tag:blogger.com,1999:blog-51051880490804266132024-02-20T16:43:11.504-08:00UPM EkonomiUnknownnoreply@blogger.comBlogger1125tag:blogger.com,1999:blog-5105188049080426613.post-84041771341840322222012-03-17T19:26:00.000-07:002012-03-17T19:26:29.015-07:00BAB 1 KEWAJIBAN LANCAR<div align="center" class="MsoNormal" style="text-align: center;"><b style="mso-bidi-font-weight: normal;"><u><span lang="IN" style="font-family: 'Century Gothic', sans-serif;"><span class="Apple-style-span" style="text-decoration: none;">BAB 1</span><span class="Apple-style-span" style="text-decoration: none;"><o:p></o:p></span></span></u></b></div><div align="center" class="MsoNormal" style="text-align: center;"><br />
</div><div align="center" class="MsoNormal" style="text-align: center;"><b style="mso-bidi-font-weight: normal;"><u><span lang="IN" style="font-family: 'Century Gothic', sans-serif;"><span class="Apple-style-span" style="text-decoration: none;">KEWAJIBAN LANCAR</span><o:p style="text-decoration: underline;"></o:p></span></u></b></div><div align="center" class="MsoNormal" style="text-align: center;"><br />
</div><div class="MsoListParagraphCxSpFirst" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l10 level1 lfo6; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">PENGERTIAN DAN KARAKTERISTIK KEWAJIBAN<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.25pt; mso-add-space: auto; text-align: justify; text-indent: .5in;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Kewajiban adalah jumlah uang yang dinyatakan atas kewajiban-kewajiban perusahaan untuk menyerahkan barang atau jasa kepada pihak lain dimasa yang akan datang, kewajiban mana timbul akibat dari transaksi yang terjadisebelumnya.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.25pt; mso-add-space: auto; text-align: justify; text-indent: .5in;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Kewajiban (hutang) adalah kemungkinan pengorbanan masa depan atas manfaat ekonomi yang muncul dari kewajiban saat ini entitas tertentu, untuk mentransfer aktiva atau menyediakan jasa kepada entitas lainnya dimasa depan sebagai hasil transaksi atau kejadian masa lalu.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.25pt; mso-add-space: auto; text-align: justify; text-indent: .5in;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Menurut Standar Akuntansi Keuangan (SAK) yg membahas tentang kerangka dasar penyusunan dan penyajian Laporan Keuangan dinyatakan bahwa karakteristik esensial kewajiban (liabilities) adalah bahwa perusahaan mempunyai kewajiban (obligation) masa kini. Kewajiban adalah suatu tugas atau tanggung jawab untuk bertindak atau melaksanakan sesuatu dengan cara tertentu. Kewajiban dapat dipaksakan menurut hukum sebagai konsekuensi dari kontrak mengikat atau peraturan perundangan.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.25pt; mso-add-space: auto; text-align: justify; text-indent: .5in;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l10 level1 lfo6; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">KEJADIAN YANG MENIMBULKAN KEWAJIBAN<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.25pt; mso-add-space: auto; text-align: justify; text-indent: .5in;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Barang yg sudah dibeli dari pemasok tapi perusahaan belum membayarnya (kewajiban dagang, trade account payable atau account payable). Pemasok sdh membayar tetapi perusahaan belum mengirimkan barangnya (pendapatan diterima dimuka atau unearned revenue).Penyebab lain timbulnya kewajiban antara lain : karena adanya peminjaman dari satu perusahaan ke perusahaan lain, adanya barang yg dijual dengan garansi, pembagian deviden tunai dan sebagainya.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l10 level1 lfo6; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">C.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">KLASIFIKASI KEWAJIBAN<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.25pt; mso-add-space: auto; text-align: justify; text-indent: .5in;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Menurut pernyataan Standar Akuntansi Keuangan (PSAK) No.9 dinyatakan bahwa perusahaan wajib menyajikan kewajibannya berdasarkan klasifikasi lancar dan tidak lancar pada waktu menyusun laporan keuangan.Untuk membedakan mana yg merupakan kewajiban lancar dan tdk lancar adalah jangka waktu jatuh temponya kewajiban janka panjang.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.25pt; mso-add-space: auto; text-align: justify; text-indent: .5in;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Dalam bab ini akan dibahas masalah akuntansi kewajiban jangka pendek, sedangkan kewajiban jangka panjang akan dibahas pada bab berikutnya.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l10 level1 lfo6; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">D.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">KEWAJIBAN JANGKA PENDEK<i style="mso-bidi-font-style: normal;">(CURRENT LIABILITIES)</i><o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Kewajiban Jangka Pendek adalah kewajiban yang likuidasinya memerlukan penggunaan sumber daya yang ada yang diklasifikasikan sbg aktiva lancar, atau penciptaan kewajiban lancar lain.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l10 level1 lfo6; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">E.