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Mini Paper Teori Akuntansi Ahmad Anshari
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Mini Paper Teori Akuntansi Ahmad Anshari
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Aan Ahmad Anshari
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tugas persentasi
Gdnydm Womfjbjch Hf`j{ndqh Wo{edgdy @ufcqh gdf Yo{dfdf Dmufwdfqh
Nhfh Ydyo{ Ghdlumdf qokdcdh qxd{dw ufwum nofgdydwmdf fhbdh wucdq Ndwdmubhde Woj{h Dmufwdfqh Gjqof< Kdydm Y{j` Kdydm Y{j` G{ Qj`xdf Qxd`{h Ed{dedy" NQDa" QO" KQa" Dmufwdf
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GD@WD[ HQH &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&& h GD@WD[ HQH &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
KDK H
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&& 4 YOFGDE_B_DF &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
44
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&& 4 Bdwd{ Kobdmdfc &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
4;
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41
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&& ; Qhqwondwhmd Yofubhqdf &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&& 1 KDK HH MDLHDF Y_QWDMD &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
;4 Go`hfhqh Qhqwon Hf`j{ndqh" Dmufwdfqh gdf hbnu xdfc wo{mdhw mogudfxd &&&&& 1 &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&& 1 ;; Go`hfhqh Qhqwon &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&& 1 ;1 Go`hfhqh Hf`j{ndqh &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&& 1 ;7 Go`hfhqh Qhqwon Hf`j{ndqh &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
;? Go`hfhqh Qhqwon Hf`j{ndqh Dmufwdfqh Dmufwdfqh&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&& 7 ;0 Go`hfhqh Womfjbjch Womfjbjch Hf`j{ndqh &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&& ? ;3 Go`hfhqh Dmufwdfqh&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&& 0 ;5 Yofo{dydf Womfjbjch Womfjbjch Hf`j{ndqh gdbdn yo{uqdeddf&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& 3 KDK HHH YOFGDBDNDF NDWO[H &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&& 4; 14 Qomhbdq Qold{de Dmufwdfqh Dmufwdfqh gdbdn Yofccufddf Yofccufddf Womfjbjch&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&& 4; 1; Yo{df Womfjbjch Hf`j{ndqh wo{edgdy y{j`oqh y{j`oqh Dmufwdf*Dughwj{ &&&&&&&&&&&&&& 47 11 Yo{monkdfcdf Womfjbjch Hf`j{ndqh wo{edgdy Dmufwdfqh Dmufwdfqh &&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&& ;9 17 M{hqhq Dmufwdf nofu{uw Kobmdjuh wo{mdhw gofcdf Womfjbjch Womfjbjch Hf`j{ndqh&& ;; 1? Yofo{dydf Womfjbjch Hf`j{ndqh gdbdn Dmufwdfqh Ndfdlonof &&&&&&&&&&&&&&& ;1 10 Womfjbjch Hf`j{ndqh UK[B qokdcdh W{ofg Dmufwdfqh W{ofg Dmufwdfqh Dmufwdf &&&&&&&&&&&&&&&&& ;7 &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&& ;3 13 UK[B gh Goyd{wonof Moudfcdf Hfgjfoqhd&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&& 19 KDK HP MOQHNY_BDF & [OMJNOFGDQH &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&& 19 74 Moqhnyubdf&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&& 19 7; Mowo{kdwdqdf &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&& 19 71 [omjnofgdqh &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&& &&&&&&&&&&&&&&&& hh GD@WD[ Y_QWDMD &&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&&
