PENERAPAN DAN PENYAJIAN LAPORAN KEUANGAN SESUAI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH
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Keywords:
internal control; morality; pressure; fraud
Abstract
This study aims to determine the application and presentation of financial statements in accordance with micro, small and medium entity financial accounting standards at UD Tiga Putra. This research is a qualitative descriptive study. Sources of data in this study used primary data types obtained through interviews, documentation, and observation. From the results of the study it is known that: 1) UD Tiga Putra has not fully implemented correctly due to limited human resources, 2) UD Tiga Putra acknowledges the recognition and measurement of several accounts in the statement of financial position such as inventory accounts, payables, accounts receivable, and capital; 3) UD Tiga also recognizes the recognition and measurement of income accounts in the income statement that have not been realized in the form of financial statements according to SAK. From the results of this study, it is suggested to business owners to increase the capacity of their employees, especially those in charge of recording transactions to presenting financial reports. Some things that can be done include participating in training, especially regarding the presentation of financial reports or collaborating with universities to be willing to provide assistance at UD Tiga Putra.
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Pusphita, M. Y., & Yasa, G. W. (2018). Fraud Pentagon Analysis in Detecting Fraudulent Financial Reporting ( Study on Indonesian Capital Market ). International Journal of Sciences: Basic and Applied Research, 42(5), 93–109.
Rahmi, N. A., & Helmayunita, N. (2019). Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi. Jurnal Eksplorasi Akuntansi, 1(3), 942–958. https://doi.org/10.31937/akuntansi.v6i1.144
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Siddiq, R. F., Achyani, F., & Zulfikar. (2017). Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud. Seminar Nasional Dan the 4Th Call for Syariah Paper, ISSN 2460-0784, 1–14. http://hdl.handle.net/11617/9210
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.
Suharti, S. (2019). Pencegahan Fraud , Pengendalian Internal Dan Kompensasi. Ekubis, 3 N0.2.
Triastuti, K. H., Rahayu, S., & Riana, Z. (2019). Determinants of Fraud Pentagon Theory Perspective and Its Effects on Fraudulent Financial Statement in Mining Companies Which Is Listed In Indonesia Stock Exchange. 1995–2010.
Tuanakotta, T. M. (2013). Audit berbasis ISA (International Standards On Auditing). Salemba Empat.
Ubaidillah, A. A. A., & Fatimah, N. (2019). Pengaruh Pengendalian Internal Dan Fraud Triangle Terhadap Perilaku Fraud (Studi Pada Pt Gojek Bandung). Riset Akuntansi Dan Perbankan, 13(2), 200–219. http://ojs.ekuitas.ac.id/index.php/jrap/article/view/251
Udayani, A. A. K. F., & Sari, M. M. R. (2017). Pengaruh Pengendalian Internal dan Moralitas Individu pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 18(3).
Wells, J. (2011). Corporate Fraud Handbook: Prevention and Detection. Wiley.
Yuliana, & Sariningnsih, E. (2019). Fraud Orderan Transportasi Berbasis Online Pada PT . Gojek Bandar Lampung. Akuntansi Dan Manajemen, 8(2), 94–99.
Yulianti, D. F., Nur, E., & Rofika. (2016). Pengaruh Moralitas Individu, Penegakna Hukum, Keadilan Distributif, Keadilan Prosedural Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Intervenig (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Kampar). JOM Fekon, 3(1), 2177–2191.
Albrecht, W. S. (2016). Fraud Examination. Cengage Learning.
Athey, S., Camilo Castillo, J., & Chandar, B. (2021). Service Quality on Online Platforms: Empirical Evidence about Driving Quality at Uber. https://ssrn.com/abstract=3499781
Azwar, S. (2014). Metode Penelitian. Pustaka Pelajar.
Basu, B. (2017). UBER : Redefining Transportation. International Journal of Advance Research in Computer Science and Management Studies, 5(3).
Cressey, D. R. (1971). Other People’s Money: A Study in the Social Psychology of Embezzlement. Free Press.
