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. This study highlights the importance of understanding and monitoring transparent and accurate accounting practices in public companies. Irregularities in financial statements not only harm investors, but can also create overall market instability. This study also highlights the need for tighter supervision and regulation of public financial reporting, especially in the state-owned pension and insurance sectors. Overall, the findings of this article can not only increase awareness of the risks of fraud in financial reporting, but can also serve as a guide for regulators and practitioners in efforts to prevent and detect similar practices in the future.

Globalisasi telah mendorong integrasi ekonomi internasional yang semakin dalam, mendorong negara-negara untuk menyesuaikan standar akuntansi mereka. Studi ini membandingkan praktik akuntansi negara Iran dan Indonesia melalui analisis kualitatif terhadap literatur akademis, peraturan akuntansi, dan laporan keuangan perusahaan mengingat konteks budaya, ekonomi, dan hukum yang berbeda di kedua negara tersebut. Hasil penelitian menunjukkan bahwa Indonesia mengadopsi Standar Akuntansi Keuangan (SAK) yang didasarkan pada IFRS sementara Iran menggunakan Standar Akuntansi Nasional yang diadaptasi dari IFRS dengan modifikasi sesuai konteks lokal. Pengadopsian IFRS di Indonesia dikatakan lebih maju dan dekat dibandingkan Iran karena Iran sedang menghadapi tantangan yang mempengaruhi perekonomian negara, seperti sanksi internasional AS. Perbedaan ini juga dipengaruhi oleh faktor seperti hukum, budaya, dan sosial. Meskipun terdapat perbedaan, kedua negara tersebut menunjukkan upaya serius dalam menyesuaikan praktik akuntansi dengan standar internasional. Secara keseluruhan, studi ini memberikan wawasan penting bagi praktisi akuntansi, regulator, dan pengambil kebijakan untuk mengembangkan praktik akuntansi yang lebih baik sesuai dengan kebutuhan masing-masing negara dalam konteks global yang terus berkembang.

This research aims to determine the discipline of students in the Islamic Education Guidance and Counseling Study Program Semester 6. This type of research is qualitative descriptive research with a phenomenological research method. The research objects were students of the 6th Semester Islamic Education Guidance and Counseling Study Program which were determined using purposive sampling. Data collection instruments use interview guidelines and are supported by observation and documentation activities. The research results show that indiscipline has a negative impact on the perpetrators, such as not understanding the material presented at the beginning, not being allowed to enter class, and resulting in poor final assessment results by the lecturer.