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">PENILAIAN KEWAJIBAN JANGKA PENDEK<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Pada umumnya kewajiban akan dinilai sebesar present value (nilai sekarang) arus kas keluar yg digunakan untuk melunasi kewajiban tersebut. Namun untuk kewajiban jangka pendek biasanya akan dinilai dan dilaporkan dalam laporan keuangan sebesar nilai jatuh tempo kewajiban jangka pendek umumnya tidak besar, yang disebabkan karena jangka waktunya yang relatif pendek.Pada umumnya kewajiban akan dinilai sebesar <i>present value </i>(nilai sekarang) arus kas keluar yg digunakan untuk melunasi kewajiban tersebut. Namun untuk kewajiban jangka pendek biasanya akan dinilai dan dilaporkan dalam laporan keuangan sebesar nilai jatuh tempo kewajiban jangka pendek umumnya tidak besar, yang disebabkan karena jangka waktunya yang relatif pendek.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto; mso-list: l10 level1 lfo6; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">F.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">KLASIFIKASI KEWAJIBAN JANGKA PENDEK<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 21.3pt; mso-add-space: auto;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Hutang Lancar, dapat diklasifikasikan ke dalam 3 kelompok, yaitu :<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; mso-list: l8 level1 lfo7; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Kewajiban Jangka Pendek Yang Sudah Pasti<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Kewajiban jangka pendek yg sudah pasti adalah sejumlah kewajiban yang sudah pasti siap krediturnya, jumlahnya maupun tanggal jatuh temponya.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 39.3pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Yang termasuk dalam kelompok kewajiban ini adalah :<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; mso-list: l3 level1 lfo8; text-align: justify; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Hutang usaha/dagang (account payable)<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Adalah kewajiban jangka pendek yang timbul sebagai akibat aktivitas normal perusahaan seperti : Pembelian secara kredit barang dagangan, bahan baku, perlengkapan kantor, dan sebagainya. Hutang dagang biasanya diakui pada waktu terjadi penyerahan barang atau jasa dari penjual ke pembeli. Oleh karena itu jika pada akhir periode barang masih dalam perjalanan, kewajiban harus diakui jika syarat pengiriman menunjukkan bahwa hak kepemilikan sudah berpindah, misalnya jika digunakan FOB shipping point.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Contoh :<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Pada tanggal 25 Januari PT.<span style="mso-spacerun: yes;"> </span>Airlangga membeli barang dagangan secara kredit seharga Rp 10.000,- dengan termin 2/10<span style="mso-spacerun: yes;"> </span>n/30 <o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Penyelesaian :<o:p></o:p></span></div><div class="MsoListParagraphCxSpLast" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Jurnal<o:p></o:p></span></b></div><div class="MsoNormal" style="margin-left: 20.7pt; text-align: justify; text-indent: .5in;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Persediaan <span style="mso-tab-count: 2;"> </span>Rp 9.800,-<o:p></o:p></span></div><div class="MsoListParagraphCxSpFirst" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 2;"> </span>Hutang Dagang<span style="mso-tab-count: 1;"> </span>Rp 9.800,-<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Jika potongantunai tersebut tdk diambil maka pencatatannya adalah :<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Hutang Dagang<span style="mso-tab-count: 4;"> </span>Rp 9.800<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Pot. Pembelian yg tdk diambil<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>Rp<span style="mso-spacerun: yes;"> </span>200<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 2;"> </span>Kas<span style="mso-tab-count: 5;"> </span><span style="mso-tab-count: 1;"> </span>Rp 10.000<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; mso-list: l3 level1 lfo8; text-align: justify; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Hutang Wesel (Notes Payable) <o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Hutang Wesel adalah janji tertulis untuk membayar sejumlah uang yang akan datang kepada pihak lain. Timbulnya hutang wesel bisa pada waktu pembelian barang atau jasa setelah pembelian barang terjadi. Hutang wesel ada yang dijamin, ada juga yang tanpa jaminan. Selain itu wesel bisa disertai adanya bunga namun bisa juga tanpa bunga. Dalam praktek, wesel yang timbul karena perdagangan barang, ditarik melalui perjanjian antara bank dan penarik wesel. Pembeli harus disetujui lebih dahulu oleh Bank.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Contoh :<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Pada tanggal 15 Januari 2010 PT Suci membeli sebuah barang dari PT Amalia dengan harga Rp 50.000,- secara kredit. Pada tanggal 30 januari 2010 PT Suci menyerahkan sebuah wesel, nominal Rp 50.000,- bunga 10% dg jangka waktu 2 bulan, untuk membayar utangnya.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Penyelesaian :<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Pada Tanggal 15 januari 2010<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span><o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>Pembelian (Persediaan )<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>Rp 50.000<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 3;"> </span>Hutang Dagang<span style="mso-tab-count: 2;"> </span>Rp 50.000<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>(mencatat pembelian scr kredit)<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Tanggal 30 Januari 2010<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>Hutang Dagang<span style="mso-tab-count: 1;"> </span>Rp 50.000<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 3;"> </span>Hutang Wesel<span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>Rp 50.00<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; mso-list: l3 level1 lfo8; text-align: justify; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Hutang jangka panjang yang jatuh tempo<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Hutang ini terjadi jika dalam ketentuan perjanjian hutang jangka panjang yang bersangkutan menyebutkan pembayaran dengan angsuran. Bagian angsuran yg jatuh tempo dalam tahun buku yang bersangkutan dibukukan dalam kelompok kewajiban jangka pendek.