ABSTRACT This study aims to determine the impact of the accrual basis method of recording and how companies can apply the accrual basis method of recording, so companies can find out the current income and expenses using the accrual basis of recording methods. In addition, this study also contributed to the company recognizes revenue and expenses while at the same time period when using the accrual basis method of recording, so that corporate earnings look smaller. Because, the company made capital income for the survival of the company it is imperative for companies to determine both of the recording method in the recognition of revenue. Sample of research used only one service company engaged in the delivery of goods. In this study the data used are secondary data is data obtained from the internet, books, financial statements, and documents relating to revenue, expenses, payables, and receivables. The results can be taken is the adoption of accrual basis method is very well implemented in all companies as it can overcome financial problems the company which includes the company's revenue. Application of the accrual basis method is said to be applied as well to reflect the real income and expenses. All associated with either income or cash repayment system is still recognized in the same period. Load remains the same as those recognized in the period, although not yet a cost. At the expense and revenue reported in the same period a company can make a profit. Can be deduced by applying the method of accrual basis of income-related problems can be resolved. Key words: Method of recording and accrual-based accounting on a cash basis, revenues, expenses, accounts payable,and accounts receivable
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ABSTRAK Penelitian ini bertujuan untuk mengetahui dampak penerapan metoda pencatatan akrual basis dan bagaimana perusahaan dapat menerapkan metoda pencatatan akrual basis, sehingga perusahaan dapat mengetahui pendapatan dan beban saat menggunakan metoda pencatatan akrual basis. Selain itu, penelitian ini juga memberikan kontribusi bagi perusahaan saat mengakui pendapatan dan beban pada perioda yang sama apabila menggunakan metoda pencatatan akrual basis, sehingga pendapatan perusahaan terlihat lebih kecil. Karena, pendapatan perusahaan dijadikan modal untuk kelangsungan perusahaan maka sangat penting bagi perusahaan untuk menentukan metoda pencatatan yang baik di dalam pengakuan pendapatan. Sampel yang digunakan di dalam penelitian ini adalah perusahaan CV. Jakarta Bangka Ekspress. Dalam penelitian ini data yang digunakan adalah data sekunder yaitu data yang diperoleh dari internet, buku, laporan keuangan, dan dokumen-dokumen yang berhubungan dengan pendapatan, beban, hutang, dan piutang. Hasil penelitian yang dapat diambil adalah penerapan metoda akrual basis sangat baik diterapkan di semua perusahaan karena dapat mengatasi masalah keuangan perusahaan yang meliputi pendapatan perusahaan. Penerapan metoda akrual basis dikatakan baik untuk diterapkan karena mencerminkan pendapatan dan beban yang real. Semua yang berhubungan dengan pendapatan baik sistem pembayaran hutang atau kas tetap diakui pada perioda yang sama. Sama seperti beban tetap diakui pada perioda tersebut walaupun belum menjadi biaya. Pada saat beban dan pendapatan dilaporkan pada perioda yang sama dapat membuat perusahaan mendapatkan laba. Dapat disimpulkan dengan menerapkan metoda akrual basis masalah yang berhubungan dengan pendapatan dapat teratasi. Kata kunci: Metoda pencatatan akuntansi berbasis akrual dan berbasis kas, pendapatan, beban, hutang, dan piutang.
