ASET TETAP SUMBER

DAYA ALAM

AKUNTANSI KEUANGAN
About us
1. Isabela Ismi Cahya Rosari (16)
2. Komang Muliani (23)
3. Ni Made Rai Dwi Widiantari (30)
4. I Gusti Ayu Komang Sri Anggraini (36)

XII Akuntansi 1
 Konsep Dasar
Sumber Daya Alam

Sumber daya alam merupakan asset tetap yang

sering disebut dengan asset yang dapat habis.

Aset tetap dimiliki oleh perusahaan, baik itu

perusahaan jasa, dagang, manufaktur, maupun
ekstratif. Perusahaan ekstratif adalah perusahaan
yang kegiatan utamanya mengambil benda-benda
yang tersedia di alam secara langsung.
Harga Perolehan Aset Tetap Berupa SDA

Harga perolehan aset tetap berupa SDA adalah harga yang

dibutuhkan untuk memperoleh sumber daya tersebut dan
seluruh persiapan untuk membuat asset tersebut setiap
digunakan.

Untuk menentukan harga perolehan SDA terdapat dua

pendekatan :

 Pendekatan harga perolehan penuh

 Pendekatan usaha berhasil

 DEPLESI ASET SDA

Deplesi adalah berkurangnya harga

perolehan atau SDA seperti, minyak, mineral,
tambang, biji besi, dan hutan kayu yang
disebabkan oleh perubahan SDA tersebut
hingga menjadi persediaan. Dalam Bahasa
Akuntansi, Deplesi diartikan sebagai alokasi
biaya yang diperoleh dari sumber-sumber
alam selama periode pemanfaatannya.
 TUJUAN PERHITUNGAN DEPLESI

01 02
Untuk mengetahui sisa Mengoptimalkan
stock dari sumber daya pemanfaatan sumber
setelah dimanfaatkan daya.
atau akibat kerusakan.

03 04
Sebagai bahan Mencegah dan
perencanaan mengurangi kelangkaan
pembagunan di masa sumber daya.
yang akan datang.
DASAR PERHITUNGAN DEPLESI

Biaya Akuisisi Biaya Eksplorasi

Biaya Biaya
Pengembangan Restorasi
 PROSEDUR PERHITUNGAN DEPLESI

Dalam metode deplesi dihitung dengan menggunakan metode unit

produksi. Berikut ini rumus menghitung biaya deplesi.

Harga Perolehan – Nilai Residu

Tarif Deplesi :
Taksiran Jumlah Satuan Hasil

Biaya Deplesi : Biaya Deplesi Per Satuan x Jumlah hasil yang diperoleh
KASUS :
PT MITRA BLOSSOM adalah sebuah perusahan penambangan Batu bara yang berlokasi di Kalimantan utara.
Pada 6 Maret 2018 perusahaan itu membeli sebidang tanah yang di jadikan lokasi penambangan Batu bara dengan
harga Rp . Tanah seluas 200.000 tersebut diperkirakan mengandung Batu bara sebanyak 300.000 Batu bara.
Diperkirakan setelah seluruh Batu bara berhasil digali, tanah sisa pertambangan tersebut dapat dijual seharga Rp
200.000.000. Selama tahun 2018, perusahaan berhasil menggali Batu bara dari tanah pertambangan tersebut
sebanyak 50.000 . Jurnal yang berhubungan dengan aktivitas pembelian dan pemanfaatan tanah pertambangan serta
berapakah beban deplesi dari tanah pertambangan tersebut.
 Pembahasan
1. Saat perolehan tanah pertambangan

Tanah pertambangan Batu Bara Rp 1.500.000.000

Kas Rp 1.500.000.000

Pada 6 Maret 2018, perusahaan dapat menghitung beban deplesi untuk tanah
pertambangan Batu bara sebesar :

Rp 1.500.000.000 – Rp 200.000.000

Deplesi :

300.000

: Rp 4.333/
 Pembahasan

2. Jurnal pencatatan deplesi

Jika pada tahun 2018 PT MITRA BLOSSOM berhasil menggali tanah untuk pertambangan
Batu bara sebanyak 50.000 , maka beban deplesi perusahaan untuk tahun 2018 yang dibuat
tanggal 31 Desember 2018 adalah :

Rp 4.333 x 50.000 = Rp 216.650.000

Jurnal untuk pencatatan deplesi perusahaan pada tanggal 31 Desember 2018 adalah :

Beban deplesi Rp 216.650.000

Akumulasi deplesi Rp 216.650.000
 PT MITRA BLOSSOM
NERACA
6 MARET 2018
AKTIVA LANCAR UTANG
Kas Rp 80.000.000 Utang Dagang Rp 155.000.000
Piutang Dagang Rp 30.000.000 Utang Wesel Rp 90.000.000
Persediaan Rp 20.000.000 Utang Gaji Rp 70.000.000
Perlengkapan Rp 10.000.000 + Utang Bank Rp 75.000.000 +
Total Aktiva Lancar Rp 140.000.000 Total Utang Rp 390.000.000

