Penerapan Akuntansi

Keuangan pada
Perusahaan Real Estate
 Kelompok
Kelompok 11

Devi
Devi Bara’
Bara’Rante
Rante Safira
Safira Nurfaradiba
Nurfaradiba
46118030 46118047

Rezki
Rezki Ramadhan
Ramadhan Satiana
Satiana
46118045 46118048
 PENGERTIAN
PENGERTIAN REAL ESTATE
ESTATE

Industri real estate adalah seluruh rangkaian proses pengadaan,

penyediaan, pengelolaan dan pembangunan gedung di atas tanah.
Perusahaan yang usahanya menilai, membiayai, membangun rumah
yang kemudian dijual atau disewakan.

Contoh real estate tanah yang belum dikembangkan, rumah dan

perumahan, kondominium, town homes, gedung perkantoran, gedung-
gedung bertingkat, toko ritel dan pabrik-pabrik.
 PIHAK-PIHAK
PIHAK-PIHAK YANG
YANG TERLIBAT
TERLIBAT DALAM
DALAM REAL
REAL ESTATE
ESTATE

•• Developer
Developer
•• Kontraktor
Kontraktor
•• Konsultan
Konsultan
•• Advokat
Advokat
•• Manajemen
Manajemen Pembiayaan
Pembiayaan
•• Broker/pialang
Broker/pialang
•• Inverstor
Inverstor
•• Perbankan
Perbankan
 Aktivitas
Aktivitas Bisnis
Bisnis Real
Real Estate
Estate

● Melakukan kegiatan operasional dan pengelolaan atas nama pemilik lahan beserta bangunanya.
● Bertindak selaku pengelola, pemelihara dan pengambangan proyek real estat, termasuk pemeliharaan dan
perbaikan gedung.
● Berlaku sebagai perusahaan real estate yang turut berinvestasi pada anak perusahaan untuk mengembangkan
perekonomian perusahaan.
● Melakukan perdagangan umum sebagai langkah promosi dan penjualan.
● Dapat bertindak sebagai penyewa bangunan tersebut, misalnya gedung untuk perkantoran, apartemen, hotel dan
lain sebagainya.
● Memenuhi kebutuhan fasilitas penunjang bangunan seperti listrik, telepon, instalasi air bersih dan saluran
pembuangan.
● Mendukung kegiatan pembangunan kota atau daerah seperti infrastruktur, fasilitas kota dan jasa penunjang
lainnya.
● Pengembangan real estate secara berkala untuk terus mengedepankan pelayanan dan penyediaan kebutuhan.
 STANDAR
STANDAR PENERAPAN
PENERAPAN

Dalam beberapa waktu terakhir, terdapat penerapan aturan baru

pelaporan pengakuan pendapatan lewat aturan Pernyataan
Standar Akuntansi Keuangan 72 tentang Pengakuan
Pendapatan dari Kontrak dengan Pelanggan.

Praktisi pelaporan keuangan dan Partner PwC Indonesia Djohan

Pinnarwan menjelaskan bahwa PSAK 72 berbeda dengan aturan
sebelumnya, PSAK 44.
 STANDAR
STANDAR PENERAPAN
PENERAPAN

PSAK
PSAK 72,
72, untuk
untuk mengakui
mengakui pendapatan
pendapatan harus
harus melakukan
melakukan analisa
analisa
transaksi
transaksi berdasarkan
berdasarkan lima
lima tahapan
tahapan kontrak:
kontrak:
1.
1. mengidentifikasi
mengidentifikasi kontrak
kontrak dengan
dengan pelanggan.
pelanggan.
2.
2. mengidentifikasi
mengidentifikasi kewajiban
kewajiban pelaksanaan.
pelaksanaan.
3.
3. menentukan
menentukan harga
harga transaksi.
transaksi.
4.
4. mengalokasikan
mengalokasikan harga
harga transaksi
transaksi terhadap
terhadap kewajiban
kewajiban
pelaksanaan.
pelaksanaan.
5.
5. mengakui
mengakui pendapatan
pendapatan ketika
ketika entitas
entitas telah
telah menyelesaikan
menyelesaikan
kewajiban
kewajiban pelaksanaan.
pelaksanaan.
 Penyelesaian
Penyelesaian Kewajiban
Kewajiban Pelaksanaan
Pelaksanaan

