Tujuan kegiatan pengabdian masyarakat (abdimas) ini adalah untuk mendampingi penyusunan kebijakan akuntansi bagi Badan Usaha Milik Desa (BUMDes) Tirta Mandiri. Kebijakan akuntansi disesuaikan dengan Standar Akuntansi Keuangan (SAK) untuk Entitas Tanpa Akuntabilitas Publik (ETAP). Kegiatan abdimas dilakukan pada periode Januari sampai Juli 2019. Untuk menyusun kebijakan akuntansi, kami melakukan studi pendahuluan, wawancara dengan narasumber dan pelaku usaha BUMDes dan Forum Grup Discussion (FGD). Hasil kegiatan berupa kebijakan akuntansi yang sesuai dengan SAK ETAP seperti yang diamanatkan Peraturan Desa dan Anggaran Dasar/Anggaran Rumah Tangga BUMDes. Kebijakan akuntansi tersebut memuat karakeristik umum pelaporan keuangan, prinsip dasar pelaporan keuangan, kebijakan akuntansi penting dan bentuk laporan keuangan yang dihasilkan oleh BUMDes Tirta Mandiri.

This study aims to analyze the impact of the COVID-19 pandemic on the application of PSAK 71 around financial instruments in the banking sector. The study uses a qualitative method with a literature study approach and content analysis. This study observes changes in the allowance for impairment losses (CKPN) balance from the fourth quarter of 2019 to the third quarter of 2020. The study shows a significant increase in the balance of allowance for impairment losses, which impacted the disclosure of earnings in the financial statements. Moreover, banks should reclassify credit risk status. However, government intervention limited this reclassification. It has implications for decreasing the reliability of presenting the financial statements' quality of information on instruments.

Abstract-The purpose of this study is to investigate the impact of the adoption of International Financial Reporting Standards (IFRS) on accrual-based earnings management (EM) and real activities manipulations (RAM). The research is motivated by the fact that past studies have indicated the existence of no significance levels of earning management for Indonesia in particular before IFRS. We used t-test paired sample and regression analysis, and used sample of manufacturing companies listed in the Indonesia Stock Exchange, in the timeframe 2010-2014. We find evidence statistically significant shift from accrual-based earning management to RAM after the adoption of IFRS, indicating the replacement of one form of earning management with the other. Another result of this study is the accrual-based earnings management practices statistically significant differ (downward) in the period pre and post the adoption of IFRS, while RAM practices significantly differ (upward) between period pre and post the adoption of IFRS, and except RAM measured by abnormal CFO. While the results of two other RAM was measured by abnormal production and abnormal discretionary expense differ significantly (upward) in the period after the adoption of IFRS.

Penelitian ini bertujuan menginvestigasi motivasi wajib pajak dalam keikutsertaan program pengampunan pajak di Indonesia. Pada akhir tahun 2016 hingga awal 2017, Pemerintah Indonesia menerapkan program pengampunan pajak. Melalui penelitian ini, kami mengobservasi profil wajib pajak badan yang secara sukarela mengikuti program ini. Hasil observasi profil ini bermanfaat untuk memetakan jenis motivasi wajib pajak yang bermanfaat dalam peningkatan kepatuhan pajak. Untuk mencapai tujuan tersebut, kami mengobservasi perusahaan tercatat di Bursa Efek Indonesia dalam periode 2015-2017 dan memilih sampel berdasarkan kriteria tertentu. Dengan menggunakan regresi logistic, penelitian ini membuktikan bahwa faktor pemeriksaan pajak, penghindaran pajak dan risiko bisnis perusahaan mendorong perusahaan untuk mengikuti program pengampunan pajak. Temuan ini mengkonfirmasi bahwa perusahaan memanfaatkan insentif yang ditawarkan program pengampunan pajak tersebut.

The purpose of this study is to analyze cases of revenue recognition fraud at PT Garuda Indonesia that occurred for the 2018 financial statements. This case attracted public attention because PT Garuda as one of the leading state-owned airlines in Indonesia is known for its service performance. In order to achieve our research objectives, we investigated these fraud cases with a qualitative approach. The findings of the study are that PT Garuda Indonesia committed fraud by acknowledging compensation income for the right to install connectivity and entertainment service equipment on board and content management from the agreement with PT Mahata Aero Teknologi in the consolidated financial statements of PT Garuda Indonesia (Persero) Tbk in 2018. Action This is an intent or negligence and is included in the cook the book scheme, namely recognizing income before it can be recognized. Fraud is driven by industrial pressures in the form of unfavorable industrial conditions and financial pressures in which companies try to book maximum profits in order to achieve the target set. The result of the action is that the resulting financial statements are materially misleading.