Penggolongan Biaya\/Beban BPR - Program Studi Diploma 3 Akuntansi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nscpolteksby.ac.id\/akuntansi\/penggolongan-biayabeban-bpr\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Penggolongan Biaya\/Beban BPR - Program Studi Diploma 3 Akuntansi\" \/>\n<meta property=\"og:description\" content=\"Biaya Keuangan Biaya keuangan adalah semua biaya yang terjadi pada BPR dalam melaksanakan fungsi keuangan […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nscpolteksby.ac.id\/akuntansi\/penggolongan-biayabeban-bpr\/\" \/>\n<meta property=\"og:site_name\" content=\"Program Studi Diploma 3 Akuntansi\" \/>\n<meta property=\"article:published_time\" content=\"2012-09-10T10:32:00+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Ditulis oleh\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimasi waktu membaca\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 menit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/nscpolteksby.ac.id\/akuntansi\/penggolongan-biayabeban-bpr\/\",\"url\":\"https:\/\/nscpolteksby.ac.id\/akuntansi\/penggolongan-biayabeban-bpr\/\",\"name\":\"Penggolongan Biaya\/Beban BPR - 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Biaya Keuangan<\/b><\/o:p><\/span><\/div>\n
Biaya keuangan adalah semua biaya yang terjadi pada BPR dalam melaksanakan fungsi <\/span>keuangan (penghimpunan dana). Contoh beban bunga, beban promosi dana.<\/o:p><\/span><\/div>\n
Biaya Non Keuangan<\/b><\/o:p><\/span><\/div>\n
Biaya keuangan adalah semua biaya yang terjadi pada BPR dalam melaksanakan fungsinya <\/span>diluar fungsi penghimpunan dana. Contoh beban penyusutan, beban personalia, dll.<\/o:p><\/span><\/div>\n
Definisi Biaya Tetap<\/o:p><\/span><\/b><\/div>\n
Biaya tetap adalah biaya jumlahnya totalnya tetap konstan tidak dipengaruhi oleh <\/span>perubahan volum kegiatan\/aktivitas sampai dengan tingkatan tertentu. Contoh-contoh biaya <\/span>tetap adalah sewa peralatan, biaya kegunaan, dan biaya penelitian dan pengembangan. <\/span>Analisis titik impas, merupakan alat yang menentukan besarnya volume produk yang harus <\/span>dijual oleh perusahaan agar mencapai titik impas, dalam perhitungannya harus <\/span>membedakan antara biaya tetap dan biaya variabel.<\/o:p><\/span><\/div>\n
Definisi Biaya Variabel<\/b><\/o:p><\/span><\/div>\n
Biaya adalah biaya yang jumlah totalnya akan berubah secara proporsional dengan <\/span>perubahan volume kegiatan atau aktivitas, semakin tinggi aktivitas semakin tinggi total biaya variabel, semakin rendah aktivitas semakin rendah total biaya variabel. Satu pos biaya akan <\/span>berubah seiring dengan perubahan kegiatan bisnis untuk suatu periode laporan tertentu <\/span>pada BPR adalah biaya bunga atas dana yang dihimpun.<\/o:p><\/span><\/div>\n
Biaya Langsung<\/b><\/o:p><\/span><\/div>\n
Biaya langsung adalah biaya yang terjadinya atau manfaatnya dapat diidentifikasikan <\/span>kepada obyek atau pusat biaya tertentu. Secara umum biaya langsung merupakan biaya <\/span>variabel pada obyek atau pusat biaya tertentu.<\/o:p><\/span><\/div>\n
Biaya Tidak Langsung<\/b><\/o:p><\/span><\/div>\n
Biaya langsung adalah biaya yang terjadinya atau manfaatnya tidak dapat diidentifikasikan <\/span>kepada obyek atau pusat biaya tertentu atau biaya yang manfaatnya dinikmati oleh <\/span>beberapa obyek atau pusat biaya.<\/o:p><\/span><\/div>\n
Pengeluaran Modal (Capital Expenditure)<\/b><\/o:p><\/span><\/div>\n
Pengeluaran modal\/biaya modal adalah pengeluaran\/biaya yang akan memberikan manfaat <\/span>pada beberapa periode akuntansi atau akan memberikan mafaat pada periode akuntasi <\/span>yang akan datang. Contoh adalah biaya perolehan aktiva tetap. Pada saat terjadinya <\/span>pengeluaran ini dikavitalisasi sebagai aktiva.<\/o:p><\/span><\/div>\n
Pengeluaran Pendapatan (Revenues Expenditure)<\/b><\/o:p><\/span><\/div>\n<\/div>\n<\/link><\/link><\/link><\/link>\n
Pengeluaran pendapatanl\/biaya pendapatan adalah pengeluaran\/biaya yang akan <\/span>memberikan manfaat hanya pada akuntansi dimana pengeluaran itu terjadi. Umumnya pada <\/span>saat terjadinya Iangsung diperlakukan sebagai beban tidak dikavitalisasi sebagai aktiva..<\/o:p><\/span><\/div>\n
Biaya Operasional Lain:<\/b><\/o:p><\/span><\/div>\n
Biaya operasional lain adalah biaya sehubungan dengan kegiatan\/operasi utama dari bank yang tidak termasuk biaya dana dan biaya <\/span>overhead<\/o:p><\/span><\/i><\/div>\n
Contoh: Pajak bukan PPh, perawatan dan perbaikan, barang dan jasa lain.<\/o:p><\/span><\/div>\n
Biaya Non-Operasional:<\/b><\/o:p><\/span><\/div>\n
Biaya non-operasional adalah biaya yang timbul dari kegiatan yang bersifat insidentil dan bukan akibat dari kegiatan utama (operasional) bank.<\/o:p><\/span><\/div>\n
Contoh: Kerugian yang diderita dari penjualan aktiva.<\/span><\/o:p><\/span><\/b><\/div>\n","protected":false},"excerpt":{"rendered":"
Biaya Keuangan Biaya keuangan adalah semua biaya yang terjadi pada BPR dalam melaksanakan fungsi keuangan […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-183","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"yoast_head":"\nPenggolongan Biaya\/Beban BPR - Program Studi Diploma 3 Akuntansi<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nscpolteksby.ac.id\/akuntansi\/penggolongan-biayabeban-bpr\/\" \/>\n<meta property=\"og:locale\" content=\"id_ID\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Penggolongan Biaya\/Beban BPR - Program Studi Diploma 3 Akuntansi\" \/>\n<meta property=\"og:description\" content=\"Biaya Keuangan Biaya keuangan adalah semua biaya yang terjadi pada BPR dalam melaksanakan fungsi keuangan […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nscpolteksby.ac.id\/akuntansi\/penggolongan-biayabeban-bpr\/\" \/>\n<meta property=\"og:site_name\" content=\"Program Studi Diploma 3 Akuntansi\" \/>\n<meta property=\"article:published_time\" content=\"2012-09-10T10:32:00+00:00\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Ditulis oleh\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimasi waktu membaca\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 menit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/nscpolteksby.ac.id\/akuntansi\/penggolongan-biayabeban-bpr\/\",\"url\":\"https:\/\/nscpolteksby.ac.id\/akuntansi\/penggolongan-biayabeban-bpr\/\",\"name\":\"Penggolongan Biaya\/Beban BPR - 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