The Role of Technology in Reduce Violation Accounting Ethics

          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

          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 accountancy 

          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 .