tag:blogger.com,1999:blog-5451613427454552712024-02-08T02:11:57.947-08:00MUDA'S Ilmu EkonomiAnonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.comBlogger18125tag:blogger.com,1999:blog-545161342745455271.post-1760174267874808502014-09-23T19:08:00.000-07:002014-09-23T19:08:11.187-07:00rasio likuiditas<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">RASIO LIKUIDITAS<o:p></o:p></span></b></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Struktur kekayaan suatu
perusahaan erat hubungannya dengan struktur modalnya. Dengan menghubungkan
elemen-elemen aktiva di satu pihak dengan elemen-elemen pasiva di lain pihak,
kita akan dapat memperoleh banyak gambaran tentang keadaan finansiil suatu
perusahaan. Elemen-elemen apa yang akan kita hubungkan adalah tergantung kepada
aspek finansiil apa yang ingin kita ketahui. Dengan membandingkan elemen-elemen
tertentu dari pasiva di lain pihak, kita akan dapat mengetahui keadaan keuangan
atau tingkat likuiditas suatu perusahaan pada saat tertentu. <o:p></o:p></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Masalah likuiditas adalah
berhubungan dengan masalah kemampuan suatu perusahaaan untuk memenuhi kewajiban
finansiilnya yang segera harus dipenuhi. Jumlah alat-alat pembayaran (alat-alat
likuid) yang dimiliki oleh suatu perusahaan pada suatu saat tertentu merupakan
“kekuatan membayar” dari perusahaan yang bersangkutan. Suatu perusahaan yang
mempunyai “kekuatan membayar” belum tentu dapat memenuhi segala kewajiban
finansiilnya yang segera harus dipenuhi, atau dengan kata lain perusahaan
tersebut belum tentu mempunyai “kekuatan membayar”. <o:p></o:p></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">“Kemampuan
membayar” baru terdapat pada perusahaan apabila ““kekuatan membayar”-nya adalah
demikian besarnya sehingga dapat memenuhi semua kewajiban finansiilnya yang
segera harus dipenuhi. Dengan demikian maka kemampuan membayar itu baru dapat
kita ketahui setelah kita membandingkan “kekuatan membayar”-nya di satu pihak
dengan kewajiban-kewajiban finansiilnya yang segera harus dipenuhi di lain
pihak agar kita tidak salah dalam mengambil keputusan.<o:p></o:p></span></div>
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</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian
Rasio Likuiditas<o:p></o:p></span></b></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Kita sering kali
mendengar atau bahkan melihat ada perusahaan yang tidak mampu atau tidak
sanggup untuk membayar seluruh atau sebagian utang (kewajiban) yang sudah jatuh
tempo pada saat ditagih. Kasus yang seperti ini sangat mengganggu hubungan baik
antara perusahaan dengan para kreditor, atau juga dengan para distributor.
Dalam jangka panjang kasus ini akan berdampak pula kepada para pelanggan
(konsumen). Artinya perusahaan akan memperoleh krisis kepercayaan dari berbagai
pihak yang selama ini membantu kelancaran usahanya. <o:p></o:p></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Ketidakmampuan
perusahaan membayar kewajibannya terutama utang jangka pendek (yang sudah jatuh
tempo) disebabkan oleh berbagai faktor. Pertama, perusahaan sedang tidak
memiliki dana sama sekali. Atau kedua, perusahaan memiliki dana, namun saat
jatuh tempo perusahaan tidak memiliki dana (tidak cukup) secara tunai sehingga
harus menunggu dalam waktu tertentu, untuk mencairkan aktiva lainnya seperti
menagih piutang, menjual surat-surat berharga, atau menjual persediaan atau
aktiva lainnya. <o:p></o:p></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Dalam praktiknya, tidak
jarang pula perusahaan mengalami hal sebaliknya, yaitu kelebihan dana. Artinya
jumlah dana tunai dan dana yang segera dapat dicairkan melimpah. Kejadian ini
bagi perusahaan juga kurang baik karena ada aktivitas yang tidak dilakukan
secara optimal. <o:p></o:p></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Penyebab
utama kejadian dan ketidakmampuan perusahaan untuk membayar kewajiban tersebut
sebenarnya adalah akibat kelalaian manajemen perusahaan dalam menjalankan
usahanya. Kemudian, sebab lainnya adalah sebelumnya pihak manajemen perusahaan
tidak menghitung rasio keuangan yang diberikan sehingga tidak mengetahui bahwa
sebenarnya kondisi perusahaan sudah dalam keadaan tidak mampu lagi karena nilai
utangnya lebih tinggi dari harta lancarnya. Seandainya perusahaan sudah
menganalisis rasio yang berhubungan dengan hal tersebut, perusahaan dapat
mengetahui dengan mudah kondisi dan posisi perusahaan sebenarnya. Kemudian,
perusahaan dapat berusaha untuk mecarikan jalan keluarnya. Analisis keuangan
yang berkaitan dengan kemampuan perusahaan untuk membayar utang atau
kewajibannya dikenal dengan nama <i>analisis
rasio likuiditas. <o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Fred Weston menyatakan bahwa
Rasio Likuiditas (liquidity ratio) merupakan rasio yang menggambarkan kemampuan
perusahaan dalam memenuhi kewajiban (utang) jangka pendek. <o:p></o:p></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Sedangkan, menurut James O.Gill
rasio likuiditas merupakan rasio yang mengukur jumlah kas atau jumlah investasi
yang dapat dikonversikan atau diubah menjadi kas untuk membayar pengeluaran,
tagihan, dan seluruh kewajiban lainnya yang sudah jatuh tempo. <o:p></o:p></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Riyanto (2008:25) menyatakan
bahwa likuiditas adalah masalah yang berhubungan dengan kemampuan suatu
perusahaan untuk memenuhi kewajiban finansialnya yang segera harus dipenuhi.
Suatu perusahaan yang mempunyai alat-alat likuid sedemikian besarnya sehingga
mampu memenuhi segala kewajiban finansialnya yang segera harus terpenuhi,
dikatakan bahwa perusahaan tersebut likuid, dan sebaliknya apabila suatu
perusahaan tidak mempunyai alat-alat likuid yang cukup untuk memenuhi segala
kewajiban financialnya yang segera harus terpenuhi dikatakan perusahaan
tersebut insolvable.<o:p></o:p></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Menurut Harahap (2009:301),
rasio likuiditas merupakan rasio yang mengukur kemampuan perusahaan memenuhi
kewajiban jangka pendeknya. Untuk dapat memenuhi kewajibannya yang
sewaktu-waktu ini, maka perusahaan harus mempunyai alat-alat untuk membayar
yang berupa aset-aset lancar yang jumlahnya harus jauh lebih besar dari pada
kewajiban-kewajiban yang harus segera dibayar berupa kewajiban-kewajiban lancar.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Jadi, dapat disimpulkan bahwa
Rasio likuiditas adalah rasio yang mengukur kemampuan perusahaan untuk memenuhi
kewajiban jangka pendeknya. Rasio-rasio ini dapat dihitung melalui sumber
informasi tentang modal kerja yaitu pos-pos aktiva lancar dan hutang lancar.
Dengan demikian rasio likuiditas berpengaruh dengan kinerja keuangan perusahaan
sehingga rasio ini memiliki hubungan dengan harga saham perusahaan.<o:p></o:p></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Artinya
apabila perusahaan mempunya kewajiban (utang) ditagih, perusahaan akan mampu
untuk memenuhi utang tersebut terutama utang yang sudah jatuh tempo. Dengan
kata lain, rasio likuiditas berfungsi untuk menunjukkan atau mengukur kemampuan
perusahaan dalam memenuhi kewajibannya yang sudah jatuh tempo, baik kewajiban
kepada pihak luar perusahaan (likuiditas badan usaha) maupun didalam perusahaan
(likuiditas perusahaan). Dengan demikian dapat dikatakan bahwa kegunaan rasio
ini adalah untuk mengetahui kemampuan perusahaan dalam membiayai dan memenuhi
kewajiban (utang) pada saat ditagih.<o:p></o:p></span></div>
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</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan
dan Manfaat Rasio Likuiditas<o:p></o:p></span></b></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Perhitungan rasio
likuiditas tidak hanya berguna bagi perusahaan (intern) guna menilai kemampuan
mereka sendiri, tetapi perhitungan likuiditas juga berguna bagi pihak luar
perusahaan (ekstern), misalnya perbankan. Adapun tujuan dan manfaat yang dapat
dipetik dari hasil rasio likuiditas, yaitu;<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk mengukur kemampuan perusahaan membayar
kewajiban atau utang yang segera jatuh tempo pada saat ditagih.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk mengukur kemampuan perusahaan membayar
kewajiban jangka pendek dengan aktiva lancar secara keseluruhan. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk mengukur kemampuan perusahaan membayar
kewajiban jangka pendek dengan aktiva lancar tanpa memperhitungkan sediaan atau
piutang. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk mengukur atau membandingkan antara jumlah
sediaan yang ada dengan modal kerja perusahaan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk mengukur seberapa besar uang kas yang tersedia untuk membayar utang. <o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Sebagai alat perencanaan ke depan, terutama yang berkaitan dengan perencanaan
kas dan utang.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk melihat kondisi dan posisi likuiditas
perusahaan dari waktu ke waktu dengan membandingkannya untuk beberapa periode.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk melihat kelemahan yang dimiliki oleh
perusahaan, dari masing-masing komponen yang ada di aktiva lancar dan utang
lancar.<o:p></o:p></span></div>
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<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">9.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Menjadi alat pemicu bagi pihak manajemen untuk
memperbaiki kinerjanya, dengan melihat rasio likuiditas yang ada pada saat ini.
<o:p></o:p></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Bagi
pihak luar perusahaan, seperti pihak penyandang dana (kreditor), investor, distributor, dan masyarakat luas, rasio
likuiditas bermanfaat untuk menilai kemampuan perusahaan dalam membayar
kewajiban kepada pihak ketiga. <o:p></o:p></span></div>
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<br /></div>
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</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Jenis-jenis
Rasio Likuiditas<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Secara
umum tujuan utama rasio keuangan digunakan adalah untuk menilai kemampuan
perusahaan dalam memenuhi kewajibannya. Namun, disamping itu, dari rasio
likuiditas dapat diketahui hal-hal yang lebih spesifik yang juga masih berkaitandengan
kemampuan perusahaan dalam memenuhi kewajibannya. Semua ini tergantung dari
jenis rasio likuiditas yang digunakan. Jenis-jenis rasio likuiditas yang dapat
digunakan perusahaan untuk mengukur kemampuan, yaitu:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level2 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio Lancar <i>(current
ratio)</i><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level2 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><i><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; line-height: normal;">
</span></span></i><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio sangat lancar <i>(quick ratio atau acid test ratio)<o:p></o:p></i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level2 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio kas <i>(cash
ratio)</i><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level2 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio perputaran kas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level2 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><i><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; line-height: normal;">
</span></span></i><!--[endif]--><i><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Inventory
to net working capital<o:p></o:p></span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level3 lfo1; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio
Lancar <i>(current ratio)</i><o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 3.3pt; mso-add-space: auto; text-align: justify; text-indent: 39.25pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio
Lancar atau <i>(current ratio) </i>merupakan
rasio untuk mengukur kemampuan perusahaan dalam membayar kewajiban jangka
pendek atau utang yang segera jatuh tempo pada saat ditagih secara keseluruhan.
Perhitungan rasio lancar dilakukan dengan cara membandingkan antara total
aktiva lancar dengan total utang lancar. Current ratio menunjukkan sejauh mana
akitva lancar menutupi kewajiban-kewajiban lancar. Semakin besar perbandingan
aktiva lancar dan kewajiban lancar semakin tinggi kemampuan perusahaan menutupi
kewajiban jangka pendeknya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 3.3pt; mso-add-space: auto; text-align: justify; text-indent: 39.25pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio
Lancar <i>(current ratio) </i>merupakan
harta perusahaan yang dapat dijadikan uang dalam waktu singkat (maksimal satu
tahun). Komponen aktiva lancar meliputi kas, bank, surat-surat berharga,
piutang, sediaan, biaya dibayar dimuka, pendapatan yang masih harus diterima,
pinjaman yang diberikan, dan aktiva lancar lainnya. Sedangkan, utang lancar
(current liabilities) merupakan kewajiban perusahaan jangka pendek (maksimal
satu tahun). Atinya, utang ini segera harus dilunasi dalam waktu paling lama
satu tahun. Komponen utang lancar terdiri dari utang dagang, utang bank satu
tahun, utang wesel, utang gaji, utang pajak, utang deviden, biaya diterima
dimuka, utang jangka panjang yang sudah hampir jatuh tempo, serta utang jangka
pendek lainnya. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 3.3pt; mso-add-space: auto; text-align: justify; text-indent: 39.25pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Dari
hasil pengukuran rasio, apabila rasio lancar rendah, dapat dikatakan bahwa
perusahaan kurang modal untuk membayar utang. Namun, apabila hasil pengukuran
rasio tinggi, belum tentu kondisi perusahaan sedang baik. Hal ini dapat saja
terjadi karena kas tidak digunakan sebaik mungkin. Untuk mengatakan suatu
kondisi perusahaan baik atau tidaknya, ada suatu standar rasio yang digunakan,
misalnya rata-rata industri untuk usaha yang sejenis atau dapat pula digunakan
target yang telah ditetapkan perusahaan sebelumnya, sekalipun kita tahu bahwa
target yang telah ditetapkan perusahaan biasanya ditetapkan berdasarkan
rata-rata industry untuk usaha yang sejenis.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 3.3pt; mso-add-space: auto; text-align: justify; text-indent: 39.25pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Dalam
praktiknya sering kali dipakai bahwa rasio lancar dengan standar 200% (2:1)
yang terkadang sudah dianggap sebagai ukuran yang cukup baik atau memuaskan
bagi suatu perusahaan. Artinya dengan hasil rasio seperti itu, perusahaan sudah
merasa berada di titik aman dalam jangka pendek. Namun, sekali lagi untuk
mengukur kinerja manajemen, ukuran yang terpenting adalah rata-rata industri
untuk perusahaan yang sejenis. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 3.3pt; mso-add-space: auto; text-align: justify; text-indent: 39.25pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rumus
untuk mencari rasio lancar atau current ratio dapat yang digunakan sebagai
berikut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 3.3pt; mso-add-space: auto; text-align: justify; text-indent: 39.25pt;">
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<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 4.5pt; mso-add-space: auto; text-align: justify; text-indent: .5in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Apabila
mengukur tingkat likuiditas dengan menggunakan current ratio sebagai alat
pengukurnya, maka tingkat likuiditas atau current ratio suatu perusahaan dapat
dipertinggi dengan cara (Riyanto, 2001:28):<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Dengan utang lancar tertentu, diusahakan untuk
menambah aktiva lancar. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Dengan aktiva lancar tertentu, diusahakan untuk
mengurangi jumlah utang lancar. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Dengan mengurangi jumlah utang lancar sama-sama
dengan mengurangi aktiva lancar.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="background: #A6A6A6; border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.75pt;" width="228">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Komponen
Laporan Keuangan<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 102.7pt;" width="137">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2011<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 122.95pt;" width="164">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2012<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.75pt;" valign="top" width="228">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total
aktiva lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 102.7pt;" width="137">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.726.581<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 122.95pt;" width="164">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.544.940<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.75pt;" valign="top" width="228">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total
utang lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 102.7pt;" width="137">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">911.836<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 122.95pt;" width="164">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.216.997<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
tahun 2011 <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
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equationxml="<?xml version="1.0" encoding="UTF-8" standalone="yes"?> <?mso-application progid="Word.Document"?> <w:wordDocument xmlns:aml="http://schemas.microsoft.com/aml/2001/core" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:ve="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:m="http://schemas.openxmlformats.org/officeDocument/2006/math" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:w10="urn:schemas-microsoft-com:office:word" xmlns:w="http://schemas.microsoft.com/office/word/2003/wordml" xmlns:wx="http://schemas.microsoft.com/office/word/2003/auxHint" xmlns:wsp="http://schemas.microsoft.com/office/word/2003/wordml/sp2" xmlns:sl="http://schemas.microsoft.com/schemaLibrary/2003/core" w:macrosPresent="no" w:embeddedObjPresent="no" w:ocxPresent="no" xml:space="preserve"><w:ignoreSubtree w:val="http://schemas.microsoft.com/office/word/2003/wordml/sp2"/><o:DocumentProperties><o:Version>12</o:Version></o:DocumentProperties><w:docPr><w:view w:val="print"/><w:zoom w:percent="100"/><w:doNotEmbedSystemFonts/><w:hideSpellingErrors/><w:defaultTabStop w:val="720"/><w:punctuationKerning/><w:characterSpacingControl w:val="DontCompress"/><w:optimizeForBrowser/><w:allowPNG/><w:validateAgainstSchema/><w:saveInvalidXML w:val="off"/><w:ignoreMixedContent w:val="off"/><w:alwaysShowPlaceholderText w:val="off"/><w:compat><w:breakWrappedTables/><w:snapToGridInCell/><w:wrapTextWithPunct/><w:useAsianBreakRules/><w:dontGrowAutofit/></w:compat><wsp:rsids><wsp:rsidRoot wsp:val="00EE4016"/><wsp:rsid wsp:val="00294409"/><wsp:rsid wsp:val="002F2A7D"/><wsp:rsid wsp:val="003643C8"/><wsp:rsid wsp:val="003A4376"/><wsp:rsid wsp:val="00786D24"/><wsp:rsid wsp:val="00844D92"/><wsp:rsid wsp:val="00902AA3"/><wsp:rsid wsp:val="00C50CC5"/><wsp:rsid wsp:val="00EE4016"/><wsp:rsid wsp:val="00FF6684"/></wsp:rsids></w:docPr><w:body><w:p wsp:rsidR="00000000" wsp:rsidRDefault="003A4376"><m:oMathPara><m:oMath><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>Currentratio</m:t></m:r><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>= </m:t></m:r><m:f><m:fPr><m:ctrlPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr></m:ctrlPr></m:fPr><m:num><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>1.726.581</m:t></m:r></m:num><m:den><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>911.836</m:t></m:r></m:den></m:f></m:oMath></m:oMathPara></w:p><w:sectPr wsp:rsidR="00000000"><w:pgSz w:w="12240" w:h="15840"/><w:pgMar w:top="1440" w:right="1440" w:bottom="1440" w:left="1440" w:header="720" w:footer="720" w:gutter="0"/><w:cols w:space="720"/></w:sectPr></w:body></w:wordDocument>">
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<div class="MsoNormal" style="line-height: 150%; tab-stops: 78.0pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> = 1,9 kali<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: .5in; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Artinya jumlah aktiva lancer
sebanyak 1,9 kali utang lancer, atau setiap
1 rupiah utang lancar dijamin oleh 1,9 rupiah harta lancar, atau 1,9 : 1
antara aktiva lancar dengan utang lancar.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 78.0pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
tahun 2012<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 78.0pt; text-align: justify;">
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<div class="MsoNormal" style="line-height: 150%; tab-stops: 78.0pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> =
1,3 kali<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: .5in 78.0pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Artinya
jumlah aktiva lancar sebanyak 1,3 kali utang lancar, atau setiap 1 rupiah utang
lancar dijamin oleh 1,3 rupiah harta lancar, atau 1,3 : 1 antara aktiva lancar
dengan utang lancar. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12.0pt; tab-stops: .5in; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Jika rata-rata industri untuk
current ratio adalah dua kali, keadaan perusahaan untuk tahun 2011 dan tahun
2012 kondisinya kurang baik jika dibandingkan dengan perusahaan lain karena
rasionya masih di bawah rata-rata industri.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level3 lfo1; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">B.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio
Cepat <i>(Quick Ratio)</i><o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio
Cepat <i>(Quick Ratio)</i>atau rasio sangat
lancar atau <i>acid test ratio</i> merupakan
rasio yang menunjukka kemampuan perusahaan dalam memenuhi atau membayar
kewajiban atau utang lancar (utang jangka pendek) dengan aktiva lancar tanpa
memperhitungkan nilai persediaan <i>(inventory)</i>.
Rumus untuk mencari Quick ratio, yaitu :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
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<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
Atau<o:p></o:p></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="background: #A6A6A6; border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 166.25pt;" width="222">
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">Komponen Laporan Keuangan<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 112.5pt;" width="150">
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">2011<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.65pt;" width="157">
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">2012<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 166.25pt;" valign="top" width="222">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total aktiva lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 112.5pt;" width="150">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.726.581<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.65pt;" width="157">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.544.940<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 166.25pt;" valign="top" width="222">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total utang lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 112.5pt;" width="150">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">911.836<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.65pt;" width="157">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.216.997<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 166.25pt;" valign="top" width="222">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 112.5pt;" width="150">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">331.899<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.65pt;" width="157">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">602.660<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 78.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 78.0pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk tahun 2011<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 78.0pt; text-align: justify;">
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style='width:184.5pt;height:29.25pt' equationxml="<?xml version="1.0" encoding="UTF-8" standalone="yes"?> <?mso-application progid="Word.Document"?> <w:wordDocument xmlns:aml="http://schemas.microsoft.com/aml/2001/core" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:ve="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:m="http://schemas.openxmlformats.org/officeDocument/2006/math" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:w10="urn:schemas-microsoft-com:office:word" xmlns:w="http://schemas.microsoft.com/office/word/2003/wordml" xmlns:wx="http://schemas.microsoft.com/office/word/2003/auxHint" xmlns:wsp="http://schemas.microsoft.com/office/word/2003/wordml/sp2" xmlns:sl="http://schemas.microsoft.com/schemaLibrary/2003/core" w:macrosPresent="no" w:embeddedObjPresent="no" w:ocxPresent="no" xml:space="preserve"><w:ignoreSubtree w:val="http://schemas.microsoft.com/office/word/2003/wordml/sp2"/><o:DocumentProperties><o:Version>12</o:Version></o:DocumentProperties><w:docPr><w:view w:val="print"/><w:zoom w:percent="100"/><w:doNotEmbedSystemFonts/><w:hideSpellingErrors/><w:defaultTabStop w:val="720"/><w:punctuationKerning/><w:characterSpacingControl w:val="DontCompress"/><w:optimizeForBrowser/><w:allowPNG/><w:validateAgainstSchema/><w:saveInvalidXML w:val="off"/><w:ignoreMixedContent w:val="off"/><w:alwaysShowPlaceholderText w:val="off"/><w:compat><w:breakWrappedTables/><w:snapToGridInCell/><w:wrapTextWithPunct/><w:useAsianBreakRules/><w:dontGrowAutofit/></w:compat><wsp:rsids><wsp:rsidRoot wsp:val="00EE4016"/><wsp:rsid wsp:val="00294409"/><wsp:rsid wsp:val="002F2A7D"/><wsp:rsid wsp:val="003643C8"/><wsp:rsid wsp:val="00786D24"/><wsp:rsid wsp:val="00844D92"/><wsp:rsid wsp:val="00902AA3"/><wsp:rsid wsp:val="00C50CC5"/><wsp:rsid wsp:val="00CF69D2"/><wsp:rsid wsp:val="00EE4016"/><wsp:rsid wsp:val="00FF6684"/></wsp:rsids></w:docPr><w:body><w:p wsp:rsidR="00000000" wsp:rsidRDefault="00CF69D2"><m:oMathPara><m:oMath><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>Quickratio</m:t></m:r><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>= </m:t></m:r><m:f><m:fPr><m:ctrlPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr></m:ctrlPr></m:fPr><m:num><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>1.726.581</m:t></m:r><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>-</m:t></m:r><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>331.899</m:t></m:r></m:num><m:den><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>911.836</m:t></m:r></m:den></m:f></m:oMath></m:oMathPara></w:p><w:sectPr wsp:rsidR="00000000"><w:pgSz w:w="12240" w:h="15840"/><w:pgMar w:top="1440" w:right="1440" w:bottom="1440" w:left="1440" w:header="720" w:footer="720" w:gutter="0"/><w:cols w:space="720"/></w:sectPr></w:body></w:wordDocument>">
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<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> = 1,5<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk tahun 2012<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
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<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> = 0,8<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpLast" style="line-height: 150%; margin-bottom: .25in; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Jika
rata-rata industri untuk <i>quick ratio</i>
adalah 1,5 kali, maka keadaan perusahaan lebih baik dari perusahaan lain.
Kondisi ini menunjukkan bahwa perusahaan tidak harus menjual persediaan bila
hendak melunasi utang lancar, tetapi dapat menjual surat berharga atau
penagihan piutang. Demikian pula sebaliknya, seperti pada tahun 2012 <i>quick ratio </i>perusahaan yaitu 0,8 kali,
jika rasio perusahaan di bawah rata-rata industri, keadaan perusahaan lebih
buruk dari perusahaan lain. Hal ini menyebabkan perusahaan harus menjual
persediaannya untuk melunasi pembayaran utang lancar. Padahal menjual
persediaan untuk harga yang normal relative sulit, kecuali perusahaan menjual
di bawah harga pasar, yang tentunya bagi perusahaan lebih jelas menambah
kerugian.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level3 lfo1; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">C.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio
Kas (Cash Ratio)<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: 21.3pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio kas atau <i>cash ratio</i> merupakan alat yang digunakan
untuk mengukur seberapa besar uang kas yang tersedia untuk membayar utang.
