Penguatan UU HKI : Penambahan Ketentuan yang Mengatur Penggunaan Valuasi untuk Mencapai Konsistensi Penilaian Intangible Asset

Chandra Yusuf, Derta Rahmanto

Abstract


ini mengkaji metode valuasiaktiva tak berwujud (intangible asset), khususnya data base perusahaan agar laporan keuangan perusahaan dapat merepresentasikan nilai perusahaan dengan benar. Penelitian ini merupakan penelitian normatif (normative approach) dengan menggunakan pendekatan perundang-undangan (statue approach) dan pendekatan konsep (conceptual approach) serta pendekatan perbandingan (comparative approach). Selama ini, penilaian aktiva tak berwujudmenggunakan harga Perolehan (historical value). Sementara goodwillmenggunakan harga pasar (fair value). Prinsip yang didapat berasal dari Pedoman Standar Akuntansi Keuangan (PSAK) dan ketentuan dalam standar akunting internasional tentang penilaian aktiva tak berwujud. PSAK Indonesia telah mengikuti ketentuan yang paling barudalam pembukuan aktiva tak berwujud. Namun data base yang termasuk dalam hak cipta dari aktiva tak berwujud dalam Hak Kekayaan Intelektual (HKI) akan terkait dengan penggunaan metode valuasi yang belum ditentukan. Mengingat data basedapat mengikuti harga Perolehan atau juga harga pasar, apabila aset tersebut harus dinilai.

Kata Kunci: Aktiva Tak Berwujud, Data base, Metode Valuasi.



Abstract:

This study examines the method of valuation of intangible assets (intangible assets), especially corporate data bases for corporate financial statements can represent the value of the company correctly. This research is a normative approach using statue approach and conceptual approach and comparative approach. During this time, the valuation of intangible assets using the historical value. While goodwill use the market price (fair value). The principles derived from the Financial Accounting Standards Guidelines (PSAK) and the provisions in international accounting standards on the assessment of intangible assets. PSAK Indonesia has followed the latest provisions in the bookkeeping of intangible assets. However, data bases that are included in the copyrights of intangible assets in Intellectual Property Rights (HKI) will be related to the use of valuation methods that have not been set. Given the data base can follow the acquisition price or market price, if the asset should be assessed




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Keywords


Intangible Assets, Data base, Valuation Method.

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