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ko{kdqhq mjnyuwo{ qdnd gofcdf QHD ko{kdqhq ndfudb" d{whfxd dmwhphwdq xdfc ed{uq ghbdmumdf ufwum nofcedqhbmdf qudwu bdyj{df moudfcdf whgdm ko{wdnkde dwduyuf whgdm dgd xdfc ghedyuq QHD ko{kdqhq mjnyuwo{ edfxd nofcukde md{dmwo{ gd{h qudwu dmwhphwdq Njgob dmufwdqh ko{kdqhq khdxd ehqwj{hq whgdm aumuy ufwum nonko{hmdf hf`j{ndqh xdfc ghkuwuemdf jboe yo{uqdeddf ydgd o{d womfjbjch hf`j{ndqh %Obbhjw gdf Ldajkqjf" Cdfh" 4888( Njgob dmufwdfqh ydgd o{d womfjbjch hf`j{ndqh nofceofgdmh kdesd njgob dmufwdfqh gdydw nofcumu{ whfcmdw yo{ukdedf qunko{ gdxd" nofcumu{ whfcmdw yo{ukdedf y{jqoq" nofcumu{ dmwhpd wowdy wdm ko{sulug" non`jmuqmdf mo bud{ ydgd fhbdh yobdfccdf" nofcumu{ y{jqoq ydgd {odbwhno" {odbwhno" gdf nonufcmhfmdf fowsj{m Hf`j{ndqh dmufwdfqh ydgd gdqd{fxd ko{qh`dw moudfcdf gdf wo{uwdnd ghcufdmdf ufwum wuludf yofcdnkhbdf moyuwuqdf" yofcdsdqdf gdf hnyobonfwdqh moyuwuqdf.moyuwuqdf yo{uqdeddf %D{fjbg dfg Ejyo" 4889( Dcd{ gdwd moudfcdf gdydw ghndf`ddwmdf gofcdf kdhm jboe yhedm hfwo{fdb nduyuf omqwo{fdb yo{uqdeddf" ndmd gdwd wo{qokuw ed{uq ghququf gdbdn kofwum.kofwum xdfc qoqudh Hf`j{ndqh dmufwdfqh ghcjbjfcmdf nofldgh whcd lofhq xdhwu %d( hf`j{ndqh jyo{dqh= %k( hf`j{ndqh dmufwdfqh ndfdlonof= gdf %a( hf`j{ndqh dmufwdfqh moudfcdf %Dfwejfx & [ooao= 4858< ?( d Hf`j{ndqh Jyo{dqh Hf`j{ndqh hfh nofxoghdmdf gdwd nofwde kdch hf`j{ndqh dmufwdfqh moudfcdf gdf hf`j{ndqh dmufwdfqh ndfdlonof Hf`j{ndqh jyo{dqh xdfc wo{gdydw ydgd yo{uqdeddf ndfu`dmwu{ dfwd{d bdhf< hf`j{ndqh y{jgumqh= hf`j{ndqh yonkobhdf gdf yondmdhdf kdedf kdmu= hf`j{ndqh yofccdlhdf= hf`j{ndqh yofludbdf= gdf bdhf.bdhf %Nubxdgh" 488?< 4?( k Hf`j{ndqh Dmufwdfqh Ndfdlonof Nofu{uw Dfwejfx gdf [ooao %4858< 0( hf`j{ndqh dmufwdfqh xdfc meuquq ghwulumdf ufwum moyofwhfcdf ndfdlonof ghqokuw hf`j{ndqh dmufwdfqh ndfdlonof Hf`j{ndqh hfh ghcufdmdf gdbdn whcd `ufcqh ndfdlonof" xdhwu< 4 yo{ofadfddf ; hnybonofwdqh 1 yofcofgdbhdf Hf`j{ndqh dmufwdfqh ndfdlonof hfh ghedqhbmdf jboe qhqwon yofcjbdedf hf`j{ndqh moudfcdf xdfc ghqokuw dmufwdfqh ndfdlonof %Nubxdgh" 488?= Edfqof & Njsof" ;99?( Hf`j{ndqh dmufwdfqh ndfdlonof hfh ghqdlhmdf moydgd ndfdlonof yo{uqdeddf gdbdn ko{kdcdh bdyj{df" qoyo{wh dfccd{df" bdyj{df yofludbdf" bdyj{df khdxd y{jgumqh" bdyj{df khdxd nofu{uw yuqdw yo{wdfccufcldsdkdf" bdyj{df khdxd nofu{uw dmwhphwdq" gdf bdhf.bdhf a Hf`j{ndqh Dmufwdfqh Moudfcdf Hf`j{ndqh dmufwdfqh moudfcdf ghcufdmdf kdhm jboe ndfdlo{ nduyuf yhedm omqwo{fdb yo{uqdeddf" gofcdf wuludf ufwum nofxoghdmdf hf`j{ndqh xdfc nofxdfcmuw yjqhqh moudfcdf" mhfo{ld qo{wd yo{ukdedf moudfcdf qudwu yo{uqdeddf xdfc ko{ndf`ddw kdch qolunbde koqd{ yondmdh gdbdn yofcdnkhbdf moyuwuqdf omjfjnh %HDH" ;994( Hf`j{ndqh dmufwdfqh moudfcdf ufwum yhedm bud{ ghqdlhmdf gdbdn bdyj{df moudfcdf xdfc wo{gh{h gd{h fo{dad" bdyj{df bdkd {uch" gdf bdyj{df yo{ukdedf yjqhqh moudfcdf Yhedm bud{ xdfc nofccufdmdf bdyj{df 41
