KOMPILASI SOAL-JAWAB AUDITING STAR 5A
N o. 1.
Uraian Q:
Jelas laskan apa an! "#$aks% ks%" "en! en!an ak%n pen!!a&#an #an #$p' #$p'es es(. (. Ap Apa a (%&%a %&%an n "a'# "a'# pen pen!en" !en"al al#a #an n (e' (e')a"a )a"ap p pen!!a&#an* A : Ak%n Ak%n pen!! pen!!a& a&#a #an n #$p'es( #$p'es( a"ala a"ala) ) s%a(% s%a(% ak%n ak%n pen!!a pen!!a&#a &#an n (e'p (e'p#s #sa) a) an! an! sal" sal"+ + kasn kasna a (#"a (#"ak k ,e!# ,e!#(% (% ,esa ,esa'' "an "an selal% sa$a &%$la)na. Ke(#ka !a&# "#,aa'kan &%$la) an! an! pas(# pas(# %n(%k %n(%k se(#ap se(#ap pen"ap pen"apa(a a(an n ,e's#) ,e's#) pe!aa pe!aa## "#('ans/e' "en!an 0)e0k a(a% ele0('+n#0 ('ans/e' "a'# kas ,esa' ,esa' ke ak%n ak%n #$p'es #$p'es(( se!e'a se!e'a se,el%$ se,el%$ pe$,a pe$,aa'a a'an n !a&#%pa) "#lak%kan. T%&%an T%&%an ak%n #$p'es( pen!!a&#an a#(% $e$,a(as# (e'& (e'&a" a"#n #na a ke0%' e0%'an an!a !an n a(as a(as pe$, pe$,a aa' a'an an !a&# !a&#% %pa pa) ) pe!a e!aa# $e$#sa #sa) pe$, e$,aa'an !a&# &#%pa) "a'# pe$,aa'an-pe$,aa'an la#nna "an $ene"e')a $ene"e')anakan nakan pe$,%a(an pe$,%a(an 'ek+ns#l 'ek+ns#l#as# #as# ak%n ak%n ,ank %n(%k pen!!a&#an.
A%"#( S#kl%s Pen!!a&#an "an Pe's+nal#a
2.
Q:
Ba!a#$ana pen!en"al#an #n(e'nal an! ,a#k (e'ka#( "en!an s#kl%s pen!!a&#an* Se'(a &elaskan 0a'a a%"#(+' $en!%&# pen!en"al#an #n(e'nal (e'se,%(3 Pen!e Pen!en"a n"al#a l#an n #n(e'n #n(e'nal al (e'ka (e'ka#( #( "en!a "en!an n s#kl%s s#kl%s pen!!a pen!!a&#a &#an n a"ala) : Pe$#sa)an (%!as an! $e$a"a# Pen!+(+'#sas#an an! (epa( D+k%$en "an 0a(a(an an! $e$a"a# Pen!aasan 4s#k a(as asse( "an 0a(a(an Pen!e0ekan In"epen"en a(as pelaksanaan ke'&a a'a a%"#(+' $en!%&# pen!en"al#an #n(e'nal (e'se,%( a"ala) : Pe$e'#ksaan al%' pe')#(%n!an "an pe$,aa'an !a&#. Pas(#kan (#"ak (e'"apa( 'an!kap &a,a(an. Pe'#ksa "+k%$en "a/(a' !a&# "an 6+%0)e' pe$,aa'an !a&# apaka) s%"a) "#+(+'#sas# +le) p#)ak an! ,e'enan! Pe$e'#ksaan "+k%$en &%$la) pe!aa# k+n('ak ke'&a pe!aa# pene(apan %pa) pe!aa# se'(a "a/(a' !a&# "an pen!)#(%n!an &a$ ke'&a pe!aa#. Pe'#ksa 0)e0k pe$,aa'an !a&# "an pe$,a!#an !a&# apaka) s%"a) "#lak%kan ses%a# ke(en(%an "an "#lak%kan +le) p#)ak an! #n"epen"en Lak%kan #nspeks# a(as pe')#(%n!an "a/(a' !a&# apakan $ana!e' an! ,e'(an!!%n!&aa, (ela) $elak%an pen!e0ekan ,e'kala.
