Tuesday, February 21 2023, the FEB UMM Accounting Study Program collaborated with the Accounting Research Institute (ARI) Universiti Teknlogi MARA, Malaysia and the University of Bhayangkara Raya to hold the second series of International Guest Lectures (online) by presenting 3 speakers, namely Dr. Cris Kuntadi, CA, CPA, QIA, FCMA, CGMA, CIPSAS, ACPA who is a lecturer at Bhayangkara Raya University, Jakarta, as well as a senior trainer in the ministry of transportation. Speakers from ARI presented Prof. Dr. Nafsiah Mohamed, and the resource person from the FEB UMM Accounting Study Program itself was Aviani Widyastuti, SE., MSA., Ak., CA.
Carrying the theme Financial Criminology in the Public Sector, this second series of International Guest Lectures was attended by around 200 students from the Village Accounting CoE, Public Sector Accounting students and students from the superior class of the UMM FEB Accounting Study Program. Dr. Cris explained his knowledge and experience regarding the formulation of financial reports in various government institutions in Indonesia and abroad. The former Inspector General (Irjen) of the Ministry of Transportation conveyed important aspects in preventing and controlling fraudulent financial reporting in government institutions. "Good performance must be accompanied by good reporting," said Cris.
Meanwhile, the second resource person, namely Prof. Dr. Nafsiah Mohamed from UiTM, explained that now that the government has spent a budget on technology, we need to know who is monitoring the use of the budget and know whether the public is getting the benefits they should get. He also emphasized that both directly and indirectly, research in the public sector needs to address financial and non-financial aspects, and answer "why" and "how"; why a case occurs and how research results can provide input for regulations. Prof. Nafsiah also underlined that the future trend is that we will not only focus on facts and figures, we need to discuss whether the public sector is serving the community well (citizen oriented).
The event was moderated by one of the young lecturers from the FEB UMM Accounting study program, Mudrifah, SE., MM. This also discusses cases that often occur in Indonesia. This was conveyed by the third resource person, namely Aviani Widyastuti, SE., MSA., Ak., CA. He revealed that the unethical practices carried out by this company included displaying incorrect income data and modifying the financial balance sheet in order to obtain a positive financial performance assessment. One famous case was in 2006 regarding the previous year's financial report, where in the financial report the company made a profit of IDR 6.9 billion even though the company should have lost IDR 63 billion. Kimia Farma, which is now a subsidiary of PT Bio Farma (Persero), listed its initial shares to the public (IPO) on July 4 2001, or 20 years ago. However, in the audited financial report for December 31 2001, the management of this state-owned pharmaceutical issuer reported a net profit of IDR 132 billion. The speakers hope that Accounting students who in fact will later become accountants who must have high integrity and honesty must cultivate themselves from now on.
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