DAFTAR ISI. 1.2 Rumusan Masalah Batasan Masalah Tujuan Manfaat Sistematika Penulisan... 7

DAFTAR ISI HALAMAN SAMPUL .............................................................................................i HALAMAN PENGESAHAN .................................................................................. ii HALAMAN ORISINALITAS ................................................................................ iii KATA PENGANTAR............................................................................................. iv DAFTAR ISI ........................................................................................................... vi DAFTAR TABEL ................................................................................................. viii DAFTAR GAMBAR .............................................................................................. xi INTISARI ............................................................................................................... xii ABSTRACT ............................................................................................................ xiii BAB I PENDAHULUAN ....................................................................................... 1 1.1

Latar Belakang.......................................................................................... 1

1.2

Rumusan Masalah .................................................................................... 5

1.3

Batasan Masalah ....................................................................................... 6

1.4

Tujuan ....................................................................................................... 6

1.5

Manfaat ..................................................................................................... 6

1.6

Sistematika Penulisan ............................................................................... 7

BAB II GAMBARAN UMUM PENULISAN........................................................ 9 2.1

Gambaran Umum Perusahaan .................................................................. 9

2.1.1

Profil Perusahaan............................................................................... 9

2.1.2

Struktur Organisasi.......................................................................... 10

2.1.3

Jenis Pelatihan ................................................................................. 11

2.2

Tinjauan Pustaka .................................................................................... 12

2.3

Landasan Teori ....................................................................................... 13

2.3.1

Siklus Akuntansi ............................................................................. 13

2.3.2

Komponen Siklus Akuntansi........................................................... 14

2.4

Metodologi Penulisan ............................................................................. 27

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BAB III ANALISIS DAN PEMBAHASAN ........................................................ 30 3.1

Laporan Keuangan PT. Surya Kusuma Nusantara ................................. 30

3.2

Penerapan Sistem Pada PT. Surya Kusuma Nusantara .......................... 32

3.2.1

Pengklasifikasian dan Kode Rekening ............................................ 33

3.2.2

Identifikasi Peristiwa dan Pencatatan Transaksi ............................. 35

3.2.3

Saldo Awal PT. Surya Kusuma Nusantara...................................... 40

3.2.4

Jurnal ............................................................................................... 44

3.2.5

Posting Buku Besar ......................................................................... 51

3.2.6

Neraca Saldo ................................................................................... 64

3.2.7

Jurnal Penyesuaian .......................................................................... 66

3.2.8

Neraca Saldo Disesuaikan ............................................................... 68

3.2.9

Neraca Lajur .................................................................................... 69

3.2.10

Laporan Keuangan .......................................................................... 71

3.2.11

Jurnal Penutup ................................................................................. 74

3.2.12

Neraca Saldo Setelah Penutup......................................................... 77

3.2.13

Jurnal Pembalik ............................................................................... 78

3.2.14

Buku Besar Pembantu Piutang ........................................................ 79

BAB IV KESIMPULAN DAN SARAN .............................................................. 83 4.1

Kesimpulan ............................................................................................. 83

4.2

Saran ....................................................................................................... 83

DAFTAR PUSTAKA ........................................................................................... 84

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DAFTAR TABEL Tabel 2.1 Tinjauan pustaka ................................................................................. 12 Tabel 2.2 Jurnal Umum....................................................................................... 15 Tabel 2.3 Tampilan Jurnal Umum Pada Sistem.................................................. 16 Tabel 2.4 Tampilan Buku Besar Pada Sistem ..................................................... 17 Tabel 2.5 Tampilan Neraca Saldo Pada Sistem .................................................. 18 Tabel 2.6 Jurnal Penyesuaian Pembayaran Dimuka ........................................... 19 Tabel 2.7 Jurnal Penyesuaian Akrual.................................................................. 19 Tabel 2.8 Jurnal Penyesuaian Pada Sistem ......................................................... 19 Tabel 2.9 Neraca Saldo Setelah Penyesuaian Pada Sistem................................. 20 Tabel 2.10

Laporan Posisi Keuangan Pada Sistem ........................................... 21

Tabel 2.11

Laporan Laba Rugi Pada Sistem ..................................................... 22

Tabel 2.12

Laporan Perubahan Ekuitas Pada Sistem ........................................ 23

Tabel 2.13

Neraca Lajur Pada Sistem ............................................................... 25

Tabel 2.14

Jurnal Akun Yang Ditutup .............................................................. 26

Tabel 2.16

Neraca Saldo Setelah Penutup Pada Sistem .................................... 27

Tabel 3.1 Laporan Keuangan Oleh PT. Surya Kusuma Nusantara..................... 31 Tabel 3.2 Laporan Keuangan Oleh PT. Surya Kusuma Nusantara (Lanjutan 1) 32 Tabel 3.3 Tabel Kode Rekening.......................................................................... 33 Tabel 3.4 Daftar Akun PT. Surya Kusuma Nusantara ........................................ 34 Tabel 3.5 Daftar Akun PT. Surya Kusuma Nusantara (Lanjutan 1) ................... 35 Tabel 3.6 Saldo Awal PT. Surya Kusuma Nusantara ......................................... 40 Tabel 3.7 Saldo Awal PT. Surya Kusuma Nusantara (Lanjutan 1) .................... 41 Tabel 3.8 Akumulasi Penyusutan Gedung PT. Surya Kusuma Nusantara ......... 42 Tabel 3.9 Daftar Perabot dan Peralatan PT. Surya Kusuma Nusantara .............. 42 Tabel 3.10