A%"#( S#kl%s Pen!!a&#an "an Pe's+nal#a
Saa( #n #n# (e (e'"apa( pa( ,a ,anak ka kas%s k+ k+'%ps# a an! $e $el#,a(kan
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A:
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7.
Q:
A:
pe'se+'an!an a(a% pe&a,a( "# se,%a) #ns(ans# pe$e'#n(a). Pa"a)al "# sa(% s#s# k#(a ke(a)%# ,e'sa$a ,a)a #ns(ans# (e'se,%( (ela) "# a%"#( +le) BPK "an $en"apa( +p#n# a&a' (anpa pen!e0%al#an. Men%'%( An"a ,a!a#$ana )%,%n!an an(a'a +p#n# "a'# BPK (e')a"ap (#n!ka( (e'&a"#na k+'%ps# "# s%a(% #ns(ans# pe$e'#n(a)* Apaka) (e')a"ap /en+$ena (e'se,%( "apa( "#ka(akan ,a)a k#ne'&a BPK ,el%$ $aks#$al* Jaa,an ,#sa ,e'6a'#as#,e'a!a$ "#an(a'ana se,a!a# ,e'#k%(: A%"#( BPK (e',a(as pa"a a%"#( ke%an!an an! "#a&#,kan se)#n!!a %n(%k $ene$%kan kas%s k+'%ps# 8(e'%(a$a skala ,esa'9 )a'%s $elal%# a%"#( #n6es(#!as# a(a% a%"#( (%&%an (e'(en(% A%"#( ke%an!an $en!!%nakan sa$pel "ala$ pen!%&#an "a(a se)#n!!a (#"ak $enel%'%) "an "e(a#l J#ka "ala$ pelaksanaan a%"#( ke%an!an (ela) "#(e$%kan #n"#kas# kepa"a k+'%ps# $aka se,a#kna "#(#n"aklan&%(# "en!an a%"#( #n6es(#!as#. •
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Q: A:
5.
Q:
A:
<=pla#n ) ()e anals#s +/ le!al e=pense #s an essen(#al A%"#( pa'( +/ e6e' a%"#(. +$ple(#+n T)e anals#s +/ le!al e=pense #s an essen(#al pa'( +/ e6e' a%"#( en!a!e$en( ,e0a%se #( $a !#6e an #n"#0a(#+n +/ 0+n(#n!en( l#a,#l#(#es #0) $a ,e0+$e a0(%al l#a,#l#(#es #n ()e /%(%'e an" 'e>%#'e "#s0l+s%'e #n ()e 0%''en( 4nan0#al s(a(e$en(s. S#n0e an s#n!le 0+n(#!en0 0+%l" ,e $a(e'#al #( #s #$p+'(an( (+ 6e'#/ all le!al ('ansa0(#+ns e6en #/ ()e a$+%n(s a'e s$all. A/(e' ()e anals#s +/ le!al e=pense #s 0+$ple(e" ()e a((+'nes (+ )+$ pa$en( as $a"e s)+%l" ,e 0+ns#"e'e" /+' le((e's +/ 0+n4$a(#+n /+' 0+n(#n!en0#es 8a((+'ne le((e's9. Men!apa ak%n kea&#,an an! "#$as%kkan "ala$ s#kl%s A%"#( S#kl%s ak%#s#s# $+"al "an pe$,aa'an ke$,al# "#a%"#( "en!an Ak%#s#s# "an 0a'a an! ,e',e"a "a'# %(an! %sa)a* Pe$,aa'a n Ak%n kea&#,an "ala$ ak%#s#s# $+"al "an s#kl%s pe$,aa'an an! $en!)as#lkan pen"eka(an a%"#( an! ,e',e"a "#,an"#n!kan "en!an pen"eka(an "ala$ a%"#( %(an! %sa)a a"ala) ka'ena $e$#l#k# ka'ak(e'#s(#k: 1. Rela(#/ se"#k#( ('ansaks# $e$pen!a'%)# sal"+ ak%n &#ka a"a ('ansaks# an! (e'l#,a( se'#n!na san!a( $a(e'#al "ala$ &%$la) 2. Pen!e0%al#an "a'# sa(% ('ansaks# ,#sa $a(e'# #(% sen"#'# 7. A"a )%,%n!an )%k%$ ana(a'a en(#(as kl#en "an
pe$e!an! sa)a$ +,l#!as# a(a% "+k%$en kepe$#l#kan se'%pa ;. A"a )%,%n!an lan!s%n! an(a'a ,%n!a "an "#6#"en 'eken#n! "an )%(an! "an ek%#(as. ?.
