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CREATIVE ACCOUNTING Definisi: Creative accounting is a process where by accountants use knowledge of accounting rules to manipulate figures reported in the accounts of a business. In other words, it is the transformation of accounting figures from what they actually are to what preparer’s desires by taking advantage of existing rule and/or ignoring some or all rules. Creative accounting is a practice whereby a company takes advantage of loopholes to show that they are more profitable or financially stable than they actually are. In many cases of creative accounting, the company is not yet breaking the law, but is most likely engaging in unethical behavior. The reasons of creative accounting: The reasons for creative accounting could be several. To defend the owners of companies the creativity by it self can sometimes come from the very person who maintains the accounts and this is time to question whether that creativity is deliberate or caused by lack of financial knowledge

MODUL PERKULIAHAN HUKUM BISNIS DAN LINGKUNGAN   Aspek Hukum Bentuk Badan Usaha Modul Standar untuk digunakan dalam Perkuliahan di Universitas Mercu Buana Fakultas Program Studi Tatap Muka Kode MK Disusun Oleh Ekonomi dan Bisnis Akuntansi 0 1 F041700009 Hefti Juliza (43217010143) Abstract : Kompetensi Pendahuluan Mahasiswa mampu menjelaskan Aspek Hukum Bentuk Badan Usaha Pembahasan Setiap perusahaan dalam melakukan kegiatan usahanya sesuai dengan pengertian perusahan, maka u