Creative Accounting: Understanding Grey-Area Accounting
Program Pelatihan yang membimbing secara detail dan comprehensive dalam Understanding “Creative Accounting”, Earning Management, Recognizing Premature or Fictitious Revenue, Misreported Asset and Liabilities, Creative with income statements, Operating Cash Flow to detect creative accounting practice, Other Techniques for detecting creative accounting, Warning Signs of Creative Accounting, Technique for prevention of (negative) creative accounting. Dan best practice sharing implementasi di Indonesia dan dunia yang inovatif, kreatif, praktis dan memiliki nilai kebaharuan, efisien dan efektif.
Managing Trainer
Dr. JEFF., SE.,Ak.,MM., CMA., CHRA., CFRM., C.F.A., MPM
B27
Creative Accounting: Understanding Grey-Area Accounting
Ringkasan Training
Bagian ini merangkum manfaat, sasaran peserta, metode ajar, dan evaluasi agar program lebih cepat ditinjau sebelum masuk ke materi detail.
Manfaat Training
- Meningkatkan kompetensi dalam Understanding “Creative Accounting”
- Meningkatkan kompetensi dalam Earning Management
- Meningkatkan kompetensi dalam Recognizing Premature or Fictitious Revenue
- Meningkatkan kompetensi dalam Misreported Asset and Liabilities
- Meningkatkan kompetensi dalam Creative with income statements
- Meningkatkan kompetensi dalam Operating Cash Flow to detect creative accounting practice
- Meningkatkan kompetensi dalam Other Techniques for detecting creative accounting
- Meningkatkan kompetensi dalam Warning Signs of Creative Accounting
- Meningkatkan kompetensi dalam Technique for prevention of (negative) creative accounting.
- Best practice sharing implementasi di Indonesia dan dunia yang inovatif, kreatif, praktis dan memiliki nilai kebaharuan, efisien dan efektif.
Sasaran Kompetensi Kerja
- Sasaran pelatihan ini untuk meningkatkan kompetensi di bidang finance dan accounting sehingga dapat berkembang berkarir/ berkompetisi.
Sasaran Peserta Training
- Staff/ Assoc. Staff/ Junior/ Senior/ Analyst/ Specialist/ Engineer
- Supervisor/ Team Leader/ Team Manager/ Group Leader
- Sr. Supervisor/ Superintendent/ Manager
- General Manager/ Vice President/ Chief
Metode Ajar
- Metode ceramah
- interactive discussion
- latihan/studi kasus
- kuis
- penugasan
- simulasi/ role playing
- gamifikasi
- rencana tindakan untuk mengaplikasikan dalam dunia kerja
Durasi Training
2 (two) days @jam 09.00 sd 16.00
Evaluasi Training
| Evaluasi Level 1 : Reaksi | Ulasan dan rating ke platform digital |
| Evaluasi Level 2 : Belajar | Pre-test dan Post-test |
| Evaluasi Level 3 : Perilaku | Interview 360 Degree Feedback (*) |
| Evaluasi Level 4 : Dampak ke Organisasi | Key Performance Indicator (*) |
(*) Dievaluasi minimum setelah 6 bulan dengan special request.
Materi Training
Susunan materi disajikan per hari agar lebih mudah ditinjau sebelum memilih program.
Hari 1
DAY-1- Course Introduction
- Understanding “Creative Accounting”
- Understanding Financial Number Game
- Key Cases: Example Business Failures
- Corporate Governance and Auditing Environment
- Sarbanes-Oxley Act of 2002
- Lesson Learned from Scandals
- Management Discussion and Analysis
- Red Flag of Financial Crime
- Earning Management
- What is earning management?
