Nama: Tika Anggraini
Npm: 1912128031P
Kronologi Kasus Laporan Keuangan Garuda Indonesia hingga Kena Sanksi
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.
In my opinion,  
This inflight connectivity collaboration is part of Garuda Indonesia's efforts to continuously improve services to service users in the form of free wifi. Garuda Indonesia also did not spend any money in this collaboration. With the agreement document, In a document "The Mahata Agreement was signed October 31, 2018, but until the 2018 financial year ended, even until this letter was made, no payment has been made by the Mahata even though a unit of equipment has been installed at Citilink,". And at issue by the financial services authority and the Ministry of finance is the recognition of revenue for a cooperation agreement with PT Mahata Aero Teknologi that is indicated to be incompatible with accounting standards. However, Garuda Indonesia claims that the contract has only been running for eight months and all records have complied with applicable PSAK provisions and no rules have been violated This is the same as the opinion of the two commissioners who rejected the financial statements provided at the end of 2018.
But after the results of an audit conducted by the financial services authority stated that On Friday (6/28/2019), the Financial Services Authority stated that Garuda's financial statements were wrong. OJK coordinates with the Ministry of Finance, IDX, and other related parties in this matter.
Firstly, the public accountant concerned has not appropriately assessed the substance of the transaction for the accounting treatment of the recognition of  receivables and other income. Because, this public accountant has recognized the receivables income even though the nominal has not been received by the company.