saputra Nindi Suci Rahmadani Nova Sari Manurung Nur Alisha Ainaya Nurul Iffatil Azizah Nurul Istiqomah Nydia Salsabila Firdaus Oda I.B. Herryanto Piere Ricardo Pina Pina Pina, Pina Putri Utami Rachel Tanwijaya Raimon R Tampubolon Rayden Vebrianto Reny - Resnika Resnika Reymon Yulianto Ricardo, Piere Riksen Sitorus Rina Rina Rio Putra Saltycia Chairika Santikawati Santikawati Saphira Evani Septiany, Sheila Serly Angelica Serly Serly shandy - She Lee Susanti Shella Shella Sherly Sherly Sherly Silvana, Versia Simdy, Vivian Sofyanti Sofyanti Stefy Stefy, Stefy Stella Maria Theresia Barahama Stella Stella Stephanie Teresa Sumardi . Sunyoto, Jenny Edly Susanti - - Susanti Susanti Suwarlan, Stivani Ayuning Sylvia Sylvia, Sylvia Uci Sufikat Maskat Valen Oktavianti Venessa, Jessy Veni Sisca Venny Chou Venny Venny Vera Laurence Liang Veronica Oktavia Veronica Veronica Veronica, Francia Versia Silvana Viana Viana Vincent Sun Vinco Vinco Vinvin Evelyn Vinvin Evelyn Vinvin Evelyn Viona Angelina Viona Frederica, Meiviana, Sylvia, Vivin Wijaya, Ericko Willy Benyamin Ompusunggu winna, winna Winson Winson Winton Tan Yehezkiel Putra Galang Yohanis Rerung Yundari, Yundari Yusra Aulia Sari