{"id":183,"date":"2012-09-10T10:32:00","date_gmt":"2012-09-10T10:32:00","guid":{"rendered":"http:\/\/duniaakuntansi.com\/2012\/09\/10\/penggolongan-biayabeban-bpr\/"},"modified":"2026-04-07T20:09:18","modified_gmt":"2026-04-07T20:09:18","slug":"penggolongan-biayabeban-bpr","status":"publish","type":"post","link":"https:\/\/nscpolteksby.ac.id\/akuntansi\/penggolongan-biayabeban-bpr\/","title":{"rendered":"Penggolongan Biaya\/Beban BPR"},"content":{"rendered":"<link href=\"file:\/\/\/C:%5CUsers%5CEko%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml\" rel=\"File-List\"><\/link><link href=\"file:\/\/\/C:%5CUsers%5CEko%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_editdata.mso\" rel=\"Edit-Time-Data\"><\/link><!--[if !mso]><![endif]--><link href=\"file:\/\/\/C:%5CUsers%5CEko%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx\" rel=\"themeData\"><\/link><link 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SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Subtle Emphasis\"\/>  <w:LsdException Locked=\"false\" Priority=\"21\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Intense Emphasis\"\/>  <w:LsdException Locked=\"false\" Priority=\"31\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Subtle Reference\"\/>  <w:LsdException Locked=\"false\" Priority=\"32\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Intense Reference\"\/>  <w:LsdException Locked=\"false\" Priority=\"33\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Book Title\"\/>  <w:LsdException Locked=\"false\" Priority=\"37\" Name=\"Bibliography\"\/>  <w:LsdException Locked=\"false\" Priority=\"39\" QFormat=\"true\" Name=\"TOC Heading\"\/> <\/w:LatentStyles><\/xml><![endif]--><!--[if gte mso 10]><![endif]--><!--[if gte mso 9]><xml> <o:shapedefaults v:ext=\"edit\" spidmax=\"2050\"\/><\/xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext=\"edit\">  <o:idmap v:ext=\"edit\" data=\"1\"\/> <\/o:shapelayout><\/xml><![endif]--> \n<div style=\"font-family: Times,&quot;Times New Roman&quot;,serif;\">\n<div style=\"line-height: 133%; margin: 14.4pt 0cm 0.0001pt 7.2pt;\"><!--[if gte vml 1]><v:line style='position:absolute;  left:0;text-align:left;z-index:251663360;mso-wrap-distance-left:0;  mso-wrap-distance-right:0;mso-position-horizontal-relative:text;  mso-position-vertical-relative:text' from=\"202.85pt,-3.25pt\" to=\"463.5pt,-3.25pt\"  o:allowincell=\"f\" strokecolor=\"green\" strokeweight=\".7pt\"> <w:wrap type=\"square\"\/><\/v:line><![endif]--><!--[if !vml]--><span lang=\"EN-US\" style=\"font-size: 11pt; letter-spacing: 0.6pt; line-height: 133%;\"><b>Biaya Keuangan<\/b><o:p><\/o:p><\/span><\/div>\n<div style=\"margin-left: 7.2pt;\"><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.5pt;\">Biaya keuangan adalah semua biaya yang terjadi pada BPR dalam melaksanakan fungsi <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.25pt;\">keuangan (penghimpunan dana). Contoh beban bunga, beban promosi dana.<o:p><\/o:p><\/span><\/div>\n<div style=\"line-height: 130%; margin: 19.8pt 0cm 0.0001pt 7.2pt;\"><span lang=\"EN-US\" style=\"font-size: 12pt; line-height: 130%;\"><b>Biaya Non Keuangan<\/b><o:p><\/o:p><\/span><\/div>\n<div style=\"margin-left: 7.2pt;\"><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.3pt;\">Biaya keuangan adalah semua biaya yang terjadi pada BPR dalam melaksanakan fungsinya <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.2pt;\">diluar fungsi penghimpunan dana. Contoh beban penyusutan, beban personalia, dll.<o:p><\/o:p><\/span><\/div>\n<div style=\"line-height: 130%; margin: 21.6pt 0cm 0.0001pt 7.2pt;\"><b><span lang=\"EN-US\" style=\"font-size: 12pt; line-height: 130%;\">Definisi Biaya Tetap<o:p><\/o:p><\/span><\/b><\/div>\n<div style=\"margin-left: 7.2pt; text-align: justify;\"><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.6pt;\">Biaya tetap adalah biaya jumlahnya totalnya tetap konstan tidak dipengaruhi oleh <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.2pt;\">perubahan volum kegiatan\/aktivitas sampai dengan tingkatan tertentu. Contoh-contoh biaya <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.4pt;\">tetap adalah sewa peralatan, biaya kegunaan, dan biaya penelitian dan pengembangan. <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.2pt;\">Analisis titik impas, merupakan alat yang menentukan besarnya volume produk yang harus <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.95pt;\">dijual oleh perusahaan agar mencapai titik impas, dalam perhitungannya harus <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.15pt;\">membedakan antara biaya tetap dan biaya variabel.