Devi, P. N. C., Widanaputra, A. A. G. P., Budiasih, I. G. A. N., & Rasmini, N. K. (2021). The Effect of Fraud Pentagon Theory on Financial Statements: Empirical Evidence from Indonesia. Journal of Asian Finance, Economics and Business, 8(3), 1163–1169. https://doi.org/10.13106/jafeb.2021.vol8.no3.1163
Efriyenty, D. (2020). Penerapan Sistem Informasi Akuntansi dan Pengendalian Internal Terhadap Kecurangan Akuntansi pada Bank Perkreditan Rakyat Kota Batam. Jurnal Akuntansi Barelang, 4(2), 7–16. https://doi.org/10.33884/jab.v4i2.1948
Fitri, F., & Nadirsyah. (2020a). Pengaruh Tekanan (Pressure), Kesempatan (Opportunity), Rasionalisasi (Rationalization), dan Kapabilitas (Capability) terhadap Pengadaan Barang / Jasa. 5(1), 69–84.
Ghozali, I. (2016). Desain Penelitian Kuantitatif dan Kualitatif untuk Akuntansi, Bisnis, dan Ilmu Sosial Lainnya. Yoga Pratama.
Gleason, K., Kannan, Y. H., & Rauch, C. (2022). Fraud in startups: what stakeholders need to know. Journal of Financial Crime, 29(4), 1191–1221. https://doi.org/10.1108/JFC-12-2021-0264
Hall, J. (2011). Sistem Informasi Akuntansi (4th ed.). Salemba Empat.
Horwarth, C. (2011). Putting the Freud in Fraud: Why the Fraud Triangle Is No Longer Enough. IN Horwath.
Istiardi, R. F., & Setiawati, dan E. (2022). The Effect of Internal Control and Fraud Triangle on Fraud Behavior in Online Transportation. Proceedings of the International Conference on Economics and Business Studies (ICOEBS 2022), 655(Icoebs), 106–111. https://doi.org/10.2991/aebmr.k.220602.015
Khoiriyah, L., Asyik, N. F., & Amanah, L. (2019). Dampak locus of control pada moralitas individu dan pengendalian internal terhadap kecenderungan kecurangan akuntansi. Jurnal Akuntansi Dan Keuangan, 3(2), 108–123.
Krismiaji. (2015). Sistem Informasi Akuntansi. AMP YKPN.
Laitupa, M. F., & Kaihatu, A. (2021). Pengaruh Pengendalian Internal, Moralitas Individu dan Fraud Triangle Terhadap Tindakan Fraud Orderan pada PT. Gojek Indonesia (Studi Empiris pada PT. Gojek Indonesia Cabang Ambon). Jurnal Manis, 5.
Lisic, L. L., Silveri, S. D., Song, Y., & Wang, K. (2015). Accounting Fraud, Auditing, and the Role of Government Sanctions in China. Journal of Business Research, 68(6), 1186–1195. https://doi.org/10.1016/j.jbusres.2014.11.013
Liu, M., Brynjolfsson, E., & Dowlatabadi, J. (2021). Do Digital Platforms Reduce Moral Hazard? The Case of Uber and Taxis. Management Science, 67(8). https://doi.org/https://doi.org/10.1287/mnsc.2020.3721
Martins, O. S., & Júnior, R. V. (2020). The Influence of Corporate Governance on the Mitigation of Fraudulent Financial Reporting. Revista Brasileira de Gestao de Negocios, 22(1), 65–84. https://doi.org/10.7819/rbgn.v22i1.4039
Mulia, M. H. K., Febrianto, R., & Kartika, R. (2017). Pengaruh Moralitas Individu dan Pengendalian Internal terhadap Kecurangan: Sebuah Studi Eksperimental. Jurnal Akuntansi Dan Investasi, 18(2), 198–208. https://doi.org/10.18196/jai.180283
Mutiarni, R. (2017). Implementasi Electronic Data Processing Pada Koperasi Wanita. Eksis: Jurnal Riset Ekonomi dan Bisnis, 12(2), 135-148.