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A:
@.
Q:
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Q:
Ke,e')as#lan s%a(% a%"#( $en%n(%( k+$pe(ens# "a'# pa'a a%"#(+'na. Jelaskan an! "#$aks%" "en!an a%"#(+' an! k+$pe(en3 A%"#(+' an! k+$pe(en a"ala) a%"#(+' an! $e$p%na# )ak a(a% keenan!an $elak%kan a%"#( $en%'%( )%k%$ "an $e$#l#k# ke(e'a$p#lan a(a% ke$a)#'an p'+/es# an! "#ak%# %$%$ %n(%k $elak%kan a%"#(.
Dala$ se(#ap pelaksanaan a%"#( se,a#kna a%"#(+' (ela) $en"apa(kan #n/+'$as# k%an(#(a(#/ le,#) "a)%l%. Da'# #n/+'$as# k%an(#(a(#/ (e'se,%( a%"#(+' "apa( $en!#"en(#4kas# kelala#an kesala)an "an pen#$pan!an an! $%n!k#n (e'&a"#. Sa%"a'a "#$#n(a $en&elaskan apa an! "#$aks%" "en!an #n/+'$as# k%an(#(a(#/ "an pen#$pan!an apa an! $%n!k#n (e'&a"# &#ka "#l#)a( "a'# &en#s a%"#( ke%an!an a%"#( +pe'as#+nal "an a%"#( ke(aa(an. A : In/+'$as# k%an(#(a(#/ a"ala) s%a(% sa'ana pe'(an!!%n!&aa,an (e'(%l#s "ala$ ,e',a!a# ,en(%k "an na$a. S#apa sa&a an! "#,e'# (%!as a&#, $e$pe'(an!!%n!&aa,kan pelaksanaan (%!asna #(%. Pen#$pan!an an! $%n!k#n (e'&a"#: 1. A%"#( ke%an!an : (#"ak $elaksanakan p'#ns#p ak%n(ans# an! ,e'lak% %$%$ 2. A%"#( ke(aa(an : pen#$pan!an "a'# pe'a(%'an pe'%n"an!-%n"an!an 7. A%"#( +pe'as#+nal : (#"ak ek+n+$#s (#"ak e4s#en "an (#"ak e/ek(#/. T#$ a%"#( "a'# Inspek(+'a( Jen"e'al ke$en(e'#an $elak%kan a%"#( a(as pen!a"aan ,a'an! an! "#"#s('#,%s#kan ke "ae'a)-"ae'a) (a)%n 2CC;. T#$ a%"#( (#"ak "#se"#akan "ana an! 0%k%p %n(%k $en!a%"#( pene'#$aan ,a'an! +le) "ae'a) se)#n!!a "#p%(%skan %n(%k e$!#'#$ s%'a( k+n4'$as# ke "ae'a)-"ae'a) (en(an! k%an(#(as "an k%al#(as ,a'an! an! "#(e'#$a "# "ae'a). Sala) sa(% "ae'a) an! "#k+n4'$as# #ala) Bala# Penel#(#an "en!an pen!#'#$an ,a'an! %n(%k $e'ek E se,anak 1@5 %n#(. D#$#n(a: B%a(la) s%'a( k+n4'$as# p+s#(#/ ke Bala# Penel#(#an (an!!al 2C N+6e$,e' 2CC; "#se'(a# /+'$%l#' &aa,anna.
