Sunday, December 22, 2013

Pendaftaran HKI, Pemborosan atau Investasi?


oleh Ari Juliano Gema

Saya sering bertemu dengan orang-orang yang sudah paham tentang pentingnya melindungi hak kekayaan intelektual (HKI) atas karyanya atau produk usahanya tapi masih belum juga melakukan pendaftaran HKI. Banyak alasan yang dikemukakan mereka, antara lain belum punya waktu untuk mengurus pendaftarannya atau belum ada biaya yang dianggarkan untuk pendaftaran HKI.

Kalau alasannya belum ada waktu, sebenarnya hal itu bisa diselesaikan dengan menunjuk konsultan HKI untuk mengurus pendaftaran HKI mewakili dirinya. Konsultan HKI akan membantu memilih pendaftaran jenis HKI yang tepat, mengurus persiapan dokumen-dokumen yang diperlukan dan berhubungan langsung dengan Direktorat Jenderal HKI dalam rangka pengurusan pendaftaran HKI tersebut.

Sedangkan kalau alasannya belum ada biaya karena menganggap pendaftaran HKI hanya buang-buang uang saja, mungkin perlu dipertimbangkan kembali alokasi anggaran dalam menjalankan usaha. Umumnya, anggaran diprioritaskan untuk membeli alat produksi dan bahan baku. Namun, jarang yang berpikir keuntungan yang didapat jika menganggarkan biaya pendaftaran HKI sebagai prioritas juga.    

Banyak yang tidak tahu kalau biaya pendaftaran atau perolehan HKI dapat dicatat di kolom aktiva tetap tak berwujud dalam laporan keuangan. Menurut Standar Akuntasi Keuangan, aktiva tetap tak berwujud adalah aktiva tidak lancar dan tidak berbentuk yang memberikan hak keekonomian dan hukum kepada pemiliknya dan dalam laporan keuangan tidak dicakup secara terpisah dalam klasifikasi aktiva yang lain.

Aktiva tetap tak berwujud ini tidak dapat diraba, atau tidak ada wujud fisik dan tingkat kepastian terhadap manfaat masa yang akan datang sangat tinggi. Aktiva ini dinilai pada harga perolehannya yaitu meliputi semua biaya yang terjadi dalam rangka memperoleh aktiva tersebut, seperti misalnya biaya jasa konsultan HKI, biaya pendaftaran HKI, biaya perancangan dan pengeluaran-pengeluaran lain yang langsung berhubungan dengan perolehan HKI tersebut.  

Dengan demikian, biaya yang dikeluarkan untuk pendaftaran HKI tersebut pada dasarnya bukanlah pengeluaran semata, namun merupakan investasi bagi pelaku usaha. Hal ini karena selain menambah jumlah aktiva dalam laporan keuangan, juga berpotensi menghasilkan pemasukan jika dikemudian hari mendapatkan royalti dari hasil melisensikan atau mewaralabakan HKI tersebut kepada pihak lain, atau ketika HKI dialihkan kepada pihak lain dengan nilai yang lebih besar dari nilai perolehannya.

International Licensing Industry Merchandisers’ Association (LIMA), sebuah organisasi perdagangan untuk industri lisensi seluruh dunia, pernah merilis hasil surveinya mengenai royalti yang terkumpul dari lisensi HKI pada tahun 2012 yang berasal dari industri hiburan, fashion dan olahraga di kawasan Amerika Utara, yaitu sebesar USD 5,454 Milyar. Bisa dibayangkan betapa menguntungkan jika pelaku usaha mampu mengkomersilkan HKI yang dimilikinya.

Jadi, masih menganggap pendaftaran HKI itu pemborosan?


sumber foto: corporatelaw.jdsupra.com

47 Comments:

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Mantap ulasannya bang...

 
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At 1/8/19 16:29, Blogger Alexa said...

Keren sekali ulasannya. Ini sangat bermanfaat untuk orang supaya lebih mengerti apa manfaat HKI secara detail. Terimakasih Sharenya.

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At 1/8/19 16:32, Blogger Alexa said...

Seperti yang dikatakan penulis, HKI itu sebenarnya bukan hanya sekedar membayar dan kehilangan uang, akan tetapi termasuk investasi untuk para pengusaha tersebut ke depannya.


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