Apakah PT Rekayasa Industri Merekayasa Laporan Keuangan? Sebuah Analisis Menggunakan Beneish M-Score

Penelitian ini bertujuan untuk mengetahui apakah laporan keuangan PT Rekayasa Industri (Rekind) tahun 2018 terindikasi dimanipulasi atau tidak. Penelitian ini bersifat deskriptif dengan menggunakan data sekunder. Laporan keuangan komparatif Rekind tahun 2018 yang tersedia di website Rekind menjadi objek penelitian ini. Rekind mengalami kesulitan keuangan akibat perselisihan dengan PT Amara Panca Utama terkait proyek Banggai Ammonia Plant (BAP). Model Beneish M-Score digunakan untuk mengukur potensi manipulasi pada laporan keuangan. Dugaan penelitian ini adalah PT Rekayasa Industri terindikasi memanipulasi laporan keuangan tahun 2018 mengingat kesulitan keuangan yang dialami. Hasil analisis menyimpulkan bahwa berdasarkan model Beneish M-Score laporan keuangan Rekind tahun 2018 terindikasi telah dimanipulasi. Kesimpulan ini diambil berdasarkan nilai Beneish M-Score laporan keuangan Rekind tahun 2018 sebesar -1,49, lebih besar daripada nilai patokan, -2,22. Temuan ini sejalan dengan temuan Y. A. Nugroho (2017) bahwa perusahaan melakukan manipulasi laporan keuangan sebagai salah satu cara untuk memperbaiki kondisi perusahaan yang buruk akibat mengalami kesulitan keuangan dan Haq et al (2017) bahwa financial distress berpengaruh negatif terhadap integritas laporan keuangan. Terdapat dua rasio yang mengindikasikan telah dimanipulasi yaitu GMI dan TATA; tiga rasio yang mengindikasikan tidak dimanipulasi yaitu DSRI, AQI, dan SGAI; dan tiga rasio yang berada pada “grey area” yaitu SGI, DEPI, dan LVGI. This study aims to test whether there is an indication of manipulation in the financial statements of PT Rekayasa Industri (Rekind) in 2018 or not. This research is descriptive using secondary data. The object of this research is the 2018 Rekind comparative financial Report available on the Record website. Rekind has experienced financial difficulties due to disputes with PT Amara Panca Utama regarding the Project of the Banggai Ammonia Plant. The method used to measure manipulation potential is the Beneish M-Score model. Rekind allegedly conducted manipulation to "improve" financial statements in 2018 as a way out of financial difficulties that hit. The results of the analysis concluded that the account was indicated to carry out manipulation for the financial statements of 2018. This conclusion was taken based on the value of the Beneish M-score of the 2018 financial statement of -1.49, greater than the benchmark value, -222. This finding is in line with the research before which concludes that the company conducts financial statements manipulation as one way to cover the condition of a bad company due to experiencing financial difficulties and that financial distress influencing the integrity of financial statements negatively. There are two indexes that are indicated to be manipulated, namely GMI and TATA; three indexes indicated that are not manipulated, namely DSRI, AQI, and SGAI; and three indexes that are on gray area, SGI, DEPI, and LVGI.

Truthmaking, grounding and Fitch’s paradox

Jago and Loss have recently used variations on Fitch's paradox to argue that every truth has a truthmaker, and that every fact is grounded. In this paper, I show that Fitch's paradox can also be adapted to prove the exact opposite conclusions: no truth has a truthmaker, and no fact is grounded. All of these arguments are as dialectically effective as each other, and so they are all in bad company.

The Epistemology of Logic

This chapter shows that unrestricted inferentialism/conventionalism leads to a naturalistically satisfying account of our a priori knowledge of logical validity. The chapter first lays the groundwork by discussing the general question of what conditions arguments need to meet in order to lead to knowledge of their conclusions. Following Boghossian, the chapter then argues that inferentialism/conventionalism is particularly well posed to allow rule-circular arguments to lead to a priori knowledge of the validity of our basic rules. Restricted inferentialists were often forced to complicate and sometimes abandon their accounts of logical knowledge in the face of bad company. By contrast, unrestricted inferentialism has no problem at all with bad company. All told, conventionalism gives a naturalistic account of our a priori knowledge of logic.

Unrestricted Logical Inferentialism

This chapter develops and defends an unrestricted inferentialist theory of the meanings of logical constants. Unlike restricted inferentialism, unrestricted inferentialism puts no constraints on which rules can determine meanings. The foundations of inferentialism are also discussed, including various types of holism and the distinction between basic and derivative rules. In order to develop and defend a detailed inferentialist theory of logic, this chapter provides an inferentialist account of the “logical” constants, solves Carnap’s categoricity problem for the meanings of logical constants, and provides inferentialist approaches to both the psychology and metaphysics of logic. Finally, the chapter briefly discusses the challenge to unrestricted inferentialism posed by tonk and related types of bad company. Building on the foundation provided by Part I (chapters 1-2) of the book, this chapter provides a freestanding development and defense of logical inferentialism.

Plato in Bad Company? Plato’s Republic (588b–589b) in the Nag Hammadi Collection: A Re-Examination of Its Background

The Coptic translation of a passage from Plato’s Republic (588b–589b) found in the sixth Codex of the Nag Hammadi collection has received very limited academic attention in comparison with other tractates from the same Codex. This paper argues that placing this passage within Clement of Alexandria’s polemic with Christian Platonists Carpocrates and his son Epiphanes, may provide a fresh and insightful comment on the use of Republic, with its anthropology and ethics among various second-century Christian teachers. This passage allegorizes various passions within the human soul and warns against injustice. According to Clement of Alexandria the subject of justice, or righteousness, was one of the subjects which attracted the attention of Epiphanes. I propose that the origin of the Coptic passage goes back to the second-century effort to assimilate Platonic ideas about the human soul into Christian ethics. Although various apologists accused Carpocrates and Epiphanes of sexual immorality, I focus on the possibility that Christians with Platonic tendencies were exploring the nature and power of human passions and considering how they could be controlled. The place of the excerpt in the Nag Hammadi collection is not coincidental but goes along other mythological and didactic treatises within.

Keeping bad company: building societies – a case study

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