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All Journal Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Yuniarwati Yuniarwati
Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara, Indonesia
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Analisis Penurunan Nilai (Impairment) Aset Tak Berwujud dan Goodwill pada PT Bukalapak.com Tbk Mochammad Isa Ashari; Yuniarwati Yuniarwati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3955

Abstract

This study aims to analyse the application of impairment of intangible assets and goodwill at PT Bukalapak.com Tbk and to evaluate its compliance with the provisions of PSAK 236, which adopts IAS 36 on Impairment of Assets. The study employs a qualitative approach using the case study method. Data were obtained through an analysis of the audited financial statements and annual reports of PT Bukalapak.com Tbk for the years 2021–2023, and were supported by relevant accounting standards and literature. The analysis was conducted using a descriptive-evaluative approach, comparing the practices regarding the recognition, measurement, presentation and disclosure of impairment against the provisions of PSAK 236. The research findings indicate that PT Bukalapak.com Tbk has, in general, applied impairment testing for intangible assets and goodwill in accordance with the standard, including the use of the discounted cash flow (DCF) method to determine the recoverable amount, the recognition of impairment losses, and the disclosure of key assumptions such as the discount rate and terminal growth rate. However, several weaknesses were still identified in the disclosure aspects, particularly the absence of sensitivity analysis, details of goodwill allocation based on cash-generating units, and a more comprehensive explanation of the causes of impairment. These findings indicate that the application of impairment testing has met the basic compliance requirements of PSAK 236; however, the quality of disclosure remains largely compliance-based and therefore needs to be improved to support transparency and decision-making by users of financial statements.
Analisis Pengakuan, Pengukuran, dan Pengungkapan Pendapatan Pada Platform Digital Ride-Hailing Berdasarkan PSAK 72 Alif Luqmanul Hakim; Yuniarwati Yuniarwati
Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 19 No. 1 (2026): Kompak : Jurnal Ilmiah Komputerisasi Akuntansi
Publisher : Universitas Sains dan Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/kompak.v19i1.3972

Abstract

This study aims to analyse the appropriateness of the recognition, measurement, and disclosure of revenue by PT GoTo Gojek Tokopedia Tbk in accordance with PSAK 72, and to determine the company’s role as a principal or agent in ride-hailing transactions. The study employs a qualitative approach using the case study method. Data were obtained from the consolidated financial statements and annual reports of PT GoTo Gojek Tokopedia Tbk, which were analysed by comparing the company’s accounting policies with the provisions of PSAK 72. The results indicate that revenue is recognised when the performance obligation is satisfied, whilst revenue measurement employs the net revenue approach, namely the amount of commission or service fees to which the company is entitled. Revenue disclosure also complies with PSAK 72 through the presentation of information regarding gross revenue, net revenue, Gross Transaction Value (GTV), and revenue segmentation. Furthermore, PT GoTo Gojek Tokopedia Tbk is more appropriately classified as an agent as it does not control the transport services before their transfer to customers. Consequently, the application of PSAK 72 has reflected the economic substance of the transactions and enhanced the transparency and relevance of the information in the financial statements.
Co-Authors Alif Luqmanul Hakim Mochammad Isa Ashari