Overview In Indonesia, the audit is conducted in accordance with Standards on Auditing established by the Indonesian Institute of Certified Public Accountants (IAPI). In the accounting, goodwill refers to the intangible non-current asset that arises from the business combination when the amount paid for acquiring a company is more than the fair value of net … Read more
Many strategies are carried out by the Company to develop its business with the aim of maximizing profits. One way is to make an acquisition, it is a business strategy to take over ownership of another company, but the company is still standing alone or separate from the parent company. In general, the motivation for … Read more
Understanding Electronic Signature Authenticity: A Crucial Pillar in Indonesia’s Digital Era In the rapidly evolving digital era, traditional business practices such as paper signatures are gradually being replaced by electronic signatures. Not only do they simplify the process, but they also offer security and authenticity comparable to conventional signatures. What is an Electronic Signature? An … Read more
General Overview of GMS The General Meeting of Shareholders (GMS) holds unparalleled authority within the corporate structure. As one of the corporate organs, the GMS possesses powers not granted to the board of directors or the supervisory board within the limits established in Law Number 40 of 2007 concerning Limited Liability Companies (Undang-Undang Perseroan Terbatas: … Read more
In the era of rapid digital advancement, Artificial Intelligence (AI) has emerged as a game-changer across various industries, including the accounting profession. AI offers tremendous potential to enhance efficiency, accuracy, and productivity. However, the implementation of this technology also presents challenges that accountants must anticipate in order to remain relevant amid these advancements. One of … Read more
As Taxpayers, both Corporations and Individuals have tax obligations that must be fulfilled, known as the payment of due taxes. Before making a tax payment, Taxpayers are required to have an EFIN number first. An EFIN is a Taxpayer identification number used to access electronic tax services. Once a Taxpayer has an EFIN, they can … Read more
One of the company’s corporate actions to own another company is to buy most of the shares owned by another company. In the event that the Company acquires shares and there is a difference in the selling price between the book value of the shares and the sale and purchase value of the shares, goodwill … Read more
In 2022, the Government of the Republic of Indonesia ratified Law No. 27 of 2022 on Personal Data Protection (PDP Law). With the enactment of the PDP Law, it is crucial for all business operators to study and prepare for the implementation of obligations arising from the enactment of the PDP Law, especially for all … Read more
Auditing is a well-respected and rewarding career. It is a challenging profession that requires high standard of ethics, meticulousness, and professionalism. While all professionals must exhibit professionalism, some professions have more rigorous expectations than others. Auditing is one of those professions. Auditors are expected to demonstrate professional conduct during the performance of audit activities. The … Read more
The Indonesian Personal Data Protection Act (UU PDP) establishes stringent regulations to safeguard the privacy and security of personal data. Implementing these regulations requires a systematic approach, particularly in the realm of system implementation. This article explores the key aspects of the UU PDP and provides insights into how organizations can effectively implement data protection … Read more
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