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DAFTAR ISI Halaman HALAMAN JUDUL ................................................................................................i HALAMAN PENGESAHAN ...................................................................................ii SURAT PERNYATAAN KEASLIAN SKRIPSI .....................................................iii KATA PENGANTAR ...............................................................................................iv ABSTRACT .................................................................................................................vi ABSTRAK .................................................................................................................vii DAFTAR ISI..............................................................................................................viii DAFTAR TABEL......................................................................................................xv DAFTAR LAMPIRAN ..............................................................................................xvi
BAB 1 PENDAHULUAN 1.1 Latar Belakang ........................................................................................1 1.2 Perumusan Masalah ................................................................................6 1.3 Maksud dan Tujuan Penelitian ................................................................6 1.4 Manfaat Penelitian ..................................................................................7 1.5 Kontribusi Penelitian ...............................................................................7 1.6 Batasan Masalah......................................................................................8 1.7 Lokasi dan Waktu Penelitian ..................................................................8
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BAB 2 LANDASAN TEORITIS 2.1 Rerangka Teoritis .......................................................................................9 2.1.1 Konsep Kontinuitas Usaha...............................................................10 2.1.2 Konsep Perioda…………………………………………………….11 2.1.3 Teori Matching Concept ..................................................................12 2.2 Penerapan Metoda Akrual Basis dan Penyisihan Piutang Tak Tertagih................................................................................13 2.2.1 Ketentuan dan Peraturan Perusahaan Jasa ....................................17 2.2.2 Persyaratan Administrasi Umum ..................................................18 2.2.3 Mekanisma Perizinan ....................................................................19 2.4 Tinjauan Umum Tentang Akuntansi .........................................................20 2.4.1 Jenis-jenis Basis Akuntansi...........................................................21 2.5 Perbedaan Kas Basis dan Akrual Basis ....................................................21 2.5.1 Keunggulan Pencatatan Akuntansi Secara Kas Basis ...................23 2.5.2 Kelemahan Pencatatan Akuntansi Secara Kas Basis ....................24 2.5.3 Keunggulan Pencatatan Akuntansi Secara Akrual Basis ..............25 2.5.4 Kelemahan Pencatatan Akuntansi Secara Akrual Basis ...............26 2.5.5 Tujuan Akuntansi Akrual ..............................................................26 2.5.6 Transaksi Yang Tidak Mempengaruhi Kas di Dalam Penerapan Metoda Akrual Basis………………………...27
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2.6 Pengakuan Pendapatan................................................................................28 2.6.1 Kriteria Pengakuan Pendapatan .....................................................30 2.6.2 Pengakuan Pendapatan Menurut Kas Basis Yang Didasarkan Pada Dua Pilar…………………...............................32 2.6.3 Pengakuan Pendapatan Menurut Akrual Basis Yang Didasarkan Pada Dua Pilar……………………………………...33 2.6.4 Ketidakpastian Dalam Penagihan Pendapatan ..............................33 2.6.5 Pengertian Piutang Tak Tertagih ..................................................34 2.6.6 Pengertian Piutang Dagang dan Wesel Tagih ...............................34 2.6.7 Klasifikasi Piutang ........................................................................35 2.6.8 Pengakuan Piutang Dagang ..........................................................37 2.7 Penilaian dan Pelaporan Piutang Usaha.......................................................38 2.7.1 Metoda Penghapusan Piutang .......................................................38 2.7.2 Tiga Prosedur Dalam Menaksir Besarnya Kerugian Piutang ..........................................................................40 2.7.3 Daftar Umur Piutang .....................................................................41 2.8 Beban ...........................................................................................................42 2.8.1 Pengakuan Beban ..........................................................................43 2.8.2 Kriteria Pengakuan........................................................................44 2.8.3 Pengakuan Beban Berdasarkan Kas Basis Didasarkan Dua Pilar .......................................................................................44
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2.9 Hutang Usaha ...............................................................................................45 2.9.1 Pengertian Hutang Usaha ...............................................................45 2.9.2 Hutang Lancar atau Hutang Jangka Pendek ..................................46 2.9.3 Pengertian Prosedur .......................................................................48 2.9.4 Proses Pelaporan Keuangan ...........................................................48 2.3 Penerapan Metoda Akrual Basis di Perusahaan Jasa, Sektor Publik, dan Sektor Pemerintahan………………….........................51
BAB III METODA PENELITIAN 3.1 Objek Penelitian ...............................................................................................61 3.2 Desain Penelitian .............................................................................................61 3.2.1 Metoda Historis .............................................................................62 3.3 Penetapan Sampel ............................................................................................62 3.3.1 Sampel Penelitian..........................................................................63 3.4 Sumber Data.....................................................................................................63 3.5 Teknik Pengumpulan Data ...............................................................................63 3.6 Kedalaman Penelitian ..........................................................................64 3.7 Metoda Analisis Data......................................................................................64 3.7.1 Teknik Analisis Data.........................................................................65 3.7.2 Penelitian Kepustakaan .....................................................................66