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Contoh :<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Pada tahun 2010 PT Suci hutang kepada Bank dengan jangka waktu 5 tahun sebesar Rp 5.000.000. Pada<span style="mso-spacerun: yes;"> </span>tahun 2011 perusahaan harus mengangsur Rp 1.000.000.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Penyelesaian :<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>Kewajiban Jangka Panjang (Bank)<span style="mso-tab-count: 2;"> </span>Rp 1.000.000<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 2;"> </span>Kewajiban Jangka Pendek (Bank)<span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>Rp 1.000.000<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Dengan adanya jurnal reklasifikasi tersebut, maka dalam laporan keuangan akan nampak besarnya kewajiban jangka pendek sebesar Rp 1.000.000,- sedangkan kewajiban jangka panjang sebesar 4.000.000.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; mso-list: l3 level1 lfo8; text-align: justify; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">d)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Hutang Deviden<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Hutang Deviden timbul pada saat dewan direksi perusahaan yg berbentuk perseroan mengumumkan adanya pembagian deviden dan terhutang sampai dengan dibayarnya deviden. Dengan adanya pengumuman pembagian deviden tersebut menjadikan keberadaan hutang deviden menjadi pasti.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Contoh :<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Pada tanggal 3 Maret 2010 PT ABC mengumumkan akan membagikan deviden sebesar Rp 1.000.000 yang akan dibayarkan pada tanggal 3 April 2010.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Jurnal<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>laba yg ditahan<span style="mso-tab-count: 2;"> </span>Rp 1.000.000<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 2;"> </span>Hutang deviden<span style="mso-tab-count: 2;"> </span>Rp 1.000.000<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">(utk mencatat adanya hutang deviden)<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; mso-list: l3 level1 lfo8; text-align: justify; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">e)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Hutang gaji dan hutang Biaya<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Hutang Gaji dan hutang bunga, seperti biaya bunga, biaya iklan, biaya telepon, listrik, dsb, timbul karena adanya konsep accrual basis yang akan digunakan dalam akuntansi, yg antara lain menyatakan bahwa biaya yang dinikmati manfaatnya meskipun belum dibayar harus diakui. Oleh karena itu jika pada akhir periode terdapat gaji atau biaya yang sudah menjadi kewajiban meskipun belum dibayar harus diakui adanya hutang.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Contoh :<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Pada tanggal 31 Desember 2010 data yang ada pada PT Suci menunjukkan adanya upah buruh yang belum dibayar selama 4 hari. Analisa berikutnya menunjukkan bahwa upah buruh per hari sebesar Rp 15.000<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Jurnal<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>Biaya Gaji dan Upah<span style="mso-tab-count: 2;"> </span>Rp 60.000<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 2;"> </span>Hutang gaji dan upah<span style="mso-tab-count: 2;"> </span>Rp 60.000<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; mso-list: l3 level1 lfo8; text-align: justify; text-indent: -.25in;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">f)<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Hutang Bonus<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Untuk meningkatkan semangat kerja karyawannya maka biasanya perusahaan pd akhir tahun memberikan bonus kepada sebagian atau kepada seluruh karyawan. Sedangkan besarnya bonus yang diberikan bisa didasarkan pada :<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 56.7pt; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 92.7pt; mso-add-space: auto; mso-list: l9 level1 lfo9; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Gaji pokok<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 92.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">jika besarnya bonus didasarkan pd gaji pokok, maka dlm perhitungannya tdk ada masalah karena jumlah bonus yg dibayarkan dapat diketahui dan ditentukan jauh sebelum dibayarkan.