Accounting ethics own role important in ensure transparency , honesty and integrity in make report finance . However , the violation ethics accountancy Still often happen and can cause loss financial and loss reputation accounting . Technology like system device soft , and intelligence artificial , has appear as solution innovative For prevent and reduce violation ethics in field accounting . Modern technology makes it possible organization For more easy monitor , analyze , and detect fraud in report finance , as well as increase efficiency in the accounting process , minimizing error human , giving more transparency good , and detect anomaly in real-time for prevent more impact far away . Therefore that , technology own role important in reduce violation ethics accounting and assisting company fulfil standard ethics , as well as guard integrity , credibility and sustainability operational company in the future .
PT. Indonesian Railways ( KAI )
PT. Kereta Api Indonesia (Persero), which is hereinafter referred to as abbreviated as PT. KAI (Persero), or "Company", is a business entity state- owned enterprises (BUMN) which is responsible answer on provision , arrangement and management service transport train fire in Indonesia. The vision of PT. KAI (Persero) is " To Become Railway Service Provider The Best Focused on Service Customers And Meeting Stakeholders' Expectations."
Scandal manipulation Report PT KAI Finance
PT Kereta Api Indonesia, one of the company state- owned , has show lack of transparency and honesty in management organization , which is consequence from promise of reform. In the report performance finance 2005 year , he to announce profit amounting to Rp. 6.90 billion . In fact , based on analysis , he must acknowledged experience loss amounting to Rp. 63 billion .
Loss This due to the inability of PT Kereta Api Indonesia to to collect tax party third during three year . However , tax party third stated in report finance as income , although based on standard accountancy finance , he No can categorized as asset or income . As a result , there is mistake in recording transaction or change finance . this .
On the other hand , PT Kereta Api Indonesia is of the opinion that error recording only due to different opinions about recording uncollectible receivables collectible . One of the party consider receivables party the third one is not collectible as income . Therefore that , PT Kereta Api Indonesia should confess loss amounting to Rp. 63 billion . However , there is some people have an opinion that plutang that is not collectible can entered to in income of PT Kereta Api Indonesia, so that PT Kereta Api Indonesia can produce profit amounting to Rp. 6.90 billion in the year said . It is suspected report PT Kereta Api Indonesia's finances have manipulated . So, many problem appears here .
Violation code ethics accounting carried out by PT. Kereta Api Indonesia ( KAI):
1. Acknowledgement Illegal Income
PT KAI admits receivables party the third one is not collectible as income , even though based on standard accountancy finance , income only may acknowledged If cash realization or current enter source Power economy in the future almost Certain occurred . Uncollectible receivables collectible should considered as loss , not income .
2. Violations Principle Accountancy Generally Accepted
PT KAI violates principle accrual accounting , which states that income and expenses must recorded in the period occurs , not at the time accepted or paid . Acknowledge uncollectible receivables collectible as income contradictory with principle This .
3. Manipulation Report Finance