Penguatan UU HKI : Penambahan Ketentuan yang Mengatur Penggunaan Valuasi untuk Mencapai Konsistensi Penilaian Intangible Asset - Chandra Yusuf; Derta Rahmanto (Sekolah Tinggi Ilmu Hukum Sumpah Pemuda Palembang, 2018)
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 Daftar Pustaka Davison, Mark J., The Legal Protection of Data base, (Melbourne: Cambridge University Press, Online Publication Date 2009). Dwi Martani, dkk, Akutansi Keuangan Menegah Berbasis PSAK, Buku 1, (Jakarta: Salemba Empat, 2014). Elliott, Barry and Jamie Elliott, Financial Accounting and Reporting, (United Kingdom: Pearson, 2017). IFRS, “IAS, Property, Plant and Equipment” http://www.ifrs.org/issued-standards/list-of-standards/ias-16-property-plant-and-equipment/ King, Kelvin, “A Case Study in the Valuation of a Data base”, Data base Marketing & Ma-nagement, Vol 14:2, (2017). Legal Information Institute (LII), 26 U.S. Code § 197-Amortization of goodwill and certain other intangibles, Cornell Law School, https://www.law.cornell.edu/uscode/text/ 26/197. Mard, Michael J., James R. Hithner , Steven D. Hyden, “Valuation for Financial Repor-ting, Fair Value Measurements and Reporting: Intangible Assets, Goodwill, and Im-pairment”, Second Edition, (New Jersey: John Wiley and Son, 2007).Reed, David, “Data base valuation: Putting a price on your prime asset”, Data base Marketing and Customer Strategy Management, Vol 14:2. Shur-Ofry, Michal, “Data bases and Dynamism”, University of Michigan Journal of LawReform, Volume 44 | Issue 2, (2011). Vignini, Stefania, “Do Financial Statement Provide Adequate Information About The Capitalization of Cost Related to Intangible Assets?: An Empirical Research On Italian Listed Companies.”, Review of Innovation and Competitiveness, Vol. 1: 1, (2015). Wigandt, Jerry J., Paul D. Kimmel, Donald E Kieso, Accounting Principle, International Student Version, (John Wiley and Son Singapore Pte. Ltd, 2014).