-
7/26/2019 akmenbab10kel-160308033816
1/24
PELAPORAN SEGMEN, EVALUASI PUSA
INFORMASI DAN PENETAPAN HARGATRANSFER
1
Kelompok: 2
Dick He!i"#"$
Emili" %"&i
I$" '()$i&" S*"le*"* M"i+"*
Noi&" S"!i
R()o-
.(l-k"!
-
7/26/2019 akmenbab10kel-160308033816
2/24
TUJUAN BELAJAR
10 Me$el")k"$ "3"im"$" +"$ me$3"p"pe!()"*""$ memili* ($&(k
mel"k(k"$+e)e$&!"li)")i
20 Me$el")k"$ pe!e+""$ "$&"!" pe!*i&($3"$
i"" ")o!p)i +"$ "!i"el, )e!&"me$i"pk"$ l"po!"$ l"" !(3i
)e3me$
/0 Me$3*i&($3 +"$ me$el")k"$ ROI
40 Me$3*i&($3 +"$ me$el")k"$ l"" !e)i+( +"$$il"i &"m"*
eko$omi
50 Me$el")k"$ pe!"$ pe$e&"p"$ *"!3" &!"$)6e!p"+"
pe!()"*""$ "$3 &e!+e)e$&!"li)")i0 2
-
7/26/2019 akmenbab10kel-160308033816
3/24
DESENTRALISASI DANPERTANGGUNGJAWABAN
Si)&em "k($&"$)i pe!&"$33($3"#""$ "+"l"*
)i)&em"$3 me$3(k(! e!"3"i *")il "$3 +ic"p"i )e&i"pp()"&
pe!&"$33($3"#""$ me$(!(& i$6o!m")i "$3
+i(&(*k"$ p"!" m"$"e! ($&(k me$3ope!")ik"$
p()"&pe!&"$33($3"#""$ me!ek"0
De)e$&!"li)")i "+"l"* pe$+ele3")i"$ #e#e$"$3pe$3"mil"$
kep(&()"$ kep"+" e$"$3 "$3 lei*
!e$+"*0
/
-
7/26/2019 akmenbab10kel-160308033816
4/24
ALASAN MELAKUKAN DESENTRALISASI
1 Me$3(mp(lk"$ +"$ me$33($"k"$ i$6o!m")i lok"l
2 Mem6ok()k"$ m"$"eme$ p()"&
/ Mel"&i* +"$ memo&i")i p"!" m"$"e!
4 Me$i$3k"&k"$ +"" )"i$3
4
-
7/26/2019 akmenbab10kel-160308033816
5/24
DIVISI DALAM PERUSAHAAN YANGTERDESENTRALISASI
De)e$&!"li)")i i")"$" +i#((+k"$ mel"l(ipeme$&(k"$
($i&7($i& "$3 +i)e(& +ii)i0
/ c"!"pem"3i"$+ii)i
8e!+")"!"!"$39")" "$3
+ip!o+(k)i
Me$(!(&3eo3!"-)
e$i) T"$33($3"#"
5
-
7/26/2019 akmenbab10kel-160308033816
6/24
PENGUKURAN KINERJA PUSATINVESTASI DENGAN MENGGUNAKAN
LAPORAN LABA RUGIVARIABEL&ABSOPRPSIPerhitungn Bi!
Vri"e#Perhitungn Bi!
A"$%r$i
H"$" meme"$k"$i"" m"$(6"k&(! "!i"el
ke p!o+(k
Meme"$k"$ )em("i"" m"$(6"k&(! p"+"
p!o+(k
Oe!*e"+ &e&"p
+ipe!l"k(k"$ )e"3"ie"$ pe!io+e +"$ &i+"k+i)e!&"k"$
+"l"m
pe$e$&("$ i"" p!o+(k
Oe!*e"+ &e&"p +ip"$+"$3
)e"3"i i"" p!o+(k,(k"$ i"" pe!io+e
;
-
7/26/2019 akmenbab10kel-160308033816
7/24
Kl")i-k")i i"" )e"3"i 8i"" P!o+(k "&"( Pe!io+eme$(!(&
Pe!*i&($3"$ 8i"" V"!i"el +"$ A)o!p)i
Perhitungn Bi!A"$%r$i
Perhitungn Bi!Vri"e#
8i"" P!o+(k 8"*"$ 8"k( L"$3)($3 8"*"$ 8"k( L"$3)($3Te$"3"
Ke!"
