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The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.

This study aims to identify and evaluate the cultural tourism potential of Kalurahan Grogol in Gunungkidul Regency to inform the development of a community-based cultural tourism village. The research employed a qualitative descriptive approach supported by quantitative scoring techniques using a 1–5 Likert scale across four assessment dimensions: cultural value, physical value, tourism value, and experiential value. The analysis applied Du Cros and McKercher’s Market Appeal–Robusticity Matrix to map the market attractiveness and cultural robustness of each cultural asset. Data were collected through semi-structured interviews, observations, and documentation studies of 46 tangible and intangible cultural assets in Kalurahan Grogol. The findings reveal that most cultural assets exhibit moderate to high cultural robustness, indicating that local cultural practices remain active and socially sustained within the community. Prominent cultural assets such as Rasulan, Karawitan Lestari Budoyo, Reog Sedyo Laras, Gejlok Lesung, Sega Berkat, and Tempe Godhong are positioned in Quadrant A1, characterized by high market appeal and high robustness, making them highly potential as leading cultural tourism attractions. Meanwhile, assets in Quadrants B and C present opportunities to develop creative, educational, spiritual, and wellness-based experiential tourism products. The study also finds that several sacred traditions categorized in Quadrant D are more appropriately preserved through non-commercial approaches. The absence of cultural assets in the D3 category indicates that the cultural system of Kalurahan Grogol remains adaptive and regenerative amid modernization. This research contributes theoretically by extending the application of the Market Appeal–Robusticity Matrix into the context of community-based cultural tourism villages. It provides strategic recommendations for sustainable cultural tourism development that remain sensitive to local cultural authenticity.

This study examines the effect of transfer pricing, thin capitalization, and intangible assets on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using a purposive sampling method, 90 firms were selected, yielding 262 firm-year observations after removing 8 outliers from an initial pool of 270. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR); transfer pricing by the Related Party Transaction ratio (RPT); thin capitalization by the Debt-to-Equity Ratio (DER); and intangible assets by the ratio of intangible assets to total assets. The results indicate that transfer pricing has a significant negative effect on tax avoidance, thin capitalization has a significant negative effect on tax avoidance, and intangible assets do not significantly affect tax avoidance. The model is jointly significant (F = 25.422; p < .001) with an Adjusted R² of 21.92%, indicating that 21.92% of the variation in tax avoidance is explained by the three independent variables. These findings carry important implications for tax authorities seeking to strengthen oversight of related-party transactions and the capital structures of multinational enterprises.

This study aims to provide a legal analysis of the position of Intellectual Property Rights (IPR) as an object of fiduciary security agreement, and the role and responsibility of notaries in the process of securing such collateral. The growth of the creative economy has led to the need for legal recognition of the economic value of intellectual property, allowing IPR to be treated as a viable asset for fiduciary guarantees. Under Indonesian positive law, IPR is recognized as intangible property that can be used as fiduciary collateral, particularly as regulated under Law No. 42 of 1999 on Fiduciary Guarantee and further supported by Government Regulation No. 24 of 2022 concerning the Creative Economy. In practice, the implementation of IPR as collateral remains challenging, especially regarding valuation, legal certainty of ownership, and the registration process. This is where the role of notaries becomes essential. A notary not only acts as a public official in drafting the fiduciary agreement deed, but also ensures the legality, validity, and legal protection of the rights and obligations of all involved parties. This research applies normative legal methods, using statutory and literature approaches to analyze current legal issues. The findings indicate that an active role of notaries is crucial to ensure the legality of fiduciary agreements involving IPR and to support broader access to financing based on intellectual assets. The study concludes that regulatory improvements and broader public understanding are necessary to strengthen the position of IPR as a reliable object of fiduciary security within Indonesia’s legal and economic framework.

