METODE PENGUKURAN PROPERTI INVESTASI BERDASARKAN PSAK NOMOR 13 (ADOPSI IAS 40) VS US GAAP
Authors: Pratama Habib Arizal , Usri Abdul Kadir 
Published: December 2016

<p><strong>Abstract</strong><br /><br />The measurement of property held to find out the value of property investment. There is a fair value method and cost method which based on PSAK13 (adoption of IAS 40) and historical cost which based on US GAAP to measure investment property. The purpose of this research is to know the difference in the application of method of measurement of investment property based on PSAK 13 (adoption of IAS 40) and US GAAP and to know the impact of the differences in comparison the application of the method of measurement based on property investment PSAK 13 (adoption IAS 40) and US GAAP against operating profit PT Lippo General Insurance, Tbk in 2013. This research is using a descriptive qualitative approach. Data were collected using document methods. Data analysis was done by means of measuring the property with all methods, both fair value method, cost method and historical cost method. After measured, measurement results are compared and summed up the application of the method where the most profitable PT Lippo General Insurance, Tbk. The results showed that there is a difference between fair value and cost method based on PSAK 13 (adoption of IAS 40) and the historical cost method based on US GAAP. Application of fair value method is to do repeated measurements without depreciate investment properties each year . Application of cost method is to do a revaluation and depreciate investment properties each year . While in application of the historical cost method is to depreciate the investment property without the ways are re-evaluated every year . By applying different measurement methods, it would have an impact on the value of investment properties, thenumber of operating profit and performance of PT Lippo General Insurance, Tbk. Based on the measurement of property investment with all those methods, method of measurement of investment properties that provide the greatest impact against the value of investment properties, the number of operating profit and the company’s performance is by applying fair value method.</p><p><strong>Abstrak</strong></p><p>Pengukuran properti dilakukan untuk mengetahui nilai properti investasi. Terdapat metode nilai wajar dan metode biaya yang berdasarkan PSAK 13 (Adopsi IAS 40) dan metode nilai historis berdasarkan US GAAP untuk mengukur properti investasi. Tujuan penelitian ini adalah untuk mengetahui perbedaan penerapan metode pengukuran properti investasi berdasarkan PSAK 13 (Adopsi IAS 40) dan US GAAP dan untuk mengetahui dampak dari perbedaan perbandingan penerapan metode pengukuran properti investasi berdasarkan PSAK 13 (Adopsi IAS 40) dan US GAAP terhadap laba operasi PT Lippo General Insurance, Tbk pada tahun 2013. Penelitian ini menggunakan pendekatan kualitatif deskriptif. Data dikumpulkan dengan metode dokumetasi. Analisis data dilakukan dengan cara mengukur properti dengan semua metode, baik metode nilai wajar, metode biaya maupun metode biaya historis. Setelah diukur, hasil pengukuran dibandingkan dan disimpulkan penerapan metode mana yang paling menguntungkan PT Lippo General Insurance, Tbk. Hasil penelitian menunjukkan bahwa terdapat perbedaan antara metode biaya dan nilai wajar berdasarkan PSAK 13 (Adopsi IAS 40) dan metode biaya historis berdasarkan US GAAP. Penerapan metode nilai wajar adalah dengan melakukan pengukuran ulang tanpa mendepresiasi properti investasi setiap tahunnya. Penerapan metode biaya dalam melakukan pengukuran adalah dengan melakukan revaluasi dan mendepresiasi properti investasi setiap tahunnya. Sedangkan dalam penerapan metode biaya historis adalah dengan cara mendepresiasi properti investasi tanpa direvaluasi setiap tahunnya. Dengan menerapkan metode pengukuran yang berbeda, hal tersebut berdampak terhadap nilai properti investasi, jumlah laba operasi dan kinerja PT Lippo General Insurance, Tbk. Berdasarkan pengukuran properti investasi dengan semua metode, metode pengukuran properti investasi yang memberikan dampak terbesar terhadap nilai properti investasi, jumlah laba operasi dan kinerja perusahaan adalah dengan menerapkan metode nilai wajar.<strong><br /></strong></p>