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BAB IV HASIL PENELITIAN DAN PEMBAHASAN 4.1 Gambaran Permasalahan Perusahaan .......................................................67 4.1.1 Proses Akuntansi CV. Jakarta Bangka Express .............................68 4.2 Dampak Penerapan Metoda Akrual Basis Terhadap Beban ....................69 4.2.1 Dampak Penerapan Akrual Basis Terhadap Pendapatan ................71 4.2.2 Dampak Penerapan Metoda Akrual Basis Terhadap Laporan Arus Kas..........................................................................................72 4.2.3 Dampak Penerapan Metoda Akrual Basis Terhadap Utang Usaha ....................................................................................72 5.1 Analisis Data ...........................................................................................73 5.1.1 Kebijakan Akuntansi ......................................................................74 5.1.2 Proses Akuntansi............................................................................74 6.2 Laporan Keuangan ..................................................................................78 6.2.1 Laporan Keuangan CV. Jakarta Bangka Express ..........................80 6.2.2 Catatan Atas Laporan Keuangan CV. Jakarta Bangka Express .....85 6.2.3 Daftar Hutang Usaha Dari Bulan Januari – Desember CV. Jakarta Bangka Express ..........................................................100 6.3 Dampak Metoda Akrual Basis Terhadap Laporan Keuangan ..................100 6.3.1 Analisis Laporan Keuangan ...........................................................103 6.3.2 Kelemahan Pencatatan Perusahaan CV. Jakarta Bangka Express ..............................................................................104
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6.3.3 Dampak Penerapan Metoda Akrual Basis Pada Pendapatan .........105 6.3.4 Hasil Pembahasan Metoda Akrual Basis .......................................117 6.3.5 Penerimaan Pendapatan Yang Transaksi Di Jakarta dan Pelunasan Di Bangka ......................................................................................119 6.4 Analisis Selisih Piutang .........................................................................122 6.4.1 Pembahasan Selisih Piutang ......................................................127 6.4.2 Penyisihan Piutang Tak Tertagih ...............................................129 6.4.3 Analisis Piutang .........................................................................131 6.4.4 Penyisihan Piutang Tak Tertagih ...............................................133 6.4.5 Jurnal Yang Berhubungan Dengan Piutang Tak Tertagih .........136 6.4.6 Analisis Metoda Persentase Penyelesaian Piutang Tak Tertagih ...............................................................................136 6.5 Analisis Beban ......................................................................................137 6.6 Analisis Cash Flow ...............................................................................138 6.7 Jurnal Yang Mempengaruhi Piutang dan Kas Berhubungan Dengan Metoda Akrual Basis.............................................................................139 6.8 Pengertian Jurnal, buku besar, buku besar pembantu ...........................144 6.9 Penerapan Metoda Pencatatan Akrual Basis Pada Perusahaan CV. Jakarta Bangka Express .................................................................145
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BAB V SIMPULAN DAN SARAN 5.1 Simpulan ..................................................................................................147 5.2 Keterbatasan Penelitian ............................................................................148 5.3 Saran ........................................................................................................148
DAFTAR PUSTAKA ................................................................................................150 LAMPIRAN...............................................................................................................153 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) ........................168
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DAFTAR TABEL
Halaman Tabel I
Transaksi Penerimaan Pendapatan Terjadi Di Bangka Bulan Januari ...........................................................................................105
Tabel II
Transaksi Penerimaan Pendapatan Terjadi Di Bangka Bulan Februari .........................................................................................110
Tabel III
Transaksi Penerimaan Pendapatan Terjadi Di Jakarta Bulan Januari ..........................................................................................119
Tabel IV
Transaksi Penerimaan Pendapatan Terjadi Di Jakarta Bulan Maret ............................................................................................122
Tabel V
Transaksi Penerimaan Pendapatan Terjadi Di Jakarta Bulan Januari ..........................................................................................125
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DAFTAR LAMPIRAN Halaman LAMPIRAN A ...........................................................................................................153 LAMPIRAN B ...........................................................................................................154 LAMPIRAN C ...........................................................................................................155 LAMPIRAN D ...........................................................................................................156 LAMPIRAN E ...........................................................................................................157 LAMPIRAN F ...........................................................................................................158 LAMPIRAN G ...........................................................................................................159 LAMPIRAN H ...........................................................................................................160 LAMPIRAN I ............................................................................................................161 LAMPIRAN J ............................................................................................................162 LAMPIRAN K ...........................................................................................................163 LAMPIRAN L ...........................................................................................................164 LAMPIRAN M ..........................................................................................................165 LAMPIRAN N ...........................................................................................................166 LAMPIRAN O ...........................................................................................................167 LAMPIRAN P ……………………………………………………………………...168
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