Ketersediaan uang kas dapat ditunjukkan dari tersedianya dana kas atau yang
setara dengan kas seperti rekening giro atau tabungan di bank (yang dapat
ditarik setiap saat). Rumus untuk mencari rasio kas atau <i>cash ratio </i>adalah :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: 21.3pt;">
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Atau<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: 21.3pt;">
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="background: #A6A6A6; border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.75pt;" width="228">
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">Komponen Laporan Keuangan<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.5in;" width="144">
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">2011<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.65pt;" width="157">
<div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">2012<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.75pt;" valign="top" width="228">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total aktiva lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.5in;" width="144">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.726.581<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.65pt;" width="157">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.544.940<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.75pt;" valign="top" width="228">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total utang lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.5in;" width="144">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">911.836<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.65pt;" width="157">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.216.997<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 170.75pt;" valign="top" width="228">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Kas dan setara kas<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.5in;" width="144">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">634.673<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 117.65pt;" width="157">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">102.175<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
tahun 2011<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
tahun 2012</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: .25in; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Jika rata-rata industri untuk <i>cash ratio </i>adalah 50% maka keadaan
perusahaan lebih baik dari perusahaan lain. Namun, kondisi rasio kas yang
terlalu tinggi seperti pada tahun 2011, juga kurang baik karena ada dana yang
menganggur atau yang tidak atau belum digunakan secara optimal. Sebaliknya
apabila rasio kas di bawah rata-rata industri, seperti pada tahun 2012, kondisi
kurang baik ditinjau dari rasio kas karena untuk membayar kewajiban masih
memerlukan waktu untuk menjual sebagian dari aktiva lancar lainnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level3 lfo1; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">D.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio
Perputaran Kas<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: 22.5pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Menurut James O. Gill,
rasio perputaran kas (<i>Kash Turn Over</i>)
berfungsi untuk mengukur tingka kecukupan modal kerja perusahaan yang
dibutuhkan untuk membayar tagihan dan membiayai penjualan. Hasil perhitungan
rasio perputaran kas dapat diartikan sebagai berukut :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l1 level2 lfo3; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Apabila rasio perputaran kas tinggi, ini berarti
ketidakmampuan perusahaan dalam membayar tagihannya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l1 level2 lfo3; text-align: justify; text-indent: -.25in;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Apabila rasio perputaran kas rendah, dapat
diartikan kas yang tertanam dalam aktiva sulit dicairkan dalam waktu singkat
sehingga perusahaan harus bekerja keras dengan kas yang lebih sedikit.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rumus yang digunakan untuk mencari rasio
perputaran kas adalah :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 31.65pt; mso-add-space: auto; text-align: justify;">
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Contoh : <o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="background: #A6A6A6; border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 175.25pt;" width="234">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Komponen
Laporan Keuangan<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 112.5pt;" width="150">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2011<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 108.65pt;" width="145">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2012<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 175.25pt;" width="234">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Penjualan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 112.5pt;" width="150">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.752.802<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 108.65pt;" width="145">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2.747.623<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 175.25pt;" valign="top" width="234">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total
aktiva lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 112.5pt;" width="150">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.726.581<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 108.65pt;" width="145">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.544.940<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 175.25pt;" valign="top" width="234">
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total
utang lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 112.5pt;" width="150">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">911.836<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 108.65pt;" width="145">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.216.997<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk Tahun 2011<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
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<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">= 2
kali<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; mso-add-space: auto; tab-stops: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk Tahun 2012<o:p></o:p></span></div>
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<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
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<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">= 8 kali<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpLast" style="line-height: 150%; margin-bottom: .25in; margin-left: 0in; margin-right: 0in; margin-top: 12.0pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Jika
rata-rata industri untuk perputaran kas adalah 10 kali, keadaan perusahan pada
tahun 2011 dan 2012 dikatakan kurang baik karena rasio perputaran kasnya berada
dibawah rata-rata industri. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level3 lfo1; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">E.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Inventory
to Net Working Capital<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0in; mso-add-space: auto; text-align: justify; text-indent: 22.5pt;">
<i><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Inventory
to Net Working Capital </span></i><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">merupakan rasio yang digunakan untuk
mengukur atau membandingkan antara jumlah persediaan yang ada dengan modal
kerja perusahaan. Modal kerja tersebut terdiri dari pengurangan aktiva lancar
dengan utang lancar.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rumus untuk mencari <i>Inventory to Net Working Capital </i>:<o:p></o:p></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Contoh :<o:p></o:p></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">Komponen Laporan Keuangan<o:p></o:p></span></div>
</td>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">2011<o:p></o:p></span></div>
</td>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">2012<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 168.45pt;" valign="top" width="225">
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total aktiva lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 120.45pt;" width="161">
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.726.581<o:p></o:p></span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.65in;" width="158">
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.544.940<o:p></o:p></span></div>
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</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 168.45pt;" valign="top" width="225">
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total utang lancar<o:p></o:p></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">911.836<o:p></o:p></span></div>
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<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.216.997<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 168.45pt;" valign="top" width="225">
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan<o:p></o:p></span></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">331.899<o:p></o:p></span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 1.65in;" width="158">
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">602.660<o:p></o:p></span></div>
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<br /></div>
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<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
tahun 2011<o:p></o:p></span></div>
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<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">= 0,4<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">= 40 %<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Untuk tahun 2012<o:p></o:p></span></div>
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equationxml="<?xml version="1.0" encoding="UTF-8" standalone="yes"?> <?mso-application progid="Word.Document"?> <w:wordDocument xmlns:aml="http://schemas.microsoft.com/aml/2001/core" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:ve="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:m="http://schemas.openxmlformats.org/officeDocument/2006/math" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:w10="urn:schemas-microsoft-com:office:word" xmlns:w="http://schemas.microsoft.com/office/word/2003/wordml" xmlns:wx="http://schemas.microsoft.com/office/word/2003/auxHint" xmlns:wsp="http://schemas.microsoft.com/office/word/2003/wordml/sp2" xmlns:sl="http://schemas.microsoft.com/schemaLibrary/2003/core" w:macrosPresent="no" w:embeddedObjPresent="no" w:ocxPresent="no" xml:space="preserve"><w:ignoreSubtree w:val="http://schemas.microsoft.com/office/word/2003/wordml/sp2"/><o:DocumentProperties><o:Version>12</o:Version></o:DocumentProperties><w:docPr><w:view w:val="print"/><w:zoom w:percent="100"/><w:doNotEmbedSystemFonts/><w:hideSpellingErrors/><w:defaultTabStop w:val="720"/><w:punctuationKerning/><w:characterSpacingControl w:val="DontCompress"/><w:optimizeForBrowser/><w:allowPNG/><w:validateAgainstSchema/><w:saveInvalidXML w:val="off"/><w:ignoreMixedContent w:val="off"/><w:alwaysShowPlaceholderText w:val="off"/><w:compat><w:breakWrappedTables/><w:snapToGridInCell/><w:wrapTextWithPunct/><w:useAsianBreakRules/><w:dontGrowAutofit/></w:compat><wsp:rsids><wsp:rsidRoot wsp:val="00EE4016"/><wsp:rsid wsp:val="00294409"/><wsp:rsid wsp:val="002F2A7D"/><wsp:rsid wsp:val="003643C8"/><wsp:rsid wsp:val="00786D24"/><wsp:rsid wsp:val="00794209"/><wsp:rsid wsp:val="00844D92"/><wsp:rsid wsp:val="00902AA3"/><wsp:rsid wsp:val="00C50CC5"/><wsp:rsid wsp:val="00EE4016"/><wsp:rsid wsp:val="00FF6684"/></wsp:rsids></w:docPr><w:body><w:p wsp:rsidR="00000000" wsp:rsidRDefault="00794209"><m:oMathPara><m:oMath><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>= </m:t></m:r><m:f><m:fPr><m:ctrlPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr></m:ctrlPr></m:fPr><m:num><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>602.660</m:t></m:r></m:num><m:den><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>327.943</m:t></m:r></m:den></m:f></m:oMath></m:oMathPara></w:p><w:sectPr wsp:rsidR="00000000"><w:pgSz w:w="12240" w:h="15840"/><w:pgMar w:top="1440" w:right="1440" w:bottom="1440" w:left="1440" w:header="720" w:footer="720" w:gutter="0"/><w:cols w:space="720"/></w:sectPr></w:body></w:wordDocument>">
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</v:shape><![endif]--><!--[if !vml]--><img height="39" src="file:///C:/Users/ACERE1~1/AppData/Local/Temp/msohtmlclip1/01/clip_image042.png" v:shapes="_x0000_i1045" width="76" /><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">= 1,8<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">= 180%<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: .25in; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Jika,
rata-rata industri untuk <i>Inventory to Net
Working Capital </i>adalah 12 %, untuk tahun 2011 dan 2012 cukup jauh diatas
rata-rata industri. <o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;">
<!--[if !supportLists]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Hasil
Pengukuran<o:p></o:p></span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="background: #BFBFBF; border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.25pt;" width="44">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">No<o:p></o:p></span></div>
</td>
<td style="background: #BFBFBF; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.7pt;" width="237">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Jenis Rasio<o:p></o:p></span></div>
</td>
<td style="background: #BFBFBF; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 74.1pt;" width="99">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2011<o:p></o:p></span></div>
</td>
<td style="background: #BFBFBF; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 78.05pt;" width="104">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2012<o:p></o:p></span></div>
</td>
<td style="background: #BFBFBF; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.05pt;" width="132">
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Standar Industri<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.25pt;" width="44">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.7pt;" width="237">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Current
ratio<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 74.1pt;" width="99">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1,9
kali<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 78.05pt;" width="104">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1,3
kali<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.05pt;" width="132">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2
kali<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.25pt;" width="44">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.7pt;" width="237">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Quick
ratio<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 74.1pt;" width="99">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1,5
kali<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 78.05pt;" width="104">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">0,8
kali<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.05pt;" width="132">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1,5
kali<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.25pt;" width="44">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">3<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.7pt;" width="237">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Cash
ratio<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 74.1pt;" width="99">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">70%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 78.05pt;" width="104">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">0,8%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.05pt;" width="132">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">50%<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.25pt;" width="44">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.7pt;" width="237">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Cash
Turn Over<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 74.1pt;" width="99">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 78.05pt;" width="104">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">8%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.05pt;" width="132">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">10%<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 33.25pt;" width="44">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">5<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 177.7pt;" width="237">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Inventory
to net working capital<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 74.1pt;" width="99">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">40%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 78.05pt;" width="104">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">180%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 99.05pt;" width="132">
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">12%<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify; text-indent: .5in;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio lancar (current rasio),
dapat dilihat dari tabel bahwa pada tahun 2011 dan 2012 current rasio PT. Tiga Pilar Sejahtera, Tbk
sebanyak 1,9 kali dan 1,3 kali utang lancar. Hal ini dapat dikatakan pada tahun
2011 kurang memuaskan karena berada di bawah rata-rata industri. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Jika
standar rata-rata industri current rasio adalah dua kali, current rasio
perusahaan tahun 2011 dan 2012 dikatakan kurang baik karena tidak memenuhi
syarat standar rata-rata industri. Oleh karena itu, kondisi perusahaan di tahun
2011 dan 2012 perlu dikhawatirkan mengingat rasio lancar yang dimiliki
perusahaan masih di bawah rata-rata industri dan perlu ditingkatkan lagi. Hal
ini penting mengingat rasio yang menyamai rata-rata industri yang dibutuhkan
guna menumbuhkan tingkat kepercayaan berbagai pihak pada perusahaan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Hasil
rasio cepat (quick ratio) dari tahun 2011 dan 2012 juga mengalami penurunan.
Jika semula pada tahun 2011 rasio cepatnya 1,5 kali, pada tahun 2012 turun
menjadi 0,8 kali. Jika standar rata-rata industri untuk <i>quick ratio</i> adalah 1,5 kali, kondisi perusahaan dapat dikatakan
sangat buruk karena rasio cepatnya berada jauh di bawah 1,5 kali (rata-rata
industri).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Hasil
pengukuran rasio kas dari tahun 2011 ke tahun 2012 juga mengalami penurunan
yang sangat signifikan. Jika semula pada tahun 2011 rasio kas sebanyak 70%, pada tahun 2012 turun menjadi 0,8 %.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Jika
rata-rata industri rasio kas 50%, pada tahun 2011 perusahaan berada dalam kondisi
yang memuaskan karena masih berada di atas rata-rata industri. Tetapi pada
tahun 2012 rasio kas perusahaan mengalami penurunan yang sangat signifikan
menjadi 0,8%. Hal ini berarti perusahaan tidak mempunyai uang kas yang tersedia
untuk membayar utang. Hal ini menandakan bahwa pada tahun 2011 perusahaan tidak
menggunakan kas sudah secara optimal karena rasio kas yang tinggi dicurigai
karena manajemen belum melakukan pengolahan secara baik, artinya adanya kas
yang <i>idle</i> (menganggur) dan tentu saja
ini dapat merugikan perusahaan. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Hasil
pengukuran rasio perputaran kas dari tahun 2011 ke tahun 2012 juga mengalami
kenaikan. Jika semula pada tahun 2011 rasionya sebesar 2%, pada tahun 2012 naik
menjadi 8%. Ini berarti perusahaan tidak memiliki kemampuan untuk menutupi
biaya-biaya perusahaan. Jika rata-rata industry rasio perputaran kas 10%,
kondisi perusahaan tahun 2011 dan 2012 tidak memuaskan karena masih di bawah
rata-rata industri.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0in; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Hasil
pengukuran <i>Inventory to net working
capital</i> dari tahun 2011 ke tahun 2012 mengalami kenaikan yang sangat
signifikan. Jika semula pada tahun 2011 rasio sebanyak 40%, pada tahun 2012
naik menjadi 180%. <o:p></o:p></span></div>
<br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Jika standar rata-rata industri <i>Inventory to net working capital </i>12%,
rasio perusahaan ini untuk tahun 2011 dan 2012 sangat memuaskan karena jauh di
atas rata-rata.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"><br /></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: Cambria, serif; font-size: 12pt; line-height: 150%;">referensi:</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: Cambria, serif; font-size: 12pt; line-height: 150%; text-indent: -120.5pt;">Riyanto, Bambang, 2008. </span><i style="font-family: Cambria, serif; font-size: 12pt; line-height: 150%; text-indent: -120.5pt;">Dasar-dasar Pembelajaran Perusahaan</i><span style="font-family: Cambria, serif; font-size: 12pt; line-height: 150%; text-indent: -120.5pt;">, BPFE,Yogyakarta.</span><span style="font-family: Cambria, serif; font-size: 12pt; line-height: 150%;"> </span></div>
Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com0tag:blogger.com,1999:blog-545161342745455271.post-36340013140978887022014-03-11T05:51:00.002-07:002014-03-11T05:51:47.291-07:00<div align="center" class="MsoNormal" style="text-align: center;">
<br />
<div style="text-align: left;">
<span style="font-family: Cambria, serif;"><span style="line-height: 24px;"><b>Tugas Analisis Laporan Keuangan</b></span></span></div>
<b style="line-height: 150%;"><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"><br /></span></b><br />
<div style="line-height: 150%;">
<b style="line-height: 150%;"><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"><br /></span></b></div>
<div style="line-height: 150%;">
<b style="line-height: 150%;"><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">RASIO LIKUIDITAS</span></b></div>
</div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Struktur kekayaan suatu
perusahaan erat hubungannya dengan struktur modalnya. Dengan menghubungkan
elemen-elemen aktiva di satu pihak dengan elemen-elemen pasiva di lain pihak,
kita akan dapat memperoleh banyak gambaran tentang keadaan finansiil suatu
perusahaan. Elemen-elemen apa yang akan kita hubungkan adalah tergantung kepada
aspek finansiil apa yang ingin kita ketahui. Dengan membandingkan elemen-elemen
tertentu dari pasiva di lain pihak, kita akan dapat mengetahui keadaan keuangan
atau tingkat likuiditas suatu perusahaan pada saat tertentu. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Masalah likuiditas adalah
berhubungan dengan masalah kemampuan suatu perusahaaan untuk memenuhi kewajiban
finansiilnya yang segera harus dipenuhi. Jumlah alat-alat pembayaran (alat-alat
likuid) yang dimiliki oleh suatu perusahaan pada suatu saat tertentu merupakan
“kekuatan membayar” dari perusahaan yang bersangkutan. Suatu perusahaan yang
mempunyai “kekuatan membayar” belum tentu dapat memenuhi segala kewajiban
finansiilnya yang segera harus dipenuhi, atau dengan kata lain perusahaan
tersebut belum tentu mempunyai “kekuatan membayar”. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">“Kemampuan
membayar” baru terdapat pada perusahaan apabila ““kekuatan membayar”-nya adalah
demikian besarnya sehingga dapat memenuhi semua kewajiban finansiilnya yang
segera harus dipenuhi. Dengan demikian maka kemampuan membayar itu baru dapat
kita ketahui setelah kita membandingkan “kekuatan membayar”-nya di satu pihak
dengan kewajiban-kewajiban finansiilnya yang segera harus dipenuhi di lain
pihak agar kita tidak salah dalam mengambil keputusan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian
Rasio Likuiditas<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Kita sering kali
mendengar atau bahkan melihat ada perusahaan yang tidak mampu atau tidak
sanggup untuk membayar seluruh atau sebagian utang (kewajiban) yang sudah jatuh
tempo pada saat ditagih. Kasus yang seperti ini sangat mengganggu hubungan baik
antara perusahaan dengan para kreditor, atau juga dengan para distributor.
Dalam jangka panjang kasus ini akan berdampak pula kepada para pelanggan
(konsumen). Artinya perusahaan akan memperoleh krisis kepercayaan dari berbagai
pihak yang selama ini membantu kelancaran usahanya. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Ketidakmampuan
perusahaan membayar kewajibannya terutama utang jangka pendek (yang sudah jatuh
tempo) disebabkan oleh berbagai faktor. Pertama, perusahaan sedang tidak
memiliki dana sama sekali. Atau kedua, perusahaan memiliki dana, namun saat
jatuh tempo perusahaan tidak memiliki dana (tidak cukup) secara tunai sehingga
harus menunggu dalam waktu tertentu, untuk mencairkan aktiva lainnya seperti
menagih piutang, menjual surat-surat berharga, atau menjual persediaan atau
aktiva lainnya. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Dalam praktiknya, tidak
jarang pula perusahaan mengalami hal sebaliknya, yaitu kelebihan dana. Artinya
jumlah dana tunai dan dana yang segera dapat dicairkan melimpah. Kejadian ini
bagi perusahaan juga kurang baik karena ada aktivitas yang tidak dilakukan
secara optimal. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Penyebab
utama kejadian dan ketidakmampuan perusahaan untuk membayar kewajiban tersebut
sebenarnya adalah akibat kelalaian manajemen perusahaan dalam menjalankan
usahanya. Kemudian, sebab lainnya adalah sebelumnya pihak manajemen perusahaan
tidak menghitung rasio keuangan yang diberikan sehingga tidak mengetahui bahwa
sebenarnya kondisi perusahaan sudah dalam keadaan tidak mampu lagi karena nilai
utangnya lebih tinggi dari harta lancarnya. Seandainya perusahaan sudah
menganalisis rasio yang berhubungan dengan hal tersebut, perusahaan dapat
mengetahui dengan mudah kondisi dan posisi perusahaan sebenarnya. Kemudian,
perusahaan dapat berusaha untuk mecarikan jalan keluarnya. Analisis keuangan
yang berkaitan dengan kemampuan perusahaan untuk membayar utang atau
kewajibannya dikenal dengan nama <i>analisis
rasio likuiditas. <o:p></o:p></i></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Fred Weston menyatakan bahwa
Rasio Likuiditas (liquidity ratio) merupakan rasio yang menggambarkan kemampuan
perusahaan dalam memenuhi kewajiban (utang) jangka pendek. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Sedangkan, menurut James O.Gill
rasio likuiditas merupakan rasio yang mengukur jumlah kas atau jumlah investasi
yang dapat dikonversikan atau diubah menjadi kas untuk membayar pengeluaran,
tagihan, dan seluruh kewajiban lainnya yang sudah jatuh tempo. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Riyanto (2008:25) menyatakan
bahwa likuiditas adalah masalah yang berhubungan dengan kemampuan suatu
perusahaan untuk memenuhi kewajiban finansialnya yang segera harus dipenuhi.
Suatu perusahaan yang mempunyai alat-alat likuid sedemikian besarnya sehingga
mampu memenuhi segala kewajiban finansialnya yang segera harus terpenuhi,
dikatakan bahwa perusahaan tersebut likuid, dan sebaliknya apabila suatu
perusahaan tidak mempunyai alat-alat likuid yang cukup untuk memenuhi segala
kewajiban financialnya yang segera harus terpenuhi dikatakan perusahaan
tersebut insolvable.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Menurut Harahap (2009:301),
rasio likuiditas merupakan rasio yang mengukur kemampuan perusahaan memenuhi
kewajiban jangka pendeknya. Untuk dapat memenuhi kewajibannya yang
sewaktu-waktu ini, maka perusahaan harus mempunyai alat-alat untuk membayar
yang berupa aset-aset lancar yang jumlahnya harus jauh lebih besar dari pada
kewajiban-kewajiban yang harus segera dibayar berupa kewajiban-kewajiban lancar.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Jadi, dapat disimpulkan bahwa
Rasio likuiditas adalah rasio yang mengukur kemampuan perusahaan untuk memenuhi
kewajiban jangka pendeknya. Rasio-rasio ini dapat dihitung melalui sumber
informasi tentang modal kerja yaitu pos-pos aktiva lancar dan hutang lancar.
Dengan demikian rasio likuiditas berpengaruh dengan kinerja keuangan perusahaan
sehingga rasio ini memiliki hubungan dengan harga saham perusahaan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Artinya
apabila perusahaan mempunya kewajiban (utang) ditagih, perusahaan akan mampu
untuk memenuhi utang tersebut terutama utang yang sudah jatuh tempo. Dengan
kata lain, rasio likuiditas berfungsi untuk menunjukkan atau mengukur kemampuan
perusahaan dalam memenuhi kewajibannya yang sudah jatuh tempo, baik kewajiban
kepada pihak luar perusahaan (likuiditas badan usaha) maupun didalam perusahaan
(likuiditas perusahaan). Dengan demikian dapat dikatakan bahwa kegunaan rasio
ini adalah untuk mengetahui kemampuan perusahaan dalam membiayai dan memenuhi
kewajiban (utang) pada saat ditagih.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan
dan Manfaat Rasio Likuiditas<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Perhitungan rasio
likuiditas tidak hanya berguna bagi perusahaan (intern) guna menilai kemampuan
mereka sendiri, tetapi perhitungan likuiditas juga berguna bagi pihak luar
perusahaan (ekstern), misalnya perbankan. Adapun tujuan dan manfaat yang dapat
dipetik dari hasil rasio likuiditas, yaitu;<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk mengukur kemampuan perusahaan membayar
kewajiban atau utang yang segera jatuh tempo pada saat ditagih.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk mengukur kemampuan perusahaan membayar
kewajiban jangka pendek dengan aktiva lancar secara keseluruhan. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk mengukur kemampuan perusahaan membayar
kewajiban jangka pendek dengan aktiva lancar tanpa memperhitungkan sediaan atau
piutang. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk mengukur atau membandingkan antara jumlah
sediaan yang ada dengan modal kerja perusahaan.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk mengukur seberapa besar uang kas yang tersedia untuk membayar utang. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Sebagai alat perencanaan ke depan, terutama yang berkaitan dengan perencanaan
kas dan utang.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk melihat kondisi dan posisi likuiditas
perusahaan dari waktu ke waktu dengan membandingkannya untuk beberapa periode.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk melihat kelemahan yang dimiliki oleh
perusahaan, dari masing-masing komponen yang ada di aktiva lancar dan utang
lancar.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">9.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Menjadi alat pemicu bagi pihak manajemen untuk
memperbaiki kinerjanya, dengan melihat rasio likuiditas yang ada pada saat ini.
<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 1.0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Bagi
pihak luar perusahaan, seperti pihak penyandang dana (kreditor), investor, distributor, dan masyarakat luas, rasio
likuiditas bermanfaat untuk menilai kemampuan perusahaan dalam membayar
kewajiban kepada pihak ketiga. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 1.0cm;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 18.0pt; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Jenis-jenis
Rasio Likuiditas<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Secara
umum tujuan utama rasio keuangan digunakan adalah untuk menilai kemampuan
perusahaan dalam memenuhi kewajibannya. Namun, disamping itu, dari rasio
likuiditas dapat diketahui hal-hal yang lebih spesifik yang juga masih berkaitandengan
kemampuan perusahaan dalam memenuhi kewajibannya. Semua ini tergantung dari
jenis rasio likuiditas yang digunakan. Jenis-jenis rasio likuiditas yang dapat
digunakan perusahaan untuk mengukur kemampuan, yaitu:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level2 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio Lancar <i>(current
ratio)</i><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level2 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><i><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; line-height: normal;">
</span></span></i><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio sangat lancar <i>(quick ratio atau acid test ratio)<o:p></o:p></i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level2 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">c.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio kas <i>(cash
ratio)</i><o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level2 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">d.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio perputaran kas<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level2 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><i><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">e.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-style: normal; line-height: normal;">
</span></span></i><!--[endif]--><i><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Inventory
to net working capital<o:p></o:p></span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level3 lfo1; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio
Lancar <i>(current ratio)</i><o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 3.3pt; mso-add-space: auto; text-align: justify; text-indent: 39.25pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio
Lancar atau <i>(current ratio) </i>merupakan
rasio untuk mengukur kemampuan perusahaan dalam membayar kewajiban jangka
pendek atau utang yang segera jatuh tempo pada saat ditagih secara keseluruhan.
