Nama : Natasya Abelia .A.
Npm : 1812120156
Kelas : 2AK- P2
Garuda Indonesia pada hari ini dikenakan sanksi oleh lembaga keuangan pemerintah dan non pemerintah. Pasalnya, dalam laporan keuangan Garuda ditemukan kejanggalan.
Kasus Garuda Indonesia ini tidak hanya memukul si burung baja. Auditor laporan keuangan, yakni Akuntan Publik (AP) Kasner Sirumapea Kantor Akuntan Publik (KAP) Tanubrata Sutanto Fahmi Bambang & Rekan (Member of BDO Internasional), juga dikenakan sanksi oleh Kementerian Keuangan.
2 April 2019 
Di Sinilah Awal Mula Kisruh Laporan Keuangan Garuda Indonesia Dimulai; 
Semua berawal dari hasil laporan keuangan Garuda Indonesia untuk tahun buku 2018. Dalam laporan keuangan tersebut, Garuda Indonesia Group membukukan laba bersih sebesar USD809,85 ribu atau setara Rp11,33 miliar (asumsi kurs Rp14.000 per dolar AS). Angka ini melonjak tajam dibanding 2017 yang menderita rugi USD216,5 juta.
Namun laporan keuangan tersebut menimbulkan polemik, lantaran dua komisaris Garuda Indonesia yakni Chairal Tanjung dan Dony Oskaria (saat ini sudah tidak menjabat), menganggap laporan keuangan 2018 Garuda Indonesia tidak sesuai dengan Pernyataan Standar Akuntansi Keuangan (PSAK).
Pasalnya, Garuda Indonesia memasukan keuntungan dari PT Mahata Aero Teknologi yang memiliki utang kepada maskapai berpelat merah tersebut. PT Mahata Aero Teknologi sendiri memiliki utang terkait pemasangan wifi yang belum dibayarkan.
Bursa Efek Indonesia (BEI) memanggil jajaran direksi Garuda Indonesia terkait kisruh laporan keuangan tersebut. Pertemuan juga dilakukan bersama auditor yang memeriksa keuangan GIAA, yakni KAP Tanubrata Sutanto Fahmi Bambang & Rekan (Member of BDO Internasional).
Di saat yang sama, Menteri Keuangan Sri Mulyani Indrawati mengaku belum bisa menetapkan sanksi kepada Kantor Akuntan Publik (KAP) Tanubrata Sutanto Fahmi Bambang & Rekan (Member of BDO Internasional). KAP merupakan auditor untuk laporan keuangan tahun 2018 PT Garuda Indonesia (Persero) Tbk yang menuai polemik.
Kendati sudah melakukan pertemuan dengan auditor perusahaan berkode saham GIAA itu, namun Kemenkeu masih melakukan analisis terkait laporan dari pihak auditor.
My opinion :
The cases that occur at Garuda will clearly have an impact on the reputation of the state-owned airline. Public trust is also considered to have dropped.
Garuda is a state-owned or publicly-listed BUMN, clearly the performance will be seen by investors and users. If there are negative cases like this it will definitely have an impact on the reputation and trust of the community. Garuda flights can also be abandoned by the public. With an increasingly bad reputation, people are hesitant to use Garuda Indonesia.
The customer side might ask questions and doubt about Garuda's services. How does it work according to the correct code of conduct. Are the services available according to customer expectations? This clearly changes the perception and trust of the customer.
Do not stop there, Garuda is also threatened left behind by shareholders. Because, with the cases that befell Garuda, investors are doubting the performance of the Garuda company. 
On the investor side, investors may be leaving Garuda shares. Because they started not sure that the company's performance was good if it continued like this. 
Seeing various problems in the body of Garuda Indonesia is inseparable from the strict rules of the aviation business and the lack of pressure to achieve targets from the government. 
In this case, anyone who sits on the 'hot seat' of the state-owned company is convinced that the state will not let the company go bankrupt.
Whoever the directors are, Garuda will not go bankrupt. They will always be flagged by the government because Garuda is a 'flagship' company.
Back-up from the government also keeps external parties trusting and placing investment in Garuda. These habits according to Danang must be changed immediately. Because, if allowed to drag on could harm the government.
If Garuda is not worried, the government will bear it. Instead of being in the nombok for another 5-10 years. It's better to work hard from now.
If it should still suffer losses, it should be reported, especially to the national aviation regulator in this case the Minister of Transportation.
With the financial statements as they are, according to Gatot, the regulator will be able to find out the facts on the national aviation field so that it can formulate improvements in the future.