Mutiarni, R. (2016). Efektivitas Pembelajaran Micrososft Excel Berbasis Interaktif Pada Mata Kuliah Teknologi Informasi Dan Komunikasi (TIK)(Study Kasus Pada Mahasiswa Manajemen STIE PGRI Dewantara Jombang). Eksis: Jurnal Riset Ekonomi dan Bisnis, 11(2).Nawawi, A., & Salin, A. S. A. P. (2018). Internal Control and Employees’ Occupational Fraud on Expenditure Claims. Journal of Financial Crime, 25(2).
Purba, B. (2015). Fraud dan Korupsi: Pencegahan, Pendeteksian, dan Pemberantasannya. PT. Kawan Pustaka.
Pusphita, M. Y., & Yasa, G. W. (2018). Fraud Pentagon Analysis in Detecting Fraudulent Financial Reporting ( Study on Indonesian Capital Market ). International Journal of Sciences: Basic and Applied Research, 42(5), 93–109.
Rahmi, N. A., & Helmayunita, N. (2019). Pengaruh Pengendalian Internal, Kesesuaian Kompensasi, dan Moralitas Individu Terhadap Kecenderungan Kecurangan Akuntansi. Jurnal Eksplorasi Akuntansi, 1(3), 942–958. https://doi.org/10.31937/akuntansi.v6i1.144
Sevim, O. M. (2021). What is Morality?: The Concept of Morality from Prospective Teachers’ Perspective. 43(1), 135–154.
Siddiq, R. F., Achyani, F., & Zulfikar. (2017). Fraud Pentagon Dalam Mendeteksi Financial Statement Fraud. Seminar Nasional Dan the 4Th Call for Syariah Paper, ISSN 2460-0784, 1–14. http://hdl.handle.net/11617/9210
Sugiyono. (2017). Metode Penelitian Kuantitatif, Kualitatif dan R&D. Alfabeta.
Suharti, S. (2019). Pencegahan Fraud , Pengendalian Internal Dan Kompensasi. Ekubis, 3 N0.2.
Triastuti, K. H., Rahayu, S., & Riana, Z. (2019). Determinants of Fraud Pentagon Theory Perspective and Its Effects on Fraudulent Financial Statement in Mining Companies Which Is Listed In Indonesia Stock Exchange. 1995–2010.
Tuanakotta, T. M. (2013). Audit berbasis ISA (International Standards On Auditing). Salemba Empat.
Ubaidillah, A. A. A., & Fatimah, N. (2019). Pengaruh Pengendalian Internal Dan Fraud Triangle Terhadap Perilaku Fraud (Studi Pada Pt Gojek Bandung). Riset Akuntansi Dan Perbankan, 13(2), 200–219. http://ojs.ekuitas.ac.id/index.php/jrap/article/view/251
Udayani, A. A. K. F., & Sari, M. M. R. (2017). Pengaruh Pengendalian Internal dan Moralitas Individu pada Kecenderungan Kecurangan Akuntansi. E-Jurnal Akuntansi Universitas Udayana, 18(3).
Wells, J. (2011). Corporate Fraud Handbook: Prevention and Detection. Wiley.
Yuliana, & Sariningnsih, E. (2019). Fraud Orderan Transportasi Berbasis Online Pada PT . Gojek Bandar Lampung. Akuntansi Dan Manajemen, 8(2), 94–99.
Yulianti, D. F., Nur, E., & Rofika. (2016). Pengaruh Moralitas Individu, Penegakna Hukum, Keadilan Distributif, Keadilan Prosedural Terhadap Kecenderungan Kecurangan Akuntansi Dengan Perilaku Tidak Etis Sebagai Variabel Intervenig (Studi pada Satuan Kerja Perangkat Daerah Kabupaten Kampar). JOM Fekon, 3(1), 2177–2191.
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2023-01-23
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