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All Journal Didaktik : Jurnal Ilmiah PGSD STKIP Subang
Ahmad Rifaldi S
Universitas Negeri Makassar
Education

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ANALISIS PERAN AUDIT SIKLUS PENJUALAN DAN PENGIHAN DALAM MENGIDENTIFIKASI RISIKO KECURANGAN (FRUD): STUDI KASUS PADA PT INDOFARMA TBK Ratuliu; Najwa Adilla Taira Eko; Ahmad Rifaldi S; Jilan Fadhillah
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2026): Volume 11 No. 04 Desember 2025 In Build
Publisher : STKIP Subang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36989/didaktik.v11i04.8324

Abstract

Penelitian ini bertujuan untuk menganalisis peran audit dalam siklus penjualan dan penagihan dalam mendeteksi potensi kecurangan pada PT Indofarma Tbk. Penelitian ini menggunakan pendekatan studi literatur dengan metode content analysis terhadap berbagai sumber seperti laporan keuangan, hasil audit, dan literatur terkait dalam kurun lima tahun terakhir. Hasil penelitian menunjukkan bahwa praktik kecurangan di PT Indofarma Tbk terjadi dalam bentuk manipulasi laporan keuangan, pencatatan transaksi fiktif, piutang bermasalah, serta klaim diskon palsu, yang dipicu oleh lemahnya sistem pengendalian internal. Audit pada siklus penjualan dan penagihan terbukti berperan penting dalam mengungkap penyimpangan melalui verifikasi pengakuan pendapatan, konfirmasi piutang, dan evaluasi pengendalian internal. Penelitian ini memberikan kontribusi pada literatur audit dan fraud melalui penerapan teori fraud triangle, fraud hexagon, serta analisis rasio keuangan sebagai dasar deteksi dini. Secara praktis, temuan penelitian ini merekomendasikan PT Indofarma, perusahaan sejenis, maupun regulator untuk memperkuat mekanisme pengendalian internal dan meningkatkan kualitas audit.
ANALISIS AKUISISI MODAL DAN STRATEGI PEMBAYARAN KEMBALI PADA STARTUP DI INDONESIA: STUDI KASUS GOTO GOJEK TOKOPEDIA TBK Najwa Adilla Taira Eko; Ahmad Rifaldi S; Jilan Fadhillah; Ratuliu; Fina Ruzika Zaimar
Didaktik : Jurnal Ilmiah PGSD STKIP Subang Vol. 11 No. 04 (2025): Volume 11 No. 04 Desember 2025 Published
Publisher : STKIP Subang

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

Abstract

This study analyzes capital acquisition and repayment strategies at PT GoTo Gojek Tokopedia Tbk, one of the largest technology companies in Indonesia. The study uses a qualitative approach through a systematic literature review combined with content analysis of financial reports, IPO prospectuses, official publications, and previous studies from 2020 to 2025. The analysis shows that GoTo's capital acquisition process through strategic investor funding, venture capital, and IPO has succeeded in increasing assets and equity without putting direct pressure on cash flow. However, this increase in capital has not resulted in a significant improvement in profitability due to high operating costs, post-merger integration expenses, and a high proportion of short-term debt. Efficiency analysis shows an increase in operational efficiency, but the company's capital structure still faces liquidity pressures and short-term financial risks. The findings confirm that successful business consolidation through mergers does not automatically strengthen financial performance, requiring a more targeted repayment strategy through debt restructuring, asset optimization, and cost efficiency. This research contributes to the development of capital structure studies in technology companies and provides practical recommendations for digital startups in formulating sustainable funding strategies.
Co-Authors Fina Ruzika Zaimar Jilan Fadhillah Najwa Adilla Taira Eko Ratuliu