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EKSPLORASI KECURANGAN KEUANGAN PT. ASABRI (PERSERO) MELALUI PENDEKATAN CASH FLOW SHENANIGANS
Natalis Christian
; Arlina Arlina
; Julie Tryany
; Vera Laurence Liang
; Yohanis Rerung
Jurnal Manajemen Sosial Ekonomi
Vol 4
, No 2
(2025)
The phenomenon of fraud in financial reports has become a global issue that affects market integrity and investor confidence. This study aims to identify fraudulent practices in PT Asabri (Persero)'s cash flow reports with a focus on cash flow shenanigans techniques. The research method uses forensic analysis and investigative audits of Asabri's financial reports from 2012 to 2017. The research results show indications of cash flow manipulation through the cash flow shenanigans no. 1, 2, and 3....
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ANALISIS KOMPARATIF PRAKTIK AKUNTANSI DI IRAN DAN INDONESIA
Natalis Christian
; Arlina Arlina
; Julie Tryany
; Vera Laurence Liang
; Yohanis Rerung
; Vera Laurence Liang
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 17
, No 2
(2024)
Globalization has driven increasingly international economic integration, pushing countries to adjust their accounting standards. This study compares the accounting practices of Iran and Indonesia through a qualitative analysis of academic literature, accounting regulations, and corporate financial reports considering the different cultural, economic, and legal contexts in the two countries. The research results show that Indonesia adopts Financial Accounting Standards (SAK) which are based on I...
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2 Sitasi
Perspektif Perbandingan: Kondisi Sosial, Ekonomi, dan Pemerintahan Indonesia dan Iran
Natalis Christian
; Arlina Arlina
; Julie Tryany
; Vera Laurence Liang
; Yohanis Rerung
; Vera Laurence Liang
EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS
Vol 17
, No 1
(2024)
This research compares the social, economic and governmental conditions of Indonesia and Iran. Socially, Indonesia and Iran face challenges in maintaining social harmony amidst diversity. Economically, Indonesia is bigger and more advanced than Iran, but both countries experience economic disparities and infrastructure problems. International sanctions are impacting Iran's economy while Indonesia continues to strive to become more competitive in the global market. From a political perspective, I...
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1 Sitasi