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All Journal Journal of Accounting, Management and Economics Research IIJSE
Bagaskara, Fadilah Fajar
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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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.
Examining Money Laundering in the Insurance Industry Through Fraud Heptagon Theory Perspective Bagaskara, Fadilah Fajar; Yanti, Harti Budi
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 2 (2025): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i2.6186

Abstract

Based on the principle of insurable interest, individuals and organizations enter into insurance agreements with the primary objective of securing protection against potential financial losses caused by unforeseen risks. However, according to various literature, insurance can also be utilized as a financial instrument for money laundering activities. This study aims to uncover potential indicators that may serve as opportunities for money laundering, analyzed through the lens of the Fraud Heptagon Theory, which includes the aspects of pressure, opportunity, rationalization, competence, arrogance, culture, and religion. This research employs a qualitative methodology with an interview approach, targeting individuals working within the insurance industry, such as insurance companies (internal auditors, insurance agents, underwriters), insurance brokers, and reinsurance companies to gain insights into the complex trade schemes. The implementation of Anti-Money Laundering (AML) measures is crucial to minimize the potential for money laundering and to ensure compliance with existing regulations.
Co-Authors Yanti, Harti Budi