Accounting & Bookkeeping ยท KBLI 62011

Professional Accounting for Indonesian Game Studios

Manage game sales revenue recognition, development cost capitalization, and IP valuation with accounting systems that understand the game industry.

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What usually goes wrong

  • Development Cost Capitalization

    Game development costs (programmer, artist, sound designer salaries) must be evaluated for capitalization criteria as intangible assets or immediate expensing.

  • Multi-Channel Revenue Recognition

    Revenue from premium games, in-app purchases (IAP), season passes, DLC, and advertising has different recognition timings.

  • Game IP Valuation

    Game IP asset value (characters, world, franchise) is difficult to determine and affects financial reports and company valuation.

  • Live Service & Maintenance Costs

    Modern games require ongoing maintenance (live service, updates, server costs) that needs proper allocation.

What we do

  1. 01

    Development Cost Capitalization Framework

    Setup of game development cost capitalization framework per PSAK 38: when to start capitalizing, when to stop, and intangible asset amortization.

    • Accurate financial reports
    • Un distorted cash flow
    • Easier company valuation
  2. 02

    Multi-Revenue Stream Recognition

    Revenue recording system for various channels: game sales, IAP, DLC, season pass, subscriptions, and ad revenue with proper timing.

    • Accurate revenue per product
    • Organized royalty tracking
    • Developer royalties recorded
  3. 03

    IP Portfolio Management

    Tracking game IP assets including characters, franchise rights, licensing agreements, and valuation for investment or acquisition purposes.

    • Transparent IP value
    • Investor ready
    • Managed licensing

Related regulations

  • PSAK 72

    Revenue from Contracts with Customers

    Revenue recognition from game sales, in-app purchases, and subscriptions based on transfer of control.

  • SAK EP

    Private Entity Accounting Standards

    Reporting framework for indie and medium game studios.

  • PSAK 38

    Intangible Assets

    Recognition of game development costs as intangible assets (capitalization) or expenses based on criteria.

If the tax office starts asking questions

The team that keeps your books and files your taxes also stays with you through an SP2DK, an audit, an objection and an appeal.

How we handle tax disputes

Frequently Asked Questions

When can game development costs be recorded as assets?

Development costs can be capitalized as intangible assets if they meet PSAK 38 criteria: intent to complete, ability to complete, and plan to use/sell the asset. Usually capitalization starts after feasibility study completion and stops when the game is market-ready (general availability).

How to recognize in-app purchase revenue?

IAP revenue is recognized when consumers use the item (consumable) or over its useful life (non-consumable/subscription). For free-to-play games with loot boxes, revenue is recognized when items are opened/revealed.

Can game IP be valued as an asset on the balance sheet?

Yes. Game IP meeting PSAK 38 criteria (control, certain future benefits, measurable costs) can be recorded as intangible assets. However, internally generated IP usually cannot be capitalized at the research stage, only at the development stage.

How do accounting services improve operating cost efficiency?

Accurate, timely financial reports help you spot cost leakage, monitor margins by product or service, and make data-based decisions.

Can financial reports be accessed in real time?

Yes. We use cloud accounting systems so you can monitor cash flow, profit and loss, and business performance from anywhere.

How do you ensure reports are ready for external audits or banks?

Reports are prepared with clear documentation and traceable transaction data.

Related Industries

Tell us about your business

Send your line of business, rough annual turnover, and what is going wrong. We reply on WhatsApp.

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