5. adalah kekayaan yang dimiliki perusahaan yang
diperoleh dalam bentuk siap pakai atau dibangun
terlebih dahulu sifatnya permanen dan
digunakan dalam kegiatan normal perusahaan
untuk jangka panjang serta mempunyai yang
cukup material.
Aset Tetap
6. Karakteristik Aset Tetap
01
Digunakan dalam
kegiatan normal
perusahaan
03
Mempunyai
nilai yang
cukup material
02
Masa manfaatnya
lebih dari satu tahun
dan manfaatnya
dapat di ukur
05
Dapat dipakai atau
digunakan secara
berulang-ulang
04
Memiliki wujud
fisik (tangible)
9. Setiap aset tetap yang telah dimiliki harus dicatat dalam kartu aset tetap
atau subbuku besar aset tetap yang mencantumkan tanggal pembelian,
nama pemasok/supplier, harga pokok/cost, penyusutan yang terdiri dari
metode dan presentase penyusutan, nilai buku aset tetap, dan setiap
jenis aset tetap diberi kode.
Nama Aset : Kode :
Metode %
Penyusutan
Ak. Penyusut Nilai Buku
Tanggal Pemasok Harga
10. Untuk memenuhi kepentingan pengawasan dan pencatatan aset tetap
dilakukan dalam beberapa jenis kartu aset tetap. Kartu-kartu aset tetap
tersebut adalah sebagai berikut :
a. Kartu Induk Aset Tetap
Kartu ini memuat informasi secara lengkap mengenai aset tetap yang dimiliki
perusahaan, misalnya jenis aset tetap, tahap pembuatan, tanggal pembelian, presentase
penyusutan dan tempat dioperasikan. Jika aset tetap dalam bentuk kendaraan terdapat
informasi mengenai nomor polisi, nomor mesin dan nomor rangka.
Kartu Induk Aset Tetap
Kelompok Aset : Kendaraan Angkutan
Jenis Aset : Truk
No. Aset : 1000
Bagian : Penjualan
11. b. Kartu Eksploitasi Aset Tetap
Kartu ini memuat eksploitasi terhada asettetap, seperti beban pemeliharaan,
reparasi, penyusutn dan pajak. Bertujuan agar dapat melakukan analisi seingga tingkat
efisien aset tetap dapat diketahui dan pertimbangan bagi perusahaan lebih baik dijual
atau diganti dengan yang baru.
Keterangan Jumlah Keterangan Jumlah
2017 101 Bahan Bakar 480,000
Rp 2013
Juni 102 Retribusi 100,000
Rp Juni
Mutasi Pendapatan
1 1 202 Jasa Angkutan 1,600,000
Rp
Tgl Ref
Mutasi beban
Tgl Ref
12. c. Kartu Inventaris
Kartu ini digunakan untuk mencatat aset yang nilainya relatif kecil,
tetapi mempunyai masa penggunaan lebih dari satu tahun seperti dongkrak
mobil, obeng dan kunci pas.
Jumlah
Jumlah Harga Keterangan
1 DONGKRAK MOBIL 02 Agustus 2017 311 25 PRODUKSI 1.000.000
5.241
Tanggal Perolehan Bagian
No. Urut Nama Inventaris No. Ref No. Aset
13. d. Kartu Penyusutan Aset Tetap
Kartu ini memuat informasi harga perolehan, penyusutan tiap tahun
dan harga buku tiap aset tetap.
Jenis Aset : Mesin Cetak
Nomor : 1.317
Mulai Dioerasikan : 6 Oktober 2013
Taksiran Masa Penggunaan : 10 Tahun
Nilai Residu : 10.000.000
Metode Penyusutan : Garis Lurus
Nilai Buku
Akhir Tahun
2013 150,000,000
Rp 14,000,000
Rp 136,000,000
Rp
2014 150,000,000
Rp 14,000,000
Rp 122,000,000
Rp
2015 150,000,000
Rp 14,000,000
Rp 108,000,000
Rp
2016 150,000,000
Rp 14,000,000
Rp 94,000,000
Rp
2017 150,000,000
Rp 14,000,000
Rp 80,000,000
Rp
2018 150,000,000
Rp 14,000,000
Rp 66,000,000
Rp
56,000,000
Rp
70,000,000
Rp
84,000,000
Rp
Akhir Tahun
Akumulasi Penyusutan
14,000,000
Rp
28,000,000
Rp
42,000,000
Rp
Tahun Harga Perolehan Penyusutan
15. Pengidentifikasian data mutasi aset tetap dimulai dengan
mengenali dokumen dokumen transaksi aset tetap. Aset tetap dapat
diperoleh melalui transaksi pembelian tunai, pembelian kredit, dan transaksi
pertukaran dengan aset non kas. Oleh karena itu dokumen transaksi yang
diperlukan untuk pencatatan adalah sebagai berikut :
a. Faktur sebagai bukti transaksi pembelian
b. Bukti Setoran Pajak Pertambahan Nilai (PPN)
c. Bukti pengeluaran kas, bukti balik nama, biaya angkut, biaya pemasangan dan
biaya lainnya sehubungan dengan perolehan aset tetap tersebut.