This research is based on the understanding that increasing the number of entrepreneurs is a crucial element for a country's economic growth. The contribution of the younger generation, especially college graduates, is vital in improving the quality of human resources and driving national economic growth. This study aims to examine the influence of entrepreneurship learning and entrepreneurial motivation on the entrepreneurial interest of students in the Economics Education study program at PGRI Wiranegara University. This education also has the potential to reduce unemployment and make entrepreneurship a promising career path. In addition to physical capital, interest and courage in entrepreneurship are crucial intangible assets for students in optimizing their potential and contributing to the country's economic growth. The method used in this study was quantitative with an associative design. Data were collected by distributing questionnaires to Economics Education students from the classes of 2021, 2022, and 2023 who had completed the "Entrepreneurship" course. Validity was tested using the Pearson correlation coefficient, while reliability was tested using the Cronbach's Alpha method. Data analysis was performed using multiple linear regression. Based on the results obtained, it was concluded that entrepreneurship learning and entrepreneurial motivation have both partial and simultaneous effects on entrepreneurial interest among students in the Economics Education Study Program at Universitas PGRI Wiranegara.

The banking sector plays a strategic role in supporting financial system stability and capital market development. Market performance, reflected through stock returns, represents investor confidence in a firm’s prospects and sustainability. In recent years, investors have increasingly considered non-financial factors such as intellectual capital and corporate social responsibility in evaluating firm value. However, empirical findings regarding the effect of these factors on market performance remain inconsistent, particularly in the Indonesian banking sector. This study aims to examine the effect of intellectual capital and corporate social responsibility on market performance of conventional commercial banks listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. Intellectual capital is measured using the Value Added Intellectual Coefficient method, while corporate social responsibility is measured using a disclosure index based on the Global Reporting Initiative. Market performance is proxied by stock returns. Data analysis is conducted using multiple linear regression with the Ordinary Least Squares approach. The results indicate that intellectual capital and corporate social responsibility have a positive and significant effect on market performance. These findings suggest that effective management of intangible assets and social responsibility disclosure can enhance investor perception and firm value. The results provide important implications for bank management in formulating value-enhancing strategies and for investors in making investment decisions.  

This research examines the analysis of Return on Equity (ROE), Quick Ratio (QR), and Debt to Equity Ratio (DER) on corporate valuation, as assessed by Price-to-Book Value (PBV), within technology firms listed on the Indonesia Stock Exchange (IDX) during the period from 2022 to 2024. The primary aim of this investigation is to ascertain the effects of profitability, liquidity, and leverage both in isolation and in conjunction on market valuation in an industry characterized by innovation and intangible assets. This research employs panel data regression analysis utilizing EViews 13 as the quantitative methodology. The findings reveal that ROE significantly enhances PBV, indicating that investors place considerable importance on firms that are capable of generating substantial returns on equity for shareholders. Conversely, QR and DER appear to have no discernible impact on PBV. This observation can be attributed to the unique nature of technology companies, wherein investors prioritize factors other than short-term liquidity and leverage. Nonetheless, when assessed collectively, the three metrics illuminate the variations in corporate value. These results suggest that while financial stability indices exert a positive yet comparatively subdued effect on investor sentiment within the technology sector, profitability remains a paramount determinant. The study elucidates the financial determinants that influence corporate value in innovation-driven industries, providing valuable insights for managers and investors alike.

This study aims to conduct a comparative analysis of the implementation of PSAK 238 (Intangible Assets) and PSAK 236 (Impairment of Assets) within Indonesian manufacturing companies. Using a quantitative descriptive design, the research draws on annual reports of 50 selected manufacturing entities listed on the Indonesia Stock Exchange for the fiscal year 2023. Key variables include recognition, measurement, amortisation (for PSAK 238) and impairment indicators, recoverable amount, reversal-conditions (for PSAK 236). Findings indicate that although majority of firms comply with recognition criteria under PSAK 238, significant discrepancies persist in the disclosure of measurement model usage and the reversal of impairment losses per PSAK 236. The implications highlight the need for enhanced audit procedures and training for preparers of financial statements to ensure robust, transparent reporting. The study contributes theoretically by bridging standard-setting literature and empirically by offering insight into Indonesian practice. Implications for regulators and practitioners are discussed.

