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"Penelitian ini adalah penelitian kuantitatif dengan desain eksperimental yang bertujuan untuk menguji pengaruh informasi terhadap bias zero-sum pada sumber daya tangible dan intangible. Penelitian ini menggunakan desain between subject posttest only. DV dari penelitian ini adalah bias zero-sum. IV (informasi) dimanipulasi dengan cara induksi teks. Kelompok eksperimen diberikan teks berisi informasi untuk menurunkan bias zero-sum, sedangkan kelompok kontrol tidak diberikan teks apa pun. Moderator pada penelitan ini adalah persepsi sumber daya yang terbagi menjadi dua, yakni tangible dan intangible. Sebanyak 124 partisipan direkrut melalui media sosial Line dan WhatsApp. Hasil cek manipulasi menunjukkan bahwa manipulasi berhasil namun hasil analisis uji beda tidak membuktikan adanya pengaruh informasi dan jenis sumber daya terhadap bias zero-sum. Melalui analisis independent sample t test ditunjukkan hasil bahwa terdapat perbedaan pengambilan keputusan yang mungkin mempengaruhi bias zero-sum, yaitu pengambilan keputusan dependent.

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This study is a quantitative study with an experimental design with the purpose of testing the effect of information to zero-sum bias in tangible and intangible resources. This study uses a between-subject posttest only design. The dependent variable of this study is zero-sum bias. The Independent variable (information) is manipulated by text induction. The experiment group is given a text containing information to reduce zero-sum bias, meanwhile the control group is not given any text. The moderator variable in this study is the perception of resources that is divided into tangible and intangible resources. As many as 124 participants were recruited by the Line and WhatsApp social media. The result of manipulation check shows that the manipulation succeded. However, the results independent samples t test does not prove any effect of information and perception of resources. Through the further analysis, it was shown the result that there might be a difference in decision making that might influence zero-sum bias, which is the dependent decision making variable."

"ABSTRAKAset tidak berwujud adalah aset yang tidak dapat dilihat atau diukur secara fisik. Meskipun mereka tdak memiliki karakteristik fisik, aset tidak berwujud memiliki nilai karena keuntungan yang mereka berikan untuk bisnis. Makalah ini menganalisis model penilaian aset tidak berwujud yang dapat digunakan untuk menilai aset tidak berwujud: nama merk dan penelitian pengembangan aset. Nilai aset-aset ini dapat ditingkatkan atau diturunkan, berdasarkan hasil dari proses pengadilan. Jika suatu perusahaan mengeluarkan biaya hukum untuk berhasil mempertahankan aset tidak berwujud, biaya-biaya tersebut dikapitalisasi dan meningkatkan nilai tidak berwujud. Di sisi lain, jika sebuah perusahaan tidak berhasil dalam mempertahankan aset tidak berwujud, yang tidak berwujud itu tidak berharga dan perusahaan diharuskan untuk menghapusnya. Dalam hal ini, saya memeriksa semua kejadian bedasarkan Australian Accounting Standards Board AASB 138 Intangible Assets sebagaimana diterbitkan dan diubah oleh International Accounting Standards Board IASB .

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ABSTRACTIntangible assets are assets that cannot be seen or physically measured. Although they have no physical characteristics, intangible assets have value because of the advantage they provide to a business. This paper analysed valuation model of intangible assets that can be used to value intangible assets: brand name and research development assets. The value of these assets can be increased or decreased, based on the outcomes of court proceedings. If a company incurs legal costs to successfully defend an intangible asset, those costs are capitalised and increase the value of the intangible. On the other hand, if a company is unsuccessful in defending an intangible asset, the intangible is worthless and the company is required to write it off. In this case, I examine the event based on Australian Accounting Standards Board AASB 138 Intangible Assets as issued and amended by the International Accounting Standards Board IASB ."

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