     PT KAI is suspected do manipulation with objective For display performance more finances Good from condition actually . This is a violation principle honesty (integrity) and transparency that become base ethics accountancy .
4. Presentation Report Misleading Financial Reporting
     Presentation information that is not inaccurate and misleading in report finance is violation Serious to ethics accounting . In case this , the stated benefits should is loss , which means report finance No describe position real finances .
5. Violations Principle Reliability and Honesty
     Information in report finance must can reliable and truthful . Recording income that is not legitimate violate principle this , because report the give misconception about condition finance company .
6. Not Complying Standard Applicable Accounting
     Violation standard accountancy finance , such as Standard Accountancy Financial Accounting Standards (SAK) applicable in Indonesia, including in category violation ethics . PT KAI should follow guidelines This in compile report proper finances .
Role technology in reduce fraud code ethics accountancyÂ
     In the digital era that continues developing , technology play role important in support efficiency and transparency various aspect business , including in management finance company . The role of technology the more crucial when concerning prevention violation ethics accounting and manipulation report financial , as happened at PT Kereta Api Indonesia (PT KAI) . Manipulation report finance , which involves confession uncollectible receivables collectible as income , has show weakness in system accountancy traditional , which can misused For objective certain . Violations like This No only damage image company , but also reduces trust stakeholders interests and the public to report finance company .
     In context this , technology present as solution For increase honesty , accuracy and transparency in recording as well as reporting finance . Technology such as Enterprise Resource Planning (ERP), blockchain, artificial intelligence (AI), and cloud computing are capable of provide more system reliable For take notes transaction in a way automatic , detect anomalies , and maintain financial data integrity .
     With ERP system , record keeping transaction finance can done in a way automatic and integrated , reducing risk error manual recording and manipulation . Blockchain brings transparency more Far with take notes transaction finances that are not can changed , so that every change can tracked and audited . AI and machine learning help detect pattern or anomaly in financial data that may indicates existence potential manipulation , while cloud computing allows real-time access and better data management safe , structured and guaranteed its integrity .
     Therefore that , the implementation technology in accountancy No only reduce risk violation ethics but also ensure that report finance generated more accurate , transparent , and can audited with more effective . This digital transformation become important steps for companies , including state-owned enterprises such as PT KAI, to guard integrity finance and improve trust public to report performance finance they .
