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Concepts for Analysis
Accounting for Self-Constructed Assets
Lukas Lulilasan
Obed Rumpa
Muhammad Ramadhan Slamet
Angkatan XXXI – MAKSI UGM

Latar Belakang Perusahaan
Troopers

Medical

Labs,

Inc.

telah

memulai

operasinya 5 tahun yang lalu dengan memproduksi
Stretics, yaitu suatu alat kesehatan tipe terbaru yang diharapkan dapat terjual ke dokter umum, dokter gigi, dan rumah sakit.
Permasalahan yang dihadapi
Permintaan Stretics jauh melebihi ekspektasi awal sehingga perusahaan tidak mampu memproduksi jumlah Stretics yang cukup. Untuk memenuhi permintaan tersebut, diperlukan peralatan yang lebih efisien. Perusahaan lalu memutuskan untuk merancang dan membuat peralatan tersebut karena peralatan yang ada dipasar saat ini, tidak sesuai untuk memproduksi Stretics.
Pada tahun 2010, bagian dari pabrik disediakan untuk mengembangkan peralatan baru tersebut serta staff khusus. Dalam kurun waktu 6 bulan, sebuah mesin yang telah dikembangkan dengan biaya
$ 714.000 telah meningkatkan produksi secara dramatis dan mengurangi biaya tenaga kerja langsung secara substansial. Tertarik dengan keberhasilan mesin baru tersebut, perusahaan membuat tiga mesin lagi dengan jenis yang sama dengan biaya masing-masing sebesar $ 441.000.
Pertanyaan
1. Secara umum, biaya-biaya apa saja yang seharusnya dikapitalisasi untuk peralatan yang dibuat sendiri oleh perusahaan?
Jawab :
PSAK 16
06. ...
Biaya perolehan adalah jumlah kas atau setara kas yang dibayarkan atau nilai wajar dari imbalan lain yang diserahkan untuk memperoleh suatu aset pada saat perolehan atau konstruksi atau, jika dapat diterapkan, jumlah yang diatribusikan pada aset ketika pertama kali diakui sesuai dengan persyaratan tertentu dalam PSAK lain, misalnya PSAK 53:
Pembayaran Berbasis Saham.
...
07. Biaya perolehan aset tetap diakui sebagai aset jika dan hanya jika:
(a) kemungkinan besar entitas akan memperoleh manfaat ekonomi masa depan dari aset tersebut; dan
(b) biaya perolehannya dapat diukur secara andal.

Berdasarkan PSAK 16 paragraf 06 dan 07, biaya perolehan aset tetap merupakan biaya-biaya yang dikeluarkan untuk memperoleh aset tetap yang diakui sebagai aset.
Concepts for Analysis |CA 10-2 Accounting for Self-Constructed Assets

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PSAK 16
16. Biaya perolehan aset tetap meliputi :
...
(b) setiap biaya yang dapat diatribusikan secara langsung untuk membawa aset ke lokasi dan kondisi yang diinginkan supaya aset tersebut siap digunakan sesuai dengan maksud manajemen; ...
17. Contoh biaya yang dapat diatribusikan secara langsung adalah :
(a) biaya imbalan kerja (sebagaimana didefinisikan dalam PSAK 24: Imbalan Kerja) yang timbul secara langsung dari konstuksi atau perolehan aset tetap;
(b) biaya penyiapan lahan untuk pabrik;
(c) biaya penanganan dan penyerahan awal;
(d) biaya perakitan dan instalasi;
(e) biaya pengujian aset apakah aset berfungsi dengan baik, setelah dikurangi hasil neto penjualan setiap produk yang dihasilkan sehubungan dengan pegujian tersebut (seperti contoh hasil dari peralatan yang sedang diuji); dan
(f) komisi profesional.

Dalam memperoleh aset tetap, perusahaan dapat melakukan konstruksi sendiri. Pada PSAK 16 paragraf 16 poin (b) mengindikasikan bahwa biaya perolehan aset tetap didasarkan atas kontruksi sendiri oleh entitas. Dalam kasus ini, perusahaan melakukan konstruksi sendiri atas aset tetapnya karena peralatan yang tersedia di pasar tidak sesuai dengan memproduksi Stretics.
Biaya-biaya yang dapat diatribusikan secara langsung ke biaya perolehan aset dapat dilihat pada
PSAK 16 paragraf 17. Biaya Bahan baku dan tenaga kerja langsung dapat dikapitalisasi ke biaya perolehan aset tetap. Akan tetapi, Biaya overhead diperlukan penanganan khusus dalam pembebanan ke biaya tersebut. Terdapat dua alternatif perlakuan akuntansi atas biaya overhead
(Kieso, et. al., 515) :
a) Tidak membebankan overhead tetap ke biaya peralatan aset tetap.
Argumentasi utama atas perlakuan ini adalah overhead tetap tidak meningkat, meskipun terjadi konstruksi sendiri atas pabrik atau peralatan. Pendekatan ini mengasumsikan perusahaan akan mengeluarkan biaya yang sama tanpa memperhatikan apakah perusahaan membuat aset tetap sendiri atau tidak. Oleh karena itu, pembebanan sebagian biaya overhead ke peralatan akan mengurangi biaya periode berjalan dan akibatnya, pendapatan dinilai terlalu tinggi pada periode berjalan. Perusahaan akan membebankan ke biaya variabel yang meningkat karena hasil dari konsturksi.
b) Membebankan bagian dati total overhead ke proses konstruksi.
Pendekatan ini, disebut pendekatan biaya penuh (full costing), sesuai jika perusahaan percaya bahwa biaya melekat pada semua produk dan aset yang dibuat. Prosedur ini membebankan
Concepts for Analysis |CA 10-2 Accounting for Self-Constructed Assets