Perhitungan rasio lancar dilakukan dengan cara membandingkan antara total
aktiva lancar dengan total utang lancar. Current ratio menunjukkan sejauh mana
akitva lancar menutupi kewajiban-kewajiban lancar. Semakin besar perbandingan
aktiva lancar dan kewajiban lancar semakin tinggi kemampuan perusahaan menutupi
kewajiban jangka pendeknya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 3.3pt; mso-add-space: auto; text-align: justify; text-indent: 39.25pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio
Lancar <i>(current ratio) </i>merupakan
harta perusahaan yang dapat dijadikan uang dalam waktu singkat (maksimal satu
tahun). Komponen aktiva lancar meliputi kas, bank, surat-surat berharga,
piutang, sediaan, biaya dibayar dimuka, pendapatan yang masih harus diterima,
pinjaman yang diberikan, dan aktiva lancar lainnya. Sedangkan, utang lancar
(current liabilities) merupakan kewajiban perusahaan jangka pendek (maksimal
satu tahun). Atinya, utang ini segera harus dilunasi dalam waktu paling lama
satu tahun. Komponen utang lancar terdiri dari utang dagang, utang bank satu
tahun, utang wesel, utang gaji, utang pajak, utang deviden, biaya diterima
dimuka, utang jangka panjang yang sudah hampir jatuh tempo, serta utang jangka
pendek lainnya. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 3.3pt; mso-add-space: auto; text-align: justify; text-indent: 39.25pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Dari
hasil pengukuran rasio, apabila rasio lancar rendah, dapat dikatakan bahwa
perusahaan kurang modal untuk membayar utang. Namun, apabila hasil pengukuran
rasio tinggi, belum tentu kondisi perusahaan sedang baik. Hal ini dapat saja
terjadi karena kas tidak digunakan sebaik mungkin. Untuk mengatakan suatu
kondisi perusahaan baik atau tidaknya, ada suatu standar rasio yang digunakan,
misalnya rata-rata industri untuk usaha yang sejenis atau dapat pula digunakan
target yang telah ditetapkan perusahaan sebelumnya, sekalipun kita tahu bahwa
target yang telah ditetapkan perusahaan biasanya ditetapkan berdasarkan
rata-rata industry untuk usaha yang sejenis.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 3.3pt; mso-add-space: auto; text-align: justify; text-indent: 39.25pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Dalam
praktiknya sering kali dipakai bahwa rasio lancar dengan standar 200% (2:1)
yang terkadang sudah dianggap sebagai ukuran yang cukup baik atau memuaskan
bagi suatu perusahaan. Artinya dengan hasil rasio seperti itu, perusahaan sudah
merasa berada di titik aman dalam jangka pendek. Namun, sekali lagi untuk
mengukur kinerja manajemen, ukuran yang terpenting adalah rata-rata industri
untuk perusahaan yang sejenis. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 3.3pt; mso-add-space: auto; text-align: justify; text-indent: 39.25pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rumus
untuk mencari rasio lancar atau current ratio dapat yang digunakan sebagai
berikut.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 3.3pt; mso-add-space: auto; text-align: justify; text-indent: 39.25pt;">
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height:29.25pt' equationxml="<?xml version="1.0" encoding="UTF-8" standalone="yes"?> <?mso-application progid="Word.Document"?> <w:wordDocument xmlns:aml="http://schemas.microsoft.com/aml/2001/core" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:ve="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:m="http://schemas.openxmlformats.org/officeDocument/2006/math" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:w10="urn:schemas-microsoft-com:office:word" xmlns:w="http://schemas.microsoft.com/office/word/2003/wordml" xmlns:wx="http://schemas.microsoft.com/office/word/2003/auxHint" xmlns:wsp="http://schemas.microsoft.com/office/word/2003/wordml/sp2" xmlns:sl="http://schemas.microsoft.com/schemaLibrary/2003/core" w:macrosPresent="no" w:embeddedObjPresent="no" w:ocxPresent="no" xml:space="preserve"><w:ignoreSubtree w:val="http://schemas.microsoft.com/office/word/2003/wordml/sp2"/><o:DocumentProperties><o:Version>12</o:Version></o:DocumentProperties><w:docPr><w:view w:val="print"/><w:zoom w:percent="100"/><w:doNotEmbedSystemFonts/><w:hideSpellingErrors/><w:defaultTabStop w:val="720"/><w:punctuationKerning/><w:characterSpacingControl w:val="DontCompress"/><w:optimizeForBrowser/><w:allowPNG/><w:validateAgainstSchema/><w:saveInvalidXML w:val="off"/><w:ignoreMixedContent w:val="off"/><w:alwaysShowPlaceholderText w:val="off"/><w:compat><w:breakWrappedTables/><w:snapToGridInCell/><w:wrapTextWithPunct/><w:useAsianBreakRules/><w:dontGrowAutofit/></w:compat><wsp:rsids><wsp:rsidRoot wsp:val="00EE4016"/><wsp:rsid wsp:val="002F2A7D"/><wsp:rsid wsp:val="003643C8"/><wsp:rsid wsp:val="00766243"/><wsp:rsid wsp:val="00786D24"/><wsp:rsid wsp:val="00844D92"/><wsp:rsid wsp:val="00902AA3"/><wsp:rsid wsp:val="00C50CC5"/><wsp:rsid wsp:val="00EE4016"/><wsp:rsid wsp:val="00FF6684"/></wsp:rsids></w:docPr><w:body><w:p wsp:rsidR="00000000" wsp:rsidRDefault="00766243"><m:oMathPara><m:oMath><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/></w:rPr><m:t>Current Ratio=</m:t></m:r><m:f><m:fPr><m:ctrlPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/></w:rPr></m:ctrlPr></m:fPr><m:num><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math"/><wx:font wx:val="Cambria Math"/></w:rPr><m:t>Aktiva Lancar </m:t></m:r><m:r><w:rPr><w:rFonts w:ascii="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/></w:rPr><m:t>(Current Assets)</m:t></m:r></m:num><m:den><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math"/><wx:font wx:val="Cambria Math"/></w:rPr><m:t>Utang Lancar (Current Liabilites)</m:t></m:r></m:den></m:f></m:oMath></m:oMathPara></w:p><w:sectPr wsp:rsidR="00000000"><w:pgSz w:w="12240" w:h="15840"/><w:pgMar w:top="1440" w:right="1440" w:bottom="1440" w:left="1440" w:header="720" w:footer="720" w:gutter="0"/><w:cols w:space="720"/></w:sectPr></w:body></w:wordDocument>">
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<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 4.5pt; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Apabila
mengukur tingkat likuiditas dengan menggunakan current ratio sebagai alat
pengukurnya, maka tingkat likuiditas atau current ratio suatu perusahaan dapat
dipertinggi dengan cara (Riyanto, 2001:28):<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Dengan utang lancar tertentu, diusahakan untuk
menambah aktiva lancar. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Dengan aktiva lancar tertentu, diusahakan untuk
mengurangi jumlah utang lancar. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Dengan mengurangi jumlah utang lancar sama-sama
dengan mengurangi aktiva lancar.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="background: #A6A6A6; border: solid black 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 166; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 170.75pt;" width="228"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Komponen
Laporan Keuangan<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 166; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.7pt;" width="137"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2011<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 166; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.95pt;" width="164"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2012<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 170.75pt;" valign="top" width="228"><div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total
aktiva lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.7pt;" width="137"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.726.581<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.95pt;" width="164"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.544.940<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 170.75pt;" valign="top" width="228"><div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total
utang lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 102.7pt;" width="137"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">911.836<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 122.95pt;" width="164"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.216.997<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
tahun 2011 <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
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id="_x0000_i1026" type="#_x0000_t75" style='width:140.25pt;height:29.25pt'
equationxml="<?xml version="1.0" encoding="UTF-8" standalone="yes"?> <?mso-application progid="Word.Document"?> <w:wordDocument xmlns:aml="http://schemas.microsoft.com/aml/2001/core" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:ve="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:m="http://schemas.openxmlformats.org/officeDocument/2006/math" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:w10="urn:schemas-microsoft-com:office:word" xmlns:w="http://schemas.microsoft.com/office/word/2003/wordml" xmlns:wx="http://schemas.microsoft.com/office/word/2003/auxHint" xmlns:wsp="http://schemas.microsoft.com/office/word/2003/wordml/sp2" xmlns:sl="http://schemas.microsoft.com/schemaLibrary/2003/core" w:macrosPresent="no" w:embeddedObjPresent="no" w:ocxPresent="no" xml:space="preserve"><w:ignoreSubtree w:val="http://schemas.microsoft.com/office/word/2003/wordml/sp2"/><o:DocumentProperties><o:Version>12</o:Version></o:DocumentProperties><w:docPr><w:view w:val="print"/><w:zoom w:percent="100"/><w:doNotEmbedSystemFonts/><w:hideSpellingErrors/><w:defaultTabStop w:val="720"/><w:punctuationKerning/><w:characterSpacingControl w:val="DontCompress"/><w:optimizeForBrowser/><w:allowPNG/><w:validateAgainstSchema/><w:saveInvalidXML w:val="off"/><w:ignoreMixedContent w:val="off"/><w:alwaysShowPlaceholderText w:val="off"/><w:compat><w:breakWrappedTables/><w:snapToGridInCell/><w:wrapTextWithPunct/><w:useAsianBreakRules/><w:dontGrowAutofit/></w:compat><wsp:rsids><wsp:rsidRoot wsp:val="00EE4016"/><wsp:rsid wsp:val="00294409"/><wsp:rsid wsp:val="002F2A7D"/><wsp:rsid wsp:val="003643C8"/><wsp:rsid wsp:val="003A4376"/><wsp:rsid wsp:val="00786D24"/><wsp:rsid wsp:val="00844D92"/><wsp:rsid wsp:val="00902AA3"/><wsp:rsid wsp:val="00C50CC5"/><wsp:rsid wsp:val="00EE4016"/><wsp:rsid wsp:val="00FF6684"/></wsp:rsids></w:docPr><w:body><w:p wsp:rsidR="00000000" wsp:rsidRDefault="003A4376"><m:oMathPara><m:oMath><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>Currentratio</m:t></m:r><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>= </m:t></m:r><m:f><m:fPr><m:ctrlPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr></m:ctrlPr></m:fPr><m:num><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>1.726.581</m:t></m:r></m:num><m:den><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>911.836</m:t></m:r></m:den></m:f></m:oMath></m:oMathPara></w:p><w:sectPr wsp:rsidR="00000000"><w:pgSz w:w="12240" w:h="15840"/><w:pgMar w:top="1440" w:right="1440" w:bottom="1440" w:left="1440" w:header="720" w:footer="720" w:gutter="0"/><w:cols w:space="720"/></w:sectPr></w:body></w:wordDocument>">
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<div class="MsoNormal" style="line-height: 150%; tab-stops: 78.0pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> = 1,9 kali<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 36.0pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Artinya jumlah aktiva lancer
sebanyak 1,9 kali utang lancer, atau setiap
1 rupiah utang lancar dijamin oleh 1,9 rupiah harta lancar, atau 1,9 : 1
antara aktiva lancar dengan utang lancar.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 78.0pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
tahun 2012<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 78.0pt; text-align: justify;">
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id="_x0000_i1027" type="#_x0000_t75" style='width:140.25pt;height:29.25pt'
equationxml="<?xml version="1.0" encoding="UTF-8" standalone="yes"?> <?mso-application progid="Word.Document"?> <w:wordDocument xmlns:aml="http://schemas.microsoft.com/aml/2001/core" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:ve="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:m="http://schemas.openxmlformats.org/officeDocument/2006/math" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:w10="urn:schemas-microsoft-com:office:word" xmlns:w="http://schemas.microsoft.com/office/word/2003/wordml" xmlns:wx="http://schemas.microsoft.com/office/word/2003/auxHint" xmlns:wsp="http://schemas.microsoft.com/office/word/2003/wordml/sp2" xmlns:sl="http://schemas.microsoft.com/schemaLibrary/2003/core" w:macrosPresent="no" w:embeddedObjPresent="no" w:ocxPresent="no" xml:space="preserve"><w:ignoreSubtree w:val="http://schemas.microsoft.com/office/word/2003/wordml/sp2"/><o:DocumentProperties><o:Version>12</o:Version></o:DocumentProperties><w:docPr><w:view w:val="print"/><w:zoom w:percent="100"/><w:doNotEmbedSystemFonts/><w:hideSpellingErrors/><w:defaultTabStop w:val="720"/><w:punctuationKerning/><w:characterSpacingControl w:val="DontCompress"/><w:optimizeForBrowser/><w:allowPNG/><w:validateAgainstSchema/><w:saveInvalidXML w:val="off"/><w:ignoreMixedContent w:val="off"/><w:alwaysShowPlaceholderText w:val="off"/><w:compat><w:breakWrappedTables/><w:snapToGridInCell/><w:wrapTextWithPunct/><w:useAsianBreakRules/><w:dontGrowAutofit/></w:compat><wsp:rsids><wsp:rsidRoot wsp:val="00EE4016"/><wsp:rsid wsp:val="0004061B"/><wsp:rsid wsp:val="00294409"/><wsp:rsid wsp:val="002F2A7D"/><wsp:rsid wsp:val="003643C8"/><wsp:rsid wsp:val="00786D24"/><wsp:rsid wsp:val="00844D92"/><wsp:rsid wsp:val="00902AA3"/><wsp:rsid wsp:val="00C50CC5"/><wsp:rsid wsp:val="00EE4016"/><wsp:rsid wsp:val="00FF6684"/></wsp:rsids></w:docPr><w:body><w:p wsp:rsidR="00000000" wsp:rsidRDefault="0004061B"><m:oMathPara><m:oMath><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>Currentratio</m:t></m:r><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>= </m:t></m:r><m:f><m:fPr><m:ctrlPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr></m:ctrlPr></m:fPr><m:num><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>1.544.940</m:t></m:r></m:num><m:den><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>1.216.997</m:t></m:r></m:den></m:f></m:oMath></m:oMathPara></w:p><w:sectPr wsp:rsidR="00000000"><w:pgSz w:w="12240" w:h="15840"/><w:pgMar w:top="1440" w:right="1440" w:bottom="1440" w:left="1440" w:header="720" w:footer="720" w:gutter="0"/><w:cols w:space="720"/></w:sectPr></w:body></w:wordDocument>">
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</v:shape><![endif]--><!--[if !vml]--><img height="39" src="file:///C:/Users/ACERE1~1/AppData/Local/Temp/msohtmlclip1/01/clip_image006.png" v:shapes="_x0000_i1027" width="187" /><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 78.0pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> =
1,3 kali<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 36.0pt 78.0pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Artinya
jumlah aktiva lancar sebanyak 1,3 kali utang lancar, atau setiap 1 rupiah utang
lancar dijamin oleh 1,3 rupiah harta lancar, atau 1,3 : 1 antara aktiva lancar
dengan utang lancar. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12.0pt; tab-stops: 36.0pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Jika rata-rata industri untuk
current ratio adalah dua kali, keadaan perusahaan untuk tahun 2011 dan tahun
2012 kondisinya kurang baik jika dibandingkan dengan perusahaan lain karena
rasionya masih di bawah rata-rata industri.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level3 lfo1; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">B.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio
Cepat <i>(Quick Ratio)</i><o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio
Cepat <i>(Quick Ratio)</i>atau rasio sangat
lancar atau <i>acid test ratio</i> merupakan
rasio yang menunjukka kemampuan perusahaan dalam memenuhi atau membayar
kewajiban atau utang lancar (utang jangka pendek) dengan aktiva lancar tanpa
memperhitungkan nilai persediaan <i>(inventory)</i>.
Rumus untuk mencari Quick ratio, yaitu :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
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<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
Atau</div>
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="background: #A6A6A6; border: solid black 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 166; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 166.25pt;" width="222"><div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">Komponen Laporan Keuangan<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 166; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 112.5pt;" width="150"><div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">2011<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 166; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 117.65pt;" width="157"><div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">2012<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 166.25pt;" valign="top" width="222"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total aktiva lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 112.5pt;" width="150"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.726.581<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 117.65pt;" width="157"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.544.940<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 166.25pt;" valign="top" width="222"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total utang lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 112.5pt;" width="150"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">911.836<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 117.65pt;" width="157"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.216.997<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 166.25pt;" valign="top" width="222"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 112.5pt;" width="150"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">331.899<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 117.65pt;" width="157"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">602.660<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 78.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 78.0pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk tahun 2011<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 78.0pt; text-align: justify;">
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style='width:184.5pt;height:29.25pt' equationxml="<?xml version="1.0" encoding="UTF-8" standalone="yes"?> <?mso-application progid="Word.Document"?> <w:wordDocument xmlns:aml="http://schemas.microsoft.com/aml/2001/core" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:ve="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:m="http://schemas.openxmlformats.org/officeDocument/2006/math" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:w10="urn:schemas-microsoft-com:office:word" xmlns:w="http://schemas.microsoft.com/office/word/2003/wordml" xmlns:wx="http://schemas.microsoft.com/office/word/2003/auxHint" xmlns:wsp="http://schemas.microsoft.com/office/word/2003/wordml/sp2" xmlns:sl="http://schemas.microsoft.com/schemaLibrary/2003/core" w:macrosPresent="no" w:embeddedObjPresent="no" w:ocxPresent="no" xml:space="preserve"><w:ignoreSubtree w:val="http://schemas.microsoft.com/office/word/2003/wordml/sp2"/><o:DocumentProperties><o:Version>12</o:Version></o:DocumentProperties><w:docPr><w:view w:val="print"/><w:zoom w:percent="100"/><w:doNotEmbedSystemFonts/><w:hideSpellingErrors/><w:defaultTabStop w:val="720"/><w:punctuationKerning/><w:characterSpacingControl w:val="DontCompress"/><w:optimizeForBrowser/><w:allowPNG/><w:validateAgainstSchema/><w:saveInvalidXML w:val="off"/><w:ignoreMixedContent w:val="off"/><w:alwaysShowPlaceholderText w:val="off"/><w:compat><w:breakWrappedTables/><w:snapToGridInCell/><w:wrapTextWithPunct/><w:useAsianBreakRules/><w:dontGrowAutofit/></w:compat><wsp:rsids><wsp:rsidRoot wsp:val="00EE4016"/><wsp:rsid wsp:val="00294409"/><wsp:rsid wsp:val="002F2A7D"/><wsp:rsid wsp:val="003643C8"/><wsp:rsid wsp:val="00786D24"/><wsp:rsid wsp:val="00844D92"/><wsp:rsid wsp:val="00902AA3"/><wsp:rsid wsp:val="00C50CC5"/><wsp:rsid wsp:val="00CF69D2"/><wsp:rsid wsp:val="00EE4016"/><wsp:rsid wsp:val="00FF6684"/></wsp:rsids></w:docPr><w:body><w:p wsp:rsidR="00000000" wsp:rsidRDefault="00CF69D2"><m:oMathPara><m:oMath><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>Quickratio</m:t></m:r><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>= </m:t></m:r><m:f><m:fPr><m:ctrlPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr></m:ctrlPr></m:fPr><m:num><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>1.726.581</m:t></m:r><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>-</m:t></m:r><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>331.899</m:t></m:r></m:num><m:den><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>911.836</m:t></m:r></m:den></m:f></m:oMath></m:oMathPara></w:p><w:sectPr wsp:rsidR="00000000"><w:pgSz w:w="12240" w:h="15840"/><w:pgMar w:top="1440" w:right="1440" w:bottom="1440" w:left="1440" w:header="720" w:footer="720" w:gutter="0"/><w:cols w:space="720"/></w:sectPr></w:body></w:wordDocument>">
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<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> = 1,5<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk tahun 2012<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
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style='width:184.5pt;height:29.25pt' equationxml="<?xml version="1.0" encoding="UTF-8" standalone="yes"?> <?mso-application progid="Word.Document"?> <w:wordDocument xmlns:aml="http://schemas.microsoft.com/aml/2001/core" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:ve="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:m="http://schemas.openxmlformats.org/officeDocument/2006/math" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:w10="urn:schemas-microsoft-com:office:word" xmlns:w="http://schemas.microsoft.com/office/word/2003/wordml" xmlns:wx="http://schemas.microsoft.com/office/word/2003/auxHint" xmlns:wsp="http://schemas.microsoft.com/office/word/2003/wordml/sp2" xmlns:sl="http://schemas.microsoft.com/schemaLibrary/2003/core" w:macrosPresent="no" w:embeddedObjPresent="no" w:ocxPresent="no" xml:space="preserve"><w:ignoreSubtree w:val="http://schemas.microsoft.com/office/word/2003/wordml/sp2"/><o:DocumentProperties><o:Version>12</o:Version></o:DocumentProperties><w:docPr><w:view w:val="print"/><w:zoom w:percent="100"/><w:doNotEmbedSystemFonts/><w:hideSpellingErrors/><w:defaultTabStop w:val="720"/><w:punctuationKerning/><w:characterSpacingControl w:val="DontCompress"/><w:optimizeForBrowser/><w:allowPNG/><w:validateAgainstSchema/><w:saveInvalidXML w:val="off"/><w:ignoreMixedContent w:val="off"/><w:alwaysShowPlaceholderText w:val="off"/><w:compat><w:breakWrappedTables/><w:snapToGridInCell/><w:wrapTextWithPunct/><w:useAsianBreakRules/><w:dontGrowAutofit/></w:compat><wsp:rsids><wsp:rsidRoot wsp:val="00EE4016"/><wsp:rsid wsp:val="00294409"/><wsp:rsid wsp:val="002F2A7D"/><wsp:rsid wsp:val="003643C8"/><wsp:rsid wsp:val="00786D24"/><wsp:rsid wsp:val="00844D92"/><wsp:rsid wsp:val="00902AA3"/><wsp:rsid wsp:val="009B4222"/><wsp:rsid wsp:val="00C50CC5"/><wsp:rsid wsp:val="00EE4016"/><wsp:rsid wsp:val="00FF6684"/></wsp:rsids></w:docPr><w:body><w:p wsp:rsidR="00000000" wsp:rsidRDefault="009B4222"><m:oMathPara><m:oMath><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>Quickratio</m:t></m:r><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>= </m:t></m:r><m:f><m:fPr><m:ctrlPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr></m:ctrlPr></m:fPr><m:num><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>1.544.940</m:t></m:r><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>-</m:t></m:r><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>602.660</m:t></m:r></m:num><m:den><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>1.216.997</m:t></m:r></m:den></m:f></m:oMath></m:oMathPara></w:p><w:sectPr wsp:rsidR="00000000"><w:pgSz w:w="12240" w:h="15840"/><w:pgMar w:top="1440" w:right="1440" w:bottom="1440" w:left="1440" w:header="720" w:footer="720" w:gutter="0"/><w:cols w:space="720"/></w:sectPr></w:body></w:wordDocument>">
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<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> = 0,8<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpLast" style="line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Jika
rata-rata industri untuk <i>quick ratio</i>
adalah 1,5 kali, maka keadaan perusahaan lebih baik dari perusahaan lain.
Kondisi ini menunjukkan bahwa perusahaan tidak harus menjual persediaan bila
hendak melunasi utang lancar, tetapi dapat menjual surat berharga atau
penagihan piutang. Demikian pula sebaliknya, seperti pada tahun 2012 <i>quick ratio </i>perusahaan yaitu 0,8 kali,
jika rasio perusahaan di bawah rata-rata industri, keadaan perusahaan lebih
buruk dari perusahaan lain. Hal ini menyebabkan perusahaan harus menjual
persediaannya untuk melunasi pembayaran utang lancar. Padahal menjual
persediaan untuk harga yang normal relative sulit, kecuali perusahaan menjual
di bawah harga pasar, yang tentunya bagi perusahaan lebih jelas menambah
kerugian.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level3 lfo1; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">C.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio
Kas (Cash Ratio)<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 21.3pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio kas atau <i>cash ratio</i> merupakan alat yang digunakan
untuk mengukur seberapa besar uang kas yang tersedia untuk membayar utang.