A: Jaka'(a (an!!al ,%lan (a)%n Kepa"a ().
Kepala Bala# Penel#(#an D# Te$pa( Fal : K+n4'$as# Pene'#$aan Ba'an! AB Ta)%n 2CC; Se)%,%n!an "en!an a%"#( +le) Inspek(+'a( Jen"e'al Ke$en(e'#an ka$# $#n(a pene!asan Sa%"a'a (en(an! pene'#$aan ,a'an! AB an! (ela) ka$# k#'#$kan sela$a (a)%n 2CC;. Men%'%( "a(a "an 0a(a(an ka$# ,a'an! AB an! (ela) ka$# k#'#$kan se,anak 1@5 %n#( sel%'%)na $e'ek E. Jaa,an a!a' "#sa$pa#kan "ala$ ak(% an! (#"ak (e'lal% la$a "en!an /+'$%l#' &aa,an ,e'#k%( #n#. Kepala B#'+ Pe'len!kapan D#(. Jln. PQ
---------------------------------------------------------------------------!%n(#n! "#s#n# Kepa"a (). I(&en Ke$en(e'#an D# Jaka'(a Men%'%( 0a(a(an ka$# pene'#$aan ,a'an! AB sela$a (a)%n 2CC; se,anak ............... %n#(. Kepala Bala# Penel#(#an .
Q:
Jelaskan p'+se"%'-p'+se"%' a%"#( $ana sa&a an! $en!!%nakan sa$pel $a%p%n (#"ak3 A : P'+se"%' a%"#( an! $en!!%nakan sa$pel: T'a0#n! 6+%0)#n! k+n4'$as# ek(e'nal "an $en!)#(%n! %lan!. P'+se"%' a%"#( an! (#"ak $en!!!%nakan sa$pel: P'+se"%' anal#(#k +,se'6as# "an aan0a'a.
1C .
Q: A:
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Jelaskan $en!apa $a(e'#al#(as #(% pen(#n! (e(ap# s%l#( Ma(e'#al#(as $ene'apkanna "ala$ p'ak(#k* "an Res#k+ Ma(e'#al#(as #(% pen(#n! ka'ena pene(apan ,esa'an A%"#( $a(e'#al#(as "a'# aal "#!%nakan se,a!a# (+lak %k%' ,esa'an kesala)an pena&#an an! "apa( "#(+le'ans#. J#ka kesala)an pena&#an le,#) ke0#l "a'# ,a(as $a(e'#al#(as $aka lap+'an akan "#pan"an! a&a' se,al#kna &#ka kesala)an pena&#an le,#) ,esa' "a'# ,a(as $a(e'#al#(as $aka lap+'an (#"ak akan "#pan"an! a&a'.
Pene'apan "ala$ p'ak(ek $a(e'#al#(as s%l#( "#(e'apkan ka'ena $a(e'#al#(as pelaksanaan ,#sa ,e',e"a-,e"a %n(%k !+l+n!an ('ansaks# sal"+ ak%n "an a(a% pen!%n!kapan. Penen(%an $a(e'#al#(as pelaksanaan $e$,%(%)kan pe'(#$,an!an p'+/es#+nal "an "#pen!a'%)# +le) pe$a)a$an a%"#(+' a(as en(#(as. 11 .