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total biaya overhead ke proses konstruksi. Para pendukungnya percaya bahwa kegagalan untuk mengalokasikan biaya overhead akan menetapkan terlalu rendah biaya awal aset dan menghasilkan alokasi yang tidak tepat di masa depan.
Perusahaan seharusnya membebankan overhead tetap ke aset tetap dengan pro rata portion.
Perlakuan ini telah diterapkan secara ekstensif karena banyak yang percaya akan memperoleh a better matching of costs with revenue.
PSAK 16
22. Biaya perolehan suatu aset yang dikonstruksi sendiri ditentukan dengan menggunakan prinsip yang sama sebagaimana aset yang diperoleh bukan dengan konstruksi sendiri. Jika entitas membuat aset serupa untuk dijual dalam kegiatan usaha normal, biaya perolehan aset biasanya sama dengan biaya konstruksi aset untuk dijual lihat PSAK 14: Persediaan).
Oleh karena itu, dalam menetapkan biaya perolehan maka setiap laba internal dieliminasi.
Demkian pula biaya pemborosan yang terjadi dalam pemakaian bahan baku, tenaga kerja, atau sumber daya lain dalam aset yang dikonstruksi sendiri tidak termasuk biaya perolehan aset tersebut. ...
Jika biaya perolehan atas aset tetap lebih rendah dibandingkan dengan membeli aset tetap tersebut di pasar, maka selisihnya merupakan penghematan biaya dan tidak boleh diakui sebagai keuntungan. Berdasarkan PSAK 16 paragraf 22, tidak ada keuntungan yang seharusnya dicatat karena melanggar prinsip historical cost. Historical cost atas perolehan aset melibatkan semua biaya (termasuk bunga) yang dikeluarkan untuk membuat aset tersebut berada dalam kondisi serta lokasi yang diperlukan untuk digunakan (Kieso, et. al., 2010:516). Biaya pemborosan atas bahan baku, tenaga kerja atau sumber daya lain dalam pembuatan aset tetap oleh perusahaan tidak dimasukkan ke dalam biaya perolehan aset tetap.
PSAK 26
17. Entitas mulai mengkapitalisasi biaya pinjaman sebagai bagian biaya perolehan aset kualifikasian pada tanggal awal. Tanggal awal kapitalisasi adalah tanggal ketika entitas pertama kali memenuhi semua kondisi berikut:
(a) terjadinya pengeluaran untuk aset;
(b) terjadinya biaya pinjaman; dan
(c) entitas telah melakukan aktivitas yang diperlukan untuk mempersiapkan aset agar dapat digunakan atau dijual sesuai dengan maksudnya.
Bila pembuatan aset menggunakan dana pinjaman, maka bunga pinjaman selama masa pembuatannya dikapitalisasi dalam biaya perolehan aset tetap. Hal tersebut sesuai dengan yang dinyatakan pada PSAK 26 paragraf 17.

Concepts for Analysis |CA 10-2 Accounting for Self-Constructed Assets

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2. Bahaslah kelayakan dari pengkapitalisasian biaya perolehan aset yang dibuat sendiri:
a) Kenaikan overhead yang disebabkan oleh pembuatan sendiri aset tetap.
Kenaikan ini seharusnya dibebankan ke biaya perolehan aset tetap. Pendekatan ini mengasumsikan bahwa perusahaan memiliki fixed overhead cost yang sama terlepas dari apakah perusahaan membuat aset tetap sendiri atau tidak. Pembebanan sebagian fixed overhead cost ke aset tetap akan menurunkan biaya periode berjalan dan akibatnya, pendapatan dinyatakan terlalu tinggi pada periode berjalan. Oleh sebab itu, perusahaan perlu menggunakan incremental method untuk mengatasi masalah ini. Incremental method merupakan metode yang membandingkan selisih biaya overhead antara overhead sebelum dan sesudah adanya kontruksi pembuatan aset.