d. Bukti Memorial sebagai bukti penghentian dan pengeluaran aset tetap yang
ditukar dengan aset tetap yang lain.
Mutasi aset tetap terjadi karena transaksi pembelian tunai, pembelian
kredit, pembelian secara angsuran, membangun sendiri, dan mendapat
hadiah (sumbangan) serta pemberian
16. a. Dibeli Tunai (Purchase on Cash)
Aset tetap yang dibeli secara tunai dicatat sebesar jumlah pengeluaran uang
sampai dengan aset tersebut siap dipakai terdiri dari harga faktur dan biaya-biaya
lainnya. Aset tetap yang dibeli tunai contohnya adalah tanah. Perhatikan faktur berikut
ini.
BKK Cek
No. 001
Tgl Tgl 05 Maret 2013
Bank Nasional
Jumlah : 500,000,000
Rp
Dibukukkan oleh Dibayar oleh
(Ana) (Kiki)
Keterangan : Pembelian tanah luas 5000
Disetujui oleh
(Imam)
No.
Jakarta
Bukti Kas Keluar
Dibayarkan kepada : Tn. Padmo
PT. KARTINI UTAMA
Faktur itu dijurnal sebagai berikut :
Tanah Rp. 500.000.000.00
Bank Rp. 500.000.000.00
17. b. Biaya yang Menambah Harga Perolehan Tanah
Biaya lain yang dikeluarkan perusahaan untuk memperoleh tanah secara sah
akan menambah harga perolehan tanah tersebut. Salah satu biaya penting dalam
transaksi pembelian aset tanah adalah biaya balik nama.
Faktur itu dijurnal sebagai berikut :
Tanah Rp. 25.000.000.00
Kas Rp. 25.000.000.00
18. c. Pembelian Secara Kredit (Purchase on Defferend Payment)
Aset tetap berwujud yang dibeli secara kredit akan dinilai sebesar harga
tunainya. Jika terdapat selisih antara harga tunai dengan jumlah harga yang dibayar
dicatat sebagai bunga.
Faktur itu dijurnal sebagai berikut :
Mobil Rp. 400.000.000.00
Utang Usaha Rp. 400.000.000.00
20. e. Membangun Aset Tetap
Jika aset tetap diperoleh dengan membuat sendiri, harga perolehannya sama
dengan semua biaya yang dikeluarkan sampai dengan aset tersebut siap dipakai.
Misalnya dalam pembangunan gedung, harga perolehan gedung tersebut selain biaya
pembangunannya sendiri, juga termasuk biaya pembuatan dan pengurusan IMB.
Faktur itu dijurnal sebagai berikut :
Bangunan Kantor Rp. 400.000.000.00
Kas Rp. 400.000.000.00
24. Audience demographics
Occupation
Interests Country
1. USA
2. UK
3. Germany
4. Italy
Languages
75%
Venus has a beautiful name
4/10
Mercury is a small planet
8/10
Unemployed
Employed
50%
Jupiter is the
biggest planet
Earth is where
we all live
25%
75%
25%
English Spanish French
5. Spain
6. South Africa
7. France
8. The Netherlands
25. Top social networking sites
Mercury is the closest planet
to the Sun and the smallest
of them all
Venus has a beautiful name
and is the second planet
from the Sun
Despite being red, Mars is
actually a cold place. It’s full
of iron oxide dust
25% 50% 75%
Instagram Facebook TikTok
26. Buyer persona
Name:
Age:
Education:
Occupation:
Location:
Mohan Balan
33
MBA
Director
UK
Personality
Introvert Extrovert
Intuitive Sensing
Thinking Feeling
Judging Perceiving
Venus has a beautiful name
and is the second planet from
the Sun. It’s terribly hot, even
hotter than Mercury, and its
atmosphere is poisonous
Goals
Technology
● Mercury
● Earth
● Mars
Organized
IT & Internet
Mobile apps
Design software
25%
50%
75%
Ambitious
Productive
Creative
27. Harga Perolehan Aset Tetap
Harga Perolehan Aset Tetap adalah harga beli aset tetap
ditambah biaya-biaya pemasangan, asuransi, pengangkutan,
percobaan, komisi, balik nama dan lain-lain sehingga aset tetap
tersebut bisa dipakai dalam kegiatan normal perusahaan.