<o:p><\/o:p><\/span><\/div>\n<div style=\"line-height: 130%; margin: 19.8pt 0cm 0.0001pt 7.2pt;\"><span lang=\"EN-US\" style=\"font-size: 12pt; line-height: 130%;\"><b>Definisi Biaya Variabel<\/b><o:p><\/o:p><\/span><\/div>\n<div style=\"margin-left: 7.2pt; text-align: justify;\"><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.75pt;\">Biaya adalah biaya yang jumlah totalnya akan berubah secara proporsional dengan <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.2pt;\">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><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.4pt;\">berubah seiring dengan perubahan kegiatan bisnis untuk suatu periode laporan tertentu <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.05pt;\">pada BPR adalah biaya bunga atas dana yang dihimpun.<o:p><\/o:p><\/span><\/div>\n<div style=\"line-height: 130%; margin: 19.8pt 0cm 0.0001pt 7.2pt;\"><span lang=\"EN-US\" style=\"font-size: 12pt; line-height: 130%;\"><b>Biaya Langsung<\/b><o:p><\/o:p><\/span><\/div>\n<div style=\"margin-left: 7.2pt; text-align: justify;\"><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.55pt;\">Biaya langsung adalah biaya yang terjadinya atau manfaatnya dapat diidentifikasikan <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.4pt;\">kepada obyek atau pusat biaya tertentu. Secara umum biaya langsung merupakan biaya <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.15pt;\">variabel pada obyek atau pusat biaya tertentu.<o:p><\/o:p><\/span><\/div>\n<div style=\"line-height: 130%; margin: 19.8pt 0cm 0.0001pt 7.2pt;\"><span lang=\"EN-US\" style=\"font-size: 12pt; line-height: 130%;\"><b>Biaya Tidak Langsung<\/b><o:p><\/o:p><\/span><\/div>\n<div style=\"margin-left: 7.2pt; text-align: justify;\"><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.2pt;\">Biaya langsung adalah biaya yang terjadinya atau manfaatnya tidak dapat diidentifikasikan <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.6pt;\">kepada obyek atau pusat biaya tertentu atau biaya yang manfaatnya dinikmati oleh <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.2pt;\">beberapa obyek atau pusat biaya.<o:p><\/o:p><\/span><\/div>\n<div style=\"line-height: 130%; margin: 19.8pt 0cm 0.0001pt 7.2pt;\"><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.1pt; line-height: 130%;\"><b>Pengeluaran Modal (Capital Expenditure)<\/b><o:p><\/o:p><\/span><\/div>\n<div style=\"margin-left: 7.2pt; text-align: justify;\"><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.2pt;\">Pengeluaran modal\/biaya modal adalah pengeluaran\/biaya yang akan memberikan manfaat <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.6pt;\">pada beberapa periode akuntansi atau akan memberikan mafaat pada periode akuntasi <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.5pt;\">yang akan datang. Contoh adalah biaya perolehan aktiva tetap. Pada saat terjadinya <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.1pt;\">pengeluaran ini dikavitalisasi sebagai aktiva.<o:p><\/o:p><\/span><\/div>\n<div style=\"line-height: 131%; margin: 54pt 0cm 0.0001pt 7.2pt;\"><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.3pt; line-height: 131%;\"><b>Pengeluaran Pendapatan (Revenues Expenditure)<\/b><o:p><\/o:p><\/span><\/div>\n<\/div>\n<link href=\"file:\/\/\/C:%5CUsers%5CEko%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_filelist.xml\" rel=\"File-List\" style=\"font-family: Times,&quot;Times New Roman&quot;,serif;\"><\/link><link href=\"file:\/\/\/C:%5CUsers%5CEko%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_editdata.mso\" rel=\"Edit-Time-Data\" style=\"font-family: Times,&quot;Times New Roman&quot;,serif;\"><\/link><!