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All Journal Jurnal Akuntansi Multiparadigma Akuntabel : Jurnal Ekonomi dan Keuangan Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS JMM (Jurnal Masyarakat Mandiri) Owner : Riset dan Jurnal Akuntansi JSHP (Jurnal Sosial Humaniora dan Pendidikan) Jurnal Bisnis dan Kewirausahaan J-Dinamika: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Mahakam EconBank : Journal Economics and Banking Jurnal Informasi, Perpajakan, Akuntansi, dan Keuangan Publik Journal of Applied Community Engagement (JACE) E-JURNAL AKUNTANSI
Wijayani, Dahyang Ika Leni
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : JSHP (Jurnal Sosial Humaniora dan Pendidikan)

 1 
Modal Intelektual, Budaya Perusahaan dan Kinerja Keuangan pada Sektor Perbankan Indonesia Dahyang Ika Leni Wijayani; Aditya Achmad Rakim; Dian Saripujiana; Hasto Finanto
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 3, No 1 (2019): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v3i1.553

Abstract

This study examines whether intellectual capital and corporate culture affects financial performance in Indonesia. Data are drawn form 34 sample of publicly bank that listed in Indonesia Stock Exchange (IDX). Intellectual capital using VAIC method and the four type of corporate culture (collaboration oriented/COL, control oriented/CON, competition oriented/COM, dan creation oriented) using ATLAS.ti  following the bag of words by Fiordelisi & Ricci (2014). We find evidence that intellectual capital, collaboration oriented - culture (COL),  creation – oriented culture (CRE) are positevely related to financial performance. Competition – oriented culture (COM) is negatively related to financial performance, while the last type of corporate culture:  control – oriented culture (CON) is not relayed to financial performance.
Penentuan Goodwill Pendekatan Dua Kolom dengan Memperhitungkan Unsur Pajak Penghasilan pada Laporan Keuangan Kombinasi Bisnis Karman, I Wayan; Khairiyah, Nurul Musfirah; Wijayani, Dahyang Ika Leni
JSHP : Jurnal Sosial Humaniora dan Pendidikan Vol 8, No 2 (2024): JSHP (Jurnal Sosial Humaniora dan Pendidikan)
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat Politeknik Negeri Balikpapan.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32487/jshp.v8i2.2011

Abstract

The assets and liabilities of the acquiree and the acquirer are combined because of the business merger. The value of goodwill will be recognized if there is a discrepancy between the entire investment value and the value of assets and liabilities recognized, or equity eliminated. Financial Accounting Standards No. 22 of 2014 solely considers the fair value of the net assets purchased for determining goodwill. The aim of this study is to define the amount of goodwill is determined using the two-column approach in PSAK 22 2014 when considering the income tax aspect of a business combination because, in accordance with the tax law, a business combination is an object of income tax. This study is qualitative descriptive that relies on doing literature reviews pertaining to the computation of goodwill. From the discussion's findings, it can be inferred that the acquirer would recognize more tax debt when assets and liabilities are combined, increasing goodwill. The calculation of goodwill when accounting for income tax components may be expressed algebraically: goodwill = consideration provided + prior ownership plus non-controlling interests plus taxes due minus net assets. Theoretically, the result is that the amount of goodwill recognized and recorded will increase in proportion to the amount of tax debt that is recognized when assets and liabilities are combined. The amount of tax that must be realized by the acquirer is implied managerially to be proportionate to the net assets that the acquirer has acquired.
Co-Authors Abd Rohman Taufiq Aditya Achmad Rakim Armadhana, Annisa Nur Maghfirah Aulia Rizki Walidina Devy Ayu Kusuma Wardani Dian Saripujiana Diandra Febrianti Dito Rozaqi Arazy Finanto, Hasto Hadiyanto Hadiyanto Hasto Finanto I Nyoman Adi Putra Ismawanto, Totok Juspa Parasi Kango, Riklan Karman, I Wayan Khairiyah, Nurul Musfirah Kusno, Hendra Sanjaya Kusuma Wardani, Devy Ayu Nur Vita Opu Patria Rahmawaty, Patria Pongtuluran, Ezra Hartarto Qory Hidayati Rahmah, Amelia Rahmatullah, Sri Wahyu Raulita Azizah Brilliant Andriasma Ria Setyawati Saiful Ghozali Saiful Ghozi, Saiful Santika, Sisca Siti Nur Rahmawati Ar Rosyiid Subur Mulyanto Suhaedi Suhaedi Suhaedi Suhaedi, Suhaedi Syarifah Annisa Nur Zahra Alkaf Tyas, Putri Salindri Ayuning Walidina, Aulia Rizki Wardani, Devy Ayu Kusuma Wati, Ririn Reyna