Training Fixed & Intangible Asset Accounting and Management – IFRS, PSAK & Operational Approach

Training Fixed & Intangible Asset Accounting and Management – IFRS, PSAK & Operational Approach adalah program pelatihan profesional yang dirancang untuk membantu praktisi Finance, Accounting, Asset Management, Internal Audit dan Management memahami pengelolaan, pencatatan, pengendalian serta pelaporan Fixed Asset dan Intangible Asset secara efektif sesuai IFRS, PSAK dan praktik operasional perusahaan.

Melalui Training Fixed Asset Accounting and Management, peserta akan mempelajari kebijakan manajemen aset tetap, pengakuan dan pengukuran aset, kapitalisasi, penyusutan, revaluasi, impairment, disposal, Fixed Asset Tax, Fixed Asset Financing, Fixed Asset Analysis, Property Investment, Accounting for Building serta Intangible Asset Accounting.

Program ini membantu perusahaan meningkatkan akurasi pencatatan aset, memperkuat Internal Control, mengoptimalkan pemanfaatan aset, meningkatkan kualitas Financial Reporting serta memastikan pengelolaan Fixed Asset dan Intangible Asset mendukung efisiensi operasional, kepatuhan dan pengambilan keputusan manajemen.

Mengapa Training Fixed & Intangible Asset Accounting and Management Penting?

Fixed Asset dan Intangible Asset merupakan komponen penting dalam laporan keuangan dan operasional perusahaan. Nilai investasi yang besar, umur manfaat yang panjang, proses pemeliharaan, penyusutan, revaluasi, impairment dan penghentian aset membutuhkan sistem pencatatan serta pengendalian yang memadai.

Kesalahan dalam menentukan harga perolehan, capitalization criteria, useful life, depreciation method, revaluation maupun disposal dapat mempengaruhi nilai aset, biaya, laba serta kualitas laporan keuangan perusahaan. Selain itu, perlakuan Accounting dan Tax terhadap Fixed Asset juga dapat menimbulkan perbedaan yang perlu dikelola dengan tepat.

Training Fixed & Intangible Asset Accounting and Management membantu peserta memahami siklus pengelolaan aset sejak perencanaan pembelian, perolehan, pencatatan, penggunaan, monitoring, revaluasi, impairment hingga pelepasan aset.

Program juga membahas IFRS dan PSAK yang berkaitan dengan Fixed Asset serta Intangible Asset sehingga peserta dapat memahami keterkaitan antara aspek Accounting, Tax, Financing, Operational Control dan Asset Performance.

Manfaat Training Fixed & Intangible Asset Accounting and Management

• Meningkatkan kemampuan dalam membangun kebijakan dan prosedur pengelolaan Fixed Asset.
• Memahami perlakuan Accounting dan Tax berdasarkan IFRS dan PSAK.
• Mampu menentukan kriteria pembelian dan penilaian Fixed Asset.
• Mampu menerapkan kontrol terhadap penggunaan Fixed Asset.
• Membangun fungsi Internal Control yang lebih efektif dalam Asset Management.
• Memahami teknik pendanaan dalam pengadaan Fixed Asset.
• Memahami pengakuan, pengukuran, kapitalisasi, depreciation dan disposal.
• Memahami Fixed Asset Impairment dan Revaluation.
• Mampu menganalisis productive dan non-productive asset.
• Memahami Accounting Treatment untuk Property Investment dan Intangible Asset.

Materi Training Fixed & Intangible Asset Accounting and Management

1. Kebijakan Manajemen dalam Fixed Asset

• Karakteristik Fixed Asset dan Risk
• Kebijakan manajemen dalam pengelolaan aktiva tetap
• Perolehan Fixed Asset
• Administrasi dan pencatatan Fixed Asset
• Pelepasan Fixed Asset
• Pengamanan aktiva tetap
• Keputusan dalam pembelian aktiva tetap
• Control Fixed Asset
• Dokumen-dokumen dalam pengelolaan Fixed Asset

2. Fixed Asset Life Cycle Management

• Asset Planning
• Asset Acquisition
• Asset Registration
• Asset Utilization
• Asset Maintenance
• Asset Monitoring
• Asset Transfer
• Asset Disposal

