What is Cash Larceny Scheme in Asset Missapropiations?
Halo sobat Akuntansi. Asset Missapropiations/ Penyalahgunaan Aset, merupakan kecurangan yang melibatkan pencurian atau penyalahgunaan aset perusahaan. Skema Penyalahgunaan Aset yang umumnya terjadi adalah seperti seperti Skimming, Cash Larceny, Check Tampering, Billing, Payroll, dan Expense Reimbursement. Nah, pada kesempatan kali ini, kelompok penyalahgunaan aset yang akan dibahas yaitu “Skimming Scheme“, berikut penjelasannya: You do not have permission to see this […]
Fixed-Fee Service Contract, How to Record This Services?
What is a fixed-fee service contract? How we are suppose to record this services? should we record under PSAK 115 or PSAK 117? Fixed-fee service contract which we will hereinafter refer to as “FFSC”. One of the most well known FFSC in Indonesia is generally known as RoadSide Assistance services, where an Insurance Company provides […]