EKSPLORASI KECURANGAN KEUANGAN PT. ASABRI (PERSERO) MELALUI PENDEKATAN CASH FLOW SHENANIGANS
Keywords:
Fraud, Financial Statement, Cash Flow ShenanigansAbstract
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.
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Tarjo, T., Prasetyono, P., Sakti, E., Pujiono, Mat-Isa, Y., & Safkaur, O. (2023). Predicting Fraudulent Financial Statement Using Cash Flow Shenanigans. Business: Theory and Practice, 24(1), 33–46. https://doi.org/10.3846/btp.2023.15283
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ACFE Indonesia. (2019). Survey Fraud 2019. https://acfe-indonesia.or.id/wp-content/uploads/2021/02/SURVEI-FRAUD-INDONESIA-2019.pdf
Benardi, B., & Bakara, M. V. (2017). Mengukur Cash Conversion Cycle Perusahaan Terbuka Operator Telekomunikasi Seluler Di Indonesia Dalam Keterkaitannya Dengan Kinerja Pengelolaan Modal Kerja. Jurnal Telekomunikasi Dan Komputer, 3(1), 27. https://doi.org/10.22441/incomtech.v3i1.1112
BPK RI. (2021). Kerugian Negara Kasus PT Asabri Rp22,78 Triliun. https://www.bpk.go.id/news/kerugian-negara-kasus-pt-asabri-rp2278-triliun
Christian, N. (2022). Efek Mediasi Kesulitan Keuangan dalam Mendeteksi Corporate Fraud di Indonesia. Jurnal Kajian Akuntansi, 6(1), 44. https://doi.org/10.33603/jka.v6i1.5576
Christian, N., Fedelia, J., Te, J., & Vellin, M. (2023). Analisa Kasus PT. Asabri (Persero) dengan Teori Dasar Fraud. 3(3). https://doi.org/https://doi.org/10.26499/multilingual.v3i3.366
Christian, N., & Jullystella. (2021). Analisis Kasus PT. Tiga Pilar Sejahtera Food Tbk Dengan Shenanigans Keuangan. Jurnal Ilmiah MEA (Manajemen, Ekonomi Dan Akuntansi), 5(2), 609–620.
Christian, N., Karen, K., Yenanda, K., & Evelyn, V. (2023). Analysis of Cash Flow Shenanigans at PT Cakra Mineral Tbk. International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL), 2(2), 257–266. https://doi.org/10.54443/sj.v2i2.134
Christian, N., Kelly, Venessa, J., & Stefy. (2023). Analisis Arus Kas Shenanigans Pada PT Timah Indonesia Tbk. Jurnal Ilmiah Akuntansi Dan Humanika, 13(3), 324–331. https://doi.org/10.23887/jiah.v13i3.63072
Christian, N., Pina, P., Christian, C., & Silvana, V. (2023). Detection of Cash Flow Shenanigans in The Financial Reports of PT Waskita Karya Tbk. International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL), 2(2), 267–276. https://doi.org/10.54443/sj.v2i2.135
Christian, N., Resnika, R., Yukie, H., Sitorus, R., Angelina, V., Sherly, S., & Febrika, F. (2022). Pendeteksian Fraudulent Financial Reporting Dengan Earnings Manipulation Financial Shenanigans: Studi Kasus Pt Envy Technologies Indonesia Tbk. Jurnal Ilmiah Akuntansi Dan Bisnis, 7(1), 14–50. https://doi.org/10.38043/jiab.v7i1.3543
Christian, N., Vinelia, F., Juwenni, J., Learns Tay, M., & Chandrawati, M. (2023). Analysis of Cash Flow Shenanigans on PT. Pertamina (Persero) Tbk. International Journal of Social Science, Education, Communication and Economics (SINOMICS JOURNAL), 2(2), 305–312. https://doi.org/10.54443/sj.v2i2.139
CNN Indonesia. (2023). Benny Tjokro Divonis Nihil Kasus Korupsi ASABRI, Kejagung Banding. https://www.cnnindonesia.com/nasional/20230113083048-12-899845/benny-tjokro-divonis-nihil-kasus-korupsi-asabri-kejagung-banding#:~:text=Vonis nihil diberikan karena Benny,negara hingga Rp22%2C7 triliun.
