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All Journal Populer: Jurnal Penelitian Mahasiswa Masip: Jurnal Manajemen Administrasi Bisnis dan Publik Terapan Riset Ilmu Manajemen Bisnis dan Akuntansi Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat Dinamika Publik: Jurnal Manajemen dan Administrasi Bisnis Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Ilmiah Manajemen Ekonomi Dan Akuntansi (JIMEA) Master Manajemen Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi BEGIBUNG: Jurnal Penelitian Multidisiplin El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Ardhi: Jurnal Pengabdian dalam Negri Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian MERDEKA: Jurnal Ilmiah Multidisiplin Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Jurnal Ekonomi, Akuntansi dan Perpajakan Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jurnal Inovasi Ekonomi Syariah dan Akuntansi Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Indonesian Journal of Education Teaching and Learning Jurnal Publikasi Ekonomi dan Akuntansi
M. Masrukhan
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Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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Journal : Master Manajemen

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Analisis Perlakuan Akuntansi Goodwill dalam Kombinasi Bisnis: Kajian PSAK 22 dan Implementasinya di Indonesia M. Masrukhan; Nurul Fadlilah; Anggaraslasi; Dini Nenawati
Master Manajemen Vol. 2 No. 4 (2024): Master Manajemen
Publisher : Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59603/masman.v2i4.580

Abstract

Accounting regulates how an entity runs properly in accordance with existing regulations, one example of which is the accounting treatment in business combinations. Accounting regulates how business combinations occur by referring to standards or regulations, one of which is contained in PSAK 22 which discusses business combinations. The discussion of PSAK 22 also explains how accounting treats the goodwill of an entity. The aim of this analysis is for us to understand how accounting treats business combinations where there is goodwill or added value from various aspects, including loyalty, good name and so on. Writing research in this journal uses a library research approach and method, using qualitative methods sourced from literature, scientific articles, or other supporting documents. Generally, business combinations are carried out using 2 methods, the Purchase Method and also the Pooling of Interest method. The difference between the two lies in the assessment of an asset, whether there is an increase or decrease, which will later be calculated to determine the value of the asset or liability, or what is called goodwill, whereas for pooling of ownership, there is no goodwill because all companies are considered the same or equivalent. From this research it was found that Goodwill recognition due to business mergers, especially those that occurred in Indonesia, has been implemented by several companies. Goodwill is recorded in the Company's consolidated balance sheet separately. The Company considers various aspects, one of which is the controlling and non-controlling interests in the Company.
Co-Authors Abdullah Hasan Achmadin Aulia Aghniya Afifah Agi Fatwa Rahman Hakim Ahmad Fashih Assabil Aida Istifaiyah Ainun Nisa Alya Aulia Kusnandar Amelia Amelia Ananda Marfu’ah Salsabila Anggaraslasi Anggy Cindy Agustine Anis Fitriyah Anisa Rahmah Annisa Putri Dewi Ari Budiman AYU NINGSIH Ayu Sari Yuniasih Az Zahro, Thifani Bisri, Lely Afemelia Bunga Restu Destya Cucu Rohendi Dasini Della Putri Marselina Della Sari Dewi Yesiana Rahman Dina Nur Ayifa Dinda Nur Putri Dini Nenawati Dwi Safitri Erlin Rohmawati Evi Nopela Fahmi Alamsyah Fahri Fakhturohman Fatimah Az-Zahra Nurdianto Fitri Apriliani Fitri, Adelia Fitria Nur Afifa Ghina Wahdiyanti Gilang Jamaludin Gyna Lissadiyah Wijaya Hendra Witanto Herda Natasya Nethania Nava Herida, Najwa Zahra Humairotul Jannah Ilmiyyah, Ilmiyyah Imega Dianata Indah Alfiyah Jamilah Jamilah Kaila Rifda Avriliane Khabibah Nurhalizah KHUSNI MUBAROK Kishendra, Zahrotul Alam Koirunisah Labib Zidan Lina Hanayah Lucy Mareta Lukman Nur Hakim Lu’luatul Jannah M. Nazar Dzulkifli M. Rivan Maulana Marwan Hardiyanto Marya, Anita Maulal Akmal, M Izzu Maya Lizqiyanti Mery Shaginah Mirza Anindya Pangestika Mochamad Rezza Ramadhan Mufatikhatun Risqiyanti Muhamad Farhan Nugraha Muhamad Zufar Khawariz Muhammad Afif Nadhiyah Rahmah Naila Hindana Zulfa Najwa Jannatul Ma’wa Nazwa Zata Sabrina Nina Nurul Maulani Ninis Sriyani Novi Novi Novita Berliani Nur Aminah Nur Kholifah Nur Musyarofah Nur Rahmah, Fauziah Nur Yessi Maryam Nurfalah, Nisa Nurul Fadlilah Puteri Chika Aulia Putri Muslimah Zain Putri Nabilah Raditya Rabert Priatna Rahma Rizqyna Nur Fazri Raihan Fadhlur Rachman Ramdhani, Muchamad Adhi Renanta Fairuz Azizah Revina Permata Auli Reza Bahaesti Rosada Rifat Thufail Achmad Rima Nurhabibah Riska Khajiyah Isnaini Risma Ayu Nurhabni Rival Ramdani Sabiatul Maula Sahruli, Ahmad Salimatus Sa’diyah Salsa Nabila Saskia Putri Sa’adatuddaroini Azzahro Setya Pramono Silviezy Romyulaesi Sinta Nurhaliza Siska Maria Siti Aidah Khaerunnisa Siti Nurhalizzah Sophie Hapsari Nurjannah Susilawati, Susilawati Syah Ryano Syarah Rusdiana Syifa luthfiah Syinthia Ayu Sari Syska Tri Cipta Tasya windriyani Taupan Irmansyah Tessa Arismah Palar Ulfa Ulfa Vira Larassati Wildan Miftahul Fauzan Winda Nur Sella Yuni Mintarsih zakiyah, lizatul