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 92.7pt; mso-add-space: auto; mso-list: l9 level1 lfo9; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Laba tahun berjalan<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 92.7pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">jika besarnya bonus dihitung berdasarkan pd laba, maka masalah yg timbul adalah laba yg mana sebagai dasar penentuan besarnya bonus. Ada beberapa<span style="mso-spacerun: yes;"> </span>dasar yg bisa digunakan, yaitu :<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; mso-list: l5 level1 lfo10; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Laba sebelum bonus dan pajak<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; mso-list: l5 level1 lfo10; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Laba setelah bonus tetapi sebelum pajak<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; mso-list: l5 level1 lfo10; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Laba setelah pajak tetapi sebelum bonus<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; mso-list: l5 level1 lfo10; text-align: justify; text-indent: -.25in;"><span lang="IN" style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Laba setelah bonus dan pajak<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Untuk memudahkan perhitungan maka dari beberapa dasar perhitungan bonus diatas dapat dibuatkan persamaan berikut :<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>B = bI<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>B = b ( I – B)<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>B = b ( I – T )<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>B = b ( I – B – T)<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Dimana :<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>b <span style="mso-tab-count: 1;"> </span>= tarif bonus<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>I<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 1;"> </span>= Laba sebelum bonus dan pajak<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>B <span style="mso-tab-count: 1;"> </span>= Bonus dalam rupiah<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>T<span style="mso-tab-count: 1;"> </span>= Pajak<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Adapun pajak (T) dpt dihitung dengan memasukkan tarif pajak (t) dalam persamaan. sehingga persamaan pajak adalah sbb : T = t( I – B )<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Contoh :<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Pada awal tahun 2010 PT Suci telah memberikan<span style="mso-spacerun: yes;"> </span>kepada seorang manajer sebesar 10% dari laba perusahaan. Laba tahun 2010 sebelum pemotongan pajak dan bonus sebesar Rp 10.000.000. adapun tarif pajak yg berlaku adalah 40%.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Diminta :<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 127.6pt; mso-add-space: auto; mso-list: l7 level1 lfo11; text-align: justify; text-indent: -14.2pt;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Laba sebelum bonus dan pajak<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 127.6pt; mso-add-space: auto; mso-list: l7 level1 lfo11; text-align: justify; text-indent: -14.2pt;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Laba setelah bonus tetapi sebelum pajak<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 127.6pt; mso-add-space: auto; mso-list: l7 level1 lfo11; text-align: justify; text-indent: -14.2pt;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Laba setelah pajak tetapi sebelum bonus<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 127.6pt; mso-add-space: auto; mso-list: l7 level1 lfo11; text-align: justify; text-indent: -14.2pt;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-family: "Century Gothic"; mso-bidi-font-size: 11.0pt; mso-fareast-font-family: "Century Gothic";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Laba setelah pajak dan bonus.<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">Penyelesaian :<o:p></o:p></span></b></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">a. Laba Sebelum bonus dan Pajak<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>B<span style="mso-tab-count: 1;"> </span>= 0,10 x Rp 10.000<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>B<span style="mso-tab-count: 1;"> </span>= Rp 1.000,-<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">b. Laba setelah bonus tetapi sebelum pajak<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 2;"> </span><span style="mso-spacerun: yes;"> </span>B<span style="mso-tab-count: 1;"> </span>= 0,10 (Rp 10.000 – B)<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>B + 0,10B<span style="mso-tab-count: 1;"> </span>= Rp 1.000<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>1,10 B<span style="mso-tab-count: 1;"> </span>= Rp 1.000<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>B<span style="mso-tab-count: 1;"> </span>= Rp 909,091 <o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><br />
</div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;">c. Laba setelah pajak tetapi sebelum bonus<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>B<span style="mso-tab-count: 1;"> </span>= 0,10 (Rp 10.000 – T)<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>T <span style="mso-tab-count: 1;"> </span>= 0,40 (Rp 10.000 – B)<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>B <span style="mso-tab-count: 1;"> </span>= 0,10 (Rp 10.000 – 0,40) (Rp 10.000 – B)<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>B<span style="mso-tab-count: 1;"> </span>= 0,10 (Rp 10.000 – Rp 4.000 + 0,40B)<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>B<span style="mso-tab-count: 1;"> </span>= Rp 600 + 0,04B<o:p></o:p></span></div><div class="MsoListParagraphCxSpMiddle" style="margin-left: 113.4pt; mso-add-space: auto; text-align: justify;"><span lang="IN" style="font-family: "Century Gothic","sans-serif"; mso-bidi-font-size: 11.0pt;"><span style="mso-tab-count: 1;"> </span>0,96B<span style="mso-tab-count: 1;"> </span>= Rp 600<o:p></o:p></span></div>Unknownnoreply@blogger.com1