Q:
A:
Jelaskan $en!apa "ala$ $e$6e'#4kas# 'ek+ns#l#as# ,ank se,a!#an ,esa' a%"#(+' $enekankan ke$%n!k#nan se(+'an "ala$ pe'&alanan an! (#"ak a"a "#l#,a(kan "ala$ 'ek+ns#l#as# "an 0ek an! ,e'e"a' "#a,a#kan "an ,%kan $en!)ap%s se(+'an "ala$ pe'&alanan se'(a $en0an(%$kan 0ek an! ,e'e"a' (#"ak a"a. Sala) sa&# an! pal#n! "#pe')a(#kan +le) a%"#(+' pa"a 'ek+ns#l#as# ,ank a"ala) +'an! an! sen!a&a %n(%k $en%(%p# kek%'an!an %an! (%na# ,#asana "#)as##lkan "a'# penala)!%naan kea&#,an se+'an!. Dep+s#( "ala$ pe'&alanan an! 4k(#/ a(a% $en!)#lan!kan 0ek an! ,e'e"a' "apa( $en%(%p# kek%'an!an kas. Pen!)#lan!an "ep+s#( "ala$ pe'&alanan a(a% "#$as%kkanna 0ek ,e'e"a' 4k(#/ a"ala) ke$%n!k#nan sala) sa&# ke(#ka sal"+ ,ank se(ela) "#(a$,a) 'ek+ns#l#as# le,#) ,esa' "a'# sal"+ ,%k% $e'%pakan ke&a"#an an! (#"ak $%n!k#n.
A%"#( Kas "an Ins('%$en Ke%an!an
12 .
Q:
Apa )%,%n!an an(a'a a%"#( a(as ak%n p'+pe'(# pa,'#k "an pe'ala(an "en!an a%"#( a(as ak%n 'epa'as# "an pe$el#)a'aan* Jelaskan ,a!a#$ana a%"#(+' $en!+'!an#s#' a%"#( %n(%k $e$pe'(#$,an!kan )%,%n!an (e'se,%(* A : Banak kl#en $%n!k#n sen!a&a a(a% (#"ak sen!a&a $e'eka$ pe$,el#an ase( "ala$ 'eken#n! pe',a#kan "an pe$el#)a'aan. Sala) sa&# an! "#se,a,kan +le) k%'an!na pe$a)a$an s(an"a' ak%n(ans# "an ke#n!#nan ,e,e'apa kl#en %n(%k $en!)#n"a'# pen"apa(an pa&ak. Pe',a#kan "an pe$el#)a'aan 'eken#n! "#6e'#4kas# (e'%(a$a %n(%k $en!%n!kap (#"ak (e'0a(a( pe$,el#an p'+pe'(#. Dala$ kas%s la#n $ana&e$en $e$#l#k# #n"#kas# ke0%'an!an an! "#kap#(al#sas# a(as ,e,an pe',a#kan "an pe$el#)a'aan %n(%k $en#n!ka(kan p'+4(a,#l#(as "an ase(. A%"#(+' ,#asana $elak%kan 6+%0)#n! "ala$ &%$la) an! le,#) ,esa' a(as ak%n ,e,an (e'se,%(.
Penelesa#a n Pen!%&#an Dala$ S#kl%s Ak%#s#s# "an Pe$,aa'a n
17 .
Q:
Penelesa#a n Pen!%&#an Dala$ S#kl%s Pen&%alan "an Pen!%$p%l an P#%(an!:
Apa pe',e"aan k+n4'$as# p+s#(#/ "an ne!a(#/ "an &elaskan "ala$ s#(%as# ,a!a#$ana $as#n!-$as#n! k+n4'$as# "#!%nakan* Men!apa Kan(+' Ak%n(an P%,l#k ka"an!-ka"an! $en!!%nakan k+$,#nas# k+n4'$as# p+s#(#/ "an ne!a(#/ pa"a a%"#( an! sa$a* A : Konfrmasi positi a"ala) s%a(% pe'$#n(aan k+n4'$as# kepa"a p#)ak ke(#!a %n(%k $e'esp+ns se0a'a lan!s%n! kepa"a a%"#(+' an! $en%n&%kkan apaka) p#)ak an!