3. PSAK 16: Fixed Asset Berbasis IFRS

• Ruang lingkup PSAK 16
• Recognition of Fixed Asset
• Initial Measurement
• Subsequent Measurement
• Cost Model
• Revaluation Model
• Nilai manfaat aset
• Pengakuan, pengukuran dan pembukuan

4. Kapitalisasi Fixed Asset

• Capitalization Criteria
• Capital Expenditure versus Revenue Expenditure
• Harga perolehan Fixed Asset
• Directly Attributable Cost
• Subsequent Expenditure
• Repair and Maintenance
• Major Inspection

5. Depreciation Fixed Asset

• Konsep Depreciation
• Useful Life
• Residual Value
• Straight Line Method
• Declining Balance Method
• Units of Production Method
• Review Useful Life dan Residual Value

6. Revaluation Fixed Asset

• Konsep Revaluation
• Fair Value
• Revaluation Surplus
• Revaluation Loss
• Accounting Entry
• Presentation and Disclosure

7. Fixed Asset Disposal

• Penghentian pengakuan Fixed Asset
• Asset Sale
• Asset Retirement
• Asset Exchange
• Gain or Loss on Disposal
• Dokumentasi pelepasan aset

8. Fixed Asset Tax

• Peraturan pajak berkaitan dengan Fixed Asset
• Tarif penyusutan pajak
• Commercial Depreciation versus Fiscal Depreciation
• Fiscal Adjustment
• Perlakuan pajak atas disposal
• Aspek perpajakan revaluasi aset

9. Fixed Asset Impairment

• Konsep Impairment
• Indication of Impairment
• Recoverable Amount
• Value in Use
• Fair Value Less Costs of Disposal
• Impairment Loss
• Reversal of Impairment

10. Fixed Asset Financing

• Alternatif pembiayaan Fixed Asset
• Debt Management
• Operating Lease
• Financing Lease
• Lease versus Buy Analysis
• Cost of Financing

11. Fixed Asset Analysis

• Productive Fixed Asset
• Non Productive Fixed Asset
• Fixed Asset Turnover
• Return on Fixed Asset
• Asset Productivity
• Asset Utilization Analysis

12. Perhitungan dan Penilaian Fixed Asset

• Qualitative Analysis
• Quantitative Analysis
• Asset Valuation
• Asset Performance Measurement
• Monitoring Kinerja Fixed Asset
• Asset Replacement Analysis

13. Fixed Asset Register & Asset Administration

• Fixed Asset Register
• Asset Coding
• Asset Identification
• Asset Tagging
• Asset Location
• Asset Custodian
• Asset Movement Control

14. Physical Verification & Stock Opname Fixed Asset

• Tujuan Physical Verification
• Asset Stock Opname
• Physical Asset versus Asset Register
• Missing Asset
• Idle Asset
• Damaged Asset
• Reconciliation and Follow Up

15. Internal Control Fixed Asset

• Asset Management Internal Control
• Segregation of Duties
• Authorization
• Documentation Control
• Physical Security
• Asset Risk Management
• Fraud Prevention

16. Property Investment

• Pengertian Investment Property
• Recognition
• Measurement
• Cost Model
• Fair Value Model
• Transfer of Investment Property
• Presentation and Disclosure

17. Akuntansi untuk Bangunan

• Recognition of Building
• Building Acquisition Cost
• Building Improvement
• Renovation Cost
• Depreciation
• Impairment
• Building Disposal

18. Intangible Asset Accounting

• Pengertian Intangible Asset
• Identifiability
• Recognition Criteria
• Initial Measurement
• Subsequent Measurement
• Useful Life
• Finite versus Indefinite Useful Life
• Amortization

19. Jenis-Jenis Intangible Asset

• Patent
• Copyright
• Trademark
• License
• Computer Software
• Development Cost
• Goodwill

20. Intangible Asset Impairment

• Impairment Indicator
• Recoverable Amount
• Impairment Loss
• Goodwill Impairment
• Intangible Asset with Indefinite Useful Life
• Presentation and Disclosure