Cristian, N., Fedelia, J., Te, J., & Vellin, M. (2023). Analisis Kasus Pt Hanson International Tbk Dengan Teknik Cash Flow Financial Shenanigan. Jurnal Multilingual, 3(3), 1412–4823. https://doi.org/https://doi.org/10.26499/multilingual.v3i3.429
Dewi, A. P. (2021). Kronologi kasus korupsi Asabri dijelaskan oleh Kejagung.
Dimitrijevic, D., Jovkovic, B., & Milutinovic, S. (2021). The Scope and Limitations of External Audit in Detecting Frauds in Company’s Operations. Journal of Financial Crime, 28(3), 632–646. https://doi.org/10.1108/JFC-11-2019-0155
Fernando, R., & Pangaribuan, H. (2023). Dampak Fraud Diamond Terhadap Pendeteksian Laporan Keuangan Pada Industri Pertambangan. Jurnal Riset Manajemen Dan Akuntansi, 3(1), 63–77. https://doi.org/10.55606/jurima.v3i1.1523
Murtianingsih, T., & Hastuti. (2020). Analisis Laporan Arus Kas untuk Menilai Kinerja Keuangan pada Industri Tekstil dan Garmen yang Terdaftar di Bursa Efek Indonesia (BEI) Periode 2016-2018. Prosiding The 11 Th Industrial Research Workshop and National Seminar, 833–839. https://doi.org/https://doi.org/10.35313/irwns.v11i1.2130
Pricylia, D. A., & Budiantara, M. (2023). Pendeteksian Fraud Dalam Laporan Keuangan dengan Cash Flow Shenanigans pada Perusahaan BUMN yang Terdaftar di BEI Periode 2018-2022. Reslaj : Religion Education Social Laa Roiba Journal, 6(3), 1835–1846. https://doi.org/10.47467/reslaj.v6i3.5485
Puskajiakn.dpr.go.id. (2020). Ringkasan Laporan Hasil Pemeriksaan BPK RI atas LKPP TA 2019. https://berkas.dpr.go.id/pa3kn/referensi-apbn/public-file/ringkasan-telaahan-public-108.pdf
Schilit, H. M., Perler, J., & Engelhart, Y. (2018). Financial Shenanigans: How to Detect Accounting Gimmicks and Fraud in Financial Reports 4th Edition (4th ed.).
Septriani, Y., & Handayani, D. (2018). Mendeteksi Kecurangan Laporan Keuangan dengan Analisis Fraud Pentagon. Jurnal Akuntansi, Keuangan Dan Bisnis, 11(1), 11–23. http://jurnal.pcr.ac.id
Sharma, D., & Dey, S. K. (2018). Demystifying the Gimmicks of Financial Shenanigans: A Conceptual Study. MUDRA : Journal of Finance and Accounting, 5(2), 14–25. https://doi.org/10.17492/mudra.v5i2.14327
Stevanovic, S., Belopavlovic, G., & Lazarevic-Moravcevic, M. (2013). Creative Cash Flow Reporting – the Motivation and Opportunities. Economic Analysis, 46(1–2), 28–39.
Taher, A. P. (2021). Kejagung Ungkap Kronologi Kasus & Peran Tersangka Korupsi Asabri.
Tarjo, T., Prasetyono, P., Sakti, E., Pujiono, Mat-Isa, Y., & Safkaur, O. (2023). Predicting Fraudulent Financial Statement Using Cash Flow Shenanigans. Business: Theory and Practice, 24(1), 33–46. https://doi.org/10.3846/btp.2023.15283
Zuberi, O., & Mzenzi, S. I. (2019). Analysis of Employee and Management Fraud in Tanzania. Journal of Financial Crime, 26(2), 412–431. https://doi.org/10.1108/JFC-01-2018-0012
Zulaeha, S. (2017). Pengaruh Manipulasi Aktivitas Riil Melalui Komponen Arus Kas Kegiatan Operasi Terhadap Kinerja Pasar. 02. https://doi.org/https://doi.org/10.26618/perspektif.v2i1.429
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EKSPLORASI KECURANGAN KEUANGAN PT. ASABRI (PERSERO) MELALUI PENDEKATAN CASH FLOW SHENANIGANS. (2024). Dinamika: Jurnal Manajemen Sosial Ekonomi, 4(2), 182-191. https://journal.stiestekom.ac.id/index.php/dinamika/article/view/554
