AKM Kel. 6

Pemberhentian Aset Tetap
Dosen Pengampu : Fice Handayani,SE,Ak,MM

Oleh : Annisa Apriana ()
Dede Tanaka()
Indah Maulydya(2019620088)
Poin 01 Pemberhentian Aset Tetap
Pembahasan
02 Penjualan Aset Tetap
03 Tukar Tambah Sejenis dan

Tidak Sejenis
04 Pengahpusan Aset Tetap

Aktiva tetap yang tidak lagi berguna dapat di buang, di jual, atau di pertukarkan dengan aktiva tetap lainnya. Rincian ayat jurnal
untuk mencatat pelepasan tersebut akan berbeda-beda. Akan tetapi, dalam semua kasus, nilai buku aktiva harus di hapus dari
akunnya. Ayat jurnal untuk kepentingan ini akan mendebit akun akumulasi penyusutan sejumlah saldo pada tanggal pemberhentian
aktiva dan mengkredit akun aktiva sebesar biaya aktivanya.
Aktiva tetap tidak boleh di hapus dari akun hanya karena aktiva tersebut sudah habis di susutkan. Jika aktiva masih di gunakan
oleh perusahaan, biaya dan akumulasi penyusustannya tetap di catat dalam buku besar untuk menjaga akuntabilitas aktiva dalam
bku besar. Jika nilai buku aktiva di pindahkan dari buku besar, akun tidak akan menyimpan bukti keberadaan aktiva yang masih
berlangsung. Selain itu, data biaya dan akumulasi penyusutan untuk aktiva tersebut sering kali maish di butuhkan untuk keperluan
menghitung pajak bangunan dan pajak penghasilan.
Tujuan penghentian aktiva tetap
Tujuan akuntansi terhadap pemberhentian aktiva tetap adalah :
1. Agar rekening-rekening yang berhubungan dengan aktiva tetap dapat menyajikan informasi
mengenai perolehan harga aktiva tetap, akumulasi penyusutan aktiva tetap dan nilai buku aktiva
tetap, secara layak. Untuk mencapai tujuan tersebut, maka setiap terjadi pemberhentian
pemakaian aktiva tetap harga perolehan dan akumulasi penyusutan aktiva tetap tersebut harus di
keluarkan dari rekening yang bersangkutan, dengan cara mendebit rekening akumulasi
penyusutan sebesar harga perolehan yang sudah di susustkan dan mengkredit rekening aktiva
tetap yang bersangkutan sebesar harga perolehan aktiva tetap yang bersangkutan.
2. Agar rekening Laba-Rugi dapat menyajikan informasi mengenai penghasilan dan biaya
secara layak, termasuk di dalamnya laba atau rugi pemberhentian pemakaina aktiva tetap. Untuk
mencapai tujuan tersebut, maka setiap terjadi pemberhentian pemakain aktiva tetapsemua biaya,
laba atau rugi yang berhubungan dengan aktiva tetap tersebut harus di akui.
Alat yang berguna untuk perencanaan dan
pembuatan keputusan. Yang menekankan pada
hubungan antara biaya,volume dan harga jual. MARGIN KONTRIBUSI
Pemberhentian aktiva tetap setelah
habis masa ekonomisnya.
Pemberhentian aktiva tetap sebelum

