Profit Management: A Case Study Of Companies In Indonesia

Authors

  • Adera Feby Mutiautra Management Study Program, Faculty of Social Sciences Pancabudi Development University, Indonesia
  • Maya Macia Sari Management Study Program, Faculty of Social Sciences Pancabudi Development University, IndonesiaMaya Macia Sari2
  • Asminar Br Siagian Management Study Program, Faculty of Social Sciences Pancabudi Development University, Indonesia
  • Maininda Prasasti Management Study Program, Faculty of Social Sciences Pancabudi Development University, Indonesia
  • David Rahmat Zulius Hutabarat Management Study Program, Faculty of Social Sciences Pancabudi Development University, Indonesia

Keywords:

Profit Management, Fraud, Cash Flow Fraud.

Abstract

Profit management is a practice carried out by companies to manipulate their financial statements to look better or as expected, without reflecting actual performance. Fraund is a dishonest act that is carried out deliberately, harms others, and often violates the law or business ethics, including in financial contexts such as financial data management or theft. While cash fraud refers to all forms of manipulation or unauthorized misuse of cash, such as cash theft, falsification of transactions, or manipulation of financial records related to cash transactions. This study aims to analyze profit management practices in companies in Indonesia with a focus on the use of qualitative and descriptive methods. Through this approach, the research identifies profit management, fraud, and cash fraud practices that may occur in the Indonesian business environment. In this study, qualitative data was collected from various sources and case studies of companies involved in profit management practices. The results of this study are expected to provide a better understanding of the phenomenon of profit management in Indonesia and its implications for business management and supervisory policies.

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Published

25-12-2023

How to Cite

Adera Feby Mutiautra, Maya Macia Sari, Asminar Br Siagian, Maininda Prasasti, & David Rahmat Zulius Hutabarat. (2023). Profit Management: A Case Study Of Companies In Indonesia . INTERNATIONAL CONFERENCE OF HUMANITIES AND SOCIAL SCIENCE (ICHSS), 243–248. Retrieved from https://programdoktorpbiuns.org/index.php/proceedings/article/view/289