FEBRIANI, KARINA NURANI (2025) TINJAUAN SISTEMATIS AKUNTANSI ASET TAK BERWUJUD DAN RELEVANSINYA BAGI NILAI PERUSAHAAN PADA ERA DIGITAL. S1 thesis, Universitas PGRI Madiun.
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Abstract
This study explores the strategic role of intangible assets in creating corporate value in the digital era by highlighting such assets' recognition, measurement, presentation, and disclosure. In the modern economy, intellectual capital, data, algorithms, and social capital are becoming key pillars of innovation and competitiveness. Through a literature analysis approach, this study identifies the classification of intangible assets, their impact on firm value, and the challenges faced in their accounting practices. The results show that intangible assets cover traditional dimensions, such as research and development (R&D) and trademarks, to modern dimensions, such as artificial intelligence and digital platforms. These assets can be managed through internal investments in human capital and innovation and external acquisitions such as patents and goodwill, which contribute significantly to a firm's sustainability and competitive advantage. However, applicable accounting standards, such as IAS 38 and PSAK 19, often do not reflect the strategic value of non-conventional digital assets. This gap leads to discrepancies between the actual value of intangible assets and their representation in financial statements. This research confirms the urgency of accounting standards reform to accommodate the dynamics of digital assets. Developing a more flexible and inclusive framework, including alternative measurement methods and more transparent disclosures, can help companies accurately reflect the strategic potential of intangible assets. This approach supports more effective decision-making and strengthens companies' competitiveness in the evolving digital economy environment.
| Item Type: | Thesis/Skripsi/Tugas Akhir (S1) |
|---|---|
| Kata Kunci: | Intangible Assets, Classification, Firm Value, Business Strategy, Digital Era |
| Subjects: | A Social Sciences > HG Finance |
| Divisions: | Fakultas Keguruan dan Ilmu Pendidikan > Pendidikan Akuntansi |
| Depositing User: | FEBRIANI NURANI KARINA |
| Date Deposited: | 12 Aug 2025 06:33 |
| Last Modified: | 12 Aug 2025 06:33 |
| URI: | http://eprint.unipma.ac.id/id/eprint/4068 |
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