AKTIVA TETAP MODAL

Kendaraan Rp 120.000.000 Modal Pemilik Rp 900.350.000
Ak. Peny Kendaraan Rp 40.000.000 - Laba Ditahan Rp 213.000.000 +
Rp 80.000.000 Total Modal Rp 1.113.350.000 +
Tanah Pertambangan Rp 1.500.000.000
Akumulasi Deplesi Rp 216.650.000 - Total Utang + Modal Rp 1.503.350.000
Rp 1.283.350.000 +
Total Aktiva Tetap Rp 1.363.350.000 +

Total Aktiva Lancar + Aktiva Tetap Rp 1.503.350.000

Core values

Mercury Venus Mars

Mercury is the closest Venus is the second planet Mars is actually a very
planet to the Sun from the Sun cold place

Jupiter Saturn Neptune

Jupiter is the biggest Saturn is composed of Neptune is the farthest
planet of them all hydrogen and helium planet from the Sun
Market share

15%
Venus is the 40%
Mars is actually a
second planet
very cold place
from the Sun

15%
Saturn is a gas 30%
Neptune is the
giant with several
farthest planet
rings
Follow the link in the graph to modify its data and then paste the new one here. For more info, click here
Core customer audience

Age Hobbies
18- 40
25
26- %
30
35 %
30 Cinem
+36 Art Dance
% a
Media Target
“Venus has a beautiful name and
is the second planet from the Sun.
It’s terribly hot, even hotter than
Twitte
Ads IG Mercury, and its atmosphere is
r
extremely poisonous.”
Competitor analysis

Strengths Weaknesses

You can list your You can list your

Jupiter competitor’s strengths competitor’s weaknesses

You can list your You can list your

Saturn competitor’s strengths competitor’s weaknesses

You can list your You can list your

 Market Segmentation

Venus
Venus is the Mars
Mars is actually a
second planet
very cold place
from the Sun

Saturn
Saturn is a gas Jupiter
Jupiter is the
Follow the link in the graph to modify its data and then paste giant with several biggest planet of
the new one here. For more info, click here
rings them all
Strategy

02 04
Venus
It’s the second
Mars
It’s actually a
planet from the
very cold place
Sun

01 03
Neptune
It’s the farthest
Mercury
It’s the closest
planet from the
planet to the Sun
Sun
Distribution channels

Manufacturer

Wholesaler

Retailers Retailers

Consumer Consumer Consumer

Advertising campaign 1

Channel Goals
Goal 1 Goal 2
Saturn is a gas Venus is the
giant with several second planet from
Web rings the Sun

Description Budget
Venus has a beautiful name
and is the second planet from $20,000 $1,000
Per
the Sun. It’s hot and has a Per month
poisonous atmosphere person
Advertising campaign 2

Goals Budget
Saturn is a gas
1. giant with several $80,000 $2,000
Per
rings
Jupiter is the Per month
2. biggest planet of person
them all
Channel Description
Venus has a beautiful name
Mobil and is the second planet from
e the Sun. It’s hot and has a
poisonous atmosphere
PR outreach

Key messages Goals

Saturn is a gas
1. giant with several 60% 25% 15%
rings
Jupiter is the
2. biggest planet of Mercu
Venus Mars
them all
Venus is the ry
3. second planet from Media Channels
the Sun being red,
Despite
4. Mars is a cold
place is the only
Earth
5. planet known to Per Per Per
harbor life month month month
Budget allocation

Multimedia Smartphone TV

Venus has a Jupiter is a gas Saturn was named

beautiful name, but giant and the after the Roman
also high biggest planet in god of wealth and
temperatures the Solar System agriculture

$5,000 $2,000 $600,000

Predicted reach

20,000
Venus is the
second planet from
the Sun

10,000
Saturn is a gas
giant with several
rings Mars Venus Jupiter Sun Neptune

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

It’sNeptune
the farthest Mercury It’s Venus
the second Mars
It’s the closest It’s actually a
planet from the planet from the
planet to the Sun very cold place
Sun Sun

01 02 03 04
Multimedia
You can replace the image on the
screen with your own work. Just
right-click on it and select
“Replace image”
Our team

Jenna Doe Beth Jimmy John Bones

You can speak a bit about this You can speak a bit about this You can speak a bit about this
person here person here person here
Awesome
words
 “This is a quote, words full of
wisdom that someone important
said and can make the reader get
inspired.”
—Someone Famous
Your
product
A picture is worth a
thousand words
150,000
Big numbers catch your audience’s attention
9h 55m 23s
Jupiter's rotation period

333,000
The Sun’s mass compared to Earth’s

386,000 km
Distance between Earth and the Moon
 Thanks!
Do you have any questions?
youremail@freepik.com
+91 620 421 838
yourcompany.com

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