Ketersediaan uang kas dapat ditunjukkan dari tersedianya dana kas atau yang
setara dengan kas seperti rekening giro atau tabungan di bank (yang dapat
ditarik setiap saat). Rumus untuk mencari rasio kas atau <i>cash ratio </i>adalah :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 21.3pt;">
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equationxml="<?xml version="1.0" encoding="UTF-8" standalone="yes"?> <?mso-application progid="Word.Document"?> <w:wordDocument xmlns:aml="http://schemas.microsoft.com/aml/2001/core" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:ve="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:m="http://schemas.openxmlformats.org/officeDocument/2006/math" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:w10="urn:schemas-microsoft-com:office:word" xmlns:w="http://schemas.microsoft.com/office/word/2003/wordml" xmlns:wx="http://schemas.microsoft.com/office/word/2003/auxHint" xmlns:wsp="http://schemas.microsoft.com/office/word/2003/wordml/sp2" xmlns:sl="http://schemas.microsoft.com/schemaLibrary/2003/core" w:macrosPresent="no" w:embeddedObjPresent="no" w:ocxPresent="no" xml:space="preserve"><w:ignoreSubtree w:val="http://schemas.microsoft.com/office/word/2003/wordml/sp2"/><o:DocumentProperties><o:Version>12</o:Version></o:DocumentProperties><w:docPr><w:view w:val="print"/><w:zoom w:percent="100"/><w:doNotEmbedSystemFonts/><w:hideSpellingErrors/><w:defaultTabStop w:val="720"/><w:punctuationKerning/><w:characterSpacingControl w:val="DontCompress"/><w:optimizeForBrowser/><w:allowPNG/><w:validateAgainstSchema/><w:saveInvalidXML w:val="off"/><w:ignoreMixedContent w:val="off"/><w:alwaysShowPlaceholderText w:val="off"/><w:compat><w:breakWrappedTables/><w:snapToGridInCell/><w:wrapTextWithPunct/><w:useAsianBreakRules/><w:dontGrowAutofit/></w:compat><wsp:rsids><wsp:rsidRoot wsp:val="00EE4016"/><wsp:rsid wsp:val="00294409"/><wsp:rsid wsp:val="002F2A7D"/><wsp:rsid wsp:val="003643C8"/><wsp:rsid wsp:val="00525547"/><wsp:rsid wsp:val="00786D24"/><wsp:rsid wsp:val="00844D92"/><wsp:rsid wsp:val="00902AA3"/><wsp:rsid wsp:val="00C50CC5"/><wsp:rsid wsp:val="00EE4016"/><wsp:rsid wsp:val="00FF6684"/></wsp:rsids></w:docPr><w:body><w:p wsp:rsidR="00000000" wsp:rsidRDefault="00525547"><m:oMathPara><m:oMath><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/></w:rPr><m:t>Cash Ratio= </m:t></m:r><m:f><m:fPr><m:ctrlPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/></w:rPr></m:ctrlPr></m:fPr><m:num><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/></w:rPr><m:t>Cash or cash equivalent</m:t></m:r></m:num><m:den><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/></w:rPr><m:t>Current Liabilities</m:t></m:r></m:den></m:f></m:oMath></m:oMathPara></w:p><w:sectPr wsp:rsidR="00000000"><w:pgSz w:w="12240" w:h="15840"/><w:pgMar w:top="1440" w:right="1440" w:bottom="1440" w:left="1440" w:header="720" w:footer="720" w:gutter="0"/><w:cols w:space="720"/></w:sectPr></w:body></w:wordDocument>">
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<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 21.3pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Atau<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 21.3pt;">
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equationxml="<?xml version="1.0" encoding="UTF-8" standalone="yes"?> <?mso-application progid="Word.Document"?> <w:wordDocument xmlns:aml="http://schemas.microsoft.com/aml/2001/core" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:ve="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:m="http://schemas.openxmlformats.org/officeDocument/2006/math" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:w10="urn:schemas-microsoft-com:office:word" xmlns:w="http://schemas.microsoft.com/office/word/2003/wordml" xmlns:wx="http://schemas.microsoft.com/office/word/2003/auxHint" xmlns:wsp="http://schemas.microsoft.com/office/word/2003/wordml/sp2" xmlns:sl="http://schemas.microsoft.com/schemaLibrary/2003/core" w:macrosPresent="no" w:embeddedObjPresent="no" w:ocxPresent="no" xml:space="preserve"><w:ignoreSubtree w:val="http://schemas.microsoft.com/office/word/2003/wordml/sp2"/><o:DocumentProperties><o:Version>12</o:Version></o:DocumentProperties><w:docPr><w:view w:val="print"/><w:zoom w:percent="100"/><w:doNotEmbedSystemFonts/><w:hideSpellingErrors/><w:defaultTabStop w:val="720"/><w:punctuationKerning/><w:characterSpacingControl w:val="DontCompress"/><w:optimizeForBrowser/><w:allowPNG/><w:validateAgainstSchema/><w:saveInvalidXML w:val="off"/><w:ignoreMixedContent w:val="off"/><w:alwaysShowPlaceholderText w:val="off"/><w:compat><w:breakWrappedTables/><w:snapToGridInCell/><w:wrapTextWithPunct/><w:useAsianBreakRules/><w:dontGrowAutofit/></w:compat><wsp:rsids><wsp:rsidRoot wsp:val="00EE4016"/><wsp:rsid wsp:val="00294409"/><wsp:rsid wsp:val="002F2A7D"/><wsp:rsid wsp:val="003643C8"/><wsp:rsid wsp:val="00786D24"/><wsp:rsid wsp:val="00844D92"/><wsp:rsid wsp:val="008C4168"/><wsp:rsid wsp:val="00902AA3"/><wsp:rsid wsp:val="00C50CC5"/><wsp:rsid wsp:val="00EE4016"/><wsp:rsid wsp:val="00FF6684"/></wsp:rsids></w:docPr><w:body><w:p wsp:rsidR="00000000" wsp:rsidRDefault="008C4168"><m:oMathPara><m:oMath><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/></w:rPr><m:t>Cash Ratio= </m:t></m:r><m:f><m:fPr><m:ctrlPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/></w:rPr></m:ctrlPr></m:fPr><m:num><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/></w:rPr><m:t>Kas+Bank</m:t></m:r></m:num><m:den><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/></w:rPr><m:t>Current Liabilities</m:t></m:r></m:den></m:f></m:oMath></m:oMathPara></w:p><w:sectPr wsp:rsidR="00000000"><w:pgSz w:w="12240" w:h="15840"/><w:pgMar w:top="1440" w:right="1440" w:bottom="1440" w:left="1440" w:header="720" w:footer="720" w:gutter="0"/><w:cols w:space="720"/></w:sectPr></w:body></w:wordDocument>">
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Contoh
:<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="background: #A6A6A6; border: solid black 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 166; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 170.75pt;" width="228"><div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">Komponen Laporan Keuangan<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 166; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.0pt;" width="144"><div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">2011<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 166; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 117.65pt;" width="157"><div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">2012<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 170.75pt;" valign="top" width="228"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total aktiva lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.0pt;" width="144"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.726.581<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 117.65pt;" width="157"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.544.940<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 170.75pt;" valign="top" width="228"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total utang lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.0pt;" width="144"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">911.836<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 117.65pt;" width="157"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.216.997<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 170.75pt;" valign="top" width="228"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Kas dan setara kas<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.0pt;" width="144"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">634.673<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 117.65pt;" width="157"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">102.175<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
tahun 2011<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
tahun 2012</span><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Jika rata-rata industri untuk <i>cash ratio </i>adalah 50% maka keadaan
perusahaan lebih baik dari perusahaan lain. Namun, kondisi rasio kas yang
terlalu tinggi seperti pada tahun 2011, juga kurang baik karena ada dana yang
menganggur atau yang tidak atau belum digunakan secara optimal. Sebaliknya
apabila rasio kas di bawah rata-rata industri, seperti pada tahun 2012, kondisi
kurang baik ditinjau dari rasio kas karena untuk membayar kewajiban masih
memerlukan waktu untuk menjual sebagian dari aktiva lancar lainnya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level3 lfo1; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">D.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio
Perputaran Kas<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 22.5pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Menurut James O. Gill,
rasio perputaran kas (<i>Kash Turn Over</i>)
berfungsi untuk mengukur tingka kecukupan modal kerja perusahaan yang
dibutuhkan untuk membayar tagihan dan membiayai penjualan. Hasil perhitungan
rasio perputaran kas dapat diartikan sebagai berukut :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l1 level2 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">a.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Apabila rasio perputaran kas tinggi, ini berarti
ketidakmampuan perusahaan dalam membayar tagihannya.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l1 level2 lfo3; text-align: justify; text-indent: -18.0pt;">
<!--[if !supportLists]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">b.<span style="font-family: 'Times New Roman'; font-size: 7pt; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Apabila rasio perputaran kas rendah, dapat
diartikan kas yang tertanam dalam aktiva sulit dicairkan dalam waktu singkat
sehingga perusahaan harus bekerja keras dengan kas yang lebih sedikit.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rumus yang digunakan untuk mencari rasio
perputaran kas adalah :<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 31.65pt; mso-add-space: auto; text-align: justify;">
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<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-size: 11.0pt;">Contoh : <o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="background: #A6A6A6; border: solid black 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 166; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.25pt;" width="234"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Komponen
Laporan Keuangan<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 166; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 112.5pt;" width="150"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2011<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 166; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.65pt;" width="145"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2012<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.25pt;" width="234"><div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Penjualan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 112.5pt;" width="150"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.752.802<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.65pt;" width="145"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2.747.623<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.25pt;" valign="top" width="234"><div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total
aktiva lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 112.5pt;" width="150"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.726.581<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.65pt;" width="145"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.544.940<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 175.25pt;" valign="top" width="234"><div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total
utang lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 112.5pt;" width="150"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">911.836<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 108.65pt;" width="145"><div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.216.997<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk Tahun 2011<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
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style='width:238.5pt;height:29.25pt' equationxml="<?xml version="1.0" encoding="UTF-8" standalone="yes"?> <?mso-application progid="Word.Document"?> <w:wordDocument xmlns:aml="http://schemas.microsoft.com/aml/2001/core" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:ve="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:m="http://schemas.openxmlformats.org/officeDocument/2006/math" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:w10="urn:schemas-microsoft-com:office:word" xmlns:w="http://schemas.microsoft.com/office/word/2003/wordml" xmlns:wx="http://schemas.microsoft.com/office/word/2003/auxHint" xmlns:wsp="http://schemas.microsoft.com/office/word/2003/wordml/sp2" xmlns:sl="http://schemas.microsoft.com/schemaLibrary/2003/core" w:macrosPresent="no" w:embeddedObjPresent="no" w:ocxPresent="no" xml:space="preserve"><w:ignoreSubtree w:val="http://schemas.microsoft.com/office/word/2003/wordml/sp2"/><o:DocumentProperties><o:Version>12</o:Version></o:DocumentProperties><w:docPr><w:view w:val="print"/><w:zoom w:percent="100"/><w:doNotEmbedSystemFonts/><w:hideSpellingErrors/><w:defaultTabStop w:val="720"/><w:punctuationKerning/><w:characterSpacingControl w:val="DontCompress"/><w:optimizeForBrowser/><w:allowPNG/><w:validateAgainstSchema/><w:saveInvalidXML w:val="off"/><w:ignoreMixedContent w:val="off"/><w:alwaysShowPlaceholderText w:val="off"/><w:compat><w:breakWrappedTables/><w:snapToGridInCell/><w:wrapTextWithPunct/><w:useAsianBreakRules/><w:dontGrowAutofit/></w:compat><wsp:rsids><wsp:rsidRoot wsp:val="00EE4016"/><wsp:rsid wsp:val="00294409"/><wsp:rsid wsp:val="002F2A7D"/><wsp:rsid wsp:val="003643C8"/><wsp:rsid wsp:val="00725D9E"/><wsp:rsid wsp:val="00786D24"/><wsp:rsid wsp:val="00844D92"/><wsp:rsid wsp:val="00902AA3"/><wsp:rsid wsp:val="00C50CC5"/><wsp:rsid wsp:val="00EE4016"/><wsp:rsid wsp:val="00FF6684"/></wsp:rsids></w:docPr><w:body><w:p wsp:rsidR="00000000" wsp:rsidRDefault="00725D9E"><m:oMathPara><m:oMath><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>Rasioperputarankas</m:t></m:r><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>= </m:t></m:r><m:f><m:fPr><m:ctrlPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr></m:ctrlPr></m:fPr><m:num><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>1.752.802</m:t></m:r></m:num><m:den><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>1.726.581</m:t></m:r><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>-</m:t></m:r><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>911.836</m:t></m:r></m:den></m:f></m:oMath></m:oMathPara></w:p><w:sectPr wsp:rsidR="00000000"><w:pgSz w:w="12240" w:h="15840"/><w:pgMar w:top="1440" w:right="1440" w:bottom="1440" w:left="1440" w:header="720" w:footer="720" w:gutter="0"/><w:cols w:space="720"/></w:sectPr></w:body></w:wordDocument>">
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o:title="" chromakey="white"/>
</v:shape><![endif]--><!--[if !vml]--><img height="39" src="file:///C:/Users/ACERE1~1/AppData/Local/Temp/msohtmlclip1/01/clip_image026.png" v:shapes="_x0000_i1037" width="318" /><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
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style='width:66pt;height:29.25pt' equationxml="<?xml version="1.0" encoding="UTF-8" standalone="yes"?> <?mso-application progid="Word.Document"?> <w:wordDocument xmlns:aml="http://schemas.microsoft.com/aml/2001/core" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:ve="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:m="http://schemas.openxmlformats.org/officeDocument/2006/math" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:w10="urn:schemas-microsoft-com:office:word" xmlns:w="http://schemas.microsoft.com/office/word/2003/wordml" xmlns:wx="http://schemas.microsoft.com/office/word/2003/auxHint" xmlns:wsp="http://schemas.microsoft.com/office/word/2003/wordml/sp2" xmlns:sl="http://schemas.microsoft.com/schemaLibrary/2003/core" w:macrosPresent="no" w:embeddedObjPresent="no" w:ocxPresent="no" xml:space="preserve"><w:ignoreSubtree w:val="http://schemas.microsoft.com/office/word/2003/wordml/sp2"/><o:DocumentProperties><o:Version>12</o:Version></o:DocumentProperties><w:docPr><w:view w:val="print"/><w:zoom w:percent="100"/><w:doNotEmbedSystemFonts/><w:hideSpellingErrors/><w:defaultTabStop w:val="720"/><w:punctuationKerning/><w:characterSpacingControl w:val="DontCompress"/><w:optimizeForBrowser/><w:allowPNG/><w:validateAgainstSchema/><w:saveInvalidXML w:val="off"/><w:ignoreMixedContent w:val="off"/><w:alwaysShowPlaceholderText w:val="off"/><w:compat><w:breakWrappedTables/><w:snapToGridInCell/><w:wrapTextWithPunct/><w:useAsianBreakRules/><w:dontGrowAutofit/></w:compat><wsp:rsids><wsp:rsidRoot wsp:val="00EE4016"/><wsp:rsid wsp:val="00294409"/><wsp:rsid wsp:val="002F2A7D"/><wsp:rsid wsp:val="003643C8"/><wsp:rsid wsp:val="00786D24"/><wsp:rsid wsp:val="00844D92"/><wsp:rsid wsp:val="00902AA3"/><wsp:rsid wsp:val="00C50CC5"/><wsp:rsid wsp:val="00EB3149"/><wsp:rsid wsp:val="00EE4016"/><wsp:rsid wsp:val="00FF6684"/></wsp:rsids></w:docPr><w:body><w:p wsp:rsidR="00000000" wsp:rsidRDefault="00EB3149"><m:oMathPara><m:oMath><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>= </m:t></m:r><m:f><m:fPr><m:ctrlPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr></m:ctrlPr></m:fPr><m:num><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>1.752.802</m:t></m:r></m:num><m:den><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>814.745</m:t></m:r></m:den></m:f></m:oMath></m:oMathPara></w:p><w:sectPr wsp:rsidR="00000000"><w:pgSz w:w="12240" w:h="15840"/><w:pgMar w:top="1440" w:right="1440" w:bottom="1440" w:left="1440" w:header="720" w:footer="720" w:gutter="0"/><w:cols w:space="720"/></w:sectPr></w:body></w:wordDocument>">
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o:title="" chromakey="white"/>
</v:shape><![endif]--><!--[if !vml]--><img height="39" src="file:///C:/Users/ACERE1~1/AppData/Local/Temp/msohtmlclip1/01/clip_image028.png" v:shapes="_x0000_i1038" width="88" /><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">= 2
kali<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk Tahun 2012<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
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<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">= 8 kali<o:p></o:p></span></div>
<div class="MsoNormalCxSpMiddle" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoNormalCxSpLast" style="line-height: 150%; margin-bottom: 18.0pt; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Jika
rata-rata industri untuk perputaran kas adalah 10 kali, keadaan perusahan pada
tahun 2011 dan 2012 dikatakan kurang baik karena rasio perputaran kasnya berada
dibawah rata-rata industri. <o:p></o:p></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l2 level3 lfo1; text-align: justify; text-indent: -21.3pt;">
<!--[if !supportLists]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">E.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Inventory
to Net Working Capital<o:p></o:p></span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 22.5pt;">
<i><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Inventory
to Net Working Capital </span></i><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">merupakan rasio yang digunakan untuk
mengukur atau membandingkan antara jumlah persediaan yang ada dengan modal
kerja perusahaan. Modal kerja tersebut terdiri dari pengurangan aktiva lancar
dengan utang lancar.<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rumus untuk mencari <i>Inventory to Net Working Capital </i>:<o:p></o:p></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
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type="#_x0000_t75" style='width:290.25pt;height:28.5pt' equationxml="<?xml version="1.0" encoding="UTF-8" standalone="yes"?> <?mso-application progid="Word.Document"?> <w:wordDocument xmlns:aml="http://schemas.microsoft.com/aml/2001/core" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:ve="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:m="http://schemas.openxmlformats.org/officeDocument/2006/math" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:w10="urn:schemas-microsoft-com:office:word" xmlns:w="http://schemas.microsoft.com/office/word/2003/wordml" xmlns:wx="http://schemas.microsoft.com/office/word/2003/auxHint" xmlns:wsp="http://schemas.microsoft.com/office/word/2003/wordml/sp2" xmlns:sl="http://schemas.microsoft.com/schemaLibrary/2003/core" w:macrosPresent="no" w:embeddedObjPresent="no" w:ocxPresent="no" xml:space="preserve"><w:ignoreSubtree w:val="http://schemas.microsoft.com/office/word/2003/wordml/sp2"/><o:DocumentProperties><o:Version>12</o:Version></o:DocumentProperties><w:docPr><w:view w:val="print"/><w:zoom w:percent="100"/><w:doNotEmbedSystemFonts/><w:hideSpellingErrors/><w:defaultTabStop w:val="720"/><w:punctuationKerning/><w:characterSpacingControl w:val="DontCompress"/><w:optimizeForBrowser/><w:allowPNG/><w:validateAgainstSchema/><w:saveInvalidXML w:val="off"/><w:ignoreMixedContent w:val="off"/><w:alwaysShowPlaceholderText w:val="off"/><w:compat><w:breakWrappedTables/><w:snapToGridInCell/><w:wrapTextWithPunct/><w:useAsianBreakRules/><w:dontGrowAutofit/></w:compat><wsp:rsids><wsp:rsidRoot wsp:val="00EE4016"/><wsp:rsid wsp:val="00294409"/><wsp:rsid wsp:val="002F2A7D"/><wsp:rsid wsp:val="003643C8"/><wsp:rsid wsp:val="00786D24"/><wsp:rsid wsp:val="00844D92"/><wsp:rsid wsp:val="00902AA3"/><wsp:rsid wsp:val="00B57FCD"/><wsp:rsid wsp:val="00C50CC5"/><wsp:rsid wsp:val="00EE4016"/><wsp:rsid wsp:val="00FF6684"/></wsp:rsids></w:docPr><w:body><w:p wsp:rsidR="00000000" wsp:rsidRDefault="00B57FCD"><m:oMathPara><m:oMath><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>Inventory to NWC </m:t></m:r><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/></w:rPr><m:t>= </m:t></m:r><m:f><m:fPr><m:ctrlPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/></w:rPr></m:ctrlPr></m:fPr><m:num><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/></w:rPr><m:t>Inventory</m:t></m:r></m:num><m:den><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/></w:rPr><m:t>Current asset-Current liabilities</m:t></m:r></m:den></m:f></m:oMath></m:oMathPara></w:p><w:sectPr wsp:rsidR="00000000"><w:pgSz w:w="12240" w:h="15840"/><w:pgMar w:top="1440" w:right="1440" w:bottom="1440" w:left="1440" w:header="720" w:footer="720" w:gutter="0"/><w:cols w:space="720"/></w:sectPr></w:body></w:wordDocument>">
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<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Contoh :<o:p></o:p></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="background: #A6A6A6; border: solid black 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 166; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 168.45pt;" width="225"><div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">Komponen Laporan Keuangan<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 166; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.45pt;" width="161"><div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">2011<o:p></o:p></span></div>
</td>
<td style="background: #A6A6A6; border-left: none; border: solid black 1.0pt; mso-background-themecolor: background1; mso-background-themeshade: 166; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.8pt;" width="158"><div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 200%;">2012<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 168.45pt;" valign="top" width="225"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total aktiva lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.45pt;" width="161"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.726.581<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.8pt;" width="158"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.544.940<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 168.45pt;" valign="top" width="225"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Total utang lancar<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.45pt;" width="161"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">911.836<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.8pt;" width="158"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1.216.997<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 168.45pt;" valign="top" width="225"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 120.45pt;" width="161"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">331.899<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 118.8pt;" width="158"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">602.660<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
tahun 2011<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
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o:title="" chromakey="white"/>
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<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
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id="_x0000_i1043" type="#_x0000_t75" style='width:57pt;height:29.25pt'
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o:title="" chromakey="white"/>
</v:shape><![endif]--><!--[if !vml]--><img height="39" src="file:///C:/Users/ACERE1~1/AppData/Local/Temp/msohtmlclip1/01/clip_image038.png" v:shapes="_x0000_i1043" width="76" /><!--[endif]--><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">= 0,4<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">= 40 %<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Untuk tahun 2012<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
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equationxml="<?xml version="1.0" encoding="UTF-8" standalone="yes"?> <?mso-application progid="Word.Document"?> <w:wordDocument xmlns:aml="http://schemas.microsoft.com/aml/2001/core" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:ve="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:m="http://schemas.openxmlformats.org/officeDocument/2006/math" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:w10="urn:schemas-microsoft-com:office:word" xmlns:w="http://schemas.microsoft.com/office/word/2003/wordml" xmlns:wx="http://schemas.microsoft.com/office/word/2003/auxHint" xmlns:wsp="http://schemas.microsoft.com/office/word/2003/wordml/sp2" xmlns:sl="http://schemas.microsoft.com/schemaLibrary/2003/core" w:macrosPresent="no" w:embeddedObjPresent="no" w:ocxPresent="no" xml:space="preserve"><w:ignoreSubtree w:val="http://schemas.microsoft.com/office/word/2003/wordml/sp2"/><o:DocumentProperties><o:Version>12</o:Version></o:DocumentProperties><w:docPr><w:view w:val="print"/><w:zoom w:percent="100"/><w:doNotEmbedSystemFonts/><w:hideSpellingErrors/><w:defaultTabStop w:val="720"/><w:punctuationKerning/><w:characterSpacingControl w:val="DontCompress"/><w:optimizeForBrowser/><w:allowPNG/><w:validateAgainstSchema/><w:saveInvalidXML w:val="off"/><w:ignoreMixedContent w:val="off"/><w:alwaysShowPlaceholderText w:val="off"/><w:compat><w:breakWrappedTables/><w:snapToGridInCell/><w:wrapTextWithPunct/><w:useAsianBreakRules/><w:dontGrowAutofit/></w:compat><wsp:rsids><wsp:rsidRoot wsp:val="00EE4016"/><wsp:rsid wsp:val="00294409"/><wsp:rsid wsp:val="002F2A7D"/><wsp:rsid wsp:val="003643C8"/><wsp:rsid wsp:val="00786D24"/><wsp:rsid wsp:val="00844D92"/><wsp:rsid wsp:val="00902AA3"/><wsp:rsid wsp:val="009632D9"/><wsp:rsid wsp:val="00C50CC5"/><wsp:rsid wsp:val="00EE4016"/><wsp:rsid wsp:val="00FF6684"/></wsp:rsids></w:docPr><w:body><w:p wsp:rsidR="00000000" wsp:rsidRDefault="009632D9"><m:oMathPara><m:oMath><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>InventorytoNWC</m:t></m:r><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>= </m:t></m:r><m:f><m:fPr><m:ctrlPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr></m:ctrlPr></m:fPr><m:num><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>602.660</m:t></m:r></m:num><m:den><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>1.544.940</m:t></m:r><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria Math"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>-</m:t></m:r><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>1.216.997</m:t></m:r></m:den></m:f></m:oMath></m:oMathPara></w:p><w:sectPr wsp:rsidR="00000000"><w:pgSz w:w="12240" w:h="15840"/><w:pgMar w:top="1440" w:right="1440" w:bottom="1440" w:left="1440" w:header="720" w:footer="720" w:gutter="0"/><w:cols w:space="720"/></w:sectPr></w:body></w:wordDocument>">
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o:title="" chromakey="white"/>
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<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
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id="_x0000_i1045" type="#_x0000_t75" style='width:57pt;height:29.25pt'
equationxml="<?xml version="1.0" encoding="UTF-8" standalone="yes"?> <?mso-application progid="Word.Document"?> <w:wordDocument xmlns:aml="http://schemas.microsoft.com/aml/2001/core" xmlns:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" xmlns:ve="http://schemas.openxmlformats.org/markup-compatibility/2006" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:m="http://schemas.openxmlformats.org/officeDocument/2006/math" xmlns:v="urn:schemas-microsoft-com:vml" xmlns:w10="urn:schemas-microsoft-com:office:word" xmlns:w="http://schemas.microsoft.com/office/word/2003/wordml" xmlns:wx="http://schemas.microsoft.com/office/word/2003/auxHint" xmlns:wsp="http://schemas.microsoft.com/office/word/2003/wordml/sp2" xmlns:sl="http://schemas.microsoft.com/schemaLibrary/2003/core" w:macrosPresent="no" w:embeddedObjPresent="no" w:ocxPresent="no" xml:space="preserve"><w:ignoreSubtree w:val="http://schemas.microsoft.com/office/word/2003/wordml/sp2"/><o:DocumentProperties><o:Version>12</o:Version></o:DocumentProperties><w:docPr><w:view w:val="print"/><w:zoom w:percent="100"/><w:doNotEmbedSystemFonts/><w:hideSpellingErrors/><w:defaultTabStop w:val="720"/><w:punctuationKerning/><w:characterSpacingControl w:val="DontCompress"/><w:optimizeForBrowser/><w:allowPNG/><w:validateAgainstSchema/><w:saveInvalidXML w:val="off"/><w:ignoreMixedContent w:val="off"/><w:alwaysShowPlaceholderText w:val="off"/><w:compat><w:breakWrappedTables/><w:snapToGridInCell/><w:wrapTextWithPunct/><w:useAsianBreakRules/><w:dontGrowAutofit/></w:compat><wsp:rsids><wsp:rsidRoot wsp:val="00EE4016"/><wsp:rsid wsp:val="00294409"/><wsp:rsid wsp:val="002F2A7D"/><wsp:rsid wsp:val="003643C8"/><wsp:rsid wsp:val="00786D24"/><wsp:rsid wsp:val="00794209"/><wsp:rsid wsp:val="00844D92"/><wsp:rsid wsp:val="00902AA3"/><wsp:rsid wsp:val="00C50CC5"/><wsp:rsid wsp:val="00EE4016"/><wsp:rsid wsp:val="00FF6684"/></wsp:rsids></w:docPr><w:body><w:p wsp:rsidR="00000000" wsp:rsidRDefault="00794209"><m:oMathPara><m:oMath><m:r><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>= </m:t></m:r><m:f><m:fPr><m:ctrlPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:i/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr></m:ctrlPr></m:fPr><m:num><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>602.660</m:t></m:r></m:num><m:den><m:r><m:rPr><m:sty m:val="p"/></m:rPr><w:rPr><w:rFonts w:ascii="Cambria Math" w:h-ansi="Cambria"/><wx:font wx:val="Cambria Math"/><w:sz w:val="24"/><w:sz-cs w:val="24"/></w:rPr><m:t>327.943</m:t></m:r></m:den></m:f></m:oMath></m:oMathPara></w:p><w:sectPr wsp:rsidR="00000000"><w:pgSz w:w="12240" w:h="15840"/><w:pgMar w:top="1440" w:right="1440" w:bottom="1440" w:left="1440" w:header="720" w:footer="720" w:gutter="0"/><w:cols w:space="720"/></w:sectPr></w:body></w:wordDocument>">
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o:title="" chromakey="white"/>
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<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">= 1,8<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 63.8pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">= 180%<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 18.0pt; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Jika,
rata-rata industri untuk <i>Inventory to Net
Working Capital </i>adalah 12 %, untuk tahun 2011 dan 2012 cukup jauh diatas
rata-rata industri. <o:p></o:p></span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -7.1pt;">
<!--[if !supportLists]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-weight: normal; line-height: normal;">
</span></span></b><!--[endif]--><b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Hasil
Pengukuran<o:p></o:p></span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr>
<td style="background: #BFBFBF; border: solid black 1.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.25pt;" width="44"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">No<o:p></o:p></span></div>
</td>
<td style="background: #BFBFBF; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.7pt;" width="237"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Jenis Rasio<o:p></o:p></span></div>
</td>
<td style="background: #BFBFBF; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.1pt;" width="99"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2011<o:p></o:p></span></div>
</td>
<td style="background: #BFBFBF; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.05pt;" width="104"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2012<o:p></o:p></span></div>
</td>
<td style="background: #BFBFBF; border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.05pt;" width="132"><div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Standar Industri<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.25pt;" width="44"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.7pt;" width="237"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Current
ratio<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.1pt;" width="99"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1,9
kali<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.05pt;" width="104"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1,3
kali<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.05pt;" width="132"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2
kali<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.25pt;" width="44"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.7pt;" width="237"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Quick
ratio<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.1pt;" width="99"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1,5
kali<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.05pt;" width="104"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">0,8
kali<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.05pt;" width="132"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">1,5
kali<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.25pt;" width="44"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">3<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.7pt;" width="237"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Cash
ratio<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.1pt;" width="99"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">70%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.05pt;" width="104"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">0,8%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.05pt;" width="132"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">50%<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.25pt;" width="44"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">4<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.7pt;" width="237"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Cash
Turn Over<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.1pt;" width="99"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">2%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.05pt;" width="104"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">8%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.05pt;" width="132"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">10%<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 33.25pt;" width="44"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">5<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 177.7pt;" width="237"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Inventory
to net working capital<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.1pt;" width="99"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">40%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 78.05pt;" width="104"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">180%<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 99.05pt;" width="132"><div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">12%<o:p></o:p></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Rasio lancar (current rasio),
dapat dilihat dari tabel bahwa pada tahun 2011 dan 2012 current rasio PT. Tiga Pilar Sejahtera, Tbk
sebanyak 1,9 kali dan 1,3 kali utang lancar. Hal ini dapat dikatakan pada tahun
2011 kurang memuaskan karena berada di bawah rata-rata industri. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Jika
standar rata-rata industri current rasio adalah dua kali, current rasio
perusahaan tahun 2011 dan 2012 dikatakan kurang baik karena tidak memenuhi
syarat standar rata-rata industri. Oleh karena itu, kondisi perusahaan di tahun
2011 dan 2012 perlu dikhawatirkan mengingat rasio lancar yang dimiliki
perusahaan masih di bawah rata-rata industri dan perlu ditingkatkan lagi. Hal
ini penting mengingat rasio yang menyamai rata-rata industri yang dibutuhkan
guna menumbuhkan tingkat kepercayaan berbagai pihak pada perusahaan.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Hasil
rasio cepat (quick ratio) dari tahun 2011 dan 2012 juga mengalami penurunan.