● Entitas mengakui pendapatan ketika (atau selama) entitas menyelesaikan

kewajiban pelaksanaan dengan mengalihkan barang atau jasa yang dijanjikan
(yaitu aset) kepada pelanggan. Aset dialihkan ketika (atau selama) pelanggan
memperoleh pengendalian atas aset.
● Pada awal kontrak entitas menentukan apakah entitas menyelesaikan kewajiban
pelaksanaan sepanjang waktu (sesuai dengan paragraf 35-37) atau
menyelesaikan kewajiban pelaksanaan pada suatu waktu tertentu (sesuai
dengan paragraf 38).
 Kewajiban
Kewajiban Pelaksanaan
Pelaksanaan yang
yang Diselesaikan
Diselesaikan Sepanjang
Sepanjang Waktu
Waktu
(Performance
(Performance Obligation
Obligation Over
Over Time)
Time)
Entitas mengalihkan pengendalian barang atau jasa sepanjang waktu dan, oleh karena itu,
menyelesaikan kewajiban pelaksanaan dan mengakui pendapatan sepanjang waktu, jika satu dari
kriteria berikut terpenuhi:
a. pelanggan secara simultan menerima dan mengonsumsi manfaat yang disediakan oleh
kinerja entitas saat entitas melaksanakan kewajiban pelaksanaannya tersebut (lihat
paragraf PP03-PP04);
b. kinerja entitas menciptakan atau meningkatkan aset (sebagai contoh, pekerjaan dalam
proses) yang dikendalikan pelanggan sebagai aset yang diciptakan atau ditingkatkan
(lihat paragraph PP05); atau
c. kinerja entitas tidak menciptakan suatu aset dengan penggunaan alternatif terhadap
entitas (lihat paragraf 36) dan entitas memiliki hak yang dapat dipaksakan untuk
pembayaran kinerja yang
 Kewajiban
Kewajiban Pelaksanaan
Pelaksanaan yang
yang Diselesaikan
Diselesaikan Pada
Pada Waktu
Waktu Tertentu
Tertentu
(Performance
(Performance Obligation
Obligation At
At aa Point
Point In
In Time)
Time)
Jika
Jika kewajiban
kewajiban pelaksanaan
pelaksanaan tidak
tidak diselesaikan
diselesaikan sepanjang
sepanjang waktu
waktu sesuai
sesuai dengan
dengan paragraf
paragraf 35-37,
35-37,
maka
maka entitas
entitas menyelesaikan
menyelesaikan kewajiban
kewajiban pelaksanaan
pelaksanaan pada
pada waktu
waktu tertentu.
tertentu.
Untuk
Untuk menentukan
menentukan waktuwaktu tertentu
tertentu dimana
dimana pelanggan
pelanggan memperoleh
memperoleh pengendalian
pengendalian atas
atas aset
aset yang
yang
dijanjikan
dijanjikan dan
dan entitas
entitas menyelesaikan
menyelesaikan kewajiban
kewajiban pelaksanaan,
pelaksanaan, entitas
entitas mempertimbangkan
mempertimbangkan
persyaratan
persyaratan pengendalian
pengendalian dalam
dalam paragraf
paragraf 31-34.
31-34.
Sebagai
Sebagai tambahan,
tambahan, entitas
entitas mempertimbangkan
mempertimbangkan indikator
indikator pengalihan
pengalihan pengendalian,
pengendalian, yang
yang
mencakup,
mencakup, tetapi
tetapi tidak
tidak terbatas
terbatas pada,
pada, hal
hal berikut:
berikut:
•• Entitas
Entitas memiliki
memiliki hakhak kini
kini atas
atas pembayaran
pembayaran aset
aset
•• Pelanggan
Pelanggan memiliki
memiliki memiliki
memiliki hakhak kepemilikan
kepemilikan legal
legal atas
atas aset
aset
•• Entitas
Entitas telah
telah mengalihkan
mengalihkan kepemilikan
kepemilikan fisik
fisik atas
atas aset
aset
•• Pelanggan
Pelanggan memiliki
memiliki risiko
risiko dan
dan manfaat
manfaat signifikan
signifikan atas
atas kepemilikan
kepemilikan aset
aset
•• Pelanggan
Pelanggan telah
telah menerima
menerima aset
aset
 OUR
OUR TEAM
TEAM

