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All Journal Jurnal Bisnis Mahasiswa Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan
Athaya, Nada Syifa
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Measurement of Goodwill as an Intangible Asset in Accounting Panjaitan, Gloria Oktavania; Athaya, Nada Syifa; Tamba, Rani; Safitri, Tsamara Nayla; Aliah, Nur
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art23

Abstract

This study aims to analyze the method of measuring goodwill as an intangible asset in accounting. Goodwill is an important element in the total value of a company resulting from an acquisition or business combination and is recognized as an intangible asset. Determining the value of goodwill often faces challenges due to factors that are difficult to measure, such as reputation, customer loyalty, and management quality. This research examines intangible asset measurement theory, relevant accounting standards, as well as methods commonly used in practice, such as the cost method, fair value, and future net income analysis. The research method used is an in-depth literature study on the concept and measurement of goodwill as an intangible asset in accounting. The results show that the choice of goodwill measurement method has a significant effect on the company's financial reporting, especially on the value of assets and equity. This research emphasizes the need to develop more accurate and consistent accounting standard guidelines in the measurement of goodwill.
Pengukuran Emisi Karbon, Pelaporan Keberlanjutan, dan Pengungkapan Lingkungan terhadap Kinerja Keberlanjutan Perusahaan Athaya, Nada Syifa; Tamba, Rani Rosya; Safitri, Tsamara Nayla; Panjaitan, Gloria Oktavania; Manao, Marcella Chintya; Arnita, Vina
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.385

Abstract

Perubahan iklim dan pemanasan global telah menjadi isu global yang mendesak akibat tingginya emisi karbon. Penelitian ini bertujuan untuk menganalisis hubungan antara pengukuran emisi karbon, pelaporan keberlanjutan, dan pengungkapan lingkungan terhadap kinerja keberlanjutan perusahaan menggunakan kerangka teori Triple Bottom Line (TBL). Penelitian menggunakan metode studi literatur dengan data sekunder dari berbagai sumber relevan. Hasil menunjukkan bahwa pengukuran emisi karbon membantu perusahaan dalam menetapkan strategi mitigasi, meningkatkan efisiensi operasional, dan memenuhi regulasi lingkungan. Pelaporan keberlanjutan berkontribusi pada peningkatan transparansi dan kepercayaan pemangku kepentingan, sementara pengungkapan lingkungan memperkuat kredibilitas dan mendorong investasi hijau. Ketiga elemen ini berkontribusi secara sinergis dalam menciptakan kinerja keberlanjutan yang holistik, yang mencakup aspek ekonomi, sosial, dan lingkungan. Dengan pendekatan integratif ini, perusahaan mampu menghadapi tantangan keberlanjutan global dan mendukung tujuan pembangunan berkelanjutan.
Analysis of Good Corporate Governance in Increasing Investor Trust Safitri, Tsamara Nayla; Athaya, Nada Syifa; Miranda, Aqilah; Maisyarah, Renny
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 2 No. 4 (2025): June
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v2i4.669

Abstract

This study aims to examine in depth the role of Good Corporate Governance (GCG) in increasing investor confidence in public companies. Investor trust is an important element that can influence investment decisions and long-term loyalty. Using a descriptive qualitative approach through a literature study, this research collected secondary data from various sources such as scientific journals, books, international regulatory reports (OECD), as well as local policies from the Financial Services Authority (OJK). The analysis was conducted by highlighting how the implementation of GCG principles-such as transparency, accountability, responsibility, independence, and fairness-contributes to improving managerial integrity and corporate credibility in the eyes of investors. The results show that companies that consistently implement GCG principles have higher attractiveness in the capital market, and are able to create a more stable and sustainable investment climate.
Co-Authors Maisyarah, Renny Manao, Marcella Chintya Miranda, Aqilah Nur Aliah, Nur Panjaitan, Gloria Oktavania Safitri, Tsamara Nayla Tamba, Rani Tamba, Rani Rosya Vina Arnita