How Islamic Perspective Prevent Creative Accounting Practice? 
Abstract 
Purpose – This study aims to determine how Islam views creative accounting practices that have been happening in Indonesia, especially in PT Kereta Api Indonesia, (Persero).
Method – The method used in this research is qualitative method with case study type. The case discussed in this study is creative accounting conducted by PT Kereta Api Indonesia, (Persero).
Result – The results of this study are creative accounting practices in PT Kereta Api Indonesia, (Persero). that are not in accordance with Islamic principles.  
Implication – This research emphasizes the importance of employees in a company to animate Islamic values, such as integrity, caliph on earth, sincerity, shalehan, truth, accountability before Allah, in addition to accounting skills so as not to be easily tempted to practice creative accounting.
Originality – The similar research related to the topic of creative accounting has been researched, but the research about creative accounting has been widely reviewed from the Islam perspective which has never been done. The contribution of this research is how creative accounting practices are viewed from the Islamic aspect.
Keywords: creative accounting, Islam value, misstatement

Introduction
Accounting is known as the language of business (business language). The output from accounting is in the form of financial reports which are used as a tool for stakeholders for decision making. Accounting helps communicate economic events in the form of numbers to owners, investors and creditors to predict, plan, compare and evaluate the company's profit capabilities and financial position so that the accounting information contained in financial reports must be clear, simple and easy to understand by stakeholders. The analysis and presentation must be trustworthy and truly contain information that is in accordance with what stakeholders want, such as reliable, relevant, understandable and comparable. However, unfortunately there have been many accounting frauds in the past which have caused the accounting information to be misinterpreted. ” when used by stakeholders. The existence of certain loopholes in Accounting Standards facilitates companies in carrying out financial reporting irregularities.
Flexibility in the use of accounting standards often gives rise to creative accounting practices, besides that objectivity can fade due to conflicts of interest, emotional ties, or other interest biases. There are three reasons why individuals commit fraud, known as the fraud triangle, namely opportunity, pressure and rationalization (Cressey, 1973). The company is considered to have more opportunities than shareholders to use the information asymmetry contained within the company, besides that the company is also considered to have the opportunity to use the flexibility of accounting standards when preparing financial reports. Added to this is pressure from shareholders and creditors to fulfill the bonus and debt agreements that have been signed between shareholders and creditors and the company. Lastly, rationalization. Weak ethical standards, setting aggressive or unrealistic targets can make company management practice creative accounting.
Creative accounting refers to the efforts made by a company to present financial reports so that they appear better than they actually are in the eyes of stakeholders. Creative accounting, although not illegal, is contrary to the purpose of implementing accounting standards. In other words, creative accounting is not an act of violating laws and regulations, but creative accounting is an act of fraud and unethical. Creative accounting is the act of exploiting gaps in accounting standards. By exploiting this gap, management tries to present a better picture of the company's performance achievements.
Accounting recognizes the terms earnings management, fraud and creative accounting. These three terms have something in common, namely that they both involve certain efforts made by managers in order to make financial reports look better in the eyes of stakeholders. Even though they have almost the same meaning, in essence these three practices have different goals and techniques. Earnings management is a practice carried out by management to make financial reports look better in the eyes of stakeholders. Earnings management aims to meet market expectations regarding company performance. Various earnings management techniques that can be used include changing accounting methods, accounting estimates, or shifting the timing of income recognition (Setiawati & Na’im, 2000). Earnings management is a legal action as long as the practices carried out do not violate accounting standards.
Fraud is an act of fraud carried out by management intentionally to mislead users of financial reports with the aim of taking personal advantage (opportunistic managers). Acts of fraud include misuse of assets and fraudulent financial statements (Mardianto; Tiono Carissa, 2019). Techniques used include recording fictitious income, hiding debts. Fraud is an act that violates the law, because it is an illegal act. Meanwhile, creative accounting is the practice of beautifying financial reports by utilizing the flexibility contained in accounting standards (Blake et al., 2005). Techniques used include: income smoothing, debt restructuring. Neither can creative accounting be explicitly said to be illegal, as long as the actions taken do not violate the financial accounting standards (SAK) implemented in the company, but creative accounting can mislead the understanding of users of financial reports.
One of the state-owned pharmaceutical companies in Indonesia was involved in a creative accounting case. This case shows that net profit engineering was carried out through overstating sales and merchandise inventory in several pharmaceutical units belonging to the state-owned pharmaceutical company. The pharmaceutical company is suspected of having engineered a profit of Rp. 100 M becomes Rp. 132 M. The misstatements that occurred arose due to inflated inventory values and double recording of sales.
Another case example is a case that was also experienced by a state-owned company in the transportation sector. In 2005, the company reported a profit of Rp. 6.9 M, even though in reality it suffered a loss of Rp. 63 M. After research, it turned out that the inflated profits came from tax bills from third parties that had not been collected for three years, which were reported as receivables from customers. In fact, according to SAK, tax bills from third parties that have not been collected for a long time cannot be recorded as assets.
The purpose of preparing financial reports is not only as a tool for management accountability to shareholders but also as a decision making tool. When management has carried out financial engineering, so that the financial reports cannot show the company's actual performance, then the preparation of financial reports cannot fulfill the main purpose of making financial reports.
When viewed from an Islamic perspective, creative accounting is an important issue that is currently in the spotlight. The practice of creative accounting carried out by management raises questions about how the actual law for implementing creative accounting is viewed from an Islamic perspective, because if viewed from a procedural perspective, this does not violate the rules, but if viewed from a behavioral perspective, the creative accounting action is considered to be tyrannical to the parties. others, especially the owner as the main stakeholder. The perspective or way of looking at work in Islam also teaches that people should carry out their work honestly and trustfully (not taking things that are not their rights, not cheating, being objective in their assessments) and not violating sharia principles.