- Earning management techniques
- Abusive earning management
- Recognizing Premature or Fictitious Revenue
- What premature or fictitious revenue
- When should revenue be recognize
- Detecting premature or fictitious revenue
- Checklist to detect premature or fictitious revenue
- Misreported Asset and Liabilities
- Overvalued Assets
- Detecting Misappropriation of Assets
- Off-Balance-Sheet Financing
- Fraudulent Disbursement
- Factors Contribute to Goodwill
Hari 2
DAY-2- Creative with income statements
- Creative income statement classification
- Creative with Operating Income
- Mixing of Gain From Recurring & Non Recurring Activities
- Watch For The Mingling Of Operating With Non Operating
- Hiding Losses as “Non Continuing”
- Creativity in Reporting sales dan revenue
- Creativity in Gross Margin
- Creative dengan laporan ke HQ
- Creativity with other aspects of IS
- Creative with Income-Statement Terminology
- Operating Cash Flow to detect creative accounting practice
- Masih ada celah untuk “mengelola” CFFO
- Other Techniques for detecting creative accounting
- Database searching
- Analyzing financial reports
- Warning Signs of Creative Accounting
- Warning Signs Balance Sheet
- Warning signs Misleading Financial
- Warning sign Footnotes, Management Discussion, Auditor Letter
- Technique for prevention of (negative) creative accounting
- Prevention of negative creative accounting
- Check List 1: Signs of Misleading Financial Reporting
- Check List 2 : Techniques
- 11.Best Practice Sharing
- Implementasi di Indonesia dan dunia yang inovatif, kreatif, praktis dan memiliki nilai kebaharuan, efisien dan efektif.
- 12.Rencana Tindakan
- Terapkan apa yang Anda pelajari untuk membuat rencana tindakan pada pekerjaan.
Tim Pembicara
Managing Trainer
Dr. JEFF., SE.,Ak.,MM., CMA., CHRA., CFRM., C.F.A., MPM
Managing Trainer
Pembicara
- Tim ICV Training & Consulting Services
Pelaksanaan Training
Lokasi Training
Tentative Grup Hotel: KAGUM Hotels, ACCORS Hotels, eL Hotel, SAHID Group, SANTIKA Indonesia Hotels & Resort. Hotel lainnya setelah mendapat konfirmasi.
Metode Training
- Offline Training, di Hotel/ ICV Training Center
- Online Training, Zoom Meeting
Pelaksanaan dan Fee
Jadwal, fee, fasilitas, dan informasi registrasi ditampilkan dalam satu tempat agar tim lebih mudah meninjau kebutuhan pelaksanaan.
Tanggal Pelaksanaan Training
| 2 Maret 2026 - 3 Maret 2026 | 9 April 2026 - 10 April 2026 |
| 4 Mei 2026 - 5 Mei 2026 | 2 Juni 2026 - 3 Juni 2026 |
| 9 Juli 2026 - 10 Juli 2026 | 3 Agustus 2026 - 4 Agustus 2026 |
| 7 September 2026 - 8 September 2026 | 8 Oktober 2026 - 9 Oktober 2026 |
| 9 November 2026 - 10 November 2026 | 3 Desember 2026 - 4 Desember 2026 |
Fee Public Training di Jakarta
- Tatap muka Training Rp 5.500.000 per peserta (Harga training publik tatap muka di hotel area Jakarta untuk durasi 2 hari.)
- Online Training Rp 5.500.000 per peserta (Harga training publik online melalui Zoom untuk durasi 2 hari.)
Fee Private Training di Jakarta
- Tatap muka Training Rp 7.500.000 per peserta (Harga training private tatap muka di ICV Training Center untuk durasi 2 hari.)
Fee Public Training di Bandung, Yogyakarta, Bali, Pekanbaru
- Tatap muka Training Rp 7.500.000 per peserta (Harga training publik tatap muka untuk kota pilihan di luar Jakarta dengan venue hotel.)
Fee Inhouse Training (IHT) di Jakarta dan Luar Kota
- Tatap muka Training Rp 25.000.000 per batch (Harga training inhouse mencakup trainer, materi, dan sertifikat untuk 2 hari. Program luar kota menambah biaya akomodasi dan transportasi.)
Include
- Seminat Kit
- Certificate
- Lunch
- Snack
- Souvenir/ Voucher
Lengkapi registrasi, lalu lanjutkan ke WhatsApp.
Form ini membantu tim ICV menerima data registrasi awal dengan format yang lebih rapi sebelum proses follow up dilanjutkan melalui WhatsApp.