Grey-Area Accounting

Grey-Area Accounting

Grey-Area Accounting

18-19 Mei 2026 Surabaya Hotel Santika Pandegilig

Deskripsi

Memahami proses terjadinya creative accounting yang memanfaatkan grey-area dalam sistem akuntansi beserta best practices dalam pencegahan dan pendeteksiannya

Workshop ini akan memaparkan grey-area dalam accounting system yang memungkinkan terjadinya ’creative accounting’. Lebih jauh akan dibahas bagaimana mengantisipasi dan mencegah hal-hal yang merugikan perusahaan berkaitan dengan ’creative accounting’ ini.

Tujuan

  • Menjelaskan kepada peserta mengenai proses terjadinya ‘creative accounting’
  • Memahami Do’s and Dont’s dalam ‘grey-area’ sistem akuntansi
  • Membekali peserta dengan pengetahuan best practice dalam mencegah ‘creative accounting’ yang merugikan perusahaan.

Materi

  1. Understanding “Creative Accounting”
  2. Fraudulent Financial Reporting, Window Dressing, Creative Accounting
  3. Classifying Creative Accounting Practice
  4. Rewards of the game
  5. How the game is played
  6. Accounting Policy choice and application
  7. Fraudulent financial reporting
  8. Cleaning up after the game
  9. Terminology
  10. Earning Management
  11. What is earning management?
  12. Incentive and conditions for earnings management
  13. Earning management techniques
  14. Evidence of earning management
  15. Effectiveness of earnings management
  16. Recognizing Premature or Fictitious Revenue
  17. What premature or fictitious revenue
  18. When should revenue be recognize
  19. Detecting premature or fictitious revenue
  20. Checklist to detect premature or fictitious revenue
  21. Misreported Asset and Liabilities
  22. Link with reported earnings
  23. Boosting shareholders’ equity
  24. Overvalued assets
  25. Undervalued liabilities
  26. Checklist to detect misreported asset and liabilities
  27. Creative with income statements : classification and disclosure
  28. Current income statement requirement and practice
  29. Reporting comprehensive income
  30. Creative income statement classification
  31. Creative with other aspect of income statement
  32. Creative with income statements : pro-forma measures of earnings
  33. Using operating cashflow to detect creative accounting practice
  34. Other Techniques for detecting creative accounting
  35. Database searching
  36. Analyzing financial reports
  37. Technique for prevention of creative accounting
  38. Sarbanes-Oxley on Financial Statement

Peserta

  • Keuangan & Akuntansi
  • Audit Internal
  • Kepatuhan
  • Manajemen Risiko
  • Manajemen
  • Hukum / Legal

Metode

  • Pre-test
  • Presentasi Materi
  • Diskusi
  • Studi Kasus
  • Post-test

Fasilitas

  • Training Amenities
  • Peralatan Pelatihan (Tas, Hand Out, Flashdisk, Block Note, Pulpen, Watermark)
  • Sertifikat 
  • Souvenir
  • 2x Coffee Break, 1x Lunch
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