habis masa ekonimisnya.
Pemberhentian aktiva tetap akibat ada

kerusakan pada aktiva sebelum habis
umur ekonomisnya.
Pemberhentian aktiva tetap setelah habis masa ekonomisnya.
Saat aktiva tetap tidak lagi berguna bagi perusahaan dan tidak memiliki nilai residu atau nilai pasar, aktiva
tersebut akan di hentikan. Sebagai ilustrasi, diasumsikan bahwa peralatan yang di peroleh dengan biaya
Rp 25.000.000 telah habis di susutkan per 31 Desember, akhir tahun fiskal sebelumnya. Ayat jurnal utnuk
mencatat peralatan yang dihentikan pada tanggal 14 Februari adalah sebagia berikut.
Tanggal Keterangan Debet Kredit
Februari 14 Akm. Peny. Peralatan 25.000.000
Peralatan 25.000.000
Menghapus peralatan yang di hentikan
Pemberhentian aktiva tetap sebelum habis masa ekonimisnya.
Jika aktiva belum habis disusutkan, penysustan harus di cacatat sebelum pemindahan aktiva tersebut dari
penyediaan jasa dan dari catatan akuntansi. Sebagai ilustrasi, di asumsikan bahwa peralatan dengan
biaya Rp 6.000.000 dan tanpa nilai residu disusutkan dengan tingkat penyusutan garis lurus 10%. Dan di
asumsikan pula bahwa pada tanggal 31 Desember tahun fiskal sebelumnya, saldo akumulasi penyusutan
setelah ayat jurnal penyesuaian adalah Rp 4.750.000. akhirnya, di asumsikan aktiva di pindahkan dari
penyediaan jasa pada tanggal 24 Maret. Ayat jurnal untuk mencacatat penyusutan selama 3 bulan pada
periode berjalan sebelum aktiva dihentikan adalah sebagai berikut.

Maret 24 Beban Penyusutan Peralatan 150.000
Akm. Penyusutan Peralatan 150.000
Mencatat peny. berjalan untuk peralatan yang di hentikan (Rp 600.000 x
3/12)
Pemberhentian aktiva tetap akibat ada kerusakan pada aktiva sebelum
habis umur ekonomisnya.
Peralatan yang di hentikan dicatat dengan ayat jurnal sebagai berikut.
Maret 24 Akumulasi penyusutan peralatan 4.900.000
Rugi atas pelepasan aset tetap 1.100.000
Peralatan 6.000.000
Menghapus peralatan yang dihentikan
Rugi sebesar Rp 1.100.000 di catata karena saldo akumulasi penyusutan ( Rp 4.900.000 ) lebih kecil
dari saldo akun peralatan ( Rp 6.000.000 ). Rugi atas pelepasan aset tetap termasuk dalam pos non-
operasi dan biasanya dilaporkan di bagian Beban lainya di laporan laba rugi.
Penjualan Aset Tetap
Ayat jurnal untuk mencatat penjualan aktiva tetap sama dengan ayat jurnal dalam contoh di atas, kecuali kas
atau aset lainnya yang di terima juga harus di catat. Jika harga jual lebih kecil dari nilai buku, berarti terdapat
rugi.
Sebagai ilustrasi, di asumsikan peralatan yang di peroleh dengan biaya Rp 10.000.000 dan tanpa nilai residu,
disusutkan dengan tingkat penyusutan garis lurus tahunan 10%. Peralatan di jual secara tunai pada tanggal
12 Oktober setelah delapan tahun penggunaan. Saldo akun akumulasi penyusutan per 31 Desember tahun
sebelumnya adalah Rp 7.000.000. ayat jurnal untuk mencatat penyusutan selama sembilan tahun pada
tahun berjalan adalah sebagai berikut.
Tanggal Keterangan Debit Kredit

Oktober 12 Beban penyusutan peralatan 750.000
Akm. Peny. Peralatan 750.000
Mencatat peny. berjalan untuk peralatan yang dijual (Rp.
100.000x3/4x10%)
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Pemberhentian Aset Tetap

Dosen Pengampu : Fice Handayani,SE,Ak,MM

03 Tukar Tambah Sejenis dan

04 Pengahpusan Aset Tetap

Pemberhentian aktiva tetap sebelum

Pemberhentian aktiva tetap akibat ada

Tanggal Keterangan Debet Kredit

Tanggal Keterangan Debit Kredit

Simple PowerPoint Simple PowerPoint Simple PowerPoint Simple PowerPoint

2021 2020 2019 2018

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Name Here Name Here Name Here Name Here

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MODERN PowerPoint DESIGN

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