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All Journal Asia Pacific Fraud Journal Journal of Accounting, Management and Economics Research
Bagaskara, Fadilah Fajar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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The Implementation of PSAK 22 In Business Combinations: A Case Study of PT X Acquiring of PT Y Bagaskara, Fadilah Fajar; Yanti, Harti Budi
Journal of Accounting, Management, and Economics Research (JAMER) Vol 3 No 2 (2025): JANUARY 2025
Publisher : Lembaga Penelitian Universitas YARSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33476/jamer.v3i2.229

Abstract

This study examines the application of PSAK 22 on business combinations, focusing on the acquisition of PT Y by PT X. PSAK 22 requires the acquisition method, mandating acquiring entities to measure and recognize identifiable assets, liabilities, and any goodwill from the transaction. Using a qualitative approach, the research employs in-depth interviews with key stakeholders and a literature review of financial reports and academic sources. It explores relevant accounting treatments under PSAK 22 and PSAK 65, ensuring accurate consolidation of assets and liabilities. The findings highlight challenges and advantages experienced by PT X in acquiring PT Y, providing practical insights for companies navigating similar transactions. This research underscores the alignment between PSAK 22 and the practical challenges faced by Indonesian companies, emphasizing regional and industry-specific considerations. The study offers a practical framework for companies applying PSAK 22, enriches academic discourse on business combination accounting in emerging markets, and supports policymakers in refining standards to address industry complexities. By bridging theoretical and practical perspectives, this research provides valuable guidance for improving the implementation of PSAK 22 in Indonesia and similar contexts.
Enhancing Vendor Selection Integrity: Integrating Fraud Heptagon Theory Framework in the Context of Fraud Prevention Bagaskara, Fadilah Fajar; Tumanggor, Dian Valentina; Hasan, Abdullah Abdurahman
Asia Pacific Fraud Journal Vol. 10 No. 2: 2nd Edition (July-December 2025)
Publisher : Association of Certified Fraud Examiners Indonesia Chapter

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21532/apfjournal.v10i2.390

Abstract

This study examines how financial pressure, rationalization, opportunity, arrogance, competence, culture, and religiosity influence fraudulent behavior in vendor selection processes using Fraud Heptagon Theory, making it suitable for analyzing potential fraud in Indonesia, where culture and religion are emphasized. Interviews with procurement committee members reveal that sufficient income and strong governance practices can mitigate fraud. However, rationalization, perceived opportunities, and arrogance increase fraud risk. Competence alone does not significantly impact fraud, but it can when combined with ethical training. A strong ethical culture and high religiosity are associated with lower fraud propensity. The findings suggest that aligning incentives, enhancing ethical training, implementing robust internal controls, fostering an ethical culture, and integrating religious values can reduce fraud risks. The implication of this study is to gain a deeper interpretation of the interplay of these factors preventing fraud and maintaining integrity in vendor selection.
Co-Authors Hasan, Abdullah Abdurahman Tumanggor, Dian Valentina Yanti, Harti Budi