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Menampilkan 1–9 dari 9 artikel
Pengaruh Etika Profesi Akuntan Publik terhadap Independensi dalam Kasus Manipulasi Laporan Keuangan PT Garuda Indonesia Tbk Tahun 2018
Jurnal Bisnis Kreatif dan Inovatif
Vol 2
, No 4
(2025)
The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on...
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Kode Etik Sebagai Pilar Akuntabilitas dan Kepercayaan Publik pada Profesi Akuntan dan Perpajakan
Kajian Ekonomi dan Akuntansi Terapan
Vol 2
, No 4
(2025)
Strategically, the professional code of ethics serves as the foundation of accountability and a key tool for building and maintaining public trust in tax practitioners and accountants. The code of ethics serves as a guideline for maintaining integrity, objectivity, independence, and professional responsibility in every task amid the increasingly complex and competitive dynamics of the business world. The purpose of this study is to examine how the regular application of a professional code of et...
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Etika dan Tanggung Jawab Profesi Akuntan dalam Pelaporan Keuangan Perusahaan
Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak
Vol 2
, No 4
(2025)
The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fund...
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Peran KPK dalam Memberantas Korupsi di Indonesia : Studi Kasus Dugaan Korupsi Program Makan Siang Gratis
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 3
, No 3
(2025)
Corruption is a structural problem that continues to hamper development and equitable welfare in Indonesia. The data sources used consist of 13 national scientific journals, 3 reports from non-governmental organizations (ICW, KPK, TII), and 4 credible mass media outlets (Kompas, Tempo, CNBC Indonesia, and BBC Indonesia) published between 2019 and 2025. The purpose of this article is to evaluate the consistency and institutional challenges in anti-corruption efforts, as well as to recommend stren...
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Pengaruh Fraud Triangle terhadap Kecurangan Laporan Keuangan
Kajian Ekonomi dan Akuntansi Terapan
Vol 2
, No 2
(2025)
This study aims to analyze how the elements of the Fraud Triangle, namely pressure, opportunity, and rationalization, influence the occurrence of financial statement fraud. Using a qualitative method with a descriptive approach and secondary data sources from relevant literature published in 2020–2025, this study examines various previous research findings related to the application of the Fraud Triangle theory in the industrial sector in Indonesia and internationally. The study results indicate...
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Analisis Komparatif Modus Operandi dan Kerentanan Sistem dalam Kasus Korupsi di Sektor Keuangan dan BUMN
Jurnal Ekonomi dan Keuangan
Vol 3
, No 1
(2025)
This study examines cases of corruption in Indonesia’s financial sector and state-owned enterprises (SOEs), focusing on PT A, PT B, and PT C. The research aims to analyze and compare the modus operandi and system vulnerabilities that enable corruption in these companies. Data were collected through analysis of investigation and financial audit reports, legal literature, and relevant regulations, specifically the Anti-Corruption Law (UU TIPIKOR) and the Anti-Money Laundering Law (UU TPPU). Findin...
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Dampak Pendidikan Etika Bisnis Sebagai Pondasi Pengembangan Profesionalisme Mahasiswa Akuntansi Pada Era Globalisasi di Universitas Surabaya
Kristiana Greta Calosa
; Nur Fitroten Dian Sari
; Marcella Aulia Jayadi
; Ayu Asari
; Tries Ellia Sandari
Akuntansi Pajak dan Kebijakan Ekonomi Digital
Vol 2
, No 1
(2024)
Business ethics education plays a crucial role in shaping the professionalism of accounting students, particularly in addressing ethical challenges in the globalization era. This study aims to analyze the impact of business ethics education on the development of professional attitudes among accounting students at the University of Surabaya. Using a descriptive qualitative method, data were collected from 100 respondents who had completed a business ethics course. The findings indicate that busin...
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Penyuluhan Pembuatan Desain Packaging dan Digitalisasi Sosial Media kepada Pengrajin Manik-Manik di Lembang Angin-Angin
Gabryella Ivanka Rerungan
; Claudio Claudio
; Emilio Juan Pablo
; Efraim Kevin
; Etha Sandarinding
; Isak Pasulu
Jurnal Pengabdian kepada Masyarakat
Vol 2
, No 1
(2024)
The work program for creating logo and packaging designs as well as digital technology is a service to the community engaged in the production business of bead craftsmen in Lembang Angin- Angin. These bead craftsmen have been established in Lembang Angin-angin for a long time, but their marketing methods are still very minimal and there is a lack of community skills related to UMKM. Therefore, these UMKM need to be given counseling about the importance of branding and the use of digital marketin...
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Penerapan Audit Manajemen Untuk Menilai Ekonomisasi, Efisiensi Dan Efektivitas Fungsi Pengadaan Barang Dan Jasa: Studi Kasus pada PT. PLN ULP Ruteng, Nusa Tenggara Timur
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 1
, No 3
(2023)
This study discusses the management audit on the function of procurement of goods and services. Management audit is a tool for management audit is a tool that can be used by companies to measure the economy, effectiveness, and efficiency or evaluation of management activity programs. This study aims to assess the economization, efficiency, and effectiveness of the function of the procurement of goods and services at PT PLN ULP Ruteng. The scope of the procurement function includes the procuremen...
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