IMPLEMENTATION OF PSAK 72 AS A TOOL FOR FRAUD PREVENTION: GARUDA INDONESIA CASE (Case study on PT Garuda Indonesia Tbk for the year 2018)

M., IKHSAN ADITYA PUTRA (2020) IMPLEMENTATION OF PSAK 72 AS A TOOL FOR FRAUD PREVENTION: GARUDA INDONESIA CASE (Case study on PT Garuda Indonesia Tbk for the year 2018). Diploma thesis, UNIVERSITAS ANDALAS.

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Abstract

This research aims to examine the gap that PSAK 72 may fulfill in the Garuda revenue recognition case. The research conducts the case study within Garuda Indonesia's contract with Mahata Aero Technology. The Garuda's management uses PSAK 23 in recording their contract with Mahata. Then, the problem is going public when two of Garuda's broad of commissioners, Chairal Tanjung and Dony Oskaria, refuse to sign the 2018 audited financial reporting. This case is severe, while these two commissioners rejected the financial statement for 2018. While both of them rejected this financial reporting, it might be a signal for the other parties related to the Garuda. While PSAK 72, the new standard, provides better information for Garuda to determine their contract with Mahata. The result indicates that PSAK 72 may prevent fraud in Garuda kind of cases. Because of PSAK 72's condition, every single thing in their steps should be done first. If these parties may fulfill these five steps, so this kind of case might be reduced or prevented. Keywords: PSAK 23, PSAK 72, Fraud Prevention, Garuda Indonesia

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