Jika semula pada tahun 2011 rasio cepatnya 1,5 kali, pada tahun 2012 turun
menjadi 0,8 kali. Jika standar rata-rata industri untuk <i>quick ratio</i> adalah 1,5 kali, kondisi perusahaan dapat dikatakan
sangat buruk karena rasio cepatnya berada jauh di bawah 1,5 kali (rata-rata
industri).<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Hasil
pengukuran rasio kas dari tahun 2011 ke tahun 2012 juga mengalami penurunan
yang sangat signifikan. Jika semula pada tahun 2011 rasio kas sebanyak 70%, pada tahun 2012 turun menjadi 0,8 %.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Jika
rata-rata industri rasio kas 50%, pada tahun 2011 perusahaan berada dalam kondisi
yang memuaskan karena masih berada di atas rata-rata industri. Tetapi pada
tahun 2012 rasio kas perusahaan mengalami penurunan yang sangat signifikan
menjadi 0,8%. Hal ini berarti perusahaan tidak mempunyai uang kas yang tersedia
untuk membayar utang. Hal ini menandakan bahwa pada tahun 2011 perusahaan tidak
menggunakan kas sudah secara optimal karena rasio kas yang tinggi dicurigai
karena manajemen belum melakukan pengolahan secara baik, artinya adanya kas
yang <i>idle</i> (menganggur) dan tentu saja
ini dapat merugikan perusahaan. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Hasil
pengukuran rasio perputaran kas dari tahun 2011 ke tahun 2012 juga mengalami
kenaikan. Jika semula pada tahun 2011 rasionya sebesar 2%, pada tahun 2012 naik
menjadi 8%. Ini berarti perusahaan tidak memiliki kemampuan untuk menutupi
biaya-biaya perusahaan. Jika rata-rata industry rasio perputaran kas 10%,
kondisi perusahaan tahun 2011 dan 2012 tidak memuaskan karena masih di bawah
rata-rata industri.<o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Hasil
pengukuran <i>Inventory to net working
capital</i> dari tahun 2011 ke tahun 2012 mengalami kenaikan yang sangat
signifikan. Jika semula pada tahun 2011 rasio sebanyak 40%, pada tahun 2012
naik menjadi 180%. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;"> Jika standar rata-rata industri <i>Inventory to net working capital </i>12%,
rasio perusahaan ini untuk tahun 2011 dan 2012 sangat memuaskan karena jauh di
atas rata-rata. <o:p></o:p></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 67.5pt; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b><span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">DAFTAR PUSTAKA<o:p></o:p></span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 120.5pt; text-align: justify; text-indent: -120.5pt;">
<span style="font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 150%;">Riyanto, Bambang, 2008. <i>Dasar-dasar Pembelajaran Perusahaan</i>, BPFE,Yogyakarta.<o:p></o:p></span></div>
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Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com0tag:blogger.com,1999:blog-545161342745455271.post-84421132311270579462013-04-30T06:35:00.000-07:002013-04-30T06:35:44.127-07:00AKUNTANSI BIAYA TENAGA KERJA<!--[if !mso]>
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<br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sesuai
dengan fungsi yang ada di dalam perusahaan, biaya tenaga kerja dikelompokkanke
dalam :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
tenaga kerja untuk fungsi produksi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
tenaga kerja untuk fungsi pemasaran.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
tenaga kerja untuk fungsi administrasi dan umum.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 3.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
tenaga kerja dapat diartikan sebagai harga yang dibeankan untuk penggunaan
tenaga kerja manusia yang bekerja untuk perusahaan. Biaya tenaga kerja manusia
dapat dibagi ke dalam tiga golongan besar :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Gaji
dan upah regular.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Premi
lembur.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
lain yang berhubungan dengan tenaga kerja. Contohnya : <i style="mso-bidi-font-style: normal;">set up time</i> (waktu setel), <i style="mso-bidi-font-style: normal;">idle
time</i> (waktu tunggu), biaya pension, tunjangan liburan, biaya pendidikan dan
latihan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto; mso-list: l10 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi
Biaya Gaji dan Upah Reguler</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tahapan penyusunan
biaya gaji dan upah adalah sebagai berikut :</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 7.1pt; mso-add-space: auto; text-align: justify;">
<span style="mso-ignore: vglayout;">
</span></div>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="19" width="24"><br /></td>
<td width="9"><br /></td>
<td width="73"><br /></td>
<td width="12"><br /></td>
<td width="86"><br /></td>
<td width="29"><br /></td>
</tr>
<tr>
<td height="37"><br /></td>
<td bgcolor="white" colspan="5" height="37" style="background: white; border: .75pt solid black; vertical-align: top;" width="209"><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251656704;">
<table cellpadding="0" cellspacing="0" style="width: 100%px;">
<tbody>
<tr>
<td><div class="shape" style="padding: 4.35pt 7.95pt 4.35pt 7.95pt;">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kartu hadir/kartu jam kerja</span></div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
<tr>
<td height="5"><br /></td>
</tr>
<tr>
<td height="39"><br /></td>
<td colspan="2"><br /></td>
<td align="left" valign="top"><img height="39" src="file:///C:\Users\axioo\AppData\Local\Temp\msohtmlclip1\01\clip_image001.gif" width="12" /></td>
</tr>
<tr>
<td height="1"><br /></td>
</tr>
<tr>
<td height="33"><br /></td>
<td><br /></td>
<td bgcolor="white" colspan="3" height="33" style="background: white; border: .75pt solid black; vertical-align: top;" width="171"><span style="left: 0pt; mso-ignore: vglayout; position: absolute; z-index: 251657728;">
<table cellpadding="0" cellspacing="0" style="width: 100%px;">
<tbody>
<tr>
<td><div class="shape" style="padding: 4.35pt 7.95pt 4.35pt 7.95pt;">
<div class="MsoNormal">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Daftar gaji dan upah</span></div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> </span>
<br />
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoNormal" style="line-height: 150%; tab-stops: 171.75pt; text-align: justify;">
<span style="mso-tab-count: 1;"> </span></div>
<div class="MsoNormal" style="line-height: 150%; tab-stops: 171.75pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal
:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal
mencatat total gaji</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; tab-stops: 14.2pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span><i style="mso-bidi-font-style: normal;">Biaya
gaji dan upah <span style="mso-tab-count: 2;"> </span>xxx</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; tab-stops: 14.2pt; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span>Utang gaji dan upah <span style="mso-tab-count: 2;"> </span>xxx</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal
mencatat distribusi gaji/pembebanan ke tiap departemen</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; tab-stops: 14.2pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span><i style="mso-bidi-font-style: normal;">BDP-BTKL
<span style="mso-tab-count: 3;"> </span>xxx</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; tab-stops: 14.2pt; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>BOPS <span style="mso-tab-count: 4;"> </span>xxx</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; tab-stops: 14.2pt; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Biaya Pemasaran <span style="mso-tab-count: 2;"> </span>xxx</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; tab-stops: 14.2pt; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Biaya adm dan umum <span style="mso-tab-count: 1;"> </span>xxx</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; tab-stops: 14.2pt; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span>Biaya gaji dan upah <span style="mso-tab-count: 2;"> </span>xxx</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; mso-list: l6 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal
untuk mencatat pembayaran gaji</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span><i style="mso-bidi-font-style: normal;">Utang gaji dan upah<span style="mso-spacerun: yes;"> </span><span style="mso-tab-count: 2;"> </span>xxx</i></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span>Kas <span style="mso-tab-count: 4;"> </span>xxx</span></i></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; mso-list: l10 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi
Premi Lembur</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Premi lembur dibayarkan
kepada karyawan yang bekerja melebihi jam kerja maksimaldalam suatu periode
tertentu sesuai dengan ketentuan yang diatur dalam peraturan ketenagakerjaan.
Perlakuan terhadap premi lembur :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 32.2pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Lembur
yang disebabkan karena pesanan tertentu, maka premi lembur diperlakukan sebagai
elemen harga pokok pesanan yang bersangkutan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 32.2pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Lembur
yang disebabkan karena kurangnya kapasitas produksi dibandingkan dengan
kegiatan, maka premi lembur diperlakukan sebagai elemen BOP.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 32.2pt; mso-add-space: auto; mso-list: l8 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Lembur
yang disebabkan karena ketidakefisienan kegiatan perusahaan, maka premi lembur
harus dimasukkan ke dalam laporan laba rugi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l10 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi
Biaya Lain yang Berhubungandengan Tenaga Kerja</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Set up time</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
(waktu setel)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya yang dalam rangka
waktu setel disebut biaya waktu setel. Perlakuan biaya waktu setel :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Waktu
setel yang disebabkan karena pengerjaan pesanan tertentu, maka biaya waktu
setel di perlakukan sebagai biaya tenagakerja langsung.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l1 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Waktu
setel normal terjadi di perusahaan, maka biaya waktu setel diperlakukan sebagai
elemen BOP.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Idle time</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
(waktu tunggu)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perlakuan biayawaktu
tunggu :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Waktu
tunggu normal terjadi di perusahaan, maka biaya waktu tunggu diperlakukan
sebagai unsur BOP.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l2 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Waktu
tunggu terjadi karena ketidakefisienan, maka biaya waktu tunggu diperlakukan
sebagai elemen laba rugi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
pensiun</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perlakuan biaya pension
:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 2.0cm; mso-add-space: auto; mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Saat
pembentukan : jika ditanggung karyawan, langsung dipotong dari gaji. Jika
ditanggung perusahaan, masuk rekening BOP atau Biaya Pemasaran atau biaya
administrasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 2.0cm; mso-add-space: auto; mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Saat
pelunasan : tidak ada perhitungan dan jurnal. Karena telah diurus perusahaan
dana pensiun.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tunangan
Liburan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Diperlakukan sebagai
BOP/biaya pemasaran/biaya administrasi dan umum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bonus
Bagian Laba</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Diperlakukan sebagai
BOP/biaya pemasaran/biaya administrasi dan umum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
Pendidikan dan Latihan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perlakuan biaya
Pendidikan dan Latihan :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk
perusahaan baru akan dimasukkan ke rekening beban ditangguhkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 53.45pt; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jika
diklat dilakukan secara kontinyu maka biaya diklat akan dimasukkan ke rekening
BOP.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 53.45pt; mso-add-space: auto; mso-list: l9 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jika
Diklat dilakukan karena pengerjaan pesanan tertentu maka biaya diklat akan
dimasukkan ke biaya pesanan yang bersangkutan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pajak
Pendapatan Karyawan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perlakuan Biaya Pendapatan
Karyawan:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l5 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jika
pajak pendapatan ditanggung karyawan maka akan dipotong dari gaji bruto.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l5 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jika
pajak pendapatan ditanggung perusahaan maka akan dimasukkan ke elemen BOP/biaya
pemasaran/biaya administrasi dan umum.</span></div>
Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com1tag:blogger.com,1999:blog-545161342745455271.post-52106702128175678432013-04-03T10:55:00.001-07:002013-04-03T10:55:47.049-07:00akuntansi biaya bahan<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">AKUNTANSI BIAYA BAHAN</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; tab-stops: 35.45pt; text-indent: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya bahan baku merupakan salah satu
komponen penting dari biaya produksi. Masalah yang dihadapi manajemen
berkatitan dengan bahan baku yaitu keterlambatan bahan yang mengganggu proses
produksi. Sedangkan bahan baku yang berlebihan akan mengakibatkan pemborosan
pada dana yang tertanam pada persediaan bahan. Karena dalam penyimpanan bahan
baku menimbulkan beban (biaya) penyimpanan. Pada tahap pengadaan dan
penyimpanan bahan baku dari segi akuntansi timbul masalah penentuan harga pokok
bahan baku yang dibeli, sedangkan pada saat pemakaian bahan baku timbul masalah
penentuan harga pokok bahan baku yang dipakai. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l21 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penentuan Harga Pokok Bahan Yang
Dibeli </span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-indent: 21.8pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menurut
prinsip akuntansi yang termasuk dalam harga pokok bahan yang dibeli adalah
harga faktur ditambah semua biaya yang dikeluarkan mulai dari pemesanan dengan
penyimpanan bahan.<span style="mso-spacerun: yes;"> </span>Dengan demikian harga
pokok bahan yang dibeli dapat dihitung dengan cara sebagai berikut :</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Harga faktur <span style="mso-tab-count: 4;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Biaya pemesanan <span style="mso-tab-count: 3;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
angkut<span style="mso-tab-count: 4;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
penyimpanan <span style="mso-tab-count: 3;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Potongan
pembelian <span style="mso-tab-count: 3;"> </span>(xxx)</span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Retur
pembelian <span style="mso-tab-count: 3;"> </span>(xxx)</span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harga pokok bahan yang dibeli <span style="mso-tab-count: 1;"> </span>xxx</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Di dalam praktek terjadi variasi untuk
mengimplementasikan prinsip penentuan harga perolehan bahan. Apabila tambahan
biaya untuk pemilikan bahan sulit atau tidak praktis dialokasikan kedalam harga
perolehan bahan umumnya tambahan biaya tersebut diperlakukan sebagai elemen
biaya overhead pabrik dan harga perolehan bahan dicatat harga fakturnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; mso-list: l21 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perlakuan Akuntansi Terhadap Elemen
yang Berhubungan dengan Harga Perolehan Bahan</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt; mso-list: l9 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Potongan Pembelian Bahan </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 25.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menurut
prinsip akuntansi, potongan pemebelian bahan mengurangi harga faktur bahan yang
dibeli. Di dalam praktik, untuk tujuan kemudahan dan kepraktisan, potongan
pembelian diperlakukan sebagai pengurang BOP atau diperlakukan
sebagaipenghasilan diluar usaha. Perlakuan potongan pembelian sebagai pengurang
BOP atau penghasilan di luar usaha memang lebih praktis, akan tetapi tidak
sesuai dengan prinsip akuntansi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perlakuan akuntansi terhadap potongan pembelian
yang sesuai dengan prinsip akuntansi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 61.1pt; mso-list: l0 level1 lfo4; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang dicatat jumlah bersihnya</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 61.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Misalnya,
pada tanggal 3 maret 2012, PT. ganendra membeli 50 kg bahan baku dengan harga
faktur Rp. 20.000 per kg, syarat pembayaran 2/10,n/30.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l11 level1 lfo5; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pembelian</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan
bahan baku <span style="mso-tab-count: 2;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Utang dagang <span style="mso-tab-count: 5;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(jumlah
bersih utang dagang setelah dikurangi dengan potongan : (50 kg x 20.000)-2%(50
kg x 20.000))</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l11 level1 lfo5; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pelunasan (diluar masa
potongan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
dagang<span style="mso-tab-count: 3;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rugi
kegagalan pemanfaatan potongan 20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 6;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l11 level1 lfo5; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pelunasan (dalam masa
potongan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
dagang <span style="mso-tab-count: 3;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 6;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 61.1pt; mso-list: l0 level1 lfo4; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang dicatat jumlah kotornya</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l18 level1 lfo6; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pembelian</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan
Bahan Baku<span style="mso-tab-count: 2;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Cadangan
Potongan Pembelian <span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Utang Dagang<span style="mso-tab-count: 5;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l18 level1 lfo6; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pelunasan (diluar masa
potongan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
Dagang <span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rugi
kegagalan pemanfaatan pot <span style="mso-tab-count: 1;"> </span>20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; text-indent: 28.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kas
<span style="mso-tab-count: 6;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; text-indent: 28.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Cadangan
pot. Pembelian<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l18 level1 lfo6; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pelunasan (didalam masa
potongan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
Dagang <span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 6;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Cadangan Pot. Pembelian <span style="mso-tab-count: 3;"> </span>20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perlakuan akuntansi terhadap potongan
pembelian tidak sesuai prinsip-prinsip akuntansi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; mso-list: l3 level1 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Potongan pembelian diperlakukan sebagai
pengurang BOP</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; mso-list: l20 level1 lfo8; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pembelian</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan
bahan baku <span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span>Utang dagang <span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; mso-list: l20 level1 lfo8; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pelunasan (di luar masa
potongan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
dagang <span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 6;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; mso-list: l20 level1 lfo8; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal<span style="mso-spacerun: yes;">
</span>saat pelunasan (dalam masa potongan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
dagang <span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 6;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>BOP sesungguhnya <span style="mso-tab-count: 4;"> </span>20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 63.8pt; mso-list: l3 level1 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Potongan pembelian diperlakukan sebagai
penghasilan diluar usaha</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l15 level1 lfo9; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pembelian</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan
bahan baku <span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span>Utang dagang <span style="mso-tab-count: 5;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l15 level1 lfo9; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pelunasan (diluar masa
potongan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
dagang <span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 4;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l15 level1 lfo9; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pelunasan (dalam masa
potongan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
dagang<span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 4;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Pendapatan diluar usaha <span style="mso-tab-count: 1;"> </span>20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; mso-list: l9 level1 lfo2; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya Angkut Pembelian</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
angkut beban yang dibeli tetapai ditanggung oleh supplier tidak menambah harga
perolehan bahan. Biaya angkut atas bahan yang dibeli dan ditanggung oleh pembeli
diperlakukan sebagai penambah harga perolehan bahan yang dibeli. Biaya angkut
bahan yang dikembalikan kepada supplier dan ditanggung oleh pembeli, umumnya
diperlakukan sebagai elemen biaya angkut lain-lain, jadi tidak mempengaruhi
harga perolehan bahan </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Timbul
masalah akuntansi atas biaya angkut yang ditanggung pembeli dan digunakan untuk
berbagai macam bahan yang dibeli. Perlakuan biaya angkut yang sesungguhnya
sebagai elemen bahan memerlukan dasar alokasi yang adil, teliti, dan mudah
digunakan. Sebagai dasar alokasi biaya angkut bahan dapat digunakan dasar
perbandingan harga faktur bahan yang dibeli atau perbandingan kuantitas fisik
bahan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 63.8pt; mso-list: l17 level1 lfo10; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perbandingan kuantitas fisik bahan </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dasar
alokasi biaya angkut bahan atas dasar kuantitas fisik biasanya lebih teliti
dalam mengalokasikan biaya. Kelemahan metode ini, pemakaiannya terbatas pada
bahan yang dapat diukur dalam kuantitas fisik yang sama, misalnya menggunakan
berat, volume, atau panjang dari bahan yang dibeli.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 63.8pt; mso-list: l17 level1 lfo10; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perbandingan harga faktur bahan yang
dibeli</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 63.8pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kebaikan
dasar perbandinga harga faktur adalah merupakan dasar yang paling mudah
digunakan. Kelemahan metode ini adalah bahan yang harganya mahal belum tentu
memerlukan biaya angkutan yang tinggi. Biaya angkut lebih banyak dipengaruhi
oleh factor fisik dan resiko.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh soal : </span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Diketahui
jenis data sebagai berikut :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Jenis Bahan<span style="mso-tab-count: 3;"> </span>Kuantitas<span style="mso-tab-count: 2;"> </span>Harga Faktur</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Bahan Baku<span style="mso-tab-count: 3;"> </span>300 buah<span style="mso-tab-count: 2;"> </span>Rp.5000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Bahan Penolong<span style="mso-tab-count: 2;"> </span>700 buah<span style="mso-tab-count: 2;"> </span>Rp.3.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 5;"> </span>1.000
buah<span style="mso-tab-count: 2;"> </span>Rp.8.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Total
Biaya Angkut <span style="mso-tab-count: 1;"> </span>Rp.2.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hitunglah
: </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 61.1pt; mso-list: l19 level1 lfo14; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Alokasi biaya angkut ke dalam harga
perolehan bahan baku dan bahan penolong, menggunakan perbandingan kuantitas
fisik dan perbandingan harga faktur.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 61.1pt; mso-list: l19 level1 lfo14; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harga perolehan bahan baku dan bahan
penolong.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyelesaian
:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 61.1pt; mso-list: l14 level1 lfo15; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Alokasi biaya angkut ke dalam harga
perolehan bahan baku dan bahan penolong dengan menggunakan perbandingan :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l4 level1 lfo16; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuantitas fisik</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 92.15pt; mso-list: l8 level1 lfo18; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan
baku <span style="mso-tab-count: 1;"> </span>= 300/1.000 x Rp.2.000.000 =
600.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 92.15pt; mso-list: l8 level1 lfo18; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan
penolong <span style="mso-tab-count: 1;"> </span>= 700/1.000 x Rp.2.000.000 =
1.400.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l4 level1 lfo16; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harga Faktur</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 92.15pt; mso-list: l1 level1 lfo19; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan
baku <span style="mso-tab-count: 1;"> </span>= 5.000.000/8.000.000 x
Rp.2.000.000 = 1.250.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 92.15pt; mso-list: l1 level1 lfo19; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan
Penolong <span style="mso-tab-count: 1;"> </span>= 3.000.000/8.000.000 x
Rp.2.000.000 = 750.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 61.1pt; mso-list: l14 level1 lfo15; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harga perolehan bahan baku dan bahan
penolong dengan menggunakan perbandingan :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l12 level1 lfo20; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuantitas fisik</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 92.15pt; mso-list: l7 level1 lfo21; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan
Baku <span style="mso-tab-count: 1;"> </span>= 5.000.000 + 600.000 =
5.600.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 92.15pt; mso-list: l7 level1 lfo21; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan
Penolong <span style="mso-tab-count: 1;"> </span>= 3.000.000 + 1.400.000 =
4.400.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l12 level1 lfo20; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">HArga faktur</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 92.15pt; mso-list: l16 level1 lfo22; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan
Baku <span style="mso-tab-count: 1;"> </span>= 5.000.000 + 1.250.000 =
6.250.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 92.15pt; mso-list: l16 level1 lfo22; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan
Penolong <span style="mso-tab-count: 1;"> </span>= 3.000.000 + 750.000 =
3.750.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 61.1pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 70.9pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; mso-list: l13 level1 lfo17; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perlakuan akuntansi atas biaya angkut
yang tidak sesuai dengan prinsip akuntansi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perlakuan
akuntansi yang lebih praktis terhadap biaya angkut bahan adalah diperlakukan
sebagai elemen biaya overhead pabrik, terutama apabila perlakuan biaya angkut
bahan sebagai elemen harga perolehan bahan mengakibatkan adanya kesulitan dalam
perhitungan harga perolehan bahan. Perlakuan biaya bahan dengan metode ini
tidak sesuai dengan prinsip akuntansi. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Apabila
biaya angkut bahan diperlakukan sebagai elemen BOP , maka biaya angkut bahan
tidak menambah harga perolehan bahan. Maka jurnal yang harus dibuat adalah :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan
bahan baku <span style="mso-tab-count: 3;"> </span>5.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan
bahan penolong <span style="mso-tab-count: 3;"> </span>3.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Utang dagang <span style="mso-tab-count: 5;"> </span>8.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
overhead pabrik sesungguhnya <span style="mso-tab-count: 1;"> </span>2.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 6;"> </span>2.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; mso-list: l21 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penentuan Harga Pokok Bahan Yang
Dipakai</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Masalah
penentuan harga pokok bahan yang dipakai timbul karena adanya perbedaan harga
perolehan satuan setiap kali dilakukan pembelian bahan yang sama, jadi karena
fluktuasi harga. Faktor yang menentukan harga pokok bahan yang dipakai adalah :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; mso-list: l6 level1 lfo11; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode Akuntansi Persediaan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam
menyelenggarakan pencatatan persediaan bahan, perusahaan dapat memilih metode
akuntansi persediaan yang ada, yaitu :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l2 level1 lfo12; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode persediaan fisik</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode
ini hanya dapat digunakan oleh perusahaan relatif kecil, dimana fisik
persediaan bahan mungkin masih bisa diawasi secara langsung oleh manajemen
perusahaan. Pencatatan akuntansinya sangat sederhana dan tidak mengikuti
persediaan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l2 level1 lfo12; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode persediaan abadi/perpetual</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode
ini umumnya digunakan oleh perusahaan relative besar, dimana manajemen tidak
dapat secara langsung mengawasi persediaan terus menerus atau kekal/perpetual,
karena mutasi persediaan diikuti secara terus menerus dengan pencatatan.