21. Asset Accounting & Financial Reporting

• Fixed Asset dalam Statement of Financial Position
• Intangible Asset dalam Financial Statements
• Depreciation Expense
• Amortization Expense
• Impairment Loss
• Gain or Loss on Disposal
• Notes to Financial Statements

22. Studi Kasus Fixed & Intangible Asset Management

• Perhitungan Acquisition Cost
• Capitalization Analysis
• Perhitungan Depreciation
• Revaluation Case
• Impairment Case
• Disposal Case
• Fixed Asset Tax Case
• Intangible Asset Accounting Case
• Asset Control dan Asset Register Case

Target Peserta Training Fixed & Intangible Asset Accounting and Management

Training Fixed & Intangible Asset Accounting and Management direkomendasikan bagi Internal Auditor, Finance Control dan Finance Manager serta profesional yang bertanggung jawab dalam pengelolaan, pencatatan dan pengendalian aset perusahaan.

Program juga relevan bagi Accounting Manager, Asset Manager, Fixed Asset Accountant, Accounting Supervisor, Finance Supervisor, Asset Controller, Internal Control, Tax Staff, Procurement, General Affairs serta pihak lain yang berkepentingan dengan Fixed Asset dan Intangible Asset Management.

Team Trainer Johnson Indonesia

Helmy Harahap, SE. SH. MBA. CIA. CFE

Program Training Fixed & Intangible Asset Accounting and Management – IFRS, PSAK & Operational Approach menggunakan pendekatan pembelajaran yang mengintegrasikan konsep, diskusi, latihan perhitungan, studi kasus dan pembahasan permasalahan aktual dalam pengelolaan aset sehingga peserta dapat memahami penerapannya secara lebih praktis di lingkungan perusahaan.

Jadwal Public Training 2026

 

No.	Tanggal Pelaksanaan
1	14-15 September 2026
2	14-15 Oktober 2026
3	28-29 November 2026
4	14-15 Desember 2026

Jam Pelaksanaan Training

• Offline Training: 2 hari, pukul 09.00–16.00 WIB.
• Online Training: 2 hari, pukul 09.00–16.00 WIB.

Metode Training

• Offline Training – Hotel / Johnson Training Center.
• Online Training – Zoom Meeting.
• Public Training.
• Private Training.
• Corporate / In-House Training sesuai kebutuhan perusahaan.

Lokasi Training Jakarta

Alternatif lokasi Offline  Training Jakarta antara lain Hotel Ciputra, Ibis Group, Hotel Oria Jakarta, Holiday Inn Jakarta Wahid Hasyim, atau hotel lainnya yang akan dikonfirmasikan kepada peserta. Private Training juga dapat diselenggarakan di Johnson Training Center – Komp. Daan Mogot Baru 3A/10, Jakarta Barat.

Fee Investasi Training 

Offline Training Jakarta

Rp 5.950.000/orang – 2 Hari Minimal mengirimkan 3 peserta – Pasti Running di Hotel. Termasuk: Seminar Kit, Certificate, Lunch, Snack, dan Souvenir.

Offline Training Luar Kota Jakarta

• Rp 12.000.000/orang – PASTI RUNNING
• Rp 8.500.000/orang – mengirimkan 1–5 peserta
• Rp 8.000.000/orang – mengirimkan lebih dari 5 peserta

Termasuk: Seminar Kit, Certificate, Lunch, Snack, dan Souvenir.

Private Onsite Training – Johnson Training Center

• Rp 8.000.000/orang / 2 Hari – PASTI RUNNING
• Rp 5.950.000/orang / 1 Hari – PASTI RUNNING

Lokasi: Johnson Training Center. Termasuk Seminar Kit, Certificate, Lunch, Snack, dan Souvenir.

Online Communication Training

Rp 5.500.000/orang Durasi: 2 hari, pukul 09.00–16.00 WIB melalui Zoom Meeting.

Daftar Client Training Fixed & Intangible Asset Accounting and Management

Johnson Indonesia telah menyelenggarakan berbagai program Finance, Accounting, Asset Management dan Financial Reporting untuk perusahaan dari berbagai sektor industri.

Mengapa Memilih Training Fixed & Intangible Asset Johnson Indonesia?