Allah Subhanahu wa Ta`ala commands His servants to maintain the trust they have been given. The verse regarding the recommendation to maintain trust is found in surah al-Mukminun verse 8 and surah al-Ma'arij verse 32 which reads:

 وَالَّذِيْنَ هُمْ لِاَمٰنٰتِهِمْ وَعَهْدِهِمْ رَاعُوْنَۖ
And those who keep the mandates (which they bear) and their promises (Al-Mukminun: 8).
وَالَّذِيۡنَ هُمۡ لِاَمٰنٰتِهِمۡ وَعَهۡدِهِمۡ رٰعُوۡنَ

And those who keep their mandate and promises (Al-Ma`arij: 32).
Based on this verse, humans are commanded to maintain trust which can be in the form of property, descendants, information, messages, objects, duties and responsibilities that have been given. In this case, if the manager is given a mandate by the owner in the form of duties and responsibilities to manage the company's assets according to the owner's wishes, then the manager's obligation is to carry out the mandate according to the owner's wishes.
Many previous studies have been carried out on the topic of creative accounting, but creative accounting research in terms of Islamic values has never been carried out. Research related to creative accounting with the title Creative Accounting Practices in Cooperatives in East Java conducted by (Agustia & Palupi, 2018) stated that during 2012-2014 Cooperatives in East Java had implemented creative accounting practices to increase or decrease profits. Cooperative management increases their SHU when their factual profit is lower, and lowers their SHU when their factual profit is higher. The aim of this practice is to reduce SHU fluctuations, so that the cooperative looks stable and does not pose a high risk to the business.
Hołda & Staszel, (2016) also conducted research on Creative Accounting in several European and American countries. The results of this research conclude that creative accounting can be considered a positive accounting phenomenon in Eastern Europe and Central Europe, while in South America creative accounting can be considered something that is neutral in nature. In Germany and England creative accounting can be considered an action that leads to financial statement fraud. According to experts, creative accounting is not an easy problem, because creative accounting concerns the issue of information provided by accounting and presented in financial reports which is the basis for many economic decisions.
Strakova & Zvarikova, (2021) researched creative accounting with research results that creative accounting was seen as something legal, as long as it did not violate state law, while Sari et al., (2018) stated that students from religious-based campuses considered creative accounting as an ethical practice compared to students from a public campus. Tsuyoshi & Yamamoto, (2023) state that creative accounting has become a big problem in corporate governance and has caused serious economic problems in a country. Rahman, Muhammad Shajib Hasan et al., (2023) stated that creative accounting influences organizational performance in Bangladesh. Rahman, Muhammad Shajib Hasan et al., (2023) stated that in order to avoid creative accounting, organizations must strengthen political connections, corporate governance, corporate ethical values, and the company's future orientation. Bala, (2013) states that creative accounting in a company can be reduced by increasing the role of corporate governance and improving the quality of accounting information.
This research tries to examine how creative accounting actually is when viewed from an Islamic perspective. Meanwhile, the reason why this research is connected to Islamic values is because there are many creative accounting practices that occur in Indonesia, which incidentally is the country with the largest Muslim population in the world. The aim of this research is to find out how Islam actually views creative accounting practices and what the role of Islamic accountants is in preventing creative accounting practices. This research is expected to provide theoretical and practical contributions regarding how Islamic concepts view creative accounting practices and the role of Islamic accountants in efforts to prevent creative accounting practices.
Literature review
Agency Theory
In agency theory, managers are stated as "agents" and shareholders are stated as "principals". Shareholders who are "principals" give business decision-making authority to managers who are representatives or agents of the shareholders. Problems arise as a result of a company ownership system like this, namely that agents cannot always make decisions aimed at fulfilling the principal's best interests, or agents have the opportunity to act to fulfill the agent's own interests.
The assumption of agency theory is that the goals of agents and principals are always different, which can give rise to conflict because company managers tend to pursue personal interests. This can result in managers having a tendency to focus on management efforts that can produce high profits in the short term rather than management efforts. to maximize shareholder welfare in the long term.
Creative accounting is based on agency theory which states that each individual tends to maximize his utility. The basic concept of agency theory is the relationship or contract between the agent and the principal. The principal employs agents to carry out tasks in order to fulfill the principal's interests, but agents often do not comply with the mandate of shareholders (Wiyarsi, 2012).
Accounting in Islam
The increasing complexity of business and economic transactions means that people often neglect the religious values they adhere to. In fact, if it is related to Islamic accounting, all business transactions and recording of economic events must be based on the pleasure of Allah Subhanahu wa Ta'ala for the benefit of humanity in this world and the hereafter. In order to achieve the benefit of humanity in this world and the hereafter, all business transactions and recording of economic events must be based on religious values, in accordance with the rules of Allah Subhanhu wa Ta'ala as the owner of the universe, not just maximizing individual personal profits as per the teachings capitalist.