28. Analyzing the competition
Logo Name Total likes Total posts Followers Engagement
1 Company 1 2.5M 300 950K
2 Company 2 6.3M 590 689K
3 Company 3 2.6M 130 523K
4 Company 4 6.8M 690 210K
5 Company 5 1.4M 780 53K
75%
50%
25%
15%
5%
30. A picture always reinforces the concept
Images reveal large amounts of
data, so remember: use an image
instead of a long text. Your
audience will appreciate it
31. Strategy
Saturn
Saturn is composed of
hydrogen and helium
Earth
Earth is the third planet
from the Sun
Neptune
Neptune is the farthest
planet from the Sun
03
01
02
20XX
33. Our areas of expertise
Mercury
Mercury is the closest
planet to the Sun
Ceres
Venus
Venus has a
beautiful name
Earth
Earth is where
we all live
Earth
Jupiter
Jupiter is the
biggest planet
Neptune
Neptune is far
from the Sun
Pluto
A B C
34. Venus has extremely
high temperatures
Neptune is the farthest
planet from the Sun
What content are we going to create?
Mars is actually a very
cold place
Mercury is the smallest
planet of them all
Saturn is a gas giant
with rings
Jupiter is the biggest
planet of them all
Mars Venus
Mercury Saturn
Neptune
Jupiter
35. What content are we going to use?
Mars is actually a very
cold place
Venus has extremely
high temperatures
Jupiter is the biggest
planet of them all
Saturn is a gas giant and
has several rings
Mars Venus
Jupiter Saturn
36. This is a mockup
You can replace the image on the screen with
your own work. Just right-click on it and select
“Replace image”
37. What platforms are we going to use?
Instagram LinkedIn TikTok
Goal Mercury is the closest
planet to the Sun
Venus has a beautiful
name, but it’s hot
Despite being red, Mars
is a cold place
Objectives Earth is the only planet
that harbors life
Jupiter is the biggest
planet of them all
Saturn is one of the gas
giants with rings
Audiences Neptune is the farthest
planet from the Sun
Pluto is now considered
a dwarf planet
Ceres is located in the
main asteroid belt
Measurement The Sun is the star that
we all orbit
The Moon is Earth’s only
natural satellite
Earth is also known as
the Blue Planet
38. This is a map
Mercury
Mercury is very small
Venus
Venus is very hot
Earth
Earth has life
Mars
Mars is very cold
39. Content sharing plan
Social network Content Day Time
Facebook Venus Tuesday 10:30 AM
Instagram Mars Saturday 12:35 PM
Twitter Jupiter Sunday 10:40 PM
LinkedIn Saturn Everyday 05:25 PM
TikTok Ceres Friday 03:35 PM
42. This is a timeline
2XXX 2XXX 2XXX 2XXX
Mercury
Mercury is the
smallest planet of
them all
Jupiter
Jupiter is the
biggest planet in
the Solar System
Venus
Venus has a
beautiful name, but
also is very hot
Neptune
Neptune is the
farthest planet from
the Sun
45. KPI overview (option 1)
Follow the link in the graph to modify its data and then paste the new one here. For more info, click here
Jupiter
Jupiter is the
biggest planet
Neptune
Neptune is far
from the Sun
5,408
Followers
5,408
Followers
5,608
Views
608
Followers
5,608
Likes
New subscribers from social networks
Social media engagement
46. Kpi overview (option 2)
Top countries of new followers
Audience growth
Follow the link in the graph to modify its data and then paste the new one here. For more info, click here
589,541 is the increase
in followers
New followers:
580,000
Lost followers:
9,541
1. Germany
2. Scotland
3. Mexico
58,415
30,695
8,145
Jupiter
Jupiter is the
biggest planet
Neptune
Neptune is far
from the Sun
47. Our team
You can talk a bit about this
person here
You can talk a bit about this
person here
Jim Timmy
Evan Lee
You can talk a bit about this
person here
Sara Brown
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