Peter
Peter Hill
Hill Kaliyah
Kaliyah Harris
Harris
Here you can talk a bit Here you can talk a bit
about this person about this person
 01
PROBLEM VS SOLUTION
You
You can
can enter
enter aa subtitle
subtitle here
here ifif you
you need
need itit
 PROBLEM
PROBLEM

Mercury
Mercury Venus
Venus Mars
Mars
It’s the closest planet Venus has a beautiful Despite being red,
to the Sun and the name and is the Mars is actually a
smallest in the Solar second planet from cold place. It’s full of
System the Sun iron oxide dust
 THEM
THEM VS.
VS. US
US

Vision
Vision
Mercury is the closest planet to
the Sun and the smallest one in
the Solar System—it’s only a bit
larger than the Moon
Mission
Mission
Venus has a beautiful name and
is the second planet from the
Sun. It’s hot and has a poisonous
atmosphere
 AA PICTURE
PICTURE ALWAYS
ALWAYS
REINFORCES
REINFORCES THE
THE CONCEPT
CONCEPT
Images reveal large amounts of data, so remember: use an image
instead of a long text. Your audience will appreciate it
 SWOT
SWOT ANALYSIS
ANALYSIS

S W O T

Mars
Mars Jupiter
Jupiter Saturn
Saturn Mercury
Mercury
Mars is actually It’s the biggest Saturn is a gas Mercury is the
a very cold planet in the giant and has closest planet
place Solar System several rings to the Sun
 PRODUCT
PRODUCT OVERVIEW
OVERVIEW
Jupiter
Jupiter
Jupiter is the
biggest planet

Neptune
Neptune Venus
Venus
Neptune is far Venus is the
away from us warmest planet
 OUR
OUR PLANS
PLANS

Basic Pro Premium

Mars is actually a Jupiter is the biggest Venus is the closest

very cold place planet planet to the Sun

$20 $40 $60

“This is a quote. Words full of wisdom that
someone important said and can make the
reader get inspired.”

—SOMEONE
—SOMEONE FAMOUS
FAMOUS
 PRODUCT
PRODUCT DEMO
DEMO
You can replace the image on the screen
with your own work. Right-click on it
and then choose "Replace image" so you
can add yours
 TRACTION
TRACTION

Mercury
Mercury 140,000
140,000
It’s the closest Average usar
planet to the Sun savings per deal

Jupiter
Jupiter 12,000
12,000
Jupiter is the Total new app
biggest planet clients downloads

Follow the link in the graph to modify its data and then paste
the new one here. For more info, click here
 CASE
CASE STUDY
STUDY

Challenge Result Solution

Project 1 Saturn ✔ Mars

Project 2 Jupiter ✖ Saturn

Project 3 Earth ✔ Sun

Project 4 Moon ✖ Venus

 REVIEWS
REVIEWS

Monica
Monica
Helena
Helena Smith
Smith John
John Williams
Williams Louis
Louis Stewart
Stewart
Patterson
Patterson
“Mercury is the “Venus has a “Mars is a cold “Jupiter is a gas
closest planet to the beautiful name place, not hot. The giant and the
Sun and the and is the second planet is full of iron biggest planet in
smallest one“ from the Sun” oxide” our Solar System”
THIS
THIS IS A
A MAP
MAP