All business transactions and economic events cannot be separated from accounting. Accounting that records all business processes and economic events. In Islam, Allah has his own accountants, namely the angels Rakib and Atid who are tasked with recording all human deeds to be accounted for in the afterlife (Putri, 2019). The argument for the importance of holding responsibility for all business transactions and economic events is contained in the Qur'an (282):
يٰٓاَيُّهَا الَّذِيْنَ اٰمَنُوْٓا اِذَا تَدَايَنْتُمْ بِدَيْنٍ اِلٰٓى اَجَلٍ مُّسَمًّى فَاكْتُبُوْهُۗ وَلْيَكْتُبْ بَّيْنَكُمْ كَاتِبٌۢ بِالْعَدْلِۖ وَلَا يَأْبَ كَاتِبٌ اَنْ يَّكْتُبَ كَمَا عَلَّمَهُ اللّٰهُ فَلْيَكْتُبْۚ وَلْيُمْلِلِ الَّذِيْ عَلَيْهِ الْحَقُّ وَلْيَتَّقِ اللّٰهَ رَبَّهٗ وَلَا يَبْخَسْ مِنْهُ شَيْـًٔاۗ فَاِنْ كَانَ الَّذِيْ عَلَيْهِ الْحَقُّ سَفِيْهًا اَوْ ضَعِيْفًا اَوْ لَا يَسْتَطِيْعُ اَنْ يُّمِلَّ هُوَ فَلْيُمْلِلْ وَلِيُّهٗ بِالْعَدْلِۗ وَاسْتَشْهِدُوْا شَهِيْدَيْنِ مِنْ رِّجَالِكُمْۚ فَاِنْ لَّمْ يَكُوْنَا رَجُلَيْنِ فَرَجُلٌ وَّامْرَاَتٰنِ مِمَّنْ تَرْضَوْنَ مِنَ الشُّهَدَۤاءِ اَنْ تَضِلَّ اِحْدٰىهُمَا فَتُذَكِّرَ اِحْدٰىهُمَا الْاُخْرٰىۗ وَلَا يَأْبَ الشُّهَدَۤاءُ اِذَا مَا دُعُوْا ۗ وَلَا تَسْـَٔمُوْٓا اَنْ تَكْتُبُوْهُ صَغِيْرًا اَوْ كَبِيْرًا اِلٰٓى اَجَلِهٖۗ ذٰلِكُمْ اَقْسَطُ عِنْدَ اللّٰهِ وَاَقْوَمُ لِلشَّهَادَةِ وَاَدْنٰىٓ اَلَّا تَرْتَابُوْٓا اِلَّآ اَنْ تَكُوْنَ تِجَارَةً حَاضِرَةً تُدِيْرُوْنَهَا بَيْنَكُمْ فَلَيْسَ عَلَيْكُمْ جُنَاحٌ اَلَّا تَكْتُبُوْهَاۗ وَاَشْهِدُوْٓا اِذَا تَبَايَعْتُمْ ۖ وَلَا يُضَاۤرَّ كَاتِبٌ وَّلَا شَهِيْدٌ ەۗ وَاِنْ تَفْعَلُوْا فَاِنَّهٗ فُسُوْقٌۢ بِكُمْ ۗ وَاتَّقُوا اللّٰهَ ۗ وَيُعَلِّمُكُمُ اللّٰهُ ۗ وَاللّٰهُ بِكُلِّ شَيْءٍ عَلِيْمٌ

O you who believe! If you have debts and receivables for a specified period of time, you should write them down. And let a writer among you write it correctly. Let the writer not refuse to write it as Allah has taught him, so let him write it. And let the person who owes it dictate, and let him fear Allah, his Lord, and let him not deduct anything from it. If the debtor is a person who lacks intelligence or is weak (in his condition), or is unable to dictate himself, then let his guardian dictate it correctly. And testify with two male witnesses among you. If there are not two male (witnesses), then (may be) a man and two women among the people you like from the (existing) witnesses, so that if one forgets, the other will remind him. And don't let the witnesses refuse when called. And don't get bored of writing it down, for the deadline, whether (the debt) is small or large. That is more just in the sight of Allah, more able to strengthen testimony, and closer to you being beyond doubt, except if it is a cash trade that you carry out between yourselves, then there is no sin for you if you do not write it down. And take witnesses when you buy and sell, and do not make writing difficult and neither are witnesses. If you do (that), then indeed, it is an act of wickedness on your part. And fear Allah, Allah teaches you, and Allah is All-Knowing of everything.
In Islam, accounting is a tool for carrying out the orders of Allah Subhanahu wa Ta'ala in the form of recording financial transactions between both parties, especially transactions involving debts and receivables, regarding the rights and obligations of each party regarding the debts and receivables. There are several contents regarding accounting principles in Islam based on the verse above, including:
1. Financial records must be precise, complete and accountable and carried out by a competent accountant
2. Written contractual agreements must be made as strong evidence, especially regarding debt contracts
3. The written contract agreement must have at least 2 honest witnesses to be able to provide a check and balance mechanism, guarantee accountability and so that both parties truly respect the financial obligations that have been agreed upon.
4. It is very important to emphasize the concept of materialism regarding the amount and time of transactions, the rights and obligations of both parties to the transaction
5. Fear of Allah Subhanahu wa Ta`ala for both parties to the transaction must be instilled so that both parties can avoid undesirable things during the contract agreement.
Based on the verse above, accounting in Islam guarantees fairness of transactions between the two parties carrying out financial transactions and accountability to stakeholders, especially Allah Subhanahu wa Ta`ala as the main stakeholder of accountants.
In connection with this paragraph, accounting must fulfill three main principles, namely the principles of accountability, justice and truth (Sahrullah et al., 2022). The principle of responsibility means that accounting is actually not only a decision-making tool for stakeholders, but management and all parties involved in the business process must be responsible for their trust and actions towards other parties, in this case the owner as the main stakeholder. The next principle is the principle of justice. The principle of justice means that the recording carried out must be correct. If accounting records are carried out incorrectly, fraudulently and manipulatively, this will have a very detrimental impact on many parties. In this case, the honesty of an accountant is very necessary in upholding the principles of justice in accordance with the Qur'an, Surah Al Baqarah: 282.
