Harley Case, Erick Fires $5$ Directors: Ari Askhara & $4$ Directors

Market $-$ Monica Ramadhona Wareza, CNBC Indonesia $09$ December $201917$:$30$

Jakarta, CNBC Indonesia $-$ The Ministry of State$-$Owned Enterprises confirmed that five directors who are members of the board of directors of PT Garuda Indonesia $($Persero$)$ Tbk have been dismissed.

The dismissal was related to the Harley Davidson motorcycle and Brompton bicycle smuggling scandal that was revealed some time ago.

This was conveyed by the Special Staff of the Minister of SOEs for Public Communication Arya Sinulingga at the office of the Ministry of SOEs, Monday $(9/12/2019).$

"They have been dismissed. Those who were directly involved were dismissed. The director of operations $($Bambang Adisurya Angkasa$)$ was charged. Five were dismissed," said Arya.

"Apart from the directors, that is their $($Garuda$)$ internal matter. $($The Ministry of$)$ SOEs did not interfere. Those who claimed to have goods from Customs should be charged," he continued.

The five members of the board of directors in question are President Director Ari Askhara, Director of Engineering and Services Iwan Joeniarto, Director of Cargo and Business Development Mohammad Iqbal, and Director of Human Capital Heri Akhyar, and Director of Operations Bambang Adisurya Angkasa.

Thus, currently only two directors remain, namely Director of Finance and Risk Management Fuad Rizal and Director of Commerce Pikri Ilham Kurniansyah. Last Friday, the Board of Commissioners of PT Garuda Indonesia Tbk appointed Fuad as the acting president director of the company.

Regarding the removal of Bambang, who was not included in the flight manifest from France, Arya provided an explanation. One thing is certain, his replacement must obtain approval from the Ministry of Transportation because it is related to operations.

$"$He is the one who has the business. He must know what is on the plane," he said.

In a release received by CNBC Indonesia, Friday $(6/12/2019),$ Fuad has been appointed as acting president director. This follows the policy of the Ministry of SOEs which relieved Ari Askhara from his position as President Director of Garuda Indonesia which has been in effect since December $5,2019.$

"The appointment of Fuad Rizal as Acting President Director of Garuda Indonesia will be in effect until the Extraordinary General Meeting of Shareholders $($EGMS$)$ of Garuda Indonesia is held in the near future. The Acting President Director ensures that business and operational activities will continue to run according to the company's work plan," said VP Corporate Secretary of Garuda Indonesia M Ikhsan Rosan.

"Furthermore, Garuda Indonesia will carry out matters related to the implementation of the EGMS in accordance with the provisions of the articles of association and other related regulations," continued Ikhsan.

Furthermore, he said that the company will conduct continuous evaluations in the ongoing business process. The company, according to Ikhsan, is also committed to continuing to prioritize and implement the principles of good corporate governance by complying with applicable regulations.

Question $1$

Explain the complete methodology of the Fraud case examination carried out by the Garuda Board of Directors? Answer with bibliography references

Question $2$

Explain in what way a preventive measure in detecting fraud is carried out by the Garuda Board of Directors including the use of Information Technology? Provide an answer with references