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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ilmiah Akuntansi dan Bisnis Conference on Community Engagement Project (Concept)
Friendty Friendty
Universitas Internasional Batam
Arts Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Other

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PERKEMBANGAN AKUNTANSI SINGAPURA SERTA ANALISIS FINANCIAL SHENANIGANS PADA BLUMONT GROUP LTD Natalis Christian; Friendty Friendty; Alfredo Crisitiano; Angellyn Lim; Uci Sufikat Maskat
Jurnal Ilmiah Akuntansi & Bisnis Vol 6 No 1 (2021)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (196.239 KB) | DOI: 10.38043/jiab.v6i1.3069

Abstract

The development of accounting is related to manipulating financial performance. Accounting includes organizations, certification profession, and financial reporting standards in that country. Financial shenanigans is an action planned to manipulate the financial performance of a company which consists of seven categories. This article describes a comparison between the development of accounting for Indonesia and Singapore, and an analysis of seven financial shenanigans in manipulating financial performance Blumont Group Ltd, a business service company located in Singapore, where was involved in a case of very high new share price manipulation with two listed Singapore companies, Asiasons Capital Ltd and LionGold Corp Ltd in 2013. The research method explains based on facts in Singapore and the financial statements 2016-2020 of Blumont Group Ltd. The results explain that there isn’t evidence that the Blumont Group Ltd company does shenanigans one, two, four, five, six and seven, but was found to practice shenanigans three. Keyword: The development of accounting, Financial Shenanigan, Singapore, Indonesia, Manipulation.
Informasi Akuntansi Lingkungan: Apa yang Memotivasi Perusahaan untuk Mengungkapkan? Friendty Friendty; Anita Anita
Owner : Riset dan Jurnal Akuntansi Vol. 6 No. 1 (2022): Artikel Volume 6 Nomor 1 Januari 2022
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v6i1.542

Abstract

Over the years, there has been an increase in corporate initiatives in the area of environmental reporting practices. The study is conducted to analyze the factors that influence the disclosure of environmental accounting in companies in Indonesia. The sample in this study are 44 entities listed on the IDX from 2016-2020 which are collected by purposive sampling method. The data analysis technique used is panel data regression which is tested with SPSS and Eviews. The results show that firm size, auditor independence and public ownership do not affect environmental disclosure. Profitability affects environmental disclosure negatively. Leverage, listing period and company reputation positively affect environmental disclosure.
DESIGNING ACCOUNTING SYSTEM AT UD.TANG Friendty Friendty; Anita Anita
ConCEPt - Conference on Community Engagement Project Vol 2 No 1 (2022): Conference on Community Engagement Project
Publisher : Universitas Internasional Batam

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Abstract

Tang is a micro, small and medium enterprise that sells sago flour and tapioca flour. Recording transactions at UD. Tang is still done manually, recorded in the book owned by the business owner so the owner will find it challenging to know the profit or loss and the development of the business, especially in financial terms. This community service activity aims to establish a system that can produce financial reports that help the owner develop their businesses. The data collection method used in this community service activity is by conducting interviews, observation, and documentation. The result of this community service activity is forms and reports that will help the owner record transactions and produce accurate financial reports. After implementing the system, the business owner does not need to record transactions manually anymore and can find out the condition of the company by viewing reports that the system can generate.
Co-Authors Alfredo Crisitiano Angellyn Lim Anita Anita Christian, Natalis Uci Sufikat Maskat