The third principle is the principle of truth. The principle of truth is related to honest recording and in accordance with the reality of transactions that have occurred. In business activities, accounting is always faced with the problem of recognizing and measuring an account. This recording process will be carried out well if the accountant applies the principles of truth according to the Qur'an, Surah Al Baqarah 282. An accountant must be able to integrate these three principles to avoid carrying out creative accounting practices.
Creative Accounting
Creative accounting is an accounting practice that is outside the rules that provides benefits to certain parties. Creative accounting can be described as a financial reporting practice that influences income to appear normal. This practice clearly does not provide real economic benefits to the parties concerned, in this case shareholders. In summary, creative accounting is an action taken by management to manipulate the numbers contained in financial reports with the aim of making the company's performance look good in the eyes of stakeholders (Blake et al., 2005).
Creative accounting is a practice that has the potential to be carried out as a result of individual creativity more in their own interests and indirectly causes problems in the ethical dimension of creative accounting. From an information perspective, agency theory provides a clear picture of the creative accounting scenario. Where managers abuse their position in manipulating financial reporting for their own interests which presents “pretty” information to shareholders. Lack of "individual skills" or reluctance to carry out detailed analysis means that individual shareholders do not have a clear and correct view of the effects of accounting manipulation which is the result of creative accounting.
In some literature, creative accounting can be interpreted as a white collar crime. White collar crime is a crime committed by professionals in subtle and unclear ways whose driving factor is no longer poverty, but is motivated by greed. White collar crimes are committed by recipients of delegations of authority and trust (Istifadah & Senjani, 2020).
Several motivations have been identified in stimulating creative accounting behavior in organizations. First, is to report a decrease in business income to reduce taxes paid. Second, to allow the company's performance to appear better in the future, the company will maximize its reported losses to make a bad loss for that year. This is called 'big bath' accounting for the purpose of smoothing income. Third, to provide a positive view on public expectations, security assessments and risk reduction for analysts in anticipating capital market transactions and maintaining company performance within analyst expectations.
Research method
The research method used in this research is a qualitative research method. Qualitative research method is a research method carried out based on post positivism philosophy, the object studied is natural and the researcher is the key research instrument (Sugiyono, 2014). The approach used in this research is a case study approach. Qualitative research with a case study approach is research that seeks to gain understanding by uncovering the meaning of a case in a particular company. The aim of using a qualitative method with a case study approach in this research is to examine in depth the case of creative accounting which is the focus of the researcher's attention. According to Assyakurrohim et al., (2022) case studies are very useful for research that wants to discuss in depth a particular problem, where researchers can identify cases that are rich in information, and there are big problems in them that can be studied from phenomena. which was found at PT KAI, (Persero) and is full of various questions.
The cases revealed in this research are the motivation, background, techniques used and how creative accounting cases can occur at PT Kereta Api Indonesia, (Persero). The data collection technique used in this research is data from various books, websites and journals about creative accounting practices in Indonesia. Data were analyzed using case studies, then compared with the theories and previous research used in this research.

Results and Discussion
Motivation for Creative Accounting at PT KAI, (Persero)
Much of the creative accounting that occurs in Indonesia leads to earnings management actions. Creative accounting that occurs in Indonesia is generally motivated by several motives, including motivation to obtain bonuses, debt, motivation to reduce taxes, motivation to change leadership, and other political motives (Sula & Prasetyono, 2012).
Bonus motivation is the motivation that occurs when management when managing and reporting the company's net profit is aimed only at providing profits for management in an effort to maximize the bonuses they will receive. This is based on the compensation program that the company has offered. For example, if the manager can achieve a certain profit target in accordance with company regulations, the company will give a bonus of a certain percentage of the company's net profit. This bonus motivation was carried out by PT. KAI, (Persero) when PT. KAI, (Persero) reported a profit of 6.9 billion, even though it suffered a loss of 63 billion.
Tax motivation is motivated by humans who have the basic nature of opportunity. The tax motivation often carried out by managers is to reduce tax costs by accelerating cost recognition and delaying income recognition, so that the tax costs incurred by the company are low (Sula & Prasetyono, 2012). Tax motivation is carried out by PT. KAI, (Persero) when recording deferred expenses originating from the decline in inventory value in 2002 which had not been amortized. According to the audit committee, these deferred expenses should be recorded as operating expenses in 2005, not deferred expenses.
Apart from the motivation of bonuses, debt, taxes and share sales, other motivations for carrying out creative accounting actions can occur when leadership changes. When the director's term of office approaches or the change of leadership to a new director approaches, when the director finds out that he will no longer be in office, the director according to (Sula & Prasetyono, 2012) tends to have the motivation to get the maximum possible bonus at the end of the term. position and to ensure the safety of his position.
Another motivation is political motivation. This political motivation usually occurs in large companies whose business sectors touch the wider community, such as water, electricity, fuel oil and gas companies and so on. This political motivation is usually related to subsidy programs provided by the government. Efforts that are often made are to present profits that are lower than their actual value, especially during periods of high prosperity. This political motivation was also carried out by PT KAI, (Persero) for BPYBDS for assistance determined by the government whose status had not yet been determined. In the opinion of the audit committee, BPYBDS should be reclassified as an equity group in the financial statements.
