<![CDATA[This study examines a fraud case at PT Garuda Indonesia Tbk that focuses on financial statement manipulation, with a qualitative approach through case studies and financial statement analysis. The results of the study indicate that the deliberate and misleading presentation of financial information has harmed stakeholders and reflects a serious violation of corporate governance integrity. Based on Indonesian law and ACFE standards, this case is classified as financial fraud. The analysis was conducted using a forensic accounting theory framework to identify fraud patterns and assess their impact on organizational sustainability. These findings emphasize the importance of financial reporting ethics and the strategic role of auditors in detecting and preventing fraud. This study is expected to contribute to the development of fraud mitigation strategies in companies.]]>
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