Tinjauan atas Problematika “Big-Bath Revenue Accounting” PT Garuda Indonesia dengan Pendekatan Delphi

Harfian, Khaisa (2022) Tinjauan atas Problematika “Big-Bath Revenue Accounting” PT Garuda Indonesia dengan Pendekatan Delphi. KTTA thesis, Politeknik Keuangan Negara STAN.

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Abstract

ABSTRAK Perjanjian sewa yang dilakukan oleh PT. Garuda Indonesia dengan PT. Mahata Aeroteknologi menimbulkan beberapa kejanggalan karena dianggap tidak sesuai dengan PSAK yang berlaku. Penelitian ini menunjukan bahwa pemahaman terhadap PSAK masih belum satu arah sehingga muncul berbagai macam pendapat dari beberapa pihak. Berbagai persepsi dari ahli pun muncul merespon kejanggalan ini. Melalui penelitian ini, penulis dan pembaca diharapkan dapat mengetahui secara detail akar permasalahan dan berbagai masalah yang terjadi. Penelitian ini merupakan penelitian kualitatif dengan menggunakan delphi method yang datanya dikumpulkan dengan dokumentasi literatur, kuesioner, dan wawancara. Responden dan partisipan berjumlah sekitar 40 orang yang berasal dari Dosen Politenik Keuangan Negara STAN dan Pegawai Pusat Pembinaan Profesi Keuangan. Baik Garuda Indonesia maupun KAP terkait akhirnya dikenai sanksi oleh Kementerian Keuangan, Otoritas Jasa Keuangan, dan Bursa Efek Indonesia akibat ketidaksesuaian Laporan Keuangan Garuda pada tahun buku 2018 dengan PSAK yang berlaku dan terbitnya opini WTP dari KAP Tanubrata Sutanto Fahmi Bambang dan rekan. / The lease agreement entered into by PT. Garuda Indonesia with PT. Mahata Aerotechnology raises several irregularities because it is considered not in accordance with the applicable PSAK. This study shows that the understanding of PSAK is still not one-way so that various opinions arise from several parties. Various perceptions from experts also emerged responding to this discrepancy. Through this research, writers and readers are expected to be able to know in detail the root of the problem and the various problems that occur. This research is a qualitative research using the Delphi method whose data were collected by means of literature documentation, questionnaires, and interviews. Respondents and participants amounted to about 40 people who came from Lecturers of the State Finance Polytechnic of STAN and employees of the Center for Financial Professional Development. Both Garuda Indonesia and the related KAP were eventually sanctioned by the Ministry of Finance, the Financial Services Authority, and the Indonesia Stock Exchange due to the discrepancy between Garuda's Financial Statements for the 2018 financial year with the applicable PSAK and the issuance of WTP opinion from KAP Tanubrata Sutanto Fahmi Bambang and colleagues.

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