Creative Accounting Techniques at PT KAI, (Persero)
There are various techniques that are often used by management to manipulate financial report data, including accelerating the recognition of fictitious income or income (premature recognition of and over or underestimation of revenue), misreporting of assets and liabilities (Sanusi, Zuraidah Mohd dan Isa, 2012). Premature recognition of and over or underestimation of revenue according to (Arif et al., 2014) is the recognition of real income that is brought forward. Premature recognition of and over or underestimation of revenue can be in the form of revenue recognition made when the goods have been ordered but not yet sent and not yet paid for by the customer, or revenue made early when the goods have been sent but not yet paid for by the customer. Another technique in transactions is premature recognition of and over or underestimation of revenue, namely the recognition of fictitious income. Fictitious revenue recognition is revenue recognition made but no valid sales transaction occurs. Examples that are often encountered in fictitious income transactions include PT VAT receivables. KAI, (Persero) worth 95.2 billion has doubts about its collectibility, so it should have made a reserve for writing off receivables, but PT has not yet made a reserve for losses on its receivables. KAI, (Persero).
Aggressive capitalization and extended amortization policies are policies chosen by companies to increase current year profits by delaying the company's real activities or delaying expense recognition (Arif et al., 2014). Misreporting of assets and liabilities can be interpreted as an error when presenting the value of assets and liabilities (Mulford & E. E. Comiskey., 2002). There are several accounts that are overvalued, such as trade receivables, merchandise inventory and investments, while trade payables, taxes payable, allowance for receivable losses, contingent liabilities, costs and losses are assessed as undervalued. If asset accounts are assessed as overvalued, then liability and expense accounts become undervalued, and vice versa. For example, when the receivables loss reserve account is assessed as overvalued, operating costs are assessed as undervalued. Another example, trade payables are considered undervalued, so that current year's profit appears overvalued. Losses can be written off by the company not writing off inventory accounts whose turnover is slow or investments whose value can no longer be expected (Arif et al., 2014). Aggressive capitalization and extended amortization policies were found in the case of salary advances which relate to prepaid salary costs amounting to Rp. 28 AD.
Other creative accounting actions that are often carried out by managers in income statements include: Recording expense accounts and other income recorded in net amounts. Companies usually only report total costs or other income without specifying the detailed amounts of these costs or income. Another creative accounting practice is the use of terms used in the income statement. For example, the use of the term restructuring is that the scope of restructuring costs includes many things, such as: writing off inventory accounts, paying employee severance pay and layoff costs, writing off assets, relocation costs. ), and asset revaluation costs can confuse users of financial reports because the meaning of restructuring costs can lead to an understanding of costs that contain things that are speculative in nature. This inventory account write-off was also carried out by PT. KAI, (Persero) when there is a deferred expense balance of Rp. 6 M which came from the 2002 decline in inventory value which had not been amortized. The recorded deferred expenses must be charged as operating expenses in 2005.
Apart from profit and loss reports, creative accounting practices can also be carried out in cash flow reports. The creative accounting practice carried out in cash flow reports is called Problems with Cash-flow Reporting. There are three sources of cash flow in the cash flow report, namely cash flow from operating activities, investment and financing. In fact, only a few investors and creditors can understand cash flow reports, especially cash flows originating from operating activities. On average, stakeholders only focus on the balance sheet which is considered to better describe the company's financial performance. As a result, the majority of stakeholders will assess that the cash flow report prepared by management is correct. In fact, cash flow reports, especially cash flows originating from operating activities, are also not immune from creative accounting actions.
If analyzed more deeply, net cash flow from operating activities is a reflection of the operating profit contained in the income statement. Net cash flow from operating activities is the main indicator that describes the company's ability to generate cash flows that can be relied upon for sustainability. Creative accounting practices that often occur in cash flow reports are operating assets that have been discontinued (discontinued operations). Operating assets that have been discontinued are no longer included in the profit and loss statement, so these assets are no longer allowed to be included in the cash flow statement of operating activities, however, the practice often occurs that operating assets that have been discontinued are still included in the cash flow statement.
PT KAI (Persero) Creative Accounting Practice
In 2005, PT. KAI, (Persero) reported a profit of Rp. 6.9 M, even though PT. KAI, (Persero) suffered a loss of Rp. 63 M. After reviewing it, it turned out that the inflated profits came from tax bills to third parties which had not been collected for three years, but by PT. KAI, (Persero) these bills are reported as accounts receivable to customers. In fact, according to financial accounting standards, taxes due to third parties that are never collected cannot be included in assets/receivables. In this case, PT KAI, (Persero) made a misstatement in recording the accounts receivable in 2005.
The purpose of making financial reports is other than as a tool for management accountability to owners. Financial reports are also used as a tool to communicate information from management to owners (Budiyono & Arum, 2020), but if management has manipulated financial reports, so that the financial reports do not show the company's actual performance, then the preparation of financial reports cannot fulfill the main objective. from the preparation of financial reports.
This case started with differences in views between management and commissioners, especially the chairman of the audit committee. In this case, the commissioners refused to sign the financial report which had been audited by the KAP's external auditor. Commissioners requested that a re-audit be carried out so that PT's financial reports. KAI (Persero) can be presented fairly and transparently according to the conditions in the field.
One of the triggers for problems that occur at PT. KAI (Persero) is due to the complexity of PT's financial reports. KAI (Persero). Differences in views between management and the commissioners include differences in the issue of VAT receivables, deferred expenses originating from a decrease in the value of inventory, differences in the issue of inventory in transit, differences in the issue of salary advances, differences in the issue of aid originating from the government whose status cannot be determined (BPYBDS) and inclusion state capital (PMN).
VAT receivables on 31 December 2005 amounted to Rp. 95.2 Billion. According to the audit committee, receivables of this value should have started to create reserves for writing off receivables for 2005. This is because the collectibility of these receivables has begun to be doubted, but this was not done by management and was not included in the sample examined by the external auditor, so the VAT receivables were missed. from the external auditor's inspection.
