ANALISIS REVENUE SHENANIGANS PADA PERUSAHAAN PT GARUDA INDONESIA (PERSERO) Tbk

Authors

  • Junnestine Junnestine Universitas Internasional Batam
  • Natalis Christian

DOI:

https://doi.org/10.47080/progress.v4i2.1317

Keywords:

Revenue Shenanigans, Garuda Indonesia, Manipulate Report

Abstract

Revenue shenanigans was actions that present false financial statements or manipulated reports with several techniques was included recorded  income at the beginning, recorded  fake income, diverted  income to the next period. This study utilized a qualitative approach in explaining the phenomena that occured in detail and the source of the data used was secondary data. The purpose of this paper was to analyze the revenue shenanigans that had been violated by PT Garuda Indonesia Tbk. The result of this study proved  that PT Garuda Indonesia Tbk had made the 1st revenue shenanigans in manipulating its financial statements.

References

Ikatan Akuntan Indonesia. (2015). Pernyataan Standar Akuntansi Keuangan. Jakarta: Ikatan Akuntan Indonesia.

Jamieson, D., Awolowo, I. F., Garrow, N., Winfield, J., & Bhaiyat, F. (2019). Revenue shenanigans: The importance of anti-fraud education. Journal of Governance and Regulation, Vol. 8, No. 3, h. 58–63.

Pratiwi Rika, H. (2019, April 24). Dua Komisaris Garuda Indonesia Tolak Laporan Keuangan. Diakses tanggal 9 Mei 2021 dari https://www.cnninones ia.com/ekonomi/20190424155941-92-3 89264/dua-komisaris-garuda-indonesia -tolak-laporan-keuangan.

Sakti, E., Tarjo, Prasetyono, & Riskiyadi, M. (2020). Detection of Fraud Indications in Revenue Statements Using Revenue Shenanigans. Asia Pacific Fraud Journal. Vol. 5, No. 2, h. 277–287.

Schilit, H. M. & Perler, J. (2010). Revenue Shenanigan (3rd ed). New York: Mc Graw Hill. Diakses tanggal 9 Mei 2021 dari: http://digilib.stiem.ac.id:8080/js pui/bitstream/123456789/230/1/Financial%20Sh enanigans.pdf.

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Published

2021-08-24

How to Cite

ANALISIS REVENUE SHENANIGANS PADA PERUSAHAAN PT GARUDA INDONESIA (PERSERO) Tbk. (2021). Progress: Jurnal Pendidikan, Akuntansi Dan Keuangan, 4(2), 107-114. https://doi.org/10.47080/progress.v4i2.1317