b) Pembagian atas overhead dengan dasar yang sama seperti yang diterapkan pada barang yang diproduksi untuk dijual.
Biaya overhead dialokasikan sama seperti pada produksi barang untuk dijual. Dalam mengalokasikan biaya tersebut, perusahaan dapat membebankan biaya overhead dengan menggunakan metode tradisional ( functional based) dan ABC. Sistem biaya tradisional hanya membebankan biaya pada produk sebesar biaya produksinya. Dalam sistem tradisional, biaya produk terdiri dari tiga yaitu : biaya bahan baku, tenaga kerja langsung, dan overhead.
Biaya bahan baku dan biaya tenaga kerja langsung merupakan biaya yang dapat ditelusuri secara langsung

sehingga tidak menimbulkan masalah. Akan tetapi, biaya overhead

merupakan biaya yang tidak dapat ditelusuri secara langsung akan menimbulkan masalah.
Hal ini disebabkan karena biaya overhead tidak memiliki hubungan masukan keluaran yang dapat diobservasi secara fisik, sehingga pembebanannya didasarkan pada penelusuran driver dan alokasi (Anton, 2012:130-131).
Menurut

Hansen

dan

Mowen

(2004:12)

“ABC

atau

biaya

berdasarkan aktivitas meningkatkan keakuratan dalam

mengalokasikan biaya dengan pertama
– tama menelusuri biaya berbagai aktivitas dan kemudian sampai pada produk yang menggunakan berbagai aktivitas tersebut”.

Concepts for Analysis |CA 10-2 Accounting for Self-Constructed Assets

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3. Bahaslah perlakuan akuntansi yang tepat atas kelebihan biaya pembuatan mesin pertama terhadap biaya mesin-mesin setelahnya sebesar $ 273.000 ($ 714.000 - $ 441.000). Biaya tambahan ini tidak dapat dianggap sebagai biaya riset dan pengembangan.
PSAK 16
17. Contoh biaya yang dapat diatribusikan secara langsung adalah :
...
(e) biaya pengujian aset apakah aset berfungsi dengan baik, setelah dikurangi hasil neto penjualan setiap produk yang dihasilkan sehubungan dengan pegujian tersebut (seperti contoh hasil dari peralatan yang sedang diuji); dan
...
Besarnya biaya atas pembuatan aset tetap yang pertama bisa disebabkan oleh adanya biaya pengujian tes, seperti yang dinyatakan pada PSAK 16 paragraf 17 poin (e). Biaya pengujian ini digunakan sebagai uji kelayakan atas aset tetap sampai akhirnya aset tetap bisa digunakan.
Selisih biaya tersebut dialokasikan ke – 4 mesin tersebut sehingga masing-masing menanggung biaya sebesar $ 68.250.
PSAK 16
22. ... Demkian pula biaya pemborosan yang terjadi dalam pemakaian bahan baku, tenaga kerja, atau sumber daya lain dalam aset yang dikonstruksi sendiri tidak termasuk biaya perolehan aset tersebut. ...

Besarnya biaya tersebut bisa juga disebabkan oleh terjadinya pemborosan atas pemakaian bahan baku, tenaga kerja atau sumber daya lain dalam pembuatan aset tetap, seperti yang dinyatakan pada PSAK 16 paragraf 22. Jika hal ini terjadi, maka perusahaan perlu mengeluarkan biaya ini dari biaya perolehan aset tetap.

Daftar Pustaka

Anton.

2012.

Analisis

Menggunakan

Penentuan

Metode

Harga

Activity

Pokok

Produksi

Based

Costing

(Studi Kasus Pada PT. Bintang Semarang). Majalah Ilmiah INFORMATIKA Vol. 3.
Hal. 124-146
Ikatan Akuntan Indonesia. 2012. Standar Akuntansi Keuangan, Cetakan ke-empat. Jakarta:
Salemba Empat
Hansen

Don

R.

&

Maryanne

M

Mowen.

2004.

Akuntansi Manajemen, Edisi 7. Jakarta: Salemba Empat
Kieso,

D.

E.,

Weygandt,

J.

J.,

&

Warfield,

T.

D

2011.

Intermediate

Accounting Volume 1 IFRS Edition. United States of America : Wiley
Concepts for Analysis |CA 10-2 Accounting for Self-Constructed Assets

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...Accepted Policy Conclusion 1. Current status of the No Late Work Accepted Policy in organizations No Late Work Accepted Policy ‘No Late Work Accepted Policy’ is a plan of action adopted by an institution or an individual in order to make firm the manner in which individuals manage their roles (Jha 22). The major aim of the policy is to ensure that individuals complete a task assigned within a given deadline. The policy has many merits. Primarily, it ensures that an individual keeps time. Thus, time management forms an essential ingredient of the No Late Work Accepted Policy and is particularly crucial in managing an individual’s career, and the improving an individual’s life (Jha 24). The No Late Work Accepted Policy seeks to ensure that individuals remain focused on an assigned role. The primary intention of the No Late Work Accepted Policy is to prohibit individuals from misusing the leniency previously accorded to submission of assigned tasks. Many people treat late tasks as an exceptional occurrence, as a result, many people have developed the habit of procrastination until the assigned task is overdue and the consequences may relate to penalties and minor sufferings (Tagg 8). The policy is beneficial as it exerts pressure on individual to adhere to the deadlines provided. On the other hand, the policy acts as an effective measure to prohibit lateness in submitting...

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