This study analyzes the simultaneous and partial effects of Price (X1), Corporate Image (X2), and Service Quality (X3) on Customer Satisfaction (Y) in cargo shipping services at PT. Serasi Shipping Indonesia, Semarang Branch. The increasingly competitive maritime logistics sector demands a deep understanding of the determinants of business-to-business (B2B) customer satisfaction. Employing an explanatory quantitative design with a saturated population and sample of 100 corporate customers, data were processed using multiple linear regression analysis (SPSS v.22). The t-test results indicate that Price (t=3.813), Corporate Image (t=4.428), and Service Quality (t=2.398) individually have a positive and significant influence on Customer Satisfaction. Simultaneously (F-test, F=37.812), all three variables significantly influence satisfaction, explaining 52.7% of the satisfaction variance. The crucial finding highlights Corporate Image as the most dominant predictor of satisfaction (\beta=0.392). This suggests that in the high-value cargo sector, the company’s reputation and assurance function as primary risk determinants for B2B customers, surpassing the importance of price and purely functional quality. These results offer clear managerial implications for logistics firms in prioritizing the reinforcement of intangible assets to maintain a long-term competitive advantage.

This research aims to empirically analyze the influence of intellectual capital and green accounting on the Company's performance. The importance of intangible resource management and compliance with environmental responsibility in creating a competitive advantage and the sustainability of the company's operations, especially during post-pandemic industrial dynamics. The phenomenon of declining Return on Assets (ROA) in several industrial sector companies also encourages the need to evaluate the effectiveness of the managerial strategies implemented. This study uses a quantitative approach with multiple linear regression analysis techniques. Samples were selected from 21 industrial sector companies that consistently published annual and sustainability reports during the study period. Secondary data is obtained from financial statements, sustainability reports, and official sources such as the IDX. The results of this study are expected to provide empirical evidence regarding the extent of the strategic role of intellectual capital and green accounting practices in increasing company efficiency, profitability, and legitimacy.

The concept of company value is critical for investors as it reflects the potential growth, profitability, and long-term sustainability of a business. Company value is a critical factor that guides investment decisions, as it embodies both tangible and intangible factors that contribute to the firm’s success. The factors that influence company value include Good Corporate Governance (GCG), which refers to the practices that ensure a company’s management is held accountable, transparent, and efficient. It also includes profitability metrics, such as Return on Assets (ROA) and Return on Equity (ROE), which indicate how well a company is performing in generating profits from its assets and equity. This study aimed to analyze how GCG and profitability influence company value, specifically in the infrastructure sector of Indonesia, listed on the Indonesia Stock Exchange (IDX). By using multiple linear regression analysis with data collected from 8 companies between 2020 and 2024, the research uncovered some insightful findings. It was found that the presence of Independent Commissioners, as part of GCG, had a positive and significant effect on company value. This highlights the importance of having independent oversight to ensure that the company operates in the best interests of its shareholders. In contrast, Institutional Ownership had no significant impact on company value, which might suggest that larger institutional investors do not always influence the company’s strategic direction in a way that directly affects value. Additionally, profitability, as measured by ROA and ROE, had significant effects on company value. ROA negatively influenced company value, which may indicate that companies with higher assets do not always perform better in terms of profitability, possibly due to inefficiencies. However, ROE had a positive influence on company value, suggesting that companies that efficiently use equity to generate profits are viewed more favorably by investors.  

This study aims to analyze the influence of Good Corporate Governance (GCG), intellectual capital, and leverage on firm value in technology sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period. GCG is measured through three indicators: managerial ownership, institutional ownership, and the presence of an audit committee. Intellectual capital is measured using the Value Added Intellectual Coefficient (VAIC™) method, while leverage is measured using the Debt to Equity Ratio (DER). Firm value as the dependent variable is measured using the Tobin's Q ratio. This study uses a quantitative approach with secondary data obtained from annual reports and financial statements of companies accessed through the official IDX website and each company's website. A purposive sampling technique was used to determine the sample, and eight companies were obtained with a total of 32 observation data over a four-year period. The results show that leverage has a significant effect on firm value, indicating that appropriate and proportional debt structure management is a key factor in increasing the value of companies in the technology sector. Meanwhile, managerial ownership, institutional ownership, the presence of an audit committee, and intellectual capital did not show a significant effect on firm value. This suggests that, in the technology sector, external financing strategies play a greater role than internal company factors such as ownership structure and intangible assets. These findings are expected to serve as a reference for company management and investors in formulating financing policies and managing knowledge-based resources.  