The balance of deferred expenses as of December 31, 2005 was Rp. 6 billion which came from a decrease in the value of inventory in 2002 which had not been amortized. In the opinion of the audit committee, the recording of these deferred expenses should be charged at once as operating expenses in 2005, but management charged them as deferred expenses.
The problem of presenting inventory in transit is related to the problem of transferring spare parts inventory worth Rp. 1.4 billion which was transferred from one work unit to another within PT. According to the audit committee, KAI, which had not completed its accounting process in 2005, had become a burden in 2005.
The difference in the salary advance payment problem relates to the cost of prepaid salaries amounting to Rp. 28 Billion. This amount was a salary in January 2006 but was paid in December 2005 and was treated as an advance on salary costs. These fees should have been paid on January 1, 2006. The audit committee should have charged these fees in 2005.
BPYBDS issue worth Rp. 674.5 billion and State Capital Participation (PMN) worth IDR. 7 billion, which according to the external auditor's opinion is contained in the audit report, is grouped as a separate post under long-term debt. In the opinion of the audit committee, the BPYBDS and PMN accounts should be reclassified as an equity group in the statement of financial position for the year ending 31 December 2005. For information, BPYBDS is government assistance in the form of state property originating from the APBN which has been operated by BUMN and should be recorded in equity on the balance sheet and explained in the notes to the financial statements (CALK).
There are several things that are considered to have played a role in PT's financial reporting problems. KAI Indonesia includes a less active role for internal auditors during the audit process, so throughout the audit process, it seems as if only external auditors play an active role. The second problem is that the audit committee does not participate in the KAP appointment process, so the audit committee is not involved much in the audit process. The absence of effective communication between the audit committee and the external auditor also makes it increasingly difficult for the audit committee to discuss PT KAI's (Persero) financial reports properly. In fact, if communication had been carried out from the start, then financial report misstatements could have been detected from the start, and investigative and corrective action could have been taken immediately, but the audit committee did not review PT KAI's (Persero) financial reports at all, and even refused to sign the financial reports. PT KAI, (Persero), even though the financial report has been audited by KAP's external auditor. Apart from poor communication problems, management also does not report to the audit committee about all financial activities that occur within the company and the audit committee also cannot access PT KAI's (Persero) financial reports. It is known that the audit committee can only access the financial reports of PT KAI (Persero) after the financial reports have been audited by KAP.
The third problem is management's lack of confidence in the financial reports that have been presented, so that when the audit committee asks questions, management seems unsure about answering questions from the audit committee. This lack of confidence is because the financial reports presented do not comply with financial accounting standards. Accountants who prepare company financial reports should understand the financial accounting standards that guide the preparation of financial reports. If accountants do not present financial reports in accordance with financial accounting standards, then the financial reports presented will mislead users of financial reports. Even though there are many irregularities in the PT case. KAI, (Persero), but the KAP that audits PT. KAI, (Persero) continues to provide an unqualified opinion/WTP. An unqualified opinion is an opinion that indicates that the presentation of the company's financial statements is in accordance with financial accounting standards. This makes the WTP opinion of the KAP that audits PT KAI (Persero) questionable. This is also what made KAP S. Manan, the KAP that audited PT. KAI, (Persero) was examined by the Public Accountant Professional Judicial Body.

Creative Accounting Viewed from an Islamic Perspective
There are laws in the Qur'an which contain laws regarding creative accounting practices, including in Surah Al-Muthaffifin verses 1-3:
وَيۡلٌ لِّلۡمُطَفِّفِيۡنَ الَّذِيۡنَ اِذَا اكۡتَالُوۡا عَلَى النَّاسِ يَسۡتَوۡفُوۡنَ وَاِذَا كَالُوۡهُمۡ اَوْ وَّزَنُوۡهُمۡ يُخۡسِرُوۡنَؕ
1. Woe to those who cheat (in measuring and weighing)! 2. (Those are) people who, when they receive a measure from someone else, ask for it to be filled, 3. and when they measure or weigh (for someone else), they subtract.
The Qur'anic verse above explains that after Rasulullah SAW arrived in Medina, many Medina residents cheated on the scales, until the Qur'anic verses surah al-Muthaffifin verses 1-3 came down. After this verse was revealed, the people of Medina no longer cheated in weights/measures (Ibn Kathir & Mubarakfuri, 2009).
Another proposition is found in the Qur'an, Al-An'am verse 152 and Ar Rahman verse 9:
وَاَوْفُوا الْكَيْلَ وَالْمِيْزَانَ بِالْقِسْطِۚ ۙ
152. Dan sempurnakanlah takaran dan timbangan dengan adil.” (Al-An`am: 152)
وَأَقِيمُوا۟ ٱلْوَزْنَ بِٱلْقِسْطِ وَلَا تُخْسِرُوا۟ ٱلْمِيزَانَ
And uphold the balance fairly and do not reduce the balance (Ar Rahman: 9).
Islam strictly regulates the relationship between human beings and muamalah to act fairly, not cheat and it is forbidden to consume other people's wealth in vain. The fraudulent acts referred to include: harming other people's property or assets, not sharing results/profits in accordance with their rights, manipulating financial transaction records (Safuan et al., 2021). The argument for the prohibition of creative accounting practices is clearly stated in the Qur'an, Surah Al Baqarah, verse 188:
وَلَا تَاۡكُلُوۡٓا اَمۡوَالَـكُمۡ بَيۡنَكُمۡ بِالۡبَاطِلِ وَتُدۡلُوۡا بِهَآ اِلَى الۡحُـکَّامِ لِتَاۡکُلُوۡا فَرِيۡقًا مِّنۡ اَمۡوَالِ النَّاسِ بِالۡاِثۡمِ وَاَنۡـتُمۡ تَعۡلَمُوۡنَ
188. And do not consume the wealth among yourselves in a false way, and (do not) bribe the judges with this wealth, with the intention that you may consume part of other people's wealth in a sinful way, even though you know.