Berikut Jurnal untuk kedua metode:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 40.85pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 520px;">
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<tr style="height: 26.7pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
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<div class="MsoNormal" style="line-height: normal;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">METODE PERSEDIAAN FISIK</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 26.7pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.95pt;" valign="top" width="263">
<div class="MsoNormal" style="line-height: normal;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">METODE PERSEDIAAN ABADI/PERPETUAL</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td colspan="2" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 389.8pt;" valign="top" width="520">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal
mencatat pembelian</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.85pt;" valign="top" width="257">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pembelian Bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Utang dagang<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>xxx</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.95pt;" valign="top" width="263">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan Bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Utang Dagang<span style="mso-spacerun: yes;"> </span>xxx</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td colspan="2" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 389.8pt;" valign="top" width="520">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal
mencatat retur pembelian</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.85pt;" valign="top" width="257">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang dagang<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>Retur pembelian<span style="mso-spacerun: yes;"> </span>xxx</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.95pt;" valign="top" width="263">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang dagang<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Persediaan bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 5;">
<td colspan="2" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 389.8pt;" valign="top" width="520">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal
mencatat potongan pembelian</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.85pt;" valign="top" width="257">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang dagang<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Potongan pembelian<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Kas<span style="mso-spacerun: yes;"> </span>xxx</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.95pt;" valign="top" width="263">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang dagang<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Persediaan bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Kas<span style="mso-spacerun: yes;"> </span>xxx</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 7;">
<td colspan="2" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 389.8pt;" valign="top" width="520">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal
saat pemakaian</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.85pt;" valign="top" width="257">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tidak ada jurnal</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.95pt;" valign="top" width="263">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PBD-bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Persediaan bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 9;">
<td colspan="2" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 389.8pt;" valign="top" width="520">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal
saat akhir periode</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 10; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.85pt;" valign="top" width="257">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PBD-bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan akhir
bahan xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Retur pembelian<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Potongan
pembelian<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Pembelian bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Persediaan awal bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.95pt;" valign="top" width="263">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tidak ada jurnal</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; mso-list: l6 level1 lfo11; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode Aliran harga pokok bahan yang
dipakai</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Terdapat
beberapa macam metode aliran harga pokok bahan yang dipakai, antara lain :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt; mso-list: l10 level1 lfo13; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode FIFO</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemakaian
metode FIFO didasarkan anggapan bahwa bahan yang pertama kali dipakai dibebani
harga perolehan persatuan dari bahan yang pertama kali masuk ke gudang bahan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt; mso-list: l10 level1 lfo13; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode LIFO</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemakaian
metode LIFO didasarkan anggapan bahwa bahan yang pertama kali dipakai dibebani
harga perolehan persatuan dari bahan yang terakhir kali masuk ke gudang bahan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt; mso-list: l10 level1 lfo13; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode Rata-rata</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemakaian
metode rata-rata didasarkan anggapan bahwa bahan yang dikonsumsi dibebani harga
perolehan persatuan bahan rata-rata.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Selain
ketiga metode diatas, terdapat pula beberapa metode aliran harga pokok bahan
lain, yaitu : metode identifikasi khusus, metode harga pokokstandar, metode
persediaan dasar, metode harga beli terakhir, dan metode masuk kemudian pertama
keluar. Metode-metode ini tidak lazim digunakan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com0tag:blogger.com,1999:blog-545161342745455271.post-5417186924660610552013-04-03T10:54:00.001-07:002013-04-03T10:54:08.912-07:00akuntansi biaya bahan<!--[if gte mso 9]><xml>
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<br />
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">AKUNTANSI BIAYA BAHAN</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt; tab-stops: 35.45pt; text-indent: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya bahan baku merupakan salah satu
komponen penting dari biaya produksi. Masalah yang dihadapi manajemen
berkatitan dengan bahan baku yaitu keterlambatan bahan yang mengganggu proses
produksi. Sedangkan bahan baku yang berlebihan akan mengakibatkan pemborosan
pada dana yang tertanam pada persediaan bahan. Karena dalam penyimpanan bahan
baku menimbulkan beban (biaya) penyimpanan. Pada tahap pengadaan dan
penyimpanan bahan baku dari segi akuntansi timbul masalah penentuan harga pokok
bahan baku yang dibeli, sedangkan pada saat pemakaian bahan baku timbul masalah
penentuan harga pokok bahan baku yang dipakai. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; mso-list: l21 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penentuan Harga Pokok Bahan Yang
Dibeli </span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-indent: 21.8pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menurut
prinsip akuntansi yang termasuk dalam harga pokok bahan yang dibeli adalah
harga faktur ditambah semua biaya yang dikeluarkan mulai dari pemesanan dengan
penyimpanan bahan.<span style="mso-spacerun: yes;"> </span>Dengan demikian harga
pokok bahan yang dibeli dapat dihitung dengan cara sebagai berikut :</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Harga faktur <span style="mso-tab-count: 4;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Biaya pemesanan <span style="mso-tab-count: 3;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
angkut<span style="mso-tab-count: 4;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
penyimpanan <span style="mso-tab-count: 3;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Potongan
pembelian <span style="mso-tab-count: 3;"> </span>(xxx)</span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Retur
pembelian <span style="mso-tab-count: 3;"> </span>(xxx)</span></div>
<div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harga pokok bahan yang dibeli <span style="mso-tab-count: 1;"> </span>xxx</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Di dalam praktek terjadi variasi untuk
mengimplementasikan prinsip penentuan harga perolehan bahan. Apabila tambahan
biaya untuk pemilikan bahan sulit atau tidak praktis dialokasikan kedalam harga
perolehan bahan umumnya tambahan biaya tersebut diperlakukan sebagai elemen
biaya overhead pabrik dan harga perolehan bahan dicatat harga fakturnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; mso-list: l21 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perlakuan Akuntansi Terhadap Elemen
yang Berhubungan dengan Harga Perolehan Bahan</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Potongan Pembelian Bahan </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menurut
prinsip akuntansi, potongan pemebelian bahan mengurangi harga faktur bahan yang
dibeli. Di dalam praktik, untuk tujuan kemudahan dan kepraktisan, potongan
pembelian diperlakukan sebagai pengurang BOP atau diperlakukan
sebagaipenghasilan diluar usaha. Perlakuan potongan pembelian sebagai pengurang
BOP atau penghasilan di luar usaha memang lebih praktis, akan tetapi tidak
sesuai dengan prinsip akuntansi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perlakuan akuntansi terhadap potongan pembelian
yang sesuai dengan prinsip akuntansi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 61.1pt; mso-list: l0 level1 lfo4; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang dicatat jumlah bersihnya</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 61.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Misalnya,
pada tanggal 3 maret 2012, PT. ganendra membeli 50 kg bahan baku dengan harga
faktur Rp. 20.000 per kg, syarat pembayaran 2/10,n/30.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l11 level1 lfo5; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pembelian</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan
bahan baku <span style="mso-tab-count: 2;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Utang dagang <span style="mso-tab-count: 5;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">(jumlah
bersih utang dagang setelah dikurangi dengan potongan : (50 kg x 20.000)-2%(50
kg x 20.000))</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l11 level1 lfo5; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pelunasan (diluar masa
potongan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
dagang<span style="mso-tab-count: 3;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rugi
kegagalan pemanfaatan potongan 20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 6;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l11 level1 lfo5; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pelunasan (dalam masa
potongan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
dagang <span style="mso-tab-count: 3;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 6;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 61.1pt; mso-list: l0 level1 lfo4; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang dicatat jumlah kotornya</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l18 level1 lfo6; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pembelian</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan
Bahan Baku<span style="mso-tab-count: 2;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Cadangan
Potongan Pembelian <span style="mso-tab-count: 1;"> </span><span style="mso-spacerun: yes;"> </span>20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Utang Dagang<span style="mso-tab-count: 5;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l18 level1 lfo6; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pelunasan (diluar masa
potongan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
Dagang <span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rugi
kegagalan pemanfaatan pot <span style="mso-tab-count: 1;"> </span>20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; text-indent: 28.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kas
<span style="mso-tab-count: 6;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; text-indent: 28.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Cadangan
pot. Pembelian<span style="mso-tab-count: 3;"> </span><span style="mso-spacerun: yes;"> </span>20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l18 level1 lfo6; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pelunasan (didalam masa
potongan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
Dagang <span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 6;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Cadangan Pot. Pembelian <span style="mso-tab-count: 3;"> </span>20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; mso-list: l5 level1 lfo3; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perlakuan akuntansi terhadap potongan
pembelian tidak sesuai prinsip-prinsip akuntansi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; mso-list: l3 level1 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Potongan pembelian diperlakukan sebagai
pengurang BOP</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; mso-list: l20 level1 lfo8; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pembelian</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan
bahan baku <span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span>Utang dagang <span style="mso-tab-count: 2;"> </span><span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; mso-list: l20 level1 lfo8; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pelunasan (di luar masa
potongan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
dagang <span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 6;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; mso-list: l20 level1 lfo8; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal<span style="mso-spacerun: yes;">
</span>saat pelunasan (dalam masa potongan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
dagang <span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 6;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>BOP sesungguhnya <span style="mso-tab-count: 4;"> </span>20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 63.8pt; mso-list: l3 level1 lfo7; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Potongan pembelian diperlakukan sebagai
penghasilan diluar usaha</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l15 level1 lfo9; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pembelian</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan
bahan baku <span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 2;"> </span>Utang dagang <span style="mso-tab-count: 5;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l15 level1 lfo9; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pelunasan (diluar masa
potongan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
dagang <span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 4;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l15 level1 lfo9; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c)<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal saat pelunasan (dalam masa
potongan)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
dagang<span style="mso-tab-count: 3;"> </span>1.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 4;"> </span>980.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Pendapatan diluar usaha <span style="mso-tab-count: 1;"> </span>20.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; mso-list: l9 level1 lfo2; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya Angkut Pembelian</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
angkut beban yang dibeli tetapai ditanggung oleh supplier tidak menambah harga
perolehan bahan. Biaya angkut atas bahan yang dibeli dan ditanggung oleh pembeli
diperlakukan sebagai penambah harga perolehan bahan yang dibeli. Biaya angkut
bahan yang dikembalikan kepada supplier dan ditanggung oleh pembeli, umumnya
diperlakukan sebagai elemen biaya angkut lain-lain, jadi tidak mempengaruhi
harga perolehan bahan </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Timbul
masalah akuntansi atas biaya angkut yang ditanggung pembeli dan digunakan untuk
berbagai macam bahan yang dibeli. Perlakuan biaya angkut yang sesungguhnya
sebagai elemen bahan memerlukan dasar alokasi yang adil, teliti, dan mudah
digunakan. Sebagai dasar alokasi biaya angkut bahan dapat digunakan dasar
perbandingan harga faktur bahan yang dibeli atau perbandingan kuantitas fisik
bahan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 63.8pt; mso-list: l17 level1 lfo10; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perbandingan kuantitas fisik bahan </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dasar
alokasi biaya angkut bahan atas dasar kuantitas fisik biasanya lebih teliti
dalam mengalokasikan biaya. Kelemahan metode ini, pemakaiannya terbatas pada
bahan yang dapat diukur dalam kuantitas fisik yang sama, misalnya menggunakan
berat, volume, atau panjang dari bahan yang dibeli.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 63.8pt; mso-list: l17 level1 lfo10; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perbandingan harga faktur bahan yang
dibeli</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 63.8pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kebaikan
dasar perbandinga harga faktur adalah merupakan dasar yang paling mudah
digunakan. Kelemahan metode ini adalah bahan yang harganya mahal belum tentu
memerlukan biaya angkutan yang tinggi. Biaya angkut lebih banyak dipengaruhi
oleh factor fisik dan resiko.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh soal : </span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Diketahui
jenis data sebagai berikut :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Jenis Bahan<span style="mso-tab-count: 3;"> </span>Kuantitas<span style="mso-tab-count: 2;"> </span>Harga Faktur</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Bahan Baku<span style="mso-tab-count: 3;"> </span>300 buah<span style="mso-tab-count: 2;"> </span>Rp.5000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Bahan Penolong<span style="mso-tab-count: 2;"> </span>700 buah<span style="mso-tab-count: 2;"> </span>Rp.3.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 5;"> </span>1.000
buah<span style="mso-tab-count: 2;"> </span>Rp.8.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Total
Biaya Angkut <span style="mso-tab-count: 1;"> </span>Rp.2.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hitunglah
: </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 61.1pt; mso-list: l19 level1 lfo14; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Alokasi biaya angkut ke dalam harga
perolehan bahan baku dan bahan penolong, menggunakan perbandingan kuantitas
fisik dan perbandingan harga faktur.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 61.1pt; mso-list: l19 level1 lfo14; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harga perolehan bahan baku dan bahan
penolong.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyelesaian
:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 61.1pt; mso-list: l14 level1 lfo15; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Alokasi biaya angkut ke dalam harga
perolehan bahan baku dan bahan penolong dengan menggunakan perbandingan :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l4 level1 lfo16; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuantitas fisik</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 92.15pt; mso-list: l8 level1 lfo18; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan
baku <span style="mso-tab-count: 1;"> </span>= 300/1.000 x Rp.2.000.000 =
600.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 92.15pt; mso-list: l8 level1 lfo18; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan
penolong <span style="mso-tab-count: 1;"> </span>= 700/1.000 x Rp.2.000.000 =
1.400.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l4 level1 lfo16; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harga Faktur</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 92.15pt; mso-list: l1 level1 lfo19; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan
baku <span style="mso-tab-count: 1;"> </span>= 5.000.000/8.000.000 x
Rp.2.000.000 = 1.250.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 92.15pt; mso-list: l1 level1 lfo19; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan
Penolong <span style="mso-tab-count: 1;"> </span>= 3.000.000/8.000.000 x
Rp.2.000.000 = 750.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 61.1pt; mso-list: l14 level1 lfo15; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harga perolehan bahan baku dan bahan
penolong dengan menggunakan perbandingan :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l12 level1 lfo20; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kuantitas fisik</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 92.15pt; mso-list: l7 level1 lfo21; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan
Baku <span style="mso-tab-count: 1;"> </span>= 5.000.000 + 600.000 =
5.600.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 92.15pt; mso-list: l7 level1 lfo21; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan
Penolong <span style="mso-tab-count: 1;"> </span>= 3.000.000 + 1.400.000 =
4.400.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt; mso-list: l12 level1 lfo20; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">HArga faktur</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 92.15pt; mso-list: l16 level1 lfo22; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan
Baku <span style="mso-tab-count: 1;"> </span>= 5.000.000 + 1.250.000 =
6.250.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 92.15pt; mso-list: l16 level1 lfo22; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bahan
Penolong <span style="mso-tab-count: 1;"> </span>= 3.000.000 + 750.000 =
3.750.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 61.1pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 79.1pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 70.9pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.0cm; mso-list: l13 level1 lfo17; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perlakuan akuntansi atas biaya angkut
yang tidak sesuai dengan prinsip akuntansi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perlakuan
akuntansi yang lebih praktis terhadap biaya angkut bahan adalah diperlakukan
sebagai elemen biaya overhead pabrik, terutama apabila perlakuan biaya angkut
bahan sebagai elemen harga perolehan bahan mengakibatkan adanya kesulitan dalam
perhitungan harga perolehan bahan. Perlakuan biaya bahan dengan metode ini
tidak sesuai dengan prinsip akuntansi. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Apabila
biaya angkut bahan diperlakukan sebagai elemen BOP , maka biaya angkut bahan
tidak menambah harga perolehan bahan. Maka jurnal yang harus dibuat adalah :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan
bahan baku <span style="mso-tab-count: 3;"> </span>5.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan
bahan penolong <span style="mso-tab-count: 3;"> </span>3.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Utang dagang <span style="mso-tab-count: 5;"> </span>8.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
overhead pabrik sesungguhnya <span style="mso-tab-count: 1;"> </span>2.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 43.1pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-tab-count: 1;"> </span>Kas <span style="mso-tab-count: 6;"> </span>2.000.000</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 49.65pt; mso-list: l21 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penentuan Harga Pokok Bahan Yang
Dipakai</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Masalah
penentuan harga pokok bahan yang dipakai timbul karena adanya perbedaan harga
perolehan satuan setiap kali dilakukan pembelian bahan yang sama, jadi karena
fluktuasi harga. Faktor yang menentukan harga pokok bahan yang dipakai adalah :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt; mso-list: l6 level1 lfo11; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode Akuntansi Persediaan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam
menyelenggarakan pencatatan persediaan bahan, perusahaan dapat memilih metode
akuntansi persediaan yang ada, yaitu :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l2 level1 lfo12; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode persediaan fisik</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode
ini hanya dapat digunakan oleh perusahaan relatif kecil, dimana fisik
persediaan bahan mungkin masih bisa diawasi secara langsung oleh manajemen
perusahaan. Pencatatan akuntansinya sangat sederhana dan tidak mengikuti
persediaan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; mso-list: l2 level1 lfo12; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode persediaan abadi/perpetual</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode
ini umumnya digunakan oleh perusahaan relative besar, dimana manajemen tidak
dapat secara langsung mengawasi persediaan terus menerus atau kekal/perpetual,
karena mutasi persediaan diikuti secara terus menerus dengan pencatatan.
Berikut Jurnal untuk kedua metode:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; margin-left: 40.85pt; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184; width: 520px;">
<tbody>
<tr style="height: 26.7pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid black 1.0pt; height: 26.7pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.85pt;" valign="top" width="257">
<div class="MsoNormal" style="line-height: normal;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">METODE PERSEDIAAN FISIK</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; height: 26.7pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.95pt;" valign="top" width="263">
<div class="MsoNormal" style="line-height: normal;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">METODE PERSEDIAAN ABADI/PERPETUAL</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 1;">
<td colspan="2" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 389.8pt;" valign="top" width="520">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal
mencatat pembelian</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.85pt;" valign="top" width="257">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pembelian Bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Utang dagang<span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>xxx</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.95pt;" valign="top" width="263">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan Bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Utang Dagang<span style="mso-spacerun: yes;"> </span>xxx</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 3;">
<td colspan="2" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 389.8pt;" valign="top" width="520">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal
mencatat retur pembelian</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.85pt;" valign="top" width="257">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang dagang<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span><span style="mso-spacerun: yes;"> </span>Retur pembelian<span style="mso-spacerun: yes;"> </span>xxx</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.95pt;" valign="top" width="263">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang dagang<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Persediaan bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
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<tr style="mso-yfti-irow: 5;">
<td colspan="2" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 389.8pt;" valign="top" width="520">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal
mencatat potongan pembelian</span></div>
</td>
</tr>
<tr style="mso-yfti-irow: 6;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.85pt;" valign="top" width="257">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang dagang<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Potongan pembelian<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Kas<span style="mso-spacerun: yes;"> </span>xxx</span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.95pt;" valign="top" width="263">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang dagang<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Persediaan bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Kas<span style="mso-spacerun: yes;"> </span>xxx</span></div>
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</tr>
<tr style="mso-yfti-irow: 7;">
<td colspan="2" style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 389.8pt;" valign="top" width="520">
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal
saat pemakaian</span></div>
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<tr style="mso-yfti-irow: 8;">
<td style="border-top: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 192.85pt;" valign="top" width="257">
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.95pt;" valign="top" width="263">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PBD-bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Persediaan bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Jurnal
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<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">PBD-bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan akhir
bahan xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Retur pembelian<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Potongan
pembelian<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Pembelian bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><span style="mso-spacerun: yes;"> </span>Persediaan awal bahan<span style="mso-spacerun: yes;"> </span>xxx</span></div>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 196.95pt;" valign="top" width="263">
<div class="MsoNormal" style="line-height: 150%;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tidak ada jurnal</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; mso-list: l6 level1 lfo11; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode Aliran harga pokok bahan yang
dipakai</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Terdapat
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<div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt; mso-list: l10 level1 lfo13; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode FIFO</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemakaian
metode FIFO didasarkan anggapan bahwa bahan yang pertama kali dipakai dibebani
harga perolehan persatuan dari bahan yang pertama kali masuk ke gudang bahan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt; mso-list: l10 level1 lfo13; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode LIFO</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemakaian
metode LIFO didasarkan anggapan bahwa bahan yang pertama kali dipakai dibebani
harga perolehan persatuan dari bahan yang terakhir kali masuk ke gudang bahan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt; mso-list: l10 level1 lfo13; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Metode Rata-rata</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemakaian
metode rata-rata didasarkan anggapan bahwa bahan yang dikonsumsi dibebani harga
perolehan persatuan bahan rata-rata.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 42.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Selain
ketiga metode diatas, terdapat pula beberapa metode aliran harga pokok bahan
lain, yaitu : metode identifikasi khusus, metode harga pokokstandar, metode
persediaan dasar, metode harga beli terakhir, dan metode masuk kemudian pertama
keluar. Metode-metode ini tidak lazim digunakan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 39.3pt;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com0tag:blogger.com,1999:blog-545161342745455271.post-75634047974947705392013-04-03T08:09:00.001-07:002013-04-03T08:09:27.147-07:00akuntansi biaya dan penggolongan biaya<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">AKUNTANSI BIAYA dan PENGGOLONGAN
BIAYA</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; mso-list: l11 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Definisi
Akuntansi Biaya</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi biaya adalah
salah satu cabang akuntansi yang merupakan alat manajemen dalam memonitor dan
merekam transaksi biaya secara sistematis serta menyajikan informasi biaya
dalam bentuk laporan biaya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; mso-list: l11 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan
dan Manfaat Akuntansi Biaya</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan dan manfaaat
akuntansi biaya adalah menyediakan salah satu informasi yang diperlukan
manajemen dalam mengelola perusahaan, yaitu informasi biaya yang bermanfaat
untuk :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perencanaan
dan pengendalian biaya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penentuan
harga pokok produk atau jasa yang dihasilkan perusahaan dengan tepat dan
teliti.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l6 level1 lfo2; tab-stops: 49.65pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengambilan keputusan oleh manajemen.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1.0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Oleh
karena itu tugas dari akuntansi biaya, biasanya dilaksanakan oleh
bagianakuntansi biaya, secara terperinci adalah sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l9 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menyediakan
data biaya yang diperlukan untuk perencanaan dan pengendalian kegiatan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l9 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menyediakan
data biaya untuk mengambil keputusan sehari-hari atau proyek khusus yang
memerlukan pemilihan alternatif yang harus diambil.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l9 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Berpartisipasi
dalam berkreasi dan menyusun budget.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l9 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menetapkan
metode dan prosedur pengendalian dan perbaikan operasi serta program
pengurangan biaya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l9 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Mengembangkan
sistem analisa dan biaya dalam rangka penentuan harga pokok dan menganalisa
penyimpangan dan pengendalian fisik.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l9 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menyusun
laporan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.45pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi
keuangan adalah proses pencatatan dan penggolongan, peringkasan, dan penyajian
dari transaksi keuangan suatu badan usaha dengan cara yang sistematis serta
penafsiran terhadap laporan yang disajikan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 42.55pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan akuntansi
keuangan adalah sebagai alat pertanggungjawaban dari manajemen kepada berbagai
pihak yang menggunakan laporan keuangan, sesuai kepentingan masing-masing
pemakai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Keterbatasan
akuntansi keuangan bagi manajemen pada perusahaan manufactur:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l5 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Keterbatasan
dalam menentukan harga pokok berbagai jenis produk atau berbagai jasa yang
dihasilkan perusahaaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l5 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Keterbatasan
dalam membantu menyusun perencanaan dan pengendalian biaya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 49.65pt; mso-add-space: auto; mso-list: l5 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Keterbatasan
dalam membantu pengambilan keputusan yang berhubungan dengan biaya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 42.55pt; mso-add-space: auto; mso-list: l11 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persamaan
dan Perbedaan Akuntansi Keuangan dan Akuntansi Manajemen</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.45pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persamaan akuntansi
biaya dengan akuntansi keuangan :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.45pt; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kedua
tife akuntansi tersebut merupakan sistem pengolah informasi yang menghasilkan
informasi keuangan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.45pt; mso-add-space: auto; mso-list: l4 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kedua
tife akuntansi tersebut berfungsi sebagai penyedia informasi keuangan yang
bermanfaat bagi seseorang dalam pengambilan keputusan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perbedaan akuntansi
keuangan dengan akuntansi manajemen :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 42.55pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pemakai
Laporan akuntansi dan Tujuan Mereka</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 25.1pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi keuangan
terutama ditujukan untuk menyajikan informasi keuangan bagi pemakai di luar
perusahaan/pemakai eksternal. Sedangkan akuntansi biaya menyajikan informasi
bagi pihak intern (pihak dalam perusahaan).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.45pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Lingkup
Informasi </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 25.1pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi keuangan pada
umumnya menyajikan informasi mengenai perusahaan secara keseluruhan. Sedangkan
akuntansi biaya menyajikan informasi mengenai bagian-bagian perusahaan.