L"$3)($3Te$"3" Ke!" L"$3)($3
Oe!*e"+ "!i"el Oe!*e"+ "!i"el
Oe!*e"+ &e&"p
8i"" Pe!io+e 8e"$ pe$("l"$ Oe!*e"+ &e&"p
8e"$ "+mi$i)&!")i 8e"$ pe$("l"$
8e"$ "+mi$i)&!")iPe$("l"$
L"" 8e!)i* A)o!p)i > L"" 8e!)i*V"!i"el
P!o+(k)i ?Pe$("l"$
L"" 8e!)i* A)o!p)i ? L"" 8e!)i*V"!i"el
P!o+(k)i @Pe$("l"$
L"" 8e!)i* A)o!p)i @ L"" 8e!)i*V"!i"el
-
7/26/2019 akmenbab10kel-160308033816
10/24
PERLAKUAN OVERHEAD TETAP PADAPERHITUNGAN BIAYA ABSORPSI
Me$(!(& pe!*i&($3"$ i"" ")o!p)i, oe!*e"+&e&"p
*"!() +ie"$k"$ p"+" ($i& "$3+ip!o+(k)i0
ik" &e!+"p"& kelei*"$ "&"( kek(!"$3"$oe!*e"+ "$3
+i&e&"pk"$, m"k" "k"$ +i&(&(p+"l"m H"!3" Pokok
Pe$("l"$0
1B
1B
-
7/26/2019 akmenbab10kel-160308033816
11/24
MENGEVALUASI MANAJER PUSATLABA
E"l(")i &e!*"+"p p"!"m"$"e! )e!i$3e!k"i&"$
+e$3"$p!o-&"ili&") ($i&7($i&
"$3 e!"+" +"l"mke$+"li me!ek"0
ik" ki$e!" l"" +i*"!"pk"$ ($&(kme$ce!mi$k"$ ki$e!"
m"$"e!i"l,m"k" m"$"e! e!*"k me$3*"!"pk"$e!l"k($" *"l7*"l e!ik(&
i$i:
Ke&ik" pe$+"p"&"$ me$i$3k"&
)eme$&"!" 6"k&o! l"i$$" &e&"p,m"k" l"" "k"$
me$i$3k"&0
Ke&ik" pe$+"p"&"$ me$(!($)eme$&"!" 6"k&o! l"i$$"
&e&"p,m"k" l"" "k"$ me$(!($0
Ke&ik" pe$+"p"&"$ &i+"k e!("*)eme$&"!"
6"k&o! l"i$$" &e&"p,m"k" l"" "k"$ &e&"p
&i+"ke!("*0
11
11
-
7/26/2019 akmenbab10kel-160308033816
12/24
LAPORAN LABA RUGI SEGMEN DENGANMENGGUNAKAN PERHITUNGAN BIAYA
VARIABEL
Se3me$ "+"l"* )(($i& +"!i )("&( pe!()"*""$"$3 c(k(p
pe$&i$3 +"l"m pem("&"$ l"po!"$
ki$e!"0 D"l"m l"po!"$ l"" !(3i )e3me$, e"$
+ikelompokk"$ me$"+i 2 k"&e3o!i, "i&(:
8e"$ &e&"p l"$3)($3 8e"$ &e&"p (m(m
12
12
-
7/26/2019 akmenbab10kel-160308033816
13/24
PENGUKURAN KINERJA PUSATINVESTASI DENGAN MENGGUNAKAN
ROI Pe$3em"li"$ "&") I$e)&")i CROI
1/
-
7/26/2019 akmenbab10kel-160308033816
14/24
MARGIN DAN PERPUTARAN
14
-
7/26/2019 akmenbab10kel-160308033816
15/24
KEUNGGULAN ROI
ROI me$+o!o$3 m"$"e! ($&(k 6ok()p"+" *(($3"$ "$&"!"
pe$("l"$, e"$+"$ i$e)&")i
ROI me$+o!o$3 m"$"e! ($&(k 6ok()p"+" e-)ie$)i i""
ROI me$+o!o$3 m"$"e! ($&(k 6ok()p"+" e-)ie$)i
"k&ii&") ope!")i
115
-
7/26/2019 akmenbab10kel-160308033816
16/24
KELEMAHAN ROI
ROI me$e"k"$ 6ok() "$3 )empi&p"+" p!o-&"ili&")
+ii)i
ROI me$+o!o$3 m"$"e! ($&(k 6ok()p"+" kepe$&i$3"$ "$3k"
pe$+ek
+e$3"$ me$3o!"$k"$ kepe$&i$3"$"$3k" p"$"$3
1;
-
7/26/2019 akmenbab10kel-160308033816
17/24
MENGUKUR KINERJA PUSAT INVESTASI DENGANMENGGUNAKAN LABA RESIDU
& EVA
L"" !e)i+( "+"l"* pe!e+""$ "$&"!" l"" ope!")i+"$ pe$3em"li"$
mi$im(m "$3 +i)"!"&k"$ "&")"k&i" ope!")i
pe!()"*""$0
Sec"!" m"&em"&i) +i!(m()k"$:
1
