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Journal : jeba

The Philosophical Asymmetry of Economic Materialism and the Negation of Goodwill: A Theoretical Review Angga Pratama; Endang Kartini Panggiarti
Journal of Economic and Business Analysis Vol. 1 No. 1 (2023): June
Publisher : Business Finence Analyst Co.,

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Abstract

Goodwill is an intangible asset that we can find in a company's accounting cycle. Goodwill is basically subject to depreciation and the measurement related to the amount of depreciation of goodwill does not yet have a strong enough basis so that the assessment of goodwill tends to be subjective and based on management's interests, the impact of this subjective assessment is a failure to present good financial statements and can trigger decision-making errors for third parties. internal or external. The asymmetry of the philosophy of economic materialism is an approach that can be used to repress or negate goodwill by providing an alternative to eliminating goodwill. However, this Philosophical Asymmetry of Economic Materialism is not a final approach because it still depends on several factors that will influence it. Ethical utilitarianism is one of the factors that can influence the effectiveness and implementation of the Philosophical Asymmetry of Economic Materialism as a form of increasing profits and optimizing costs to be incurred by companies in the future. Philosophical asymmetry of Economic Materialism seeks to suppress or negate the existence of goodwill as a form of ethical utilitarianism in the business environment.
Co-Authors Abrar Rizqi Destriawan Achmad Noerkhaerin Putra Adelia Furry Avriandi Adi Putra Pratama Adinda Alita Septiana Adwitia Dian Savitri Afandi Afandi Afifah, Annisa Nur Aghfi Mulia Nahari Agita, Sherindea Permata Agnes Jovita Sari Agnes Zerlinda Bella Nathania Ahmad Azka Nur Mustafidan Ahmad Danu Ahya Amalia Lutfiana Aileen Okta Azalia Alfira Rizka Muktiamalia Alifia Ninda Kariza Almatin Reka Martian Almira Siva Devina Wijarnako Alwi, Sofwan Alya Sari Khanifah Amanda Salwa Desfana Aminuyati Andriyanto Andriyanto Angga Pratama Anggun Sukma Putri Anisa Aulia Putri Anisa Muktidena Mutiara Astri Anna Mubarokah Aosiliana, Putri Apriana Nur Asyifa Aprilia Geriyam Cristanti Aprilia Try Savika Apriliani, Rifka Dwi Aprilya Retno Sasviranti Argarinjani, Restu Argina Citra Maharani Ariella Yoharin Panjaitan ARIF KURNIAWAN Arifah, Siti Astrin Ramadhani Astutik, Erni Puji Azis Muslim, Azis Azizah Wiekta Ashshabiriina Chaidir Iswanaji Cornellius Nathanael Hartanto Dania Dwi Rinita Dea Bintari Azaria Dea Nur Isnayani Defa Oktaviani Denada Rahmawati Desy Kristiyati Devi Ashari Devia Shafa Salsabila Devika Wahyu Ningtyas Dewi Dersanala Dhea Khoirunisa Dhimas Adian Rizqi Pradana Dinda Eka Putri Efendi Abdjul Dinda Kusumaningrum Dwi Luthfiyana Eka Ananda Ardiansyah Eka Era Mutia Eka Fitriyani Ellisa Noviana Dera Elvira Ayu Lestari Erna Kurniya Wati Erna Esti Rahmandani Evaralda Angelica Putri Fadila, Apriliya Ayu Fanny Fauziah Feni Haryani Fevinia Ulfada Fitria Nasta’in Fiya Zahrotunnisa Fuad Andrian Giyan Triani Sari hafan, fauziah aulia Harviyani Azzahra Heni Nur Anggraeni Ika Novita Sari Ikka Wulandari Imam Ari Fadhilah Indri Adinda Asha Indriyani Nur Isnaeni Irfah Putri Utami Irmawati, Ayu Irvan Adetyatama Diono Putra Irvan Bari Alghani Ismiati, Baiq Isni Khoirunnisa Iyoana Pratiwi Sari Simatupang Januar Arafi Jazilah, Faridatul Khaerudin, Taufiq Laila Rahmawati Laras Ayu Wulandari Lisna Miranda Lorentino Togar Lau Lorentino Togar Laut Lucia Rita Indrawati Maharani Dara Dinanti Maulana Hanantyo Karlif Maulia Nur Oktavia Maulidatul Khasanah Meira Chusnul Khotimah Meisya Eka Dinifajrin Nugraeni Melinda Dyah Astuti Meylisa Eka Putri Mia Audina Mia Nurmalia Miranda Jihan Muchammad Nauval Aziqi Hidayat Muhamad Fani Muhamad Riswantoro Muhamad Wahyudi, Muhamad Muhammad Agustian Sakha Muhammad Faisol Umam Muhammad Farih Fuadi Muhammad Fata Aditya Muhammad Rizki Mashuda Muhammad Rizqi Maulana Muhammad Wahid Mubarok Nabbal, Faesha Nabilah Maulita Nadia Mayluna Nadia Saraswati Nasywa Aininda Rohmawati Nasywa Salma Najmi Nia Desy Arifiani Nia Nurlita Niken Rizqi Amborowati Nila Ayu Pratiwi Nilasari, Ayunda Putri Nilna Syifa Zahro Nova Nur Azizah Novia Amandha Nugraheni, Agustina Prativi Nurul, Ari Nurul Fatimah Nurussyfa, Oktania Nuwun Priyono Oktania Nurussyfa Pingky Nila Primasari Pramudyastuti, Octavia Lhaksmi Putri Anggita Sari Rabbani, Yusuf Thoriq Rahma Aulia Ratih Mustika Sari Ratih Tantri Pratiwi Refina Pramudya Wardana Rehan, Viola Marlita Rejoz Yoel Graceson Sumonda Reni Rahmawati Retnosari Retnosari, Retnosari Reza Amelia Putri Rio Rohman Saputra Ririn Qori Anna Risa Irnawati Riska Oktavianti Risma Indah Islami Risti Ananda Yulia Robby Asalukar Ridlo Rohmah Dani Andikasari Rohmah Umi Masruroh Rohmatun Rohmatun Rosario Putri Kusumaningtyas Mba Balu Sahrul Ramadan Ilham Sandra Audina Maharani Saputro, Widyan Ade SARI, SHAFA EDITYA KARTIKA Sasana, Hadi Sasana Satria Dwiky Sektiawan Selli Dwi Parwati Septi Yulia Ratih Septiana Putri Pangestu Septiawan, Indra Trisna Septynia Heryudini Silvia Maharani Siti Anisatul Baiti Siti Rokhaniyah Sitoresmi, Mumpuni Wahyudiarti Suci Nasehati Sunaningsih Sudati Nur Sarfiah Sudati Nur Sarfiah Suparyono Suparyono Suryatimur, Kartika Pradana Surytimur, Kartika Pradana Syafa Fatimatus Zahra Tegas Sidiq Tri Pamungkas Tesa Br Simbolon Tika Dwi Prasasti Tita Ulya Salsabila Umi Dwi Purwanti Uslifa Nurfagfira Vanio Bagas Saputra Vanni Putri Sukma Wibawani Via Rahmawati Wahyu Marginingtyas A.P Wildan Zaky Wisnu Pramudya Wulandari Wulandari Yani, Dhini Dwi Yeni Winatasari Yesica Aurelia Ramadhyani Yuanne Gabrila Sriyanto Yulida Army Nurcahya Yulindar Fahri Anfasya Yulita, Siska Yunita Indah Saputri Zainur Rifai Zarfina Fitri Aisyah