--[if !mso]><![endif]--><link href=\"file:\/\/\/C:%5CUsers%5CEko%5CAppData%5CLocal%5CTemp%5Cmsohtmlclip1%5C01%5Cclip_themedata.thmx\" rel=\"themeData\" style=\"font-family: 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SemiHidden=\"false\"    UnhideWhenUsed=\"false\" Name=\"Colorful Grid Accent 6\"\/>  <w:LsdException Locked=\"false\" Priority=\"19\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Subtle Emphasis\"\/>  <w:LsdException Locked=\"false\" Priority=\"21\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Intense Emphasis\"\/>  <w:LsdException Locked=\"false\" Priority=\"31\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Subtle Reference\"\/>  <w:LsdException Locked=\"false\" Priority=\"32\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Intense Reference\"\/>  <w:LsdException Locked=\"false\" Priority=\"33\" SemiHidden=\"false\"    UnhideWhenUsed=\"false\" QFormat=\"true\" Name=\"Book Title\"\/>  <w:LsdException Locked=\"false\" Priority=\"37\" Name=\"Bibliography\"\/>  <w:LsdException Locked=\"false\" Priority=\"39\" QFormat=\"true\" Name=\"TOC Heading\"\/> <\/w:LatentStyles><\/xml><![endif]--><!--[if gte mso 10]><![endif]--><!--[if gte mso 9]><xml> <o:shapedefaults v:ext=\"edit\" spidmax=\"2051\"\/><\/xml><![endif]--><!--[if gte mso 9]><xml> <o:shapelayout v:ext=\"edit\">  <o:idmap v:ext=\"edit\" data=\"1\"\/> <\/o:shapelayout><\/xml><![endif]-->\n<div style=\"font-family: Times,&quot;Times New Roman&quot;,serif; margin: 9pt 0cm 0.0001pt 7.2pt; text-align: justify;\"><!--[if gte vml 1]><v:line  style='position:absolute;left:0;text-align:left;z-index:251665408;  mso-wrap-distance-left:0;mso-wrap-distance-right:0;  mso-position-horizontal-relative:text;mso-position-vertical-relative:text'  from=\"202.75pt,-8pt\" to=\"463.4pt,-8pt\" o:allowincell=\"f\" strokecolor=\"green\"  strokeweight=\".7pt\"> <w:wrap type=\"square\"\/><\/v:line><![endif]--><!--[if !vml]--><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.4pt;\">Pengeluaran pendapatanl\/biaya pendapatan adalah pengeluaran\/biaya yang akan <\/span><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.15pt;\">memberikan manfaat hanya pada akuntansi dimana pengeluaran itu terjadi. Umumnya pada <\/span><span lang=\"EN-US\" style=\"font-size: 12pt;\">saat terjadinya Iangsung diperlakukan sebagai beban tidak dikavitalisasi sebagai aktiva..<o:p><\/o:p><\/span><\/div>\n<div style=\"font-family: Times,&quot;Times New Roman&quot;,serif; line-height: 126%; margin: 19.8pt 0cm 0.0001pt 7.2pt;\"><span lang=\"EN-US\" style=\"font-size: 12pt; line-height: 126%;\"><b>Biaya Operasional Lain:<\/b><o:p><\/o:p><\/span><\/div>\n<div style=\"font-family: Times,&quot;Times New Roman&quot;,serif; margin-left: 7.2pt;\"><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.2pt;\">Biaya operasional lain adalah biaya sehubungan dengan kegiatan\/operasi utama dari bank yang tidak termasuk biaya dana dan biaya <\/span><i><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.2pt;\">overhead<o:p><\/o:p><\/span><\/i><\/div>\n<div style=\"font-family: Times,&quot;Times New Roman&quot;,serif; line-height: 125%; margin: 3.6pt 0cm 0.0001pt 7.2pt;\"><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.25pt; line-height: 125%;\">Contoh: Pajak bukan PPh, perawatan dan perbaikan, barang dan jasa lain.<o:p><\/o:p><\/span><\/div>\n<div style=\"font-family: Times,&quot;Times New Roman&quot;,serif; line-height: 126%; margin: 16.2pt 0cm 0.0001pt 7.2pt;\"><span lang=\"EN-US\" style=\"font-size: 12pt; line-height: 126%;\"><b>Biaya Non-Operasional:<\/b><o:p><\/o:p><\/span><\/div>\n<div style=\"font-family: Times,&quot;Times New Roman&quot;,serif; margin-left: 7.2pt;\"><span lang=\"EN-US\" style=\"font-size: 12pt; letter-spacing: 0.2pt;\">Biaya non-operasional adalah biaya yang timbul dari kegiatan yang bersifat insidentil dan bukan akibat dari kegiatan utama (operasional) bank.<o:p><\/o:p><\/span><\/div>\n<div style=\"line-height: 126%; margin: 1.8pt 0cm 0.0001pt 7.2pt;\"><span lang=\"EN-US\" style=\"font-family: Times,&quot;Times New Roman&quot;,serif; font-size: 12pt; letter-spacing: 0.15pt; line-height: 126%;\">Contoh: Kerugian yang diderita dari 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