Muhammad Nurul Aripin, . (2024) PERLAKUAN AKUNTANSI TERHADAP FILM DAN KONTEN VIDEO PADA PLATFORM DIGITAL SEBAGAI ASET TIDAK BERWUJUD. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.
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Abstract
The purpose of this research is to see the application of accounting treatment not only to films as intangible assets but also video content as intangible assets by referring to Financial Accounting Standards in Indonesia which is used as a basis for recognition and measurement. The company used as a place for research is PT Anak Muda Grup (CAMEO PROJECT), a company that operates in the field of creating video content based on YouTube. The accounting treatments traced include recognition, measurement and assessment. This research uses qualitative methods, interpretive paradigms, and a case study approach. Data collection techniques is conducted with semi-structured interviews and documentation via print or digital media. Next, the data is validated through triangulation and data analysis is processed through reduction, verification and conclusions. The results of this research show that films can be used as intangible assets with reference to SAK EMKM & PSAK 19 because they meet the 3 classifications listed and it is difficult for video content to be used as intangible assets because of several obstacles in fulfilling the classification, especially in meeting the requirements to provide economic benefits and because the costs incurred to acquire these assets are difficult to distinguish from operational costs. This research also shows that PT Anak Muda Grup does not record the video and film content they create as intangible assets but only as company assets that are used for data archives or company libraries only.
| Item Type: | Thesis (Skripsi) |
|---|---|
| Additional Information: | [No.Panggil: 1910112151] [Pembimbing: Husnah Nur Laela Ermaya] [Penguji 1: Agus Maulana] [Penguji 2: Rahmasari Fahria] |
| Uncontrolled Keywords: | Accounting Treatment, Intangible Assets, Video Content, Films, SAK |
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1) |
| Depositing User: | Muhammad Nurul Aripin |
| Date Deposited: | 21 Mar 2024 01:35 |
| Last Modified: | 21 Mar 2024 01:35 |
| URI: | http://repository.upnvj.ac.id/id/eprint/28875 |
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