Misalnya, informasi mengenai biaya produksi, informasi mengenai biaya
pemasaran.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.45pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Fokus
Informasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 25.1pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi keuangan
berfokus pada transaksi masa lalu sebagai alat pertanggungjawaban manajemen
kepada pemilik dana mengenai dana yang dikeleola. Sedangkan, akuntansi biaya
beroreantasi pada masa yang akan datang, karena pengambilan keputusan selalu
menyangkut masa yang akan datang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 25.1pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Disiplin
Sumber</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 25.1pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akunntansi keuangan dan
bagian dari akuntansi manajemen bersumber pada ilmu ekonomi yang mengatur
pengambilan keputusan dengan menggunakan sumber-sumber langka. Sedangkan,
akuntansi biaya selain didasari oleh ilmu ekonomi juga didasari oleh ilmu
psikologi social yang berhubungan dengan prinsip-prinsip yang membimbing
prilaku manusia dalam berorganisasi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 25.1pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kriteria
bagi Informasi Pemakai</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 25.1pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi keuangan
menggunakan prinsip-prinsip akuntansi yang lazim, yaitu prinsip-prinsip yang
ditetapkan oleh lembaga berwenang, misalnya Ikatan Akuntan Indonesia dan BAdan
Pelaksana PAsar Modal. Sedangkan, akuntansi biaya tidak dibatasi oleh
prinsip-prinsip akuntansi yang lazim. Kriteria pokok bagi informasi akuntansi
biaya adalah manfaat bagi manajemen.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 25.1pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Ditinjau
dari Rentang waktu yang dicakup oleh laporan yang dihasilkan, akuntansi
keuangan mencakup jangka waktu tertentu, iasanya satu tahun, satu semester,
satu kuartal. Periode waktu yang dicakup oleh laporan keuangan yang dihasilkan
oleh akuntansi keuangan biasanya kurang fleksibel. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 25.1pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Isi
Laporan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 25.1pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi keuangan
menghasilkan laporan keuangan periodic yang umumnya terdiri dari laporan
labarugi, laporan perubahan modal, neraca, arus kas, perubahan laba yang
ditahan, dan laporan perubahan posisi keuangan. Sedangkan akuntansi biaya
menghasilkan laporan keuangan untuk manajemen dan berbagai jenjang organisasi
umumnya menyajikan informasi rinci dan mengenai bagian tertentu perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 25.1pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sifat
Informasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 25.1pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akuntansi keuangan memerlukan
laporan keuangan yang memiliki ketepatan yang tinggi karena laporan ditujukan
kepada pihak luar, sedangkan akuntansi biaya dalam laporan biayanya berisikan
unsur taksiran karena dijadikan pertimbangan dalam pengambilan keputusan yang
akan datang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 25.1pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 25.1pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Secara ringkas perbedaan akuntansi
keuangan dengan akuntansi biaya adalah :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: none; mso-border-alt: solid black .5pt; mso-border-insideh: .5pt solid black; mso-border-insidev: .5pt solid black; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="height: 21.0pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="background: #B6DDE8; border: solid black 1.0pt; height: 21.0pt; mso-border-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 104.65pt;" valign="top" width="140">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Letak
Perbedaan</span></b></div>
</td>
<td style="background: #B6DDE8; border-left: none; border: solid black 1.0pt; height: 21.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntansi
Keuangan</span></b></div>
</td>
<td style="background: #B6DDE8; border-left: none; border: solid black 1.0pt; height: 21.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 161.3pt;" valign="top" width="215">
<div align="center" class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntansi
Biaya</span></b></div>
</td>
</tr>
<tr style="height: 17.95pt; mso-yfti-irow: 1;">
<td style="border-top: none; border: solid black 1.0pt; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 104.65pt;" valign="top" width="140">
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemakai utama</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Para manajer puncak dan pihak luar
perusahaan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 161.3pt;" valign="top" width="215">
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Para manajer dari berbagai jenjang
organisasi</span></div>
</td>
</tr>
<tr style="height: 17.95pt; mso-yfti-irow: 2;">
<td style="border-top: none; border: solid black 1.0pt; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 104.65pt;" valign="top" width="140">
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Lingkup informasi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perusahaan secara keseluruhan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 161.3pt;" valign="top" width="215">
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Bagian perusahaan</span></div>
</td>
</tr>
<tr style="height: 17.95pt; mso-yfti-irow: 3;">
<td style="border-top: none; border: solid black 1.0pt; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 104.65pt;" valign="top" width="140">
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Focus Informasi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beroreantasi pada masa lalu</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 161.3pt;" valign="top" width="215">
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Beroreantasi pada masa yang akan
datang</span></div>
</td>
</tr>
<tr style="height: 17.95pt; mso-yfti-irow: 4;">
<td style="border-top: none; border: solid black 1.0pt; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 104.65pt;" valign="top" width="140">
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Rentang waktu</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kurang fleksibel biasanya tahunan,
semesteran, kuartal, bulanan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 161.3pt;" valign="top" width="215">
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Fleksibel bulanan, mingguan, harian</span></div>
</td>
</tr>
<tr style="height: 17.95pt; mso-yfti-irow: 5;">
<td style="border-top: none; border: solid black 1.0pt; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 104.65pt;" valign="top" width="140">
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kriteria bagi informasi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Dibatasi oleh prinsip akuntansi yang
berterima umum</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 161.3pt;" valign="top" width="215">
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Tidak ada batasan, kecuali manfaat
yang dapat diperoleh oleh manajemen dari informasi dibandingkan dengan
pengorbanan untuk memperoleh informasi tersebut</span></div>
</td>
</tr>
<tr style="height: 17.95pt; mso-yfti-irow: 6;">
<td style="border-top: none; border: solid black 1.0pt; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 104.65pt;" valign="top" width="140">
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Disiplin sumber</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ilmu ekonomi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 161.3pt;" valign="top" width="215">
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ilmu ekonomi dan psikolog sosial </span></div>
</td>
</tr>
<tr style="height: 17.95pt; mso-yfti-irow: 7;">
<td style="border-top: none; border: solid black 1.0pt; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 104.65pt;" valign="top" width="140">
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Isi laporan </span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan berupa ringkasan mengenai
perusahaan sebagai keseluruhan</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 161.3pt;" valign="top" width="215">
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Laporan bersifat rinci mengenai bagian
perusahaan</span></div>
</td>
</tr>
<tr style="height: 17.95pt; mso-yfti-irow: 8; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid black 1.0pt; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 104.65pt;" valign="top" width="140">
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sifat informasi</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 5.0cm;" valign="top" width="189">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Ketepatan informasi merupakan hal yang
penting</span></div>
</td>
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 17.95pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-top-alt: solid black .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 161.3pt;" valign="top" width="215">
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Unsure taksiran dalam informasi adalah
besar</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Definisi
dan Penggolongan Biaya</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dalam arti luas biaya adalah
pengorbanan sumber ekonomi, yang diukur dalam satuan uang, yang telah terjadi
atau yang kemungkinan akan terjadi untuk tujuan tertentu. Ada empat unsur pokok
dalam definisi diatas : </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
merupakan pengorbanan sumber ekonomi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Diukur
dalam satuan uang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Yang
telah terjadi atau secara potensial akan terjadi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; mso-list: l2 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengorbanan
tersebut untuk tujuan tertentu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 0cm; mso-add-space: auto; tab-stops: 1.0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penggolongan
adalah proses pengelompokkan secara sistematis atas, keseluruhan elemen yang
ada ke dalam golongan-golongan tertentu yang lebih ringkas untuk dapat
memberikan informasi yang lebih punya arti atau lebih penting. Beberapa cara
pengelompokkanbiaya yang sering dilakukan adalah :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; mso-list: l1 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penggolongan
biaya sesuai dengan fungsi pokok dari kegiatan/aktivitas perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Fungsi pokok dari
kegiatan perusahaan-perusahaan dapat digolongkan ked ala :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 32.2pt; mso-add-space: auto; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Fungsi
produksi : fungsi yang berhubungan dengan kegiatan pengolahan bahan baku
menjadi produk selesai yang dapat dijual.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 32.2pt; mso-add-space: auto; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Fungsi
pemasaran : fungsi yang berhubungan dengan kegiatan penjualan produk selesai
siap dijual.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 32.2pt; mso-add-space: auto; mso-list: l8 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Fungsi
administrasi dan umum : fungsi yang berhubungan dengan kegiatan penentuan
kebijaksanaan, pengerahan, dan pengawasan kegiatan perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Atas dasar fungsi
tersebut, biaya dapat digolongkan menjadi :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 35.45pt; mso-add-space: auto; mso-list: l10 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
produksi, yaitu semua biaya yang berhubungan dengan fungsi produksi. Biaya
produksi dapat digolongkan menjadi : 1). Iaya bahan baku 2). Biaya tenaga kerja
3). Biaya overhead pabrik.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 53.45pt; mso-add-space: auto; mso-list: l0 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
Bahan Baku</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 53.45pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya bahan baku adalah
bahan yang akan diolah menjadi bagian produk selesai dan pemakaiannya untuk
setiap unit produk dapat diketahui dan dihitung dengan mudah.sedangkan bahan
penolong adalah bahan yang akan diolah menjadi bagian produk selesai
dipemakaiannya untuk setiap unit produk tidak dapat diketahui dan dihitung
dengan mudah. Contohnya adalah pada perusahaan mebel kayu merupakan bahan baku.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 53.45pt; mso-add-space: auto; mso-list: l0 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
Tenaga Kerja</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 53.45pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biayatenaga kerja dapat
digolongkan menjadi dua yaitu biaya tenaga kerja langsung dan biaya tenaga
kerja tidak langsung. Biaya tenaga kerja langsung adalah upah yang diberikan
perusahaan kepada karyawan pabrik yang langsung mengerjakan produk oleh karena
itu pada umumnya upah ini dihitung per unit produk yang dihasilkan atau perjam
kerja yang dihabiskan untuk menyelesaikan suatu produk. Sedangkan biaya tenaga
kerja tidak langsung adalah biaya yang dikeluarkan oleh perusahaan kepada
karyawan yang tidak terlibat secara langsung dalam menyelesaikan suatu produk.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 53.45pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Contoh : dalam
perusahaan garmen, upah tukang jahit merupakan BTKL sedangkan gaji
mandor/pengawas produksi merupakan BTKL.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 53.45pt; mso-add-space: auto; mso-list: l0 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
Overhead Pabrik (BOP)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 53.45pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya Overhead Pabrik
adalah biaya produksi atas semua biaya yang dikeluarkan di departemen pabrik
selain bahan baku dan biaya tenaga kerja langsung, yang elemennya digolongkan
ke dalam :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l3 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
bahan penolong</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l3 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
tenaga kerja tidak langsung</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l3 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
penyusutan dan asuransi aktiva tetap pabrik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l3 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
reparasi dan pemeliharaan aktiva tetap pabrik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l3 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
listrik, air, telepon pabrik.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 71.45pt; mso-add-space: auto; mso-list: l3 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
pemakaian suku cadang dan bahan bakar pabrik</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 71.45pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Apabila perusahaan
memiliki departemen pembantu di dalam pabrik, maka semua biaya departemen
pembantu merupakan elemen biaya overhead pabrik. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 67.65pt; mso-add-space: auto; mso-list: l10 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
Pemasaran </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 67.65pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya pemasaran yaitu
biaya dalam rangka penjualan produk sampai dengan pengumpulan piutang menjadi
kas. Biaya ini meliputi biaya untuk melaksanakan fungsi penggudangan produk
selesai, fungsi pengepakan dan pengiriman, fungsi penjualan, fungsi advertensi,
fungsi pemebrian kredit dan pengumpulan piutang, fungsi pembuatan faktur atau
administrasi penjualan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 67.65pt; mso-add-space: auto; mso-list: l10 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
Administrasi dan Umum</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 67.65pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya administrasi dan
umum, yaitu semua biaya yang berhubungan dengan fungsi administrasi dan umum.
Biaya administrasi dan umum ini terjadi dalam rangka penentuan kebijakan,
pengarahan, pengawasan kegiatan perusahaan. Termasuk dalam biaya ini adalah
gaji pimpinan, personalia, secretariat, akuntansi, humas, keamanan, dan yang
lainnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 67.65pt; mso-add-space: auto; mso-list: l10 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
Keuangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 67.65pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya keuangan adalah
semua biaya yang terjadi dalam melaksanakan fungsi keuangan, misalnya biaya
bunga.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 53.45pt; mso-add-space: auto; text-align: justify;">
<br /></div>
Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com0tag:blogger.com,1999:blog-545161342745455271.post-62217683967630153532013-04-03T07:42:00.003-07:002013-04-03T07:42:43.829-07:00struktur dasar akuntansi<!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">STUKRUR DASAR AKUNTANSI</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; mso-list: l8 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penggolongan
Perusahaan</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Atas
dasar jenis kegiatan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan
jasa : perusahaan yang dalam kegiatannya memberikan layanan,
kemudahan-kemudahan dalammembantu proses produksi atau konsumsi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan
dagang : perusahaan yang membeli dan menjual kembali barang tanpa mengubah
bentuk barang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l11 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan
manufaktur : perusahaan yang mengolah bahan-bahan mentah menjadi barang siap
pakai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menurut
bentuk hukum</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perusahaan
Perseorangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persekutuan
(firma)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perseroan
terbatas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Koperasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; mso-list: l8 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penggolongan
Transaksi Keuangan</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; mso-list: l10 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Menurut
Pihak yang Melakukan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l3 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Transaksi
keuangan intern : transaksi yang dilakukan perusahaan tanpa melibatkan pihak
luar. Misalnya : penetapan jumlah penyusutan dan pemakaian perlengkapan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l3 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Transaksi
keuangan ekstern (transaksi) : transaksi yang terjadi antara perusahaan dan
pihak luar perusahaan. Misalnya pembelian perlengkapan dan pembayaran utang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; mso-list: l10 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Atas
dasar sumber</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l7 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Transaksi
modal : transaksi yang berhubungan dengan perubahan modal perusahaan. Misalnya
penyetoran dan penarikan pribadi.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l7 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Transaksi
usaha : transaksi yang berhubungan dengan operasi perusahaan. Misalnya
penjualan barang dagang dan pembelian barang dagang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; mso-add-space: auto; mso-list: l8 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penggolongan
Akun </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; mso-list: l13 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akun
Harta</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harta adalah sumber
ekonomis perusahaan yang juga meliputi biaya-biaya yang terjadi akibat transaksi
sebelumnya dan mempunyai manfaat pada masa yang akan datang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harta merupakan jumlah
kekayaan yang dimiliki oleh erusahaan untuk menjalankan usaha. Harta dapat
dibedakan atas dasar kelancaran (likuiditas), menjadi sebagai berikut:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harta
Lancar : harta yang dalam waktu kurang dari satu tahun sudah berubah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l14 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kas
: uang tunai yang terdapat pada perusahaan dan saldo giro perusahaan pada bank.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l14 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Surat-surat
berharga (efek) : saham dan obligasi dan sejenisnya yang setiapa saat dapat
dijual untukmendapatkan uang tunai.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l14 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Wesel
tagih : piutang pada perusahaan lain yang disertai bukti tertulis sesuai dengan
hukum dagang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l14 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Piutang
: tagihan perusahaan pada pihak lain.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l14 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Persediaan
barang : persediaan barang yang masuk, ada pada saat menyusun neraca.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l14 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perlengkapan
: sarana yang sekali pakai habis. Sebelum dipakai disebut perlengkapan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l14 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Beban
dibayar dimuka : beban yang sudah dibayar tetapi jasa belum diterima, sehingga
biaya ini dianggap sebagai persekot.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Investasi
jangka panjang : harta dalam bentuk saham, obligasi atau surat berharga lainnya
yang tujuannya menghasilkan mungkin berupa dividen atau hasil lainnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harta
tetap : harta perusahaan yang digunakan dalam kegiatan perusahaan dan masa
pemakaiannya lebih dari satu tahun.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l1 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tanah
: tempat gedung, pabrik, dan bangunan lainnya berdiri.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l1 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Gedung
: tempat kegiatan perusahaan dilaksanakan. Misalnya gedung kantor, gedung
pabrik.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l1 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Mesin
: semua mesin yang digunakan dalam perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l1 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kendaraan
: semua alat angkut yang digunakan dalam perusahaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l1 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Peralatan
: segala sarana yang digunakan dalam melakukan usaha misalnya peralatan kantor,
peralatan gudang, dan peralatan lainnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harta
tidak berwujud : harta yang tidak mempunyai bentuk fisik tetapi mempunyai
harga.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l5 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hak
paten : hak atas suatu penemuan baru atau hak untukmenggunakan suatu produk.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l5 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hak
cipta : hak karena menciptakan sesuatu. Misalnyamenciptakan lagu. Kalau lagu
itu digandakan atau diproduksi maka pencipta dapat sejumlah uang atau royalty.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l5 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Franchise</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
: hak yang diberikan pada suatu perusahaan untukmenjualnya. Dan pemilik yang member
hak tersebut menerima sejumlah uang.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l5 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Good will</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">
: nama baik perusahaan. Dengan nama baik (good will) maka barang yang
diproduksi akan dibeli masyarakat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l5 level1 lfo12; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hak
merek<i style="mso-bidi-font-style: normal;"> </i>: hak untuk menggunakan merek
tersebut pada barang dagangan atau produk yang dijualnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; mso-list: l0 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Harta
lain-lain : harta yang tidak dapat dimasukkan pada jenis harta yang ada karena
sifatnya yang khusus. Misalnya mesin-mesin yang tidak dipakai lagi atu gedung
yang sedang dikerjakan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 1.0cm; mso-add-space: auto; mso-list: l13 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akun
Kewajiban </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kewajiban adalah suatu
keharusan untuk membayar berupa uang atau barang pada waktu yang akan datang.
Kewajiban dapat dibedakan atas kewajiban jangka pendek dankewajiban jangka
panjang. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 39.3pt; mso-add-space: auto; mso-list: l6 level1 lfo13; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
jangka pendek : utang yang harus dibayar dalam waktukurang dari satu tahun.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l9 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
usaha</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l9 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Utang
wesel </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l9 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Biaya
yang masih harus dibayar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57.3pt; mso-add-space: auto; mso-list: l9 level1 lfo14; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pendapatan
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hipotik</span></div>
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bank</span></div>
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Modal</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akun
pendapatan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Akun
beban</span></div>
Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com0tag:blogger.com,1999:blog-545161342745455271.post-18380198273576239482012-12-03T06:10:00.000-08:002012-12-03T06:10:09.976-08:00<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">FUNGSI AKUNTANSI PADA
PERUSAHAAN</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">PENGERTIAN PERUSAHAAN</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Perusahaa adalah suatu organisasi yang didirikan oleh
seseorang atau sekelompok orang atau suatu badan lainnya yang kegiatannya
melakukan produksi dan distribusi dalam memenuhi kebutuhan ekonomis manusia.
Kebutuhan ekonomis manusia dapat berupa sandang, pangan dan papan. Selain untuk
memenuhi kebutuhan ekonomis juga memiliki tujuan ekonomi lainnya, yaitu mencari
laba. Namun ada pula organisasi yang melakukan produksi dan distribusi yang
tidak bertujuan mencari laba, seperti yayasan, lembaga keagamaan, dan
lain-lain. Dalam kegiatan produksi perusahaan memerlukan atau menghimpun
sejumlah factor produksi, yaitu manusia (sebagai tenaga kerja), modal (uang,
mesin, bangunan), sumber daya alam (air, tanah, udara, gas, hutan, laut),
keunggulan lainnya (teknologi, metode produksi, jaringan distribusi pasar), dan
lain-lain. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">JENIS DAN BENTUK BADAN
USAHA</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sebelum
mendirikan suatu perusahaan tentunya seseorang harus memikirkan bidang usaha
apa yang akan digeluti dan apa yang dipakai untuk mencapai tujuan tersebut,
karena bidang usaha akan menentukan jenis usaha dan sarana apa yang dipakai
akan menentukan bentuk usaha yang akan dijalankan. Pada umumnya jenis
perusahaan digolongkan menjadi :</span></div>
<div class="MsoNormal" style="margin-left: 39.3pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perusahaan Jasa (<i style="mso-bidi-font-style: normal;">service company</i>)</span></div>
<div class="MsoNormal" style="margin-left: 39.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perusahaan
jasa adalah perusahaan yang produk utama yang dijualnya adalah jasa, seperti
akuntan, dokter, salon kecantikan, biro perjalanan dan lain-lain.</span></div>
<div class="MsoNormal" style="margin-left: 39.3pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perusahaan Dagang (<i style="mso-bidi-font-style: normal;">merchandising company</i>)</span></div>
<div class="MsoNormal" style="margin-left: 39.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Peruasahaan
dagang adalah perusahaan yang kegiatannya membeli barang dagangan untuk
kemudian dijual kembali. Contohnya, <i style="mso-bidi-font-style: normal;">leader</i>,
apotek, supermarket, dan lain-lain.</span></div>
<div class="MsoNormal" style="margin-left: 39.3pt; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perusahaan Manufaktur (<i style="mso-bidi-font-style: normal;">manufacturing company</i>)</span></div>
<div class="MsoNormal" style="margin-left: 39.3pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perusahaan
manufactur adalah perusahaan yang mengolah bahan baku dengan sumber daya yang
ada menjadi barang jadi yang kemudian untuk dijual. Contoh: pabrik tah, pabrik
mie, dan lain-lain.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Perusahaan perseorangan adalah perusahaan yang dimiliki
seluruhnya oleh perseorangan untuk keuntungan dirinya sendiri. Bntuk perusahaan
seperti ini mudah dalam pembntukannya karena seorang <i style="mso-bidi-font-style: normal;">entrepenur</i> dapat memulai sendiri usaha yang diinginkan. Keuntungan
lain dari perusahaan ini adalah : </span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l4 level1 lfo2; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pemilik
perusahaan mengendalikan secara langsung sehingga dapat dilakukan
keputusan yang cepat.</span></li>
<li class="MsoNormal" style="mso-list: l4 level1 lfo2; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak
terlalu dipengaruhi oleh peraturan pemerintah yang ketat.</span></li>
<li class="MsoNormal" style="mso-list: l4 level1 lfo2; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Keuntungan
dinikmati sendiri dan demikian risiko usaha ditanggung sendiri.</span></li>
</ol>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Namun demikian,
perusahaan perseorangan ini juga memiliki beberapa klemahan yaitu :</span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l2 level1 lfo3; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kesulitan
untuk memperoleh dana dalam jumlah besar.</span></li>
<li class="MsoNormal" style="mso-list: l2 level1 lfo3; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pemilik
perusahaan menanggun beban utang dalam arti yang seluas-luasnya.</span></li>
<li class="MsoNormal" style="mso-list: l2 level1 lfo3; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Usia
perusahaan sangat tergantung dengan usia pemilik perusahaan dan
kebijakannya.</span></li>
<li class="MsoNormal" style="mso-list: l2 level1 lfo3; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Keahlian
manajemen yang terbatas.</span></li>
<li class="MsoNormal" style="mso-list: l2 level1 lfo3; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tidak
terjaminnya karyawan dalam mengembangkan kariernya sehingg pemilik
perusahaan sulit mempertahankan karyawan yang berpotensi.</span></li>
</ol>
<div class="MsoNormal" style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perusahaan
persekutuan adalah perusahaan yang dimiliki oleh dua orang atau lebih menurut
pada perjaanjian yang telah disepakati. Keuntungan bentuk perusahaan ini
dibanding dengan peruasahaan perseorangan adalah lebih memungkinkan menghimpun
dana yang relative besar dari beberapa sekutu dan menuntut penerapan keahlian
manajemen yang lebih baik. Sedangkan kelemahan bentuk usaha ini adalah :</span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l1 level1 lfo4; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tanggung
jawab sekutu dalam menanggung beban utag yang tidak terbatas.</span></li>
<li class="MsoNormal" style="mso-list: l1 level1 lfo4; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kelangsungan
hidup persekutuan kurang terjamin jika ada salah satu sekutu keluar atau
meninggal dunia.</span></li>
<li class="MsoNormal" style="mso-list: l1 level1 lfo4; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kesulitan
dalam pemindahan kepemilikan sekutu dan tidak fleksibel untuk mengubah
jumlah anggota persekutuan.</span></li>
<li class="MsoNormal" style="mso-list: l1 level1 lfo4; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kemungkinan
timbulnya konflik yang kompleks disbanding dengan perusahaan perorangan.</span></li>
</ol>
<div class="MsoNormal" style="margin-left: 18.0pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perseroan
terbatas adalah bentuk badan usaha dan merupakan badan hukum yang terpisah dan
kepemilikan dibagi dalam saham-saham. Pemisahan ini memberikan keuntungan pada
bentuk perseroan terbatas, yaitu :</span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="mso-list: l3 level1 lfo5; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tanggung
jawab terhadap utang perusahaan terbatas.</span></li>
<li class="MsoNormal" style="mso-list: l3 level1 lfo5; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kelanjutan
usaha yang lebih terjamin, artinya perusahaan akan terus beroperasi
meskipun pendiri meninggal atau keluar dari perusahaan.</span></li>
<li class="MsoNormal" style="mso-list: l3 level1 lfo5; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pemindahan
kepemilikan yang mudah dengan menjual saham di pasar modal.</span></li>
<li class="MsoNormal" style="mso-list: l3 level1 lfo5; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Mudah
untuk mengumpulkan dana dalam jumlah besar melalui penjualan saham atau
obligasi.</span></li>
<li class="MsoNormal" style="mso-list: l3 level1 lfo5; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Memungkinkan
diperolehnya manajemen yang professional.</span></li>
</ol>
<div class="MsoNormal" style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Walaupun
demikian perseroan terbatas juga memiliki kelemahan seperti pemilik harus
menanggung pajak yang lebih besar, pembentukan yang kompleks dan mahal,
kemungkinan timbulnya agency problem atau konflik antar kelompok yang semakin
besar di dalam perusahaan, dan memerlukan biaya yang lebih besar untuk memenuhi
peraturan pemerintah terutama yang berkaitan dengan pasar modal.</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ketiga
bentuk badan usaha tersebut adalah bentuk badan usaha yang dimiliki oleh
swasta. Di Indonesia pilar ekonomi tidak hanya oleh swasta, tetapi juga
disokong oleh loperasi dan badan usaha milik negara. Koperasi adalah kumpulan
orang-orang yang melakukan usaha bersama atas dasar kekeluargaan. Modal
diperoleh dari iuran anggota. Sedangkan badan usaha milik negara dapat
berbentuk perum, persero, dan perusahaan jawatan (perjan). Perbedaan uatama
bentuk perusahaan yang berbentuk badan usaha milik negara tersebut dilihat dari
sisi akuntansiadalah sifat kepemilikan serta hak-hak dan kewajiban hukum dari
masing-masing organisasi tersebut.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">FUNGSI AKUNTANSI DALAM
PERUSAHAAN</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Akuntansi
diperlukan dalam perusahaan karena mengukur efektivitas alokasi sumber daya
pemilik dan kreditor ke dalam aktiva produksi sehingga menghasilkan tingkat
laba yang diinginkan serta seberapa besar efisiensi yang telah dilakukan untuk
menekan beban yang harus ditanggung perusahaan. </span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Di
Indonesia kewajiban melakukan pembukuan setiap perusahaan didasarkan pada Kitab
Undang-Undang (KUHD) Pasal 6, yang berbunyi: “Tiap-tiap orang yang
melakukan/menjalankan perusahaan sehingga diketahui segala hak dan
kewajibannya”.<span style="mso-spacerun: yes;"> </span>Tujuan yang akan dicapai
adalah untuk memperoleh informasi tentang transaksi keuangan dan transaksi
barang agar dapat ditetukan dengan tepat kebijakan perusahaan selanjutnya.</span></div>
Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com0tag:blogger.com,1999:blog-545161342745455271.post-69057645713753738762012-11-21T20:42:00.004-08:002012-11-21T20:42:40.784-08:00BIDANG PENGETAHUAN DAN PROFESI AKUNTANSI<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="margin-left: 4.5pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> Tujuan Pelaporan Keuangan dan Jenis Informasi Yang Harus Disediakan </span></b></div>
<div class="MsoNormal" style="margin-left: 4.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">A. Pengertian Laporan
Keuangan</span></div>
<div class="MsoNormal" style="margin-left: 4.5pt; text-indent: 31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Laporan
keuangan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"> adalah catatan informasi keuangan
suatu perusahaan pada suatu </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><a href="http://id.wikipedia.org/wiki/Periode_akuntansi" title="Periode akuntansi"><span style="color: windowtext; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">periode akuntansi</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"> yang dapat digunakan untuk
menggambarkan kinerja perusahaan tersebut. Laporan keuangan adalah bagian dari
proses </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><a href="http://id.wikipedia.org/w/index.php?title=Pelaporan_keuangan&action=edit&redlink=1" title="Pelaporan keuangan (halaman belum tersedia)"><span style="color: windowtext; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">pelaporan
keuangan</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">.</span></div>
<div class="MsoNormal" style="margin-left: 4.5pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 4.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";">B. Tujuan Pelaporan Keuangan</span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; text-align: justify; text-indent: -27.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: FI;">1.
