ABSTRAK Manajemen aset adalah pengelolaan aset baik berwujud maupun tidak berwujud yang memiliki nilai ekonomis. PT Telkom menilai perlunya manajemen aset yang dimulai dari perencanaan kebutuhan pembelian aset sampai aset retirement. Selain itu khususnya dibutuhkan sistem untuk membedakan dan menghitung umur aset di Telkom. Penelitian ini berfokus pada manajemen aset dimulai dari perencanaan hingga akuisisi aset, optimalisasi dan manajemen pengolahan aset, integrasi asset management/ plant maintenance, mekanisme pembentukan aset, mekanisme pengolahan aset, pergerakan aset, dan disposal aset. Dalam penyusunan laporan penelitian ini, sumber data yang diperoleh berasal dari hasil wawancara, observasi, dokumen TEAMs (Telkom Enterprise Asset Management System), serta hasil observasi saat magang pada proyek TEAMs. Hasil penelitian ini berdasarkan pada analisis perbandingan pra asset management dengan pasca asset management pada solusi SAP.
Kata kunci : Manajemen Aset, Plant Maintenance, Enterprise Resource Planning (ERP).
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ABSTRACT Asset Management is managing the tangible and intangible assets with economic values. PT Telkom judged the importance of asset management which began from the need identification until asset retirement. At PT Telkom, it is important to distinguish and compute the assets economic years starting from planning of the requirement purchase until the retirement of the asset. On the other hand, company needs the system to distinguish and calculate the useful life of the assets. This report will focus on the asset management from planning until acquisition, asset optimalization and processing management, asset management/ plant maintenance integration, asset formation mechanism, asset processing mechanism, assets movement, and assets disposal. The data were collected from interviews, and observations during an internship at PT. Telkom. This report is based on comparative analysis the pre- and post- implementation of the SAP asset management solutions. Keywords : Asset Management, Plant Maintenance, Enterprise Resource Planning (ERP)
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DAFTAR ISI LEMBAR PENGESAHAN ...........................................................................................i PERNYATAAN ORISINALITAS LAPORAN PENELITIAN ...........................................ii PERNYATAAN PUBLIKASI LAPORAN PENELITIAN .................................................iii PRAKATA ...................................................................................................................iv ABSTRAK ...................................................................................................................vi ABSTRACT ................................................................................................................vii DAFTAR ISI ................................................................................................................viii DAFTAR GAMBAR .....................................................................................................x DAFTAR TABEL .........................................................................................................xi DAFTAR LAMPIRAN ..................................................................................................xii DAFTAR SINGKATAN ................................................................................................xiii BAB I PENDAHULUAN...............................................................................................1 1.1 Latar Belakang Masalah ...................................................................................1 1.2 Rumusan Masalah ...........................................................................................3 1.3 Tujuan pembahasan.........................................................................................3 1.4 Ruang Lingkup Kajian ......................................................................................4 1.5 Sumber Data ....................................................................................................4 1.6 Sistematika Penyajian ......................................................................................5 BAB II KAJIAN TEORI ................................................................................................7 2.1 Pengertian FAR (Fixed Asset Register) ............................................................7 2.2 Penjelasan Struktur Organisasi dalam SAP......................................................10 2.3 Pengertian Master Data....................................................................................11 2.4 SAP Asset Management Master Data ..............................................................11 2.4.1 Pengertian Aset ........................................................................................13 2.4.2 Pengertian Manajemen Aset .....................................................................13 2.5 Overview Asset ................................................................................................17 2.5.1 Asset Number ...........................................................................................18 2.5.2 Main Number Asset ..................................................................................18 2.5.3 Sub Number Asset ....................................................................................19 2.5.4 Settlement ................................................................................................19 2.5.5 Kapitalisasi Aset .......................................................................................20 2.5.6 Retirement ................................................................................................21 2.6 Functional Location ..........................................................................................21 2.7 Equipment ........................................................................................................23 2.7.1 Equipment Status .....................................................................................26 2.8 Konsep Depresiasi ...........................................................................................27 2.8.1 Menutup Fiscal Year .................................................................................30 2.8.2 Merubah Fiscal Year .................................................................................31 BAB III ANALISIS .......................................................................................................33 3.1 Konsep Proyek TEAMs ....................................................................................33 3.2 Optimalisasi Aset TEAMs .................................................................................35 3.3 Strategi Manajemen Aset .................................................................................40 3.4 Integrasi AM / PM .............................................................................................44 3.5 Mekanisme Kapitalisasi Aset ............................................................................46 3.5.1 Proses Settlement ....................................................................................48 3.5.2 Kapitalisasi Asset dan Proporsional Nilai ..................................................52 3.6 Mekanisme Pengolahan Aset (Asset Maintenance)..........................................53 3.6.1 Historis Pergerakan Technical Object .......................................................53
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3.6.2 Breakdown Maintenance for Technical Object ..........................................55 3.7 Movement / Mutasi Process TEAMs .................................................................57 3.7.1 Proses Pembuatan Data Historis Technical Object Untuk Perpindahan dan Pergantian Equipment ................................................................................65 3.8 Aset Retirement ...............................................................................................68 3.8.1Proses Penghapusan Aset dengan Asset Write Off/Scrapping ..................69 3.8.2 Proses Penghapusan Aset dengan Menjual Aset .....................................71 3.9Proses Depresiasi .............................................................................................73 3.9.1 Metode Perhitungan Depresiasi ................................................................74 3.10 Mekanisme Analisis Pra dan Pasca................................................................76 BAB IV HASIL TERCAPAI ..........................................................................................77 4.1 Hasil Capture Pembentukan Aset .....................................................................77 4.2 Hasil Capture Integrasi AM/PM ........................................................................80 4.2.1 Equipment ................................................................................................80 4.2.2 Functional Location ...................................................................................82 4.2.3 Work Order ...............................................................................................84 4.3 Hasil Capture Mutasi Asset ..............................................................................84 4.4 Hasil Capture Retirement Asset .......................................................................93 4.5 Analisis Perbandingan Pra SAP Asset Management Dengan Pasca Asset Management ..........................................................................................................95 BAB V SIMPULAN DAN SARAN ................................................................................100 5.1 Simpulan ..........................................................................................................100 5.2 Saran ...............................................................................................................102 DAFTAR PUSTAKA....................................................................................................103
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DAFTAR GAMBAR Gambar 1 Permasalahan Catatan Aset Tetap Telkom ................................................1 Gambar 2 Struktur Organisasi SAP ............................................................................10 Gambar 3 Kode Functional Location dan Equipment ..................................................23 Gambar 4 Informasi Serial Number dalam SAP ..........................................................25 Gambar 5 Status Equipment .......................................................................................26 Gambar 6 Asuransi Asset ...........................................................................................27 Gambar 7 Proses Penutupan Fiscal Year ...................................................................30 Gambar 8 Proses Perubahan Fiscal Year ...................................................................31 Gambar 9 Arsitektur TEAMs .......................................................................................36 Gambar 10 Korelasi Informasi TEAMs ........................................................................37 Gambar 11 Tahapan Implementasi TEAMs ................................................................40 Gambar 12 Proses Men-Create Asset Master Data ....................................................43 Gambar 13 Proses Project Settlement ........................................................................49 Gambar 14 Kapitalisasi Aset dan Proporsional Akuisisi Equipment ............................52 Gambar 15 Proses Asset Movement (2011) ...............................................................58 Gambar 16 Project Overhaul ......................................................................................59 