moudfcdf nobhyuwh yonocdfc qdedn" m{oghwu{" kdgdf dwdu bonkdcd yono{hfwde" gdf ndqxd{dmdw unun ghndfd ndqhfc.ndqhfc yhedm wo{qokuw nonyufxdh moyofwhfcdf xdfc ko{kogd Hf`j{ndqh hfh ghqdlhmdf gdf ghququf ko{gdqd{mdf dwu{df gdqd{ xdfc ghfdndmdf Qwdfgd{ Dmufwdfqh Moudfcdf %QDM( Qwdfgd{ dmufwdfqh moudfcdf wo{qokuw ghydmdh ufwum nofxuquf bdyj{df moudfcdf Bdyj{df moudfcdf ufwum yhedm bud{ nofxdlhmdf qudwu cdnkd{df nofxobu{ue wofwdfc mjfghqh moudfcdf gdf edqhb uqded qudwu j{cdfhqdqh Yhedm ndfdlonof nono{bumdf hf`j{ndqh dmufwdfqh moudfcdf xdfc bokhe {hfah %Nubxdgh" 488?= Edfqof & Njsof" ;99?( 1; Yo{df Womfjbjch Hf`j{ndqh wo{edgdy wo{edgdy y{j`oqh Dmufwdf*Dughwj{ Dmufwdf*Dughwj{ Gdbdn bhwo{dwu{ ndfdlonof qw{dwochm" Edcogjj{f %4881( nofxdwdmdf kdesd lofhq {oqyjf qw{dwochm yo{uqdeddf wo{edgdy cbjkdbhqdqh dmdf wo{cdfwufc ydgd lofhq whyjbjch qw{dwoch mjnyowhwh` yo{uqdeddf" qoehfccd gdbdn edb hfh khqd ghmdwdmdf kdesd whyjbjch qw{dwoch mjnyowhwh` ko{eukufcdf gofcdf mohfchfdf yo{uqdeddf ufwum nobdmumdf hfpoqwdqh gdbdn womfjbjch hf`j{ndqh qokdcdh {oqyjf qw{dwochm wo{edgdy cbjkdbhqdqh Moyuwuqdf ufwum nobdmumdf hfpoqwdqh gdbdn womfjbjch hfpoqwdqh nofxdfcmuw lunbde xdfc qdfcdw koqd{" edb hfh nofxokdkmdf `dmwj{ mondwdfcdf womfjbjch hf`j{ndqh gdf umu{df yo{uqdeddf ko{eukufcdf gofcdf mohfchfdf ufwum nobdmumdf hfpoqwdqh womfjbjch hf`j{ndqh qokdcdh {oqyjf qw{dwochm yo{uqdeddf wo{edgdy cbjkdbhqdqh %Ohf Gj{ gdf Qocop" 4838= Na@d{bdf " ow db&" 4851= Cjqbd{ gdf C{jpo{" 4881= qo{wd Ndwd " ow db&" 488?( Ko{hmuw hfh dgdbde muwhydf gd{h lu{fdb xdfc ghkudw jboe Qwd`iGjqof _fhpo{qhwdq Khfd Gd{nd" G{ Gogh [hdfwj [dedgh" gofcdf lugub YO[DFDF WOMFJBJCH HF@J[NDQH GDBDN YOFHFCMDWDF YOBDXDFDF GH QOMWJ[ Y_KBHM" gdbdn Qonhfd{ Fdqhjfdb Womfjbjch ;993 %QFW ;993( gh Xjcxdmd{wd" wdfccdb ;7 Fjponko{ ;993& ;993& Gdphq" @G %4858( nofgo`hfhqhmdf monugdedf yofccufddf %odqo %odqo j` uqo(( qokdcdh qudwu whfcmdwdf ghndfd qoqoj{dfc yo{adxd kdesd mjnyuwo{ uqo gdydw gofcdf nugde ghydednh Nofu{uw Cjjgshf %4853(= Qhbpo{ %4855(= gdbdn Dgdn " ow db "" %488;(" hfwofqhwdq yofccufddf gdf hfwo{dmqh dfwd{d yofccufd %uqo{( gofcdf qhqwon lucd gdydw nofuflummdf monugdedf yofccufddf Qhqwon xdfc bokhe qo{hfc ghcufdmdf nofuflummdf kdesd qhqwon wo{qokuw bokhe ghmofdb" bokhe nugde ghjyo{dqhmdf gdf bokhe nugde ghcufdmdf jboe yofccufdfxd Ko{gdqd{mdf go`hfhqh ghdwdq gdydw ghqhnyubmdf kdesd monugdedf yofccufddf dmdf nofcu{dfch uqded %kdhm sdmwu gdf wofdcd( qoqoj{dfc ghgdbdn nonyobdld{h mjnyuwo{ Yo{kdfghfcdf monugdedf wo{qokuw nonko{hmdf hfghmdqh kdesd j{dfc xdfc nofccufdmdf WH komo{ld bokhe nugde ghkdfghfcmdf gofcdf j{dfc xdfc komo{ld wdfyd nofccufdmdf WH %qoad{d ndfudb( Yofccufd WH nonyo{adxdh kdesd WH xdfc bokhe `bomqhkob" nugde ghydednh gdf nugde yofcjyo{dqhdffxd %ajnyd{whkbo( qokdcdh md{dmwo{hqwhm monugdedf yofccufddf Gdphq @ G %4858( nonko{hmdf koko{dyd hfghmdwj{ monugdedf yofccufddf WH dfwd{d bdhf nobhyuwh= 4 Mjnyuwo{ qdfcdw nugde ghyobdld{h
47
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