Apart from arguments originating from the Qur'an, there are also arguments originating from al hadith which are related to the practice of creative accounting, including the hadith narrated by Muslim:
وَمَنْ غَشَّنَا فَلَيْسَ مِنَّ
"And whoever deceives us, then he is not among us"
Another proof is the hadith narrated by Sunan Abu Daud:

أَنَّ رَسُولَ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ مَرَّ بِرَجُلٍ يَبِيعُ طَعَامًا فَسَأَلَهُ كَيْفَ تَبِيعُ فَأَخْبَرَهُ فَأُوحِيَ إِلَيْهِ أَنْ أَدْخِلْ يَدَكَ فِيهِ فَأَدْخَلَ يَدَهُ فِيهِ
فَإِذَا هُوَ مَبْلُولٌ فَقَالَ رَسُولُ اللَّهِ صَلَّى اللَّهُ عَلَيْهِ وَسَلَّمَ لَيْسَ مِنَّا مَنْ غَشَّ
"The Messenger of Allah sallallaahu 'alaihi wa sallam passed by a man selling food,
then he asked him: "How do you sell?" Then people It tells him how he sells. Then the Messenger of Allah sallallaahu 'alaihi wa sallam was given the revelation: "Put your hand into the food!"
Then he put his hand into it, and found that the food was wet.
Then the Prophet sallallaahu 'alaihi wa sallam said: "Not from our group are people who cheat."
The arguments above are arguments regarding the prohibition of creative accounting practices, including: cheating, taking property in a false way or that is not rightfully theirs, manipulating transactions, hiding assets, stealing, cheating, lying to other parties, being dishonest when making transactions, not paying appropriate wages. his rights.
(Arif et al., 2014) conducted research entitled Accounting Students' Perceptions of Creative Accounting Practices. The results of this research state that creative accounting practices are unacceptable according to the ethical theory of deontology, the ethical theory of utilitarianism, and the ethical theory of ethical egoism. Creative accounting is an unethical act. Gowthorpe & Amat, (2005) researched the Ethical Issues of Creative Accounting – Micro and Macro Manipulation. The results of this research state that the manipulation carried out in the creative accounting process is a morally reprehensible act. Creative accounting is considered an act that is detrimental to users of financial reports, because it involves unfair abuse of power and tends to weaken the authority of accounting regulators.
Gupta & Kumar, (2020) stated that even though creative accounting is legal, creative accounting provides loopholes provided by the standards governing the preparation of financial reports which can motivate companies to commit financial crimes and hinder overall economic activity. Zemánková, (2015) states that creative accounting has a negative impact on the economy and is detrimental to business owners and shareholders.
Tassadaq & Malik, (2015) stated that creative accounting is neither legal nor illegal, but if the practice of creative accounting is continuously carried out by companies, it will cause the company to fall into scandal and reduce the value of the financial information presented to users, and the manipulative behavior found in creative accounting will only damage the company's image. Sahiti, (2017) states that creative accounting is the art of using elasticity in accounting and regulatory frameworks to manage the accounts presented in financial reports to represent the interests of preparers rather than the interests of users.
Based on this explanation, creative accounting is an action that can be detrimental to shareholders, owners, creditors and other stakeholders. This action also leads to self-enrichment or opportunistic actions by managers. Practice can be carried out through various techniques, including: accelerating income recognition, deliberate errors in presenting accounts, both assets and debts, recognition of fictitious income, income maximization, or recording profits that are higher than they should be. It can be concluded that creative accounting is not permitted in Islam, because this practice is essentially a manipulative practice that can harm the interests of the owner and other stakeholders.
Efforts to Prevent Creative Accounting Practices
The practice of creative accounting carried out by management in companies, both companies labeled sharia and companies not labeled sharia, both public companies and private companies, is a bad act. This is because these actions can harm many parties, including investors, creditors, the government, employee unions, suppliers, customers, society and competitors, especially the main stakeholders, in this case investors and creditors who base their investment and credit decisions on the information contained in the report. finance. If the information contained in financial reports misleads many parties, then stakeholders are the first to suffer losses.
Management's unethical behavior and tendencies towards accounting fraud committed by management can be prevented and anticipated by increasing the effectiveness of internal control, including law enforcement against individuals who carry out actions that lead to creative accounting practices, complying with accounting standards without taking advantage of loopholes in accounting standards, implementing good corporate governance, improving the moral quality of management through strengthening a corporate culture that upholds ethics (Wilopo, 2006).
The National Commission on Fraudulent Financial Reporting in the United States (The National Commission on Fraudulent Financial Reporting), or better known as The Treadway Commission provides recommendations for several steps that can be taken to reduce the occurrence of creative accounting practices in financial reporting, including: identifying factors that are indicative of fraudulent financial reporting (fraud), assessing how big the risk of fraudulent financial reporting is in a company, seeking internal controls that are as effective as possible to prevent fraudulent financial reporting.
According to Mulford & E. E. Comiskey., (2002) in their book entitled "The Financial Numbers Game: Detecting Creative Accounting Practices" states that there are several attributes to identify creative accounting gaps in financial reports, including a weak management internal control system, absence or the weak function of the audit committee in a company, and the existence of family relationships within the company. This family relationship can occur between management and shareholders, or between management and employees.