Johnson Indonesia merupakan training provider Indonesia yang menyediakan berbagai program corporate training, public training, in-house training, online training dan pengembangan kompetensi profesional.

Program Training Fixed & Intangible Asset Accounting and Management mengintegrasikan aspek Accounting, IFRS, PSAK, Tax, Internal Control serta Operational Asset Management sehingga peserta dapat memahami pengelolaan aset secara lebih menyeluruh.

Peserta mempelajari Fixed Asset Accounting, Intangible Asset Accounting, PSAK 16, Asset Capitalization, Depreciation, Revaluation, Impairment, Asset Disposal, Fixed Asset Tax, Fixed Asset Register, Asset Control, Asset Financing serta Asset Performance Analysis.

Pendekatan training diarahkan agar peserta tidak hanya memahami pencatatan Accounting, tetapi juga mampu meningkatkan pengendalian dan produktivitas aset serta mendukung kualitas Financial Reporting perusahaan.

Inhouse Training Fixed & Intangible Asset Accounting and Management

PT Johnson Indonesia juga menyediakan Inhouse Training Fixed & Intangible Asset Accounting and Management yang dapat diselenggarakan secara khusus untuk perusahaan.

Materi dapat disesuaikan berdasarkan jenis industri, level peserta, Accounting Policy, Asset Management System, Fixed Asset Register, Asset Coding, Capitalization Policy, Depreciation, Revaluation, Impairment, Disposal, Tax Treatment, Asset Stock Opname, Internal Control serta permasalahan aktual pengelolaan aset perusahaan.

Program dapat dikembangkan menjadi Fixed Asset Management Training, Fixed Asset Accounting Training, Fixed Asset Accounting & Tax, Asset Management & Internal Control, Fixed Asset Register & Stock Opname, PSAK 16 Training, Intangible Asset Accounting, Asset Lifecycle Management maupun Fixed Asset Accounting IFRS & PSAK.

Materi, studi kasus, workshop, durasi, jadwal, lokasi dan metode training dapat disesuaikan sehingga program lebih relevan dengan sistem, proses dan kebutuhan perusahaan.

Training Fixed Asset, IFRS, Accounting & Asset Management Terkait

Untuk memperluas kompetensi di bidang Fixed Asset, Intangible Asset, IFRS, Accounting dan Asset Management, peserta juga dapat mengikuti program training terkait dari Johnson Indonesia:

• Training Asset Management – membahas Asset Planning, Acquisition, Utilization, Maintenance, Control dan Asset Lifecycle Management.
• Training International Financial Reporting Standards (IFRS) – membahas IFRS Framework, Recognition, Measurement, Presentation, Disclosure dan Financial Reporting.
• Training IFRS & Dampak Perpajakannya – membahas IFRS, PSAK dan perbedaan perlakuan Accounting serta Tax.
• Training Accounting Policies and Procedure Manual – membahas Accounting Policy, Accounting Procedure, Internal Control dan standardisasi proses Accounting.
• Training Accounting Best Practice – meningkatkan efektivitas Accounting Process, Internal Control dan Financial Reporting perusahaan.
• Training Akuntansi Perpajakan – membahas Tax Accounting, rekonsiliasi fiskal, koreksi fiskal, PPh dan PPN.
• Training Accounting Information Analysis For Business Decision – membahas Financial Information, laporan keuangan, Financial Ratio dan Business Decision Making.

Training Fixed & Intangible Asset Accounting and Management Johnson Indonesia

Training Fixed & Intangible Asset Accounting and Management – IFRS, PSAK & Operational Approach Johnson Indonesia membantu profesional Finance, Accounting, Internal Audit dan Asset Management meningkatkan kemampuan dalam Fixed Asset Accounting, Intangible Asset Accounting, PSAK, IFRS, Asset Control, Taxation serta Operational Asset Management.

Program tersedia dalam format Public Training Fixed Asset Management, Online Training Fixed Asset, Offline Training Fixed Asset, Private Training dan Inhouse Training Fixed & Intangible Asset Accounting and Management untuk mendukung akurasi Financial Reporting, efektivitas Internal Control dan optimalisasi aset perusahaan.