Gambar 17 Movement Process – From MSC to User .................................................59 Gambar 18 Movement Process – Perpindahan dalam satu Cost Center yang sama ..60 Gambar 19 Movement Process – Perpindahan dalam Business Area yang sama ......60 Gambar 20 Movement Process – Perpindahan antar Business Area yang berbeda ...61 Gambar 21 Maintenance Cost ....................................................................................61 Gambar 22 Internal Activity Cost ................................................................................62 Gambar 23 Display Work Center ................................................................................63 Gambar 24 Change Activity Type / Price Planning......................................................64 Gambar 25 Maintain Activity Price ..............................................................................64 Gambar 26 Proses Pembuatan Data Historis Technical Object Untuk Perpindahan dan Pergantian Equipment .........................................................................................65 Gambar 27 Perpindahan Equipment (mutasi) .............................................................67 Gambar 28 Proses Penghapusan Aset dengan Asset Write-Off/Scrapping ................69 Gambar 29 Proses Penghapusan Aset dengan Menjual Aset .....................................71 Gambar 30 Proses Depresiasi ....................................................................................73
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DAFTAR TABEL Tabel I Contoh Penomoran Equipment .......................................................................24 Tabel II Contoh Serial Number....................................................................................25 Tabel III Definisi-Definisi Depresiasi............................................................................28 Tabel IV kebutuhan dan solusi SAP PM/ AM ..............................................................45 Tabel V Scenario Testing New Construction ...............................................................47 Tabel VI Kebutuhan Historis Pergerakan Technical Object .........................................54 Tabel VII Kebutuhan Bisnis Corrective Maintenance For Technical Object .................56 Tabel VIII Scenario Testing Movement .......................................................................85 Tabel IX Analisis Pra dan Pasca SAP Asset Management .........................................97
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DAFTAR LAMPIRAN
LAMPIRAN A ..............................................................................................................A.1 HASIL CAPTURE PEMBENTUKAN ASET.............................................................A.1 Download MIGO & Create Asset Equipment ..........................................................A.1 Settlement dari Network to WBS Element .............................................................A.3 Settlement dari WBS Element ke AUC ...................................................................A.4 Distribution Rule .....................................................................................................A.5 Settlement to AUC From Fix Asset ........................................................................A.7 Hasil Capture Integrasi AM/PM .............................................................................A.8 Display Functional Location....................................................................................A.11 Work Order ............................................................................................................A.14 Create Movement by Template (Berbeda Cost Center) ..........................................A.15 Create Movement by Template ( Berbeda Business Area) .....................................A.16 Create Movement by Template (Overhaul).............................................................A.17 Create Movement by Template / MSC ke User ......................................................A.18 Create Movement by Template / Maintenance Cost ...............................................A.19 Create Movement by Template (Retirement) ..........................................................A.19 LAMPIRAN B ..............................................................................................................B.1 Hasil Wawancara ...................................................................................................B.1 LAMPIRAN C ..............................................................................................................C.1
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DAFTAR SINGKATAN AA
Asset Accounting
AM
Asset Management
AMU
Asset Management Unit
AuC
Asset under Construction
BAST
Berita Acara Serah Terima
BOM
Bill Of Material
BOQ
Bill Of Quantity
CAPEX
Capital Expenditure
CLEI
Common Language Equipment Identifier
DLFL
Deletion Flag
ERP
Enterprise Resource Planning
FAR
Fixed Asset Register
FXA
Fixed Asset Acquisition
GAAP
Generally Accepted Accounting Principles
GL
General Ledger
GR
Good Receipt
GRAN
Vendor Guarantee
IFRS
International Financial Reporting Standards
INAC
Inactive
MM
Materials Management
MSC
Maintenance Service Center
NBV
Net Book Value
PM
Plant Maintenance
PO
Purchase Order
PR
Purchase Requisition
PS IM
Project System Investment Management
PSC
Pembelian Suku Cadang
QA
Quality Assurance
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RKAP
Rencana Kerja dan Anggaran Perusahaan
RUPS
Rapat Umum Pemegang Saham
SAP
System Application and Product in data processing
SISKA
Sistem Informasi Kastamer
SOP
Standard Operating Procedure
TEAMs
Telkom Enterprise Asset Management System
TeNOSS
Telkom National Operation Support System
TIME
Telecommunication, Information, Media & Edutainment
TOR
Term Of Reference
WBS
Work Breakdown Structure
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