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All Journal Priviet Social Sciences Journal Neraca Manajemen, Akuntansi, dan Ekonomi
Natia, Natia
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Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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PENGUKURAN NILAI WAJAR PADA TANGGAL AKUISISI: ANALISIS DAMPAKNYA TERHADAP GOODWILL DAN KEPEMILIKAN NON-PENGENDALI Ibadurrohman, Fadhil Muhammad; Natia, Natia; Rosalina, Rosalina; Masrukhan, M. Masrukhan
Musytari : Jurnal Manajemen, Akuntansi, dan Ekonomi Vol. 11 No. 8 (2024): Musytari : Neraca Manajemen, Akuntansi, dan Ekonomi
Publisher : Cahaya Ilmu Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.8734/musytari.v11i8.8252

Abstract

This study discusses the importance of fair value measurement at the acquisition date in a business combination and its impact on the recognition of goodwill and non-controlling interests (NCI). Proper fair value measurement reflects the economics of the assets and liabilities acquired, which affects the amount of goodwill recorded. The implementation of PSAK 22 which adopts IFRS standards emphasizes the importance of using fair value in accounting for business combinations, thereby increasing the transparency and reliability of financial statements. This study also highlights the full-goodwill and partial-goodwill methods that provide different approaches in recording goodwill and NCI, and their impact on financial reporting. Thus, the results of this study support better strategic decision making for post-acquisition companies. Penelitian ini membahas pentingnya pengukuran nilai wajar pada tanggal akuisisi dalam kombinasi bisnis serta dampaknya terhadap pengakuan goodwill dan kepentingan non-pengendali (NCI). Pengukuran nilai wajar yang tepat mencerminkan keekonomian aset dan liabilitas yang diakuisisi, yang memengaruhi jumlah goodwill yang dicatat. Implementasi PSAK 22 yang mengadopsi standar IFRS menekankan pentingnya penggunaan nilai wajar dalam akuntansi kombinasi bisnis, sehingga meningkatkan transparansi dan keandalan laporan keuangan. Studi ini juga menyoroti metode full-goodwill dan partial-goodwill yang memberikan pendekatan berbeda dalam mencatat goodwill dan NCI, serta pengaruhnya terhadap pelaporan keuangan. Oleh karena itu, hasil penelitian ini mendukung pengambilan keputusan strategis yang lebih baik bagi perusahaan pasca-akuisisi.
Reconfiguring digital education policy through youth leadership to support the achievement of the Sustainable Development Goals Asy-Syafi'i, Muhammad Irsad Maulana Khilman; Romadhon, Moh Fadhli; Natia, Natia; Sitorus, Indi Ramadhani; Afrillia, Zalfa
Priviet Social Sciences Journal Vol. 6 No. 3 (2026): March 2026
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v6i3.1686

Abstract

Digital education inequality remains a major challenge in achieving the Sustainable Development Goals (SDGs), particularly SDG 4, 9, 10, and 17. Educational technology is viewed as a transformative instrument, yet gaps in access, digital literacy, and policy capacity indicate a weak orientation toward equity. This study aims to analyze the urgency of reconfiguring digital education policy by positioning youth leadership as a strategic actor. The study adopts a qualitative approach with a conceptual analysis based on a literature review. Data are drawn from policy documents and official publications of reputable international institutions, such as UNESCO, OECD, UNICEF, and the World Bank. Analysis is conducted through thematic analysis and critical policy analysis. The findings show that the digital divide is driven not only by infrastructure limitations, but also by low digital literacy, policy asynchrony, and minimal youth involvement. This study formulates youth leadership–based conceptual solutions, including strengthening the edutech ecosystem, equity-oriented adaptive learning, digital skills credentials, and expanding access in vulnerable regions. Reconfiguring digital education policy based on youth leadership is a strategic prerequisite for the sustainable contribution of digital education to the achievement of the SDGs.
Co-Authors Afrillia, Zalfa Asy-Syafi'i, Muhammad Irsad Maulana Khilman Ibadurrohman, Fadhil Muhammad Masrukhan, M. Masrukhan Romadhon, Moh Fadhli Rosalina Rosalina Sitorus, Indi Ramadhani