The purpose of this paper is to examine the role of Green Intellectual Capital (GIC) in the development of waste-to-energy (WtE) technologies, which is of special relevance for the incineration plants in the Gulf Cooperation Council (GCC) countries. Although previous studies have focused primarily on technological and infrastructural aspects, this paper investigates the contribution of intangible assets such as green human, structural, and relational capital towards the performance and sustainability of WtE systems. Adopting a mixed-method approach, the results show that Green Structural Capital has the first place in supporting operational efficiency, followed by Green Human Capital and Green Relational Capital. The statistical analysis based on Structural Equation Modeling (SEM) shows that all GIC dimensions are positively related to plant performance, with institutionalized knowledge and systems as the most significant enablers of innovation. Qualitative findings also highlight constraints such as lack of training, unhandy knowledge systems, and poor public-private interaction. The findings recommend policy suggestions for promoting GIC assimilation within environmental infrastructure and provide a region-based theoretical model connecting knowledge-based resources and sustainable waste management practices. The study emphasizes the importance of integrating intellectual capital into the strategic decision-making process of waste-to-energy plants to enhance their operational effectiveness and long-term sustainability. Additionally, the research underlines that fostering a knowledge-sharing culture and enhancing collaboration between various stakeholders, including governmental bodies, private firms, and research institutions, is critical for the success of green initiatives. Training programs aimed at developing green human capital and improving public-private partnerships are essential to overcoming the current barriers to innovation in the WtE sector. This study has practical and scholarly implications in unifying the focus from just technology to the facilitating role of human and intellectual capital in green transformation, further bridging the gap between environmental sustainability and technological advancements in waste management.

This study examines the transfer of trademark rights as a means of debt settlement in corporate bankruptcy proceedings, using the bankruptcy case of PT Nyonya Meneer as a case study. The main issue addressed is how trademarks, as intangible intellectual property with high economic value, can be used as debt settlement assets during bankruptcy. This research employs a normative legal method with statutory and conceptual approaches, supported by a review of relevant court decisions. The analysis focuses on the relationship between the provisions of Law No. 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations and Law No. 20 of 2016 on Trademarks. Trademarks may be transferred or sold to fulfill the debtor's obligations. Theoretical foundations include the Creditors’ Bargain Theory (Thomas H. Jackson) and the principle of wealth maximization (Richard A. Posner), emphasizing collective settlement and asset value optimization. The findings reveal that trademark transfer in bankruptcy is not explicitly regulated, creating a legal gap that affects the effectiveness of debt settlement and the protection of creditors’ rights. In the PT Nyonya Meneer case, the trademark despite its potential as a debt settlement instrument was not utilized optimally. Therefore, direct transfer of trademarks to creditors as a form of debt payment can be seen as an alternative solution, provided it is conducted under the principles of justice, legal certainty, and efficiency. This study recommends further regulation on the management and transfer of intellectual property within the bankruptcy regime to address the challenges of modern business practices.

Copyright royalties as an economic object in intellectual property are of particular concern in family law, especially when associated with their status as joint property in marriage. This study aims to examine and compare how the Indonesian and Malaysian legal systems regulate the distribution of copyright royalties in the context of divorce. In Indonesia, the concept of joint property is regulated in Law Number 1 of 1974, which was updated by Law Number 16 of 2019, as well as in the Compilation of Islamic Law. Meanwhile, in Malaysia, different Islamic family laws between states provide a basis for the division of joint property, including royalties, by considering the contribution of the spouse. This study uses a normative-comparative approach through literature study and analysis of legal documents. It was found that despite the differences in legal systems, both countries in principle recognize copyright royalties as part of joint property if they meet certain requirements, especially regarding the time of acquisition and the contribution of the spouse. This study emphasizes the importance of the principle of justice in the division of intangible assets in the context of a household.

This qualitative literature review examines the relationship between accounting for intangible assets, mismatching issues, and the declining informativeness of earnings. The findings reveal that traditional accounting frameworks inadequately address the growing significance of intangible assets, resulting in mismatching between revenues and expenses. Conservative accounting practices further exacerbate this issue by deferring the recognition of intangible-related expenditures, reducing the relevance of earnings as a decision-making tool. The review synthesizes insights from recent studies, highlighting the need for accounting reforms, such as the capitalization of certain intangible investments, to improve financial reporting accuracy. Furthermore, alternative metrics like adjusted earnings and advanced valuation models are discussed as potential solutions for mitigating mismatching effects. This study underscores the importance of evolving accounting standards to better reflect the economic realities of intangible asset-driven businesses.

