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All Journal Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Bhaktiningsih, Tri Yuni
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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HOW IS THE IMPLEMENTATION OF GOODWILL ACCOUNTING IN INDONESIA? Askiah, Ummi; Bhaktiningsih, Tri Yuni; Widyana, Sarah; Firmansyah, Amrie
Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Vol. 6 No. 2 (2025): Journal of Accounting, Entrepreneurship, and Financial Technology (JAEF)
Publisher : Accounting Study Program, Universitas Ciputra Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37715/jaef.v6i2.4730

Abstract

Goodwill is generated when one firm merges with another one. When the amount spent on acquiring something is higher than the estimated worth of its assets, it is recorded as goodwill on the financial statement. In the past, goodwill used to be amortized. However, modern procedures now require annual impairment testing, which considers the belief that goodwill has an unlimited life and continued economic value. This study explores the disclosure of goodwill and impairment in technology companies in Indonesia and analyzes the consistency of goodwill impairment reporting under PSAK 48. The study also seeks to understand how technology companies in Indonesia apply accounting standards related to goodwill and its impact on financial statements and company performance. This work employs a qualitative research approach, utilizing data sources from a scoping evaluation of previous research on goodwill. This study demonstrates that the laws regulating goodwill have undergone many revisions, and goodwill is currently recognized as an asset obtained through a corporate merger. It is necessary to assess the impairment of goodwill annually. This research is anticipated to contribute to the existing knowledge on goodwill within financial accounting literature or academic scholarship framework.
AKUNTANSI MANAJEMEN STRATEGIS DALAM ERA DIGITAL : REVIEW LITERATUR TENTANG TRANSFORMASI DAN INOVASI Bhaktiningsih, Tri Yuni; Surbakti, Lidya Primta
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 8 No 3 (2024): Edisi September - Desember 2024
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v8i3.4446

Abstract

Aspek bisnis termasuk di dalam akuntansi manajemen sudah mengalami perubahan signifikan terhadap perkembangan teknologi digital. Teknologi-teknologi yang bermunculan memungkinkan dapat membantu dalam pengolahan data yang lebih cepat, akurat, dan mendalam seperti Big Data, Artificial Intelligence (AI), dan Blockchain. Kajian literatur tentang bagaimana akuntansi manajemen strategis mampu beradaptasi dan berinovasi merupakan hal yang penting untuk menambah pemahaman. Penelitian ini menggunakan pendekatan literature review untuk mengumpulkan, menganalisis, dan mensintesis temuan penelitian yang ada terkait transformasi dan inovasi akuntansi manajemen strategis di era digital. Dampak positif dari teknologi ini antara lain pemrosesan data yang lebih cepat dan akurat serta peningkatan kemampuan dalam memprediksi tren masa depan untuk mendukung pengambilan keputusan strategis.
Co-Authors Amrie Firmansyah Askiah, Ummi Lidya Primta Surbakti Widyana, Sarah