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Miranti Kartika Dewi
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Department of Accounting, Faculty of Economics and Business Universitas Indonesia Kampus UI Depok, Jawa Barat, 16424, Indonesia
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INDONESIA
Jurnal Akuntansi dan Keuangan Indonesia
Published by Universitas Indonesia
ISSN : 18298494     EISSN : 24069701     DOI : 10.7454/jaki
Core Subject :
JAKI aims to contribute to the development of knowledge and practice of accounting and finance by publishing theoretical and empirical research papers showcasing Indonesia as well as other emerging and developed markets. Authors are invited to submit articles that address the discourses of accounting and finance from various fields of study, such as financial accounting, public sector accounting, management accounting, Islamic accounting and financial management, auditing, capital market based accounting research, corporate governance, ethics and professionalism, corporate finance, accounting education, behavioral accounting, taxation, banking, information system, sustainability reporting, comprehensive corporate reporting, and climate change-related reporting. The contributed papers may cover the following ranges of subjects but are not limited to: - Discussion and exploration of new theory and knowledge of public, corporate and nonprofit accounting and finance - Empirical investigations providing novel and contributions substantial contributions in the above topical areas of interest - Case studies exploring accounting and finance practices are also welcome
Arjuna Subject : -
Articles 6 Documents
 1 
Search results for , issue "Vol. 1, No. 1" : 6 Documents clear
AKUNTANSI UNTUK PEMAIN SEPAK BOLA Devi, Astri Prima
Jurnal Akuntansi dan Keuangan Indonesia Vol. 1, No. 1
Publisher : UI Scholars Hub

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Abstract

Accounting reports on intangible assets have long been a problem, especially, those related to human capitals. They have become a problem whether they appear in balance sheet or not. These human capitals have to fulfill asset definitions and recognition criteria. This paper highlights human capital reported in the United Kingdom football club’s balance sheet. As we know the United Kingdom football industries have developed and yielded hundred billions pounds every year. They have also made football players become most important and most expensive in football clubs, with clubs paying regular large transfer fees in the transfer market to acquire players. FRS 10 Accounting for intangible assets and goodwill, recommends capitalization as the most appropriate treatment for intangible assets. There are two main issues that will be analyzed in this paper. First, do football players fulfill the accounting criteria to be classified as assets of the football clubs? Second, if so how should they account for?
KOMITE AUDIT, GOOD CORPORATE GOVERNANCE DAN PENGUNGKAPAN INFORMASI Utama, Marta
Jurnal Akuntansi dan Keuangan Indonesia Vol. 1, No. 1
Publisher : UI Scholars Hub

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Abstract

Recently, the atmosphere of business and corporation in all over the world especially in Indonesia has been reminded with good corporate governance. Since the storm of corporate mega scandal that led to the downturn of U.S. economy, regulators in many parts of the world have been busy with efforts of finding strong and agile regulation for externally pushed good corporate governance implementation. One of the most important instruments of good corporate governance is audit committee. Many aspects of the regulation are intended to create a good audit committee which functions are as well as the power given by the regulation. With the relationship of audit committee and good corporate governance, this article is intended to give a new perspective of the relationship between those two components and the information disclosures. The presentation will be much like an analysis of regulation instruments that issued by regulatory bodies in Indonesia which are obliged to administrate the financial industry especially that are concerned about audit committee and good corporate governance. This article is expected to give particular important new knowledge about the terms, function and relationship between audit committee, good corporate governance and information disclosures. Thus, we can give our contribution to the process of building good governance in all aspects of our nation.
GOODWILL HUNTING Napitupulu, Daniel
Jurnal Akuntansi dan Keuangan Indonesia Vol. 1, No. 1
Publisher : UI Scholars Hub

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Abstract

We have not yet had high quality international standards which can be used all over the world. Thus, we need to work together to make such things. An important standard that need to be done is the one about goodwill recognition. US GAAP, UK GAAP and International Accounting Standard give different guidance. Harmonization of these standards will create a uniformed goodwill accounting which consistently can be applied by companies.
MODAL INTELEKTUAL Widiyaningrum, Ambar; E., Hutabrini A.
Jurnal Akuntansi dan Keuangan Indonesia Vol. 1, No. 1
Publisher : UI Scholars Hub

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Abstract

New types of business are growing. The number of information and technology industries is increasing. Assets from these industries consist of intangibles especially intellectual capitals. As one of the new breed of intangibles, intellectual capital has received great attention from the world-wide accounting communities. New standards and regulations has been developed and implemented. Still, the controversy is still going on. Many of the regulations still need further development as the environment keeps changing. Many accounting researchers have developed their own theories of intellectual capital. Some of them will be discussed further in this article. Some researchers believe that the current financial reporting system is not able to generate a financial statement that represents the actual condition of companies. The financial reporting system is said to fulfill only the needs of companies as a result of industrial revolution. This article will discuss further about intellectual capital and intangible assets from the theoretical and standards side. It will arouse the readers to make discussion about the treatment, valuation and measurement of intellectual capital. It may open our eyes to accept the dynamics of intangibles in the future.
HAK MINORITAS: KEWAJIBAN DAN EKUITAS Budi, Aisyah
Jurnal Akuntansi dan Keuangan Indonesia Vol. 1, No. 1
Publisher : UI Scholars Hub

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Abstract

This article contains a brief discussion about the position of the minority’s interest in the balance sheet. There have been arguments about where to put minority interest in the balance sheet. There are three alternatives: in the liabilities, stockholders’ equity, or between liabilities and stockholders’ equity. These alternatives are based on two consolidation theories, parent company theory and entity theory. This article is expected to give a broader perspective and more knowledge about minority interest, a simple account on balance sheet that is less attractive. At the end of the article, the writer gives her own opinion and conclusion about the nature of the minority interest and the position in the balance sheet.
AKTIVA TAK BERWUJUD Lisvery, Saoria; Ginting, Irma Yosephine
Jurnal Akuntansi dan Keuangan Indonesia Vol. 1, No. 1
Publisher : UI Scholars Hub

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Abstract

Today, the world is facing a new era. The changing breeze keeps flowing to apprehend a new scheme of business. The new era of business and industry which now focus on information and technology are much more intangible to be measured. They are as well known as intellectual capitals. In addition, the level of business complexity has increased rapidly with the breaching development of intangible assets. Now, assets are valued based not only on their intrinsic beneficiary but also on the effects on the company. Goodwill has been much more familiar in the last decade than before as the merger & acquisition trends are spreading all over the world. A group of assets of a company has been valued more (or less) than its intrinsic value because of many factors. This residual value is treated and known as goodwill. As brand develops and become much stronger, it has its own value. As previously brand was not defined as tangible assets, we did even not know that it actually was an asset. As one of the components of new intangible assets, brand equity has put itself a mark on the financial statement of corporations. This article is intended to give deeper analysis on the development of intangible assets, especially on those described above. With a combination of theories from textbooks and standards, this article will give the readers a new understanding of what intangible asset are and therefore broaden our horizontal perspective in anticipating the arrival of new intangibles that may come, as the environment is still developing.

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