How to Detect Creative Accounting & Fraud in Financial Report
Program Pelatihan yang membimbing secara detail dan comprehensive dalam Accounting Gimmicks, Recording Revenue too Soon, Recording Bogus Revenue, Shifting Current Revenue to a Later Period, Shifting Future Expense to Current Period, Creative with Income Statement, Operating Cash Flow to Detect Fraud Practice, Other Techniques for Detecting Fraud. 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
D25
How to Detect Creative Accounting & Fraud in Financial Report
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 Accounting Gimmicks
- Meningkatkan kompetensi dalam Recording Revenue too Soon
- Meningkatkan kompetensi dalam Recording Bogus Revenue
- Meningkatkan kompetensi dalam Shifting Current Revenue to a Later Period
- Meningkatkan kompetensi dalam Shifting Future Expense to Current Period
- Meningkatkan kompetensi dalam Creative with Income Statement
- Meningkatkan kompetensi dalam Operating Cash Flow to Detect Fraud Practice
- Meningkatkan kompetensi dalam Other Techniques for Detecting Fraud
- 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 treasury, business risk, compliance, auditing, finance dan accounting serta non-business risk 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 (*) |
(*) Khusus IHT, dievaluasi minimal 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
- Accounting Gimmicks
- Income smoothing
- Fraudulent Financial Reporting
- Creative Accounting, Gimmicks, Tricks
- Recording Revenue too Soon
- Recoding revenue when future service remain to be provided
- Recording revenue before shipment or before the customer’s unconditional acceptance
- Recording revenue even though the customer is not obligated to pay
- Selling to affiliate party
- Giving the customer some
- Grossing up Revenue
- Recording Bogus Revenue
- Recording sales that lack economic substance
- Recording cash received in lending transaction as revenue
- Recording investment income as revenue
- Recording as revenue supplier rebates tied to future required purchased
- Releasing revenue that was improperly held back before merger
- Shifting Current Revenue to a Later Period
- Dilakukan dengan “mengurangi” revenue dan menyimpan
- Creating Reserves To Shift Sales Revenue To A Later Period Setting Up a Reserve
Hari 2
DAY-2- Shifting Future Expense to Current Period
- Technique 1. Inflating amount included in special charge
- Technique 2. Accelerating Discretionary Expenses Into Current Period
- Creative with Income Statement
- Creative with Operating Income
- Mixing of Gain From Recurring & Non Recurring Activities
- Creativity in Reporting sales dan revenue
- Creativity in Gross Margin
- Creativity with other aspects of IS
- Operating Cash Flow to Detect Fraud Practice
- Analysis of Oxford Health Plans
- Analysis of Grant
- Analysis of Prime Motor Gas
- Other Techniques for Detecting Fraud
- Quantitative Screening
- Vertical & Horizontal Analysis
- Best Practice Sharing
- Implementasi di Indonesia dan dunia yang inovatif, kreatif, praktis dan memiliki nilai kebaharuan, efisien dan efektif.
- 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
| 30 Maret 2026 - 31 Maret 2026 | 20 April 2026 - 21 April 2026 |
| 21 Mei 2026 - 22 Mei 2026 | 29 Juni 2026 - 30 Juni 2026 |
| 20 Juli 2026 - 21 Juli 2026 | 31 Agustus 2026 - 1 September 2026 |
| 17 September 2026 - 18 September 2026 | 19 Oktober 2026 - 20 Oktober 2026 |
| 19 November 2026 - 20 November 2026 | 30 Desember 2026 - 31 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.