Suci Rahmawati, Dini Nuraeni, Wulan Permata Sari

Analisis Penerapan PSAK No. 16 terhadap Perlakuan Akuntansi Aset Tetap pada PT Unilever Indonesia Tbk Tahun 2025

Introduction

Analisis penerapan psak no. 16 terhadap perlakuan akuntansi aset tetap pada pt unilever indonesia tbk tahun 2025. Analisis kepatuhan PT Unilever Indonesia Tbk terhadap PSAK 16 terkait akuntansi aset tetap 2025. Telusuri perlakuan, depresiasi, dan dampak divestasi bisnis es krim. Hasil sesuai PSAK 16.

Abstract

Aset tetap merupakan komponen utama dalam menopang operasional perusahaan manufaktur. Penelitian ini bertujuan untuk menganalisis perlakuan akuntansi aset tetap dan perhitungan depresiasi pada PT Unilever Indonesia Tbk, sekaligus mengevaluasi kesesuaiannya dengan Pernyataan Standar Akuntansi Keuangan (PSAK) 16. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data sekunder berupa Laporan Keuangan Tahunan dan Catatan atas Laporan Keuangan (CALK) PT Unilever Indonesia Tbk Tahun 2025. Hasil penelitian menunjukkan bahwa perusahaan menerapkan model biaya (cost model) untuk pengukuran setelah pengakuan awal dan menggunakan metode penyusutan garis lurus (straight-line method) secara konsisten. Pada tahun 2025, tercatat penurunan nilai buku permesinan sebesar 33,5% yang dipicu oleh pelepasan (divestasi) unit bisnis es krim. Selain itu, ditemukan adanya aset yang telah habis disusutkan senilai Rp1,3 triliun namun masih aktif beroperasi. Secara keseluruhan, perlakuan akuntansi aset tetap pada PT Unilever Indonesia Tbk dari aspek pengakuan, pengukuran, depresiasi, hingga pengungkapan telah sesuai dengan PSAK 16.

Review

The paper, "Analisis Penerapan PSAK No. 16 terhadap Perlakuan Akuntansi Aset Tetap pada PT Unilever Indonesia Tbk Tahun 2025," undertakes a relevant examination of fixed asset accounting practices. Its primary objective is to meticulously analyze the accounting treatment and depreciation calculations for fixed assets at PT Unilever Indonesia Tbk, while simultaneously assessing their conformity with Pernyataan Standar Akuntansi Keuangan (PSAK) 16. Employing a descriptive qualitative methodology based on secondary data, specifically the company's 2025 Annual Financial Statements and Notes to Financial Statements, the research offers a focused, single-case study into the real-world application of this critical accounting standard within a prominent manufacturing entity. The research yields several insightful findings. It confirms PT Unilever Indonesia Tbk's consistent adoption of the cost model for subsequent measurement and the straight-line method for depreciation, practices that align well with typical industry applications and PSAK 16 guidelines. A particularly noteworthy observation is the substantial 33.5% decline in machinery book value during 2025, directly attributed to the strategic divestment of the ice cream business unit. This provides a tangible illustration of how significant corporate actions are reflected in fixed asset reporting. Furthermore, the identification of Rp1.3 trillion worth of assets that are fully depreciated but remain actively operational highlights a common yet important practical aspect of asset management and accounting, where economic useful life can extend beyond the accounting useful life. Overall, the study concludes that PT Unilever Indonesia Tbk's fixed asset accounting, from recognition to disclosure, demonstrates full compliance with PSAK 16. While the study effectively validates compliance with PSAK 16, its main strength lies in providing a detailed, practical illustration of standard application within a specific corporate context. The concrete examples, such as the impact of the divestment and the operational status of fully depreciated assets, are valuable for both students and practitioners in grasping the practical implications of accounting standards. However, the reliance on a single case study using a descriptive qualitative approach inherently limits the generalizability of the findings. Additionally, the explicit mention of "2025" data collection, if the paper is submitted or published prior to that year, introduces an ambiguity that warrants clarification regarding whether it represents a projection, a forward-looking simulation, or actual historical data from a future period, as this would impact the interpretation of the research's nature and methodology. Future research could enhance this work by incorporating comparative analyses across multiple companies or industries to identify diverse application strategies or by delving deeper into the financial impact of the identified fully depreciated yet active assets on operational efficiency and investment decisions.

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