Today, higher education is one of the pillars of development and economic growth for every country in the world. The absence of innovation in higher education is one of the primary problems that Iraqi universities confront and still unable to overcome. This situation could be attributed to the dearth of strategic innovation programs and a lack of creativity in lecturing. Therefore, this study proposes a framework that fits innovation practices and employee creativity into the organizational performance of Misan University in Iraq. Quantitative methods were used to test the hypotheses and validate the fitness of the conceptual framework with the empirical data. Simple random sampling technique was used in the survey procedure. The study sample includes 500 lecturers, whereas 422 valid questionnaires have been included in the data analysis. The results show that innovation practices and creativity have a significant effect on the organizational performance of Misan University. These findings provide evidence that achieving superior performance in higher education no longer depends on the deployment of tangible assets like financial resources or the number of academic staff and faculty, but also on intangible assets such as creative lecturing and adopting innovation practices in the learning process. Thus, this study recommends that higher education institutions in Iraq focus on recruiting creative lecturers who can improve students' learning ability by promoting new ways of learning scientific materials in parallel with an innovation strategy in all organizational functions and processes.

Transfer Pricing is one of the many terms for policies regulated by national and multinational companies in determining the transfer price of a transaction, be it the price of services, goods, or intangible assets. The main purpose of transfer pricing is to evaluate and measure company performance, but in practice transfer pricing is often used by multinational companies to minimize the amount of tax paid through price engineering that is transferred between divisions or between companies that have special relationships. A special relationship is an ownership relationship between one company and another company and this relationship occurs because of a relationship between one party and another that is not contained in an ordinary relationship. Based on the company's point of view, transfer pricing is very useful for reducing costs and corporate income tax. However, from the government's point of view, transfer pricing engineering carried out in transfer pricing practices can reduce potential government revenue, especially from the tax sector because multinational companies tend to shift their tax obligations from countries with high taxes to countries with low taxes. Thus, to regulate the transfer price, the law gives authority to the tax authorities to re-determine the amount of the transfer price between parties who have a special relationship.

Transfer pricing is a policy used when setting the transfer price of a transaction, whether it involves goods, services, intangible assets, or financial transactions, and is often practiced in the industrial world. The practice of transfer pricing can be reflected in aspects of tax planning, bonus mechanisms, the valuation of intangible assets, and tunneling incentives. This study aims to examine whether tax planning, bonus mechanisms, the determination of intangible asset values, and tunneling incentives are variables that influence transfer pricing practices. The population in this study consists of 136 industries, and 80 samples were obtained from manufacturing companies listed on the Indonesia Stock Exchange for the period of 2018-2021. The sample selection was conducted using purposive sampling with the following criteria: 1) manufacturing companies listed on the Indonesia Stock Exchange during the period of 2018-2021, 2) companies that did not incur losses during the observation years, 3) companies that have special relationships in the form of sales transactions with related parties, and 4) companies that record intangible assets. This research uses panel data analysis techniques with the assistance of EViews 9 tools. The research results indicate that tax planning, intangible assets, and tunneling incentives have a significant positive effect on transfer pricing. Meanwhile, the mechanism of bonuses has a negative but insignificant effect on transfer pricing

This study aims to examine whether level 1 fair value assets and intangible assets have a significant impact on earnings management within Indonesia's banking service sector. The research sample included 136 foreign exchange banks that reported financial data on the Indonesia Stock Exchange between 2019 and 2022. Data analysis was conducted using multiple linear regression. The findings show a significant effect of level 1 fair value assets on earnings management in Indonesia's banking industry, while no significant effect was found for intangible assets. The study concludes that fair value asset measurements do not influence earnings management, whereas intangible assets do. To support ongoing improvements in financial accounting standards, it is recommended to implement the guidelines from accounting standards 68 (measuring fair value) and 19 (intangible assets), and to comply with the requirements of International Accounting Standards (IAS) 13 and IAS 38. Additionally, continuous enhancements to corporate governance and internal control systems are essential for boosting entity performance, improving financial reporting processes, and increasing earnings quality. This study serves as a preliminary investigation into the effect of intangible assets and level 1 fair value measurements on earnings management in the Indonesian banking sector.