"#k+n4'$as# se(%&% a(a% (#"ak se(%&% "en!an #n/'$as# P#%(an! an! (e'"apa( "ala$ pe'$#n(aan k+n4'$as# a(a% Usa)a $ene"#akan #n/+'$as# an! "#$#n(a 8SA 5C5.?,9. Konfrmasi negati a"ala) pe'$#n(aan k+n4'$as# kepa"a p#)ak ke(#!a %n(%k $e'esp+ns se0a'a lan!s%n! kepa"a a%"#(+' )ana &#ka p#)ak an! "#k+n4'$as# (#"ak se(%&% "en!an #n/+'$as# an! (e'"apa( "ala$ pe'$#n(aan k+n4'$as#. D#,an"#n! "en!an k+n4'$as# ne!a(#/ k+n4'$as# p+s#(#/ le,#) ,#sa "#pe'0aa ka'ena a%"#(+' ,#sa $elak%kan p'+se"%' (#n"ak lan&%( apa,#la &aa,an "a'# "e,#(%' (#"ak "#(e'#$a. Apa,#la "#!%nakan k+n4'$as# ne!a(#/ a%"#(+' ,#asana $enekankan a%"#(na pa"a e/ek(#6#(as pen!en"al#an #n(e'nal pen!%&#an s%,s(an(#/ ('ansaks# "an p'+se"%' anal#(#s se,a!a# ,%k(# (en(an! kea&a'an p#%(an! %sa)a "an ,e'as%$s# ,a)a se,a!#an ,esa' pene'#$a k+n4'$as# akan $e$,a0a "en!an s%n!!%)-s%n!!%) "an $enan!!ap# pe'$#n(aan k+n4'$as#. P#l#)an a%"#(+' ,e'a"a "ala$ 'en(an! "#$%la# "a'# (#"ak $en!!%nakan k+n4'$as# a(as pe'(#$,an!an (e'(en(% )ana akan $en!!%nakan k+n4'$as# ne!a(#/ akan $en!!%nakan k+$,#nas# p+s#(#/ "an ne!a(#/ "an )ana akan $en!!%nakan k+n4'$as# p+s#(#/. Hak(+' %(a$a an! $e$en!a'%)# kep%(%san a%"#(+' a"ala) $a(e'#al#(as p#%(an! %sa)a &%$la) "an %k%'an sal"+ p#%(an! #n"#6#"%al '#s#k+ pen!en"al#an '#s#k+ ,aaan e/ek(#6#(as k+n4'$as# se,a!a# ,%k(# "an ke(e'se"#aan ,%k(# a%"#( la#nna. 1; .