Akumulasi Penyusutan Perabotan dan Peralatan ............................ 43

Tabel 3.11

Akumulasi Penyusutan Perabotan dan Perlatan (Lanjutan 1) ......... 44

Tabel 3.12

Jurnal Umum PT. Surya Kusuma Nusantara .................................. 45

Tabel 3.13

Jurnal Umum PT. Surya Kusuma Nusantara (Lanjutan 1).............. 46

Tabel 3.14

Jurnal Umum PT. Surya Kusuma Nusantara (Lanjutan 2).............. 47

Tabel 3.15

Jurnal Umum PT. Surya Kusuma Nusantara (Lanjutan 3).............. 48

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Tabel 3.16

Jurnal Umum PT. Surya Kusuma Nusantara (Lanjutan 4).............. 49

Tabel 3.17

Jurnal Umum PT. Surya Kusuma Nusantara (Lanjutan 5).............. 50

Tabel 3.18

Jurnal Umum PT. Surya Kusuma Nusantara (Lanjutan 6).............. 51

Tabel 3.19

Buku Besar PT. Surya Kusuma Nusantara...................................... 52

Tabel 3.20

Buku Besar PT. Surya Kusuma Nusantara (Lanjutan 1)................. 53

Tabel 3.21

Buku Besar PT. Surya Kusuma Nusantara (Lanjutan 2)................. 54

Tabel 3.22

Buku Besar PT. Surya Kusuma Nusantara (Lanjutan 3)................. 55

Tabel 3.23

Buku Besar PT. Surya Kusuma Nusantara (Lanjutan 4)................. 56

Tabel 3.24

Buku Besar PT. Surya Kusuma Nusantara (Lanjutan 5)................. 57

Tabel 3.25

Buku Besar PT. Surya Kusuma Nusantara (Lanjutan 6)................. 58

Tabel 3.26

Buku Besar PT. Surya Kusuma Nusantara (Lanjutan 7)................. 59

Tabel 3.27

Buku Besar PT. Surya Kusuma Nusantara (Lanjutan 8)................. 60

Tabel 3.28

Buku Besar PT. Surya Kusuma Nusantara (Lanjutan 9)................. 61

Tabel 3.29

Buku Besar PT. Surya Kusuma Nusantara (Lanjutan 10)............... 62

Tabel 3.30

Buku Besar PT. Surya Kusuma Nusantara (Lanjutan 11)............... 63

Tabel 3.31

Neraca Saldo PT. Surya Kusuma Nusantara ................................... 64

Tabel 3.32

Neraca Saldo PT. Surya Kusuma Nusantara (Lanjutan 1) .............. 65

Tabel 3.33

Jurnal Penyesuaian PT. Surya Kusuma Nusantara.......................... 66

Tabel 3.34

Jurnal Penyesuaian PT. Surya Kusuma Nusantara (Lanjutan 1)..... 67

Tabel 3.35

Neraca Saldo Setelah Penyesuaian.................................................. 68

Tabel 3.36

Neraca Saldo Setelah Penyesuaian (Lanjutan 1) ............................. 69

Tabel 3.37

Neraca Lajur PT. Surya Kusuma Nusantara ................................... 70

Tabel 3.38

Laporan Posisi Keuangan PT. Surya Kusuma Nusantara ............... 72

Tabel 3.39

Laporan Laba Rugi PT. Surya Kusuma Nusantara ......................... 73

Tabel 3.40

Laporan Perubahan Ekuitas PT. Surya Kusuma Nusantara ............ 74

Tabel 3.41

Jurnal Penutup PT. Surya Kusuma Nusantara ................................ 75

Tabel 3.42

Jurnal Penutup PT. Surya Kusuma Nusantara (Lanjutan 1)............ 76

Tabel 3.43

Neraca Saldo Setelah penutup ......................................................... 77

Tabel 3.44

Neraca Saldo Setelah penutup (Lanjutan 1) .................................... 78

Tabel 3.45

Saldo Piutang PT. Surya Kusuma Nusantara .................................. 79

Tabel 3.46

Buku Besar Pembantu Piutang PT. Surya Kusuma Nusantara ....... 80

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Tabel 3.47

Buku Besar Pembantu Piutang (Lanjutan 1) ................................... 81

Tabel 3.48

Tabel Saldo Piutang Baru PT. Surya Kusuma Nusantara ............... 82

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DAFTAR GAMBAR Gambar 2.1 Struktur Organisasi PT. Surya Kusuma Nusantara ......................... 10 Gambar 2.2 Siklus Akuntansi ............................................................................. 14 Gambar 2.3 Perhitungan Perubahan Ekuitas....................................................... 23

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