Other methods used to detect creative accounting in financial reports include fair value standardization and the use of accounting methods. According to Blake et al., (2005), there are several efforts to reduce creative accounting practices, including providing solutions that are appropriate and suitable for use by accounting regulatory bodies regarding accounting traditions, namely reducing the ease for management to change the choice of accounting methods. used. This step has already been implemented in continental Europe. Efforts that must be made to reduce the occurrence of bias or errors in predicting and estimating can be done by reducing the scope of the estimate. This step has also been carried out in mainland Europe. Substance over form is an effort made to prevent fictitious transactions from occurring as well as periodization for transactions that actually occur. These steps have already been taken in America or what is better known as the Anglo-Saxons.
The Role of Islamic Accountants in Efforts to Prevent Creative Accounting
Creative accounting is an action that is very detrimental to stakeholders, especially investors and creditors, so efforts need to be made to prevent creative accounting practices. Kuswati, (2023) stated that creative accounting can be prevented through internal control, implementing good corporate governance, individual morality, and implementing a whistleblowing system that can prevent creative accounting practices. According to Salsabila & Kuntadi, (2022), internal controls, good corporate governance mechanisms, and individual morality can prevent creative accounting practices. Saifuddin et al., (2023) stated that internal audit and internal control have been proven to be able to prevent creative accounting.
The role of accountants in a company is very large. Accountants are directly responsible to the owners of company assets (stakeholders), presenting financial information through financial reports that they prepare as a decision-making tool for stakeholders. Apart from that, accountants also play a big role in efforts to maintain capital market stability, because the strength and weakness of the capital market depends on the integrity and reliability of financial reports. So, accountants must present financial reports fairly in all material respects so that the information presented in the financial reports can be used as an appropriate decision-making tool (Putri, 2019).
There are several characteristics that are recommended for an Islamic accountant to have to prevent them from carrying out creative accounting practices:
1. Integrity
Integrity is an accountant's code of ethics which requires an accountant to be honest, frank and open with the company's financial information. In this case, accountants are prohibited from manipulating or being dishonest about the company's financial condition.
2. Caliph on earth
Humans are creatures who are gifted with spirit and reason by Allah Subhanahu wa Ta`ala, so they are given the responsibility to act as caliphs on earth, regulate the earth and the universe according to His rules (Sahrullah et al., 2022).
3. Sincerity
Accountants in carrying out their duties must still pay attention to the rules of Allah Subhanahu wa Ta'ala, without being influenced by anything so that the basis for an accountant in carrying out their duties is to seek the approval of Allah Subhanahu wa Ta'ala.
4. Piety
One of the fundamental attitudes that an accountant must have is piety. Piety is an attitude of fear of Allah Subhanahu wa Ta`ala both when alone and when together with other people. This proposition of piety is found in the Qur'an, Surah Al-Hasyr (18):
يٰٓاَيُّهَا الَّذِيْنَ اٰمَنُوا اتَّقُوا اللّٰهَ وَلْتَنْظُرْ نَفْسٌ مَّا قَدَّمَتْ لِغَدٍۚ وَاتَّقُوا اللّٰهَ ۗاِنَّ اللّٰهَ خَبِيْرٌ ۢبِمَا تَعْمَلُوْنَ
18. O you who believe! Fear Allah and let everyone pay attention to what he has done for tomorrow (the afterlife), and fear Allah. Indeed, Allah is very careful about what you do.
5. Truth
Truth requires an accountant to be able to carry out his duties as well and as perfectly as possible.
6. Accountability before God
An accountant's first and foremost responsibility is to Allah Subhanahu wa Ta'ala, before his responsibility to shareholders, creditors and other users of financial reports, because in Islam an accountant must be responsible for all his actions at the end of the day (Putri, 2019). The argument for accountability is found in the Qur'an, Surah Maryam (93-95):

اِنۡ كُلُّ مَنۡ فِى السَّمٰوٰتِ وَالۡاَرۡضِ اِلَّاۤ اٰتِى الرَّحۡمٰنِ عَبۡدًا ؕ‏ ٩٣لَـقَدۡ اَحۡصٰٮهُمۡ وَعَدَّهُمۡ عَدًّا‏ ٩٤وَكُلُّهُمۡ اٰتِيۡهِ يَوۡمَ الۡقِيٰمَةِ فَرۡدًا‏ ٩٥
93. There is no one in the heavens and the earth, but will come to (Allah) the Most Merciful as a servant. 94. He (Allah) has truly determined their number and counted them with precise calculation. 95. And each of them will come to Allah individually on the Day of Resurrection.
Conclusion
From various analyzes of the techniques and methods used by managers when carrying out creative accounting, it can be concluded that creative accounting is an action that is prohibited in Islam, because it is not in accordance with the Qur'an and hadith which oppose all forms of cheating, fraud, greed, tendencies. to hoard wealth, and to be tyrannical towards others. Thus, managers are not permitted to practice creative accounting. All techniques, motives and methods used by managers when carrying out creative accounting practices are prohibited in Islam. The implication of this research is that all employees in the accounting department are obliged to embody and apply Islamic values within themselves, such as integrity, caliphate on earth, sincerity, piety, truth, accountability before Allah Subhanahu wa Ta'ala, in addition to skills in the field of accounting. , so that you are not easily tempted to practice creative accounting actions.
The advice given to companies that often carry out creative accounting practices is to immediately stop or reduce this practice, even though the practice is in accordance with SAK, however, this practice is still detrimental to the owners, because this practice is not only detrimental to the owners but also makes accounting unable to function as a decision making tool. reliable and relevant decisions. Suggestions for accountants as recorders of financial transactions are to always maintain the three accounting principles in accordance with the Qur'an, Al Baqarah 282, namely the principles of accountability, justice and truth.

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