Q:
A:
Jelaskan $en!apa $e'%pakan )al an! %$%$ %n(%k $e$6e'#4kas# (+(al k+$pensas# pe&a,a( ,a)kan ke(#ka )as#l pen!%&#an pen!en"al#an "an pen!%&#an s%,s(an(#/ a(as ('ansaks# "ala$ pen!!a&#an s%"a) len!kap. P'+se"%' a%"#( apa an! "apa( "#!%nakan %n(%k $e$6e'#4kas# k+$pensas# pe&a,a(* A"ala) )al an! a&a' %n(%k $e$6e'#4kas# (+(al k+$pensas# pe!aa# ,a)kan ke(#ka )as#l pen!%&#an pen!en"al#an "an pen!%&#an s%,s(an(#/ a(as ('ansaks# pa"a pen!!a&#an a"ala) ,a!%s ka'ena !a&# "an ,+n%s pa'a pe!aa# )a'%s "#$as%kkan ke "ala$ pelap+'an kepa"a S< "an IRS 80+n(+)na /+'$%l#' lap+'an 1C-K p'+ks# pen!e$,al#an pa&ak "s,.9 "an ka'ena p#)ak $ana&e$en $%n!k#n ,e'a"a pa"a p+s#s# $e$,aa' pa&ak le,#) "a'#pa"a &%$la) an! (ela) "#(e(apkan ka'ena pen!en"al#an (e')a"ap pen!!a&#an pe!aa# ,#asana le$a) $aka +le) ka'ena #(% le,#) $%"a) %n(%k $en!esa$p#n!kanna "#,an"#n! pen!!a&#an an! n+'$al. P'+se"%' a%"#( an! ,#asa "#!%nakan %n(%k
A%"#( S#kl%s Pen!!a&#an "an Pe's+nal#a
$e$6e'#4kas# k+$pensas# pe!aa# a"ala) $e$pe'+le) !a&# 'es$# $as#n!-$as#n! pe!aa# "a'# lap+'an 'apa( "ean "#'eks# "an $e$,an"#n!kanna "en!an 0a(a(an pen"apa(an an! ,e'san!k%(an. 15 .
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Be'#la) alasan $en!apa pe'se"#aan se'#n! kal# $e'%pakan ,a!#an an! pal#n! s%l#( "an pal#n! $en!)a,#skan ak(% "ala$ ,anak a%"#(. Pe'se"#aan se'#n!kal# $e'%pakan ,a!#an an! pal#n! s%l#( "an pal#n! $en!)a,#skan ak(% "ala$ ,anak a%"#( ka'ena: Pe'se"#aan ,#asana $e'%pakan ak%n (e',esa' pa"a ne'a0a Pe'se"#aan ,#asana a"a "# l+kas# an! ,e',e"a se)#n!!a pen!en"al#an "an pe')#(%n!an 4s#k $en&a"# s%l#( "#laksanakan Pe'se"#aan "apa( $en0ak%p &en#s an! ,e',e"a "en!an k%an(#(as an! san!a( ,anak Pen#la#an pe'se"#aan &%!a s%l#( "#lak%kan ke(#ka ke%an!an pe'se"#aan pe'l% "#es(#$as# "an ,#aa $an%/ak(%' )a'%s "#al+kas#kan "ala$ pe'se"#aan Te'"apa( ,e,e'apa $e(+"e pen#la#an pe'se"#aan "an ,e,e'apa +'!an#sas# $en!!%nakan $e(+"e pen#la#an an! ,e',e"a %n(%k ,e',a!a# ,a!a#an pe'se"#aan.
A%"#( S#kl%s Pe'se"#aan "an Pen!!%"an !an
Jelaskan )%,%n!an an(a'a pen#la#an aal 'es#k+ pen!en"al#an pen!%&#an pen!en"al#an "an pen!%&#an s%,s(an(#/ a(as ('ansaks# %n(%k pene'#$aan kas se'(a pen!%&#an a(as '#n0#an sal"+ kas. Jaa,an ,#sa ,e'6a'#as# l#)a( pa"a s%,,a, "en!an &%"%l Kas "# Bank "an S#kl%s-s#kl%s T'ansaks#.