VENUS
VENUS
It has a beautiful name,
but it’s hot

Mercury
Mercury
Mercury is the closest
planet to the Sun

Mars
Mars
Despite being red, Mars
is a cold place
 AWARDS
AWARDS
Mars
Mars Neptune
Neptune
Mars is actually a It’s the farthest planet
very cold place from the Sun

Mercury
Mercury Saturn
Saturn
It’s the closest planet Saturn is the ringed
to the Sun one and a gas giant

Jupiter
Jupiter Venus
Venus
Jupiter is the biggest Venus has a toxic
planet atmosphere
AWESOME
WORDS
 MARKET
MARKET SIZE
SIZE

40%
40% 20%
20%
Venus has a pretty Saturn is far away
name, but it’s hot from us

10%
10% 30%
30%
Jupiter is the biggest Despite being red,
planet Mars is cold

Venus Jupiter Saturn Mars

Follow the link in the graph to modify its data and then paste
the new one here. For more info, click here
 TARGET
TARGET
Gender
Gender Personality
Personality
Funny Creative Original
34% Male

66% Female

Household
Household Income
Income
- 60,000

+ 60,000 35% 66% 76%

 COMPETITORS
COMPETITORS

Mars
Mars Neptune
Neptune Jupiter
Jupiter
Mars is actually a It’s the farthest planet Jupiter is the biggest
very cold place from the Sun planet

Mercury
Mercury Saturn
Saturn Venus
Venus
It’s the closest planet Saturn is the ringed Venus has a toxic
to the Sun one and a gas giant atmosphere
 BUSINESS
BUSINESS MODEL
MODEL

Marketing
Marketing Assessment
Assessment
Mercury is the Venus is the
first planet hottest planet

Training
Training Technology
Technology
Jupiter is the Neptune is far
biggest planet away from us
 TIMING
TIMING

Week
Week 11 Week
Week 33
Mercury is the Mercury is the
first planet first planet

Week
Week 22 Week
Week 44
Mercury is the Mercury is the
first planet first planet
 PREDICTED
PREDICTED GROWTH
GROWTH

40%
40%
2019
2019 35%
35%
Saturn is the biggest planet
25%
25%
2020
2020
Venus has a beautiful name

2021
2021
Mercury is the smallest planet

Follow the link in the graph to modify its data and then paste
the new one here. For more info, click here
 INVESTMENT
INVESTMENT

Venus
Venus Mercury
Mercury
Venus has a Mercury is the
beautiful name smallest planet

Mars
Mars
Mars is the
coldest planet

Follow the link in the graph to modify its data and then paste the new one here. For more info, click here
 STATS
STATS OF
OF THE
THE WEEK
WEEK

25%
25% 50%
50% 75%
75%

Mercury
Mercury Venus
Venus Mars
Mars
It’s the closest planet to the Venus has a beautiful name Despite being red, Mars is
Sun and the smallest in the and is the second planet from actually a cold place. It’s full
Solar System the Sun of iron oxide dust
4,498,300,000
Big numbers catch your audience’s attention
 24h 37m 23s
Is Jupiter's rotation period

333,000.000
Earths is the Sun’s mass

386,000 km
Is the distance between the Earth and the Moon
A PICTURE IS WORTH
A THOUSAND WORDS
 A
A TIMELINE
TIMELINE ALWAYS
ALWAYS WORKS
WORKS FINE
FINE

It has a beautiful name, but Despite being red, Mars is

it’s terribly hot a very cold place

Venus
Venus Mars
Mars

Mercury
Mercury Jupiter
Jupiter
Mercury is the closest Jupiter is the biggest
planet to the Sun planet of them all
THANKS
Does anyone have any questions?
addyouremail@freepik.com
+91 620 421 838
yourcompany.com

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“Mercury is closest “Despite being red,
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