Jurnal Sistem Informasi, Akuntansi dan Manajemen
Vol. 5 No. 2 (2025): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei)

Mendeteksi Arus Kas Operasi Overstated pada PT Weha Transportasi Indonesia

Kusfebriana, Riszka Amalia (Unknown)
Sutriani, Windi (Unknown)
Pratama, Mhd Aprialdi (Unknown)



Article Info

Publish Date
31 May 2025

Abstract

Operating cash flow inflation is often used by companies as a strategy to create a healthier financial image in the eyes of investors and other stakeholders. The purpose of this study is to detect and analyze the possibility of cash flow inflation at PT. Weha Transportation Indonesia. This research is descriptive qualitative. Data were collected from published financial statements from 2023-2024 from the company's official website at https://whitehorsegroup.co.id/. The data were then reviewed using a checklist of warning signs and analysis techniques for detecting overstated operating cash flows, namely by answering questions from the checklist of warning signs. The results of this study indicate that at PT. Weha Transportation Indonesia Tbk, only 1 out of 6 questions was detected, so it can be said that the company is still in a healthy state, no overstated operating cash flow or operating cash flow inflation was detected.

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Journal Info

Abbrev

sintamai

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

Description

The research studies contained in Jurnal Sistem Informasi, Akuntansi dan Manajemen (SINTAMA) are the areas of Financial Accounting and Capital Market (AKPM), Management Accounting and Behavior, Information Systems, Auditing, and Professional Ethics, Taxation (PPJK), Syariah Accounting (AKSR), ...