A%"#( Kas "an Ins('%$en Ke%an!an
Sela$a $en!)#(%n! pe'se"#aan 4s#k k+n('+le' "en!an sen!a&a $ena)an ,e,e'apa (a! pe'se"#aan "a'# ka'aan an! ,e'(an!!%n!&aa, a(as pe')#(%n!an 4s#k. Se(ela) a%"#(+' $en#n!!alkan (e$pa( kl#en se(ela) +,se'6as# pe'se"#aan selesa# k+n('+le' $en0(a(a pe'se"#aan an! (#"ak a""a pa"a (a! se)#n!!a la,a "#na(akan (e'lal% (#n!!# se0a'a s#!n#4kan. Ba!a#$ana a%"#(+' "apa( $en!%n!kapkan sala) sa&# (e'se,%( "en!an $en!as%$s#kan ,a)a (#"ak (e'"apa( 0a(a(an pe'pe(%al* A%"#(+' akan $ene$%kan sala) sa&# &#ka a"a k+n('+l an! $e$a"a# a(as pen!!%naan (a! pe'se"#aan. Le,#) spes#4k a%"#(+' )a'%s $eak#nkan "#'#na sen"#'# ,a)a kl#en (ela) $en!#(%n! se$%a n+$+' (a! pe'se"#aan an! (ela) "#!%nakan "an an! ,el%$ "#!%nakan &#ka "#pe'l%kan a%"#(+' "apa( $en!%&# se$%a (a! pe'se"#aan. Sela#n #(% a%"#(+' )a'%s $e$#l#) (a!
A%"#( S#kl%s Pe'se"#aan "an Pen!!%"an !an
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pe'se"#aan (e'(en(% 8(e'%(a$a #(e$ an! ,esa'9 "an $e$#n(a kl#en %n(%k $en%n&%kkan "#$ana ,a'an! "#s#$pan. N+$+' (a! an! "#!%nakan "an (#"ak "#!%nakan )a'%s "#0a(a( "ala$ ke'(as ke'&a a%"#(+' %n(%k (#n"ak lan&%(. Se,a!a# ,a!#an "a'# p'+se"%' s%,s(an(#/ a%"#(+' )a'%s $elak%kan (es anal#(#s pa"a pe'se"#aan "an ,#aa pen&%alan. Fas#l pe',an"#n!an 'as#+ an(a'a pe'sen(ase !'+ss $a'!#n "an pe'p%(a'an pe'se"#aan ,#sa sa&a $en%n&%kkan &#ka a"a $asala). 1 .
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J#ka Sa%"a'a se,a!a# a%"#(+' apa an! akan sa%"a'a Penelesa#a lak%kan apa,#la se(ela) lap+'an ke%an!an an! "#a%"#( n A%"#( (ela) "#(e',#(kan (e'"apa( sala) sa&# an! $a(e'#al 0+n(+)na: "#0an(%$kanna pen&%alan an! (#"ak a"a an! ,e'n#la# $a(e'#al kelala#an %n(%k $en!)ap%s pe'se"#aan an! (ela) %san! a(a% pen!)#lan!an 0a(a(an kak# an! pen(#n!* Men%n!!% &aa,an ...
J#ka a"a pe'(anaan s#la)kan )%,%n!# lan!s%n! pa'a k+n('#,%(+': 1. A)$a" 1-1; 8T%&%an 1-29 2. D# Ga'#( Jaa,an "# )al 1 ,%k% Al Fa'+n+ J%s%p 7. N#n"a ;. Ha%# 2;-? 8O,&e0(#6e 2;-79 5. Kan()# Pe'(anaan T#n&a%an 22-2 8T%&%an 22-1 22-29 ?. N#ken @. N+6#(a . N%!'+)+ . S%keks# 1C.S%('#sna @-7 B%k% Al Fa'&+n+ %s%p 11.+"# 27-1? 12.Je/'# N+$+' 2C-7 8T%&%an 2C-29 Ba, Menelesa#kan s#kl%s ak%#s#s# "an pe$,aa'an 17.Ba% B%k% Al Fa'+n+ J%s%/ Ba, 17 N+. @ 1;.De" <'lan!!a )al. 22; s+al n+$+' 1-17 8T%&%an 1-59 8Ba, A%"#( S#kl%s Pen!!a&#an "an Pe's+nal#a9 Jaa,an 2C-17 15.D# H#('#a"#
Pe'(anaan T#n&a%an 21-1 8T%&%an 21-19 1?.Ha()%' Ra)$an Pe'(anaan T#n&a%an 27-1 8T%&%an 27-1 27-29
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