Laporan keuangan organisasi nonbisnis hendaknya dapat memberikan informasi yang
bermanfaat bagi penyedia dan calon penyedia sumber daya, serta pemakai dan
calon pemakai lainnya dalam pembuatan keputusan yang rasional mengenai alokasi
sumber daya organisasi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; text-align: justify; text-indent: -27.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: FI;">2.
Memberikan informasi untuk membantu para penyedia dan calon penyedia sumber
daya, serta pemakai dan calon pemakai lainnya dalam menilai pelayanan yang
diberikan oleh organisasi nonbisnis serta kemampuannya untuk melanjutkan member
pelayanan tersebut.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; text-align: justify; text-indent: -27.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: FI;">3.
Memberikan informasi yang bermanfaat bagi penyedia dan calon penyedia sumber
daya, serta pemakai dan calon pemakai lainnya dalam menilai kinerja manajer
organisasi nonbisnis atas pelaksanaan tanggung jawab pengelolaan serta aspek
kinerja lainnya.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; text-align: justify; text-indent: -27.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: FI;">4.
Memberikan informasi mengenai sumber daya ekonomi, kewajiban, dan kekayaan
bersih organisasi, serta pengaruh dari transaksi, peristiwa dan kejadian
ekonomi yang mengubah sumber daya dan kepentingan sumber daya tersebut.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; text-align: justify; text-indent: -27.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: FI;">5.
Memberikan informasi mengenai kinerja organisasi selama satu periode.
Pengukuran secara periodic atas perubahan jumlah dan keadaan/kondisi sumber
kekayaan bersih organisasi nonbisnis serta informasi mengenai usaha dan hasil
pelayanan organisasi secara bersama-sama yang dapat menunjukkan informasi yang
berguna untuk menilai kinerja.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; text-align: justify; text-indent: -27.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: FI;">6.
Memberikan informasi mengenai bagaimana oganisasi memperoleh dan membelanjakan
kas atau sumber daya kas, mengenai utang dan pembayaran kembali utang, dan
mengenai factor-faktor lain yang dapat mempengaruhi likuiditas organisasi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; text-align: justify; text-indent: -27.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: FI;">7.
Memberikan penjelasan dan interprestasi untuk membantu pemakai dalam memahami
informasi keuangan yang diberikan.</span></div>
<div class="MsoNormal" style="margin-left: 45.0pt; text-align: justify; text-indent: -27.0pt;">
<span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: FI;">C. Jenis Informasi Yang
Disediakan.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><a href="http://id.wikipedia.org/wiki/Neraca_%28akuntansi%29" title="Neraca (akuntansi)"><span style="color: windowtext; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Neraca</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><a href="http://id.wikipedia.org/wiki/Laporan_laba_rugi" title="Laporan laba rugi"><span style="color: windowtext; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Laporan laba rugi</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><a href="http://id.wikipedia.org/w/index.php?title=Laporan_perubahan_ekuitas&action=edit&redlink=1" title="Laporan perubahan ekuitas (halaman belum tersedia)"><span style="color: windowtext; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">Laporan perubahan ekuitas</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Laporan perubahan posisi keuangan yang dapat disajikan
berupa </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><a href="http://id.wikipedia.org/wiki/Laporan_arus_kas" title="Laporan arus kas"><span style="color: windowtext; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">laporan arus kas</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> atau </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"><a href="http://id.wikipedia.org/w/index.php?title=Laporan_arus_dana&action=edit&redlink=1" title="Laporan arus dana (halaman belum tersedia)"><span style="color: windowtext; mso-fareast-font-family: "Times New Roman"; text-decoration: none; text-underline: none;">laporan
arus dana</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; mso-add-space: auto; mso-list: l0 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Catatan dan laporan lain serta materi penjelasan yang
merupakan bagian integral dari laporan keuangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 4.5pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 4.5pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 4.5pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Arti
Penting Prinsip Akuntansi Berterima Umum Sebagai Pedoman Pelaporan.</span></b></div>
<div style="text-indent: 36.0pt;">
<span lang="IN" style="mso-ansi-language: IN;">Di
bidang akuntansi dan keuangan terutama audit di Indonesia, dikenal istilah “<span style="mso-bidi-font-weight: bold;">prinsip akuntansi yang berlaku umum di
Indonesia</span>” (merupakan padanan dari frasa “<i>generally accepted
accounting principles</i>”) adalah suatu istilah teknis </span><a href="http://id.wikipedia.org/wiki/Akuntansi" title="Akuntansi"><span lang="IN" style="mso-ansi-language: IN;">akuntansi</span></a><span lang="IN" style="mso-ansi-language: IN;"> yang mencakup konvensi aturan, dan prosedur yang
diperlukan untuk membatasi </span><a href="http://id.wikipedia.org/wiki/Standar_praktik_akuntansi" title="Standar praktik akuntansi"><span lang="IN" style="mso-ansi-language: IN;">praktik
akuntansi</span></a><span lang="IN" style="mso-ansi-language: IN;"> yang berlaku
umum di wilayah tertentu pada saat tertentu. Prinsip akuntansi yang berlaku
umum di suatu wilayah tertentu mungkin berbeda dari prinsip akuntansi yang
berlaku di wilayah lain. Oleh karena itu, untuk laporan keuangan yang akan
didistribusikan kepada umum di </span><a href="http://id.wikipedia.org/wiki/Indonesia" title="Indonesia"><span lang="IN" style="mso-ansi-language: IN;">Indonesia</span></a><span lang="IN" style="mso-ansi-language: IN;">, harus disusun sesuai dengan prinsip akuntansi
yang berlaku umum di Indonesia. Sesuai standar pelaporan pertama dari </span><a href="http://id.wikipedia.org/wiki/Standar_auditing" title="Standar auditing"><span lang="IN" style="mso-ansi-language: IN;">standar auditing</span></a><span lang="IN" style="mso-ansi-language: IN;">, </span><a href="http://id.wikipedia.org/w/index.php?title=Laporan_auditor&action=edit&redlink=1" title="Laporan auditor (halaman belum tersedia)"><span lang="IN" style="mso-ansi-language: IN;">auditor dalam laporannya</span></a><span lang="IN" style="mso-ansi-language: IN;"> akan mengungkapkan dalam apakah laporan keuangan
yang diaudit telah disajikan sesuai dengan prinsip akuntansi yang berlaku umum
di Indonesia.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Prinsip Akuntansi Berterima Umum
(PABU) memberi pedoman tentang akuntansi, yakini:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 18.0pt; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 22.5pt; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengukuran</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 18.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengukuran
atau penilaian adalah penentuan jumlah rupiah sebagai unit pengukur suatu objek
yang terlibat dalam suatu transaksi keuangan.</span></div>
<div class="MsoListParagraph" style="line-height: normal; margin-left: 18.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 22.5pt; text-indent: -13.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengakuan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 18.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengakuan
ialah suatu jumlah rupiah (kos) kedalam system akuntansi sehingga jumlah
tersebut akan mempengaruhi suatu pos dan terefleksi dalam laporan keuangan.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 4.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">3.Penyajian</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 18.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengungkapan
berarti pembeberan hal hal informative yang di anggap penting dan bermanfaat
bagi pemakai selain apa yang dapat dinyatakan melalui laporan keuangan utama
dan cara cara penyampaiannya.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">4.Pengauditan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 18.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengauditan
ialah membahas prinsip, prosedur, dan teknik pengauditan laporan keuangan untuk
member pendapat tentang kewajaran penyajian laporan keuangan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 4.5pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 4.5pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"> Perbedaan Pengertian Akuntansi dan Standar PABU</span></b></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 4.5pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengertian
Akuntansi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 4.5pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Akuntansi adalah pengukuran, penjabaran, atau
pemberian kepastian mengenai informasi yang akan membantu manajer, investor,
otoritas pajak dan pembuat keputusan lain untuk membuat alokasi sumber daya
keputusan di dalam perusahaan, organisasi, dan lembaga pemerintah.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 4.5pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Standar PABU</span></div>
<div style="text-align: justify; text-indent: 36.0pt;">
Laporan keuangan adalah suatu
asersi yang disusun berdasarkan suatu standar atau kriteria yang diterima
secara umum dalam praktek bisnis (<i>generally accepted</i>). Suatu pernyataan
standar akuntansi keuangan (PSAK) diterima secara umum apabila telah melalui
suatu mekanisme yang disebut <i>public hearing</i> untuk memperoleh pengakuan
dari masyarakat. Draft PSAK harus dapat diterima oleh berbagai pihak yang
berkepentingan dan dikeluarkan oleh suatu lembaga atau institusi yang mendapat
pengakuan dan kepercayaan dari masyarakat. Di Indonesia, institusi tersebut
adalah Ikatan Akuntan Indonesia (IAI). Komponen-komponen masyarakat yang
berkepentingan atas prinsip akuntansi tersebut terdiri dari banyak pihak, yakni
kalangan akademis, analis pasar modal, pemerintah, pengusaha, karyawan dan
lain-lain. Otoritas atau lembaga pemerintah yang paling berkepentingan adalah
pihak BAPEPAM, Bank Indonesia, Direktorat Jenderal Lembaga Keuangan dan Dirjen
Pajak.</div>
<div style="text-align: justify; text-indent: 36.0pt;">
Apa-apa saja yang dapat
dianggap sebagai bagian dari Prinsip Akuntansi yang Berlaku Umum (PABU) ?
Banyak praktisi dan akademis memandang sempit prinsip akuntansi dengan
menganggap bahwa SAK adalah satu-satunya PABU. Perlu diketahui bahwa SAK adalah
bagian kecil dari PABU. SAK yang ada sekarang dikeluarkan oleh IAI melalui
suatu organ yang kita kenal dengan Dewan Standar Akuntansi Keuangan (DSAK).
Dewan ini bertugas untuk menyusun draft standar akuntansi keuangan yang akan
diberlakukan. Draft tersebut terlebih dahulu didiskusikan dengan Dewan
Konsultatif Standar Akuntansi Keuangan (DKSAK) untuk kemudian dikeluarkan
draft-nya. Bila telah diperoleh masukan, dilakukan sosialisasi (<i>public
hearing</i>) untuk memperoleh masukan lebih banyak lagi dari masyarakat luas
(pemakai laporan keuangan). Selanjutnya, bila tidak ada masalah lagi, maka IAI
akan mengesahkan standar tersebut dan diberlakukan secara efektif. Berbeda
dengan di Indonesia, Amerika Serikat mendirikan badan penyusun standar
akuntansi yang berada di luar asosiasi profesi. Badan ini adalah Financial
Accounting Standards Board (FASB) yang tidak berada di bawah AICPA melainkan di
bawah Financial Accounting Foundation (FAF). Badan ini berwenang penuh dalam
menentukan standar akuntansi yang akan ditetapkan.</div>
<div style="text-align: justify;">
Sejak dilakukan pengadopsian IAS/IFRS menjadi SAK
terjadi perubahan yang signifikan terhadap praktek pelaporan keuangan di
Indonesia. Perubahan itu menuntut para praktisi akuntansi untuk selalu
mempelajari perkembangan dan perubahan-perubahan standar akuntansi keuangan
yang berkembang sangat cepat.</div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> Hal-Hal Yang diatur Dalam Standar Akuntansi</span></b></div>
<div class="MsoNormal" style="line-height: normal; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Salah satu
sarana penunjang yang diperlukan oleh suatu perusahaan atau suatu unit ekonomi
adalah standar akuntansi yang memungkinkan terlaksananya sistem informasi
manajemen dengan baik. Standar akuntansi dapat dipergunakan sebagai pedoman
dalam menyusun laporan keuangan yang layak serta memiliki daya banding sehingga
dapat menyajikan informasi yang bernilai bagi pihak-pihak yang berkepentingan.
Standar akuntansi merupakan landasan atau petunjuk bagi mereka untuk melakukan
praktek atau kegiatan di bidang akuntansi, agar laporan keuangan lebih berguna
dan tidak menyesatkan. Hal ini diperjelas oleh Ikatan Akuntansi Indonesia dalam
Standar Akuntansi Keuangan (SAK) sebagai pedoman pokok penyusunan dan penyajian
laporan keuangan bagi perusahaan, dana pensiun dan unit ekonomi lainnya adalah
sangat penting, agar laporan keuangan lebih berguna, dapat dimengerti dan dapat
diperbandingkan serta tidak menyesatkan.</span></div>
<div style="text-indent: 36.0pt;">
Secara garis besar ada empat hal pokok yang
diatur dalam standar akuntansi. Yang pertama berkaitan dengan definisi elemen
laporan keuangan atau informasi lain yang berkaitan. Definisi digunakan dalam
standar akuntansi untuk menentukan apakah transaksi tertentu harus dicatat dan
dikelompokkan ke dalam aktiva, hutang, modal, pendapatan dan biaya. Yang kedua
adalah pengukuran dan penilaian. Pedoman ini digunakan untuk menentukan nilai
dari suatu elemen laporan keuangan baik pada saat terjadinya transaksi keuangan
maupun pada saat penyajian laporan keuangan (pada tanggal neraca). Hal ketiga
yang dimuat dalam standar adalah pengakuan, yaitu kriteria yang digunakan untuk
mengakui elemen laporan keuangan sehingga elemen tersebut dapat disajikan dalam
laporan keuangan. Yang terakhir adalah penyajian dan pengungkapan laporan
keuangan. Komponen keempat ini digunakan untuk menentukan jenis informasi dan
bagaimana informasi tersebut disajikan dan diungkapkan dalam laporan keuangan.
Suatu informasi dapat disajikan dalam badan laporan (Neraca, Laporan Laba/Rugi)
atau berupa penjelasan (notes) yang menyertai laporan keuangan.</div>
<div style="text-indent: 36.0pt;">
Keempat hal itulah yang diusahakan oleh negara
barat untuk diharmonisasikan secara internasional. Mereka percaya bahwa
harmonisasi standar akuntansi internasional akan meningkatkan daya banding
laporan keuangan secara internasional, dapat menghemat biaya terutama bagi
penyaji dan pemakai laporan keuangan, dan memperbaiki standar akuntansi
nasional masing-masing negara (Turner 1983).</div>
<div style="text-indent: 36.0pt;">
<br /></div>
<b style="mso-bidi-font-weight: normal;"> Akuntansi Sebagai Suatu Profesi
Serta Bidang Profesi Yang dicakupinya</b><br />
<div class="MsoNormal" style="line-height: normal; mso-margin-top-alt: auto; text-indent: 31.9pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Menurut
International Federation of Accountants (dalam Regar, 2003) yang dimaksud
dengan profesi akuntan adalah semua bidang pekerjaan yang mempergunakan
keahlian di bidang akuntansi, termasuk bidang pekerjaan akuntan publik, akuntan
intern yang bekerja pada perusahaan industri, keuangan atau dagang, akuntan
yang bekerja di pemerintah, dan akuntan sebagai pendidik. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 31.9pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Dalam arti sempit, profesi akuntan adalah lingkup
pekerjaan yang dilakukan oleh akuntan sebagai akuntan publik yang lazimnya
terdiri dari pekerjaan audit, akuntansi, pajak dan konsultan manajemen. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 31.9pt;">
<span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Profesi Akuntan biasanya dianggap sebagai salah satu
bidang profesi seperti organisasi lainnya, misalnya Ikatan Dokter Indonesia
(IDI). Supaya dikatakan profesi ia harus memiliki beberapa syarat sehingga
masyarakat sebagai objek dan sebagai pihak yang memerlukan profesi, mempercayai
hasil kerjanya.</span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="SV" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Secara garis besar Akuntan dapat digolongkan
sebagai berikut:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="SV" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">1.Akuntan Publik (Public Accountants)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 31.2pt;">
<span lang="SV" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Akuntan publik atau juga
dikenal dengan akuntan eksternal adalahakuntan independen yang memberikan
jasa-jasanya atas dasar pembayarantertentu. Mereka bekerja bebas dan umumnya
mendirikan suatu kantorakuntan. Yang termasuk dalam kategori akuntan publik
adalah akuntan yangbekerja pada kantor akuntan publik (KAP) dan dalam
prakteknya sebagaiseorang akuntan publik dan mendirikan kantor akuntan,
seseorang harusmemperoleh izin dari Departemen Keuangan. Seorang akuntan publik
dapatmelakukan pemeriksaan (audit), misalnya terhadap jasa perpajakan,
jasakonsultasi manajemen, dan jasa penyusunan sistem manajemen.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="SV" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">2.</span><span lang="SV" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";"> </span><span lang="SV" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Akuntan Intern (Internal Accountant)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 31.2pt;">
<span lang="SV" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Akuntan intern adalah
akuntan yang bekerja dalam suatu perusahaanatau organisasi. Akuntan intern ini
disebut juga akuntan perusahaan atauakuntan manajemen. Jabatan tersebut yang
dapat diduduki mulai dari Stafbiasa sampai dengan Kepala Bagian Akuntansi atau
Direktur Keuangan.Tugas mereka adalah menyusun sistem akuntansi, menyusun
laporankeuangan kepada pihak-pihak eksternal, menyusun laporan keuangan
kepadapemimpin perusahaan, menyusun anggaran, penanganan masalah perpajakandan
pemeriksaan intern.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">3.Akuntan Pemerintah (Government Accountants)</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 31.2pt;">
<span lang="IN" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: IN; mso-fareast-font-family: "Times New Roman";">Akuntan pemerintah adalah
akuntan yang bekerja pada lembaga-lembaga pemerintah, misalnya di kantor Badan
Pengawas Keuangan danPembangunan (BPKP), Badan Pengawas Keuangan (BPK).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span lang="SV" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">4. Akuntan Pendidik</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 31.2pt;">
<span lang="SV" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Akuntan pendidik adalah
akuntan yang bertugas dalam pendidikanakuntansi, melakukan penelitian dan
pengembangan akuntansi, mengajar, danmenyusun kurikulum pendidikan akuntansi di
perguruan tinggi.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="background: white; line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 31.1pt;">
<span lang="SV" style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: SV; mso-fareast-font-family: "Times New Roman";">Seseorang berhak menyandang
gelar Akuntan bila telah memenuhi syaratantara lain: Pendidikan Sarjana jurusan
Akuntansi dari Fakultas EkonomiPerguruan Tinggi yang telah diakui menghasilkan
gelar Akuntan atau perguruantinggi swasta yang berafiliasi ke salah satu
perguruan tinggi yang telah berhakmemberikan gelar Akuntan. Selain itu juga
bisa mengikuti Ujian NasionalAkuntansi (UNA) yang diselenggarakan oleh
konsorsium Pendidikan TinggiIlmu Ekonomi yang didirikan dengan SK Mendikbud RI
tahun 1976.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com0tag:blogger.com,1999:blog-545161342745455271.post-29051157884730494952012-11-21T20:39:00.001-08:002012-11-21T20:39:27.102-08:00JENIS-JENIS TRANSAKSI KEUANGAN<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="line-height: normal; margin-left: 54.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 205.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Transaksi keuangan yang teradi mengubah besarnya komponen
(harta, utang, dan modal) dalam persamaan akuntansi. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 92.15pt; mso-list: l2 level2 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 92.15pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Transaksi yang Mengakibatkan
Perubahan Harta dengan Harta</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 110.15pt; mso-list: l3 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 92.15pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pembelian harta secara tunai</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 110.15pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 92.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh : Perusahaan membeli perlengkapan senilai
Rp450.000,00. Transaksi ini mengakibatkan harta berupa <i style="mso-bidi-font-style: normal;">perlengkapan </i>bertambah,<i style="mso-bidi-font-style: normal;"> </i>sedangkan
harta berupa <i style="mso-bidi-font-style: normal;">kas</i> berkurang
masing-masing senilai Rp 450.000,00.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 110.15pt; mso-list: l3 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 92.15pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penerimaan piutang usaha</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 110.15pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 92.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh : diiterima pelunasan piutang usaha senilai
Rp2.300.000,00. Transaksi ini mengakibatkan harta berupa <i style="mso-bidi-font-style: normal;">kas</i> bertambah, sedangkan harta berupa <i style="mso-bidi-font-style: normal;">piutang</i> usaha berkurang masing-masing senilai Rp2.300.000,00.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 110.15pt; mso-list: l3 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 92.15pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penjualan aktiva secara tunai</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 110.15pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 92.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh : dijual tunai peralatan kantor bekas pakai senilai
Rp3.600.000,00. Transaksi ini mengakibatkan harta berupa <i style="mso-bidi-font-style: normal;">kas </i>bertambah dan harta berupa <i style="mso-bidi-font-style: normal;">peralatan</i>
berkurang masing-masing senilai Rp3.600.00,00.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 3.0cm; mso-list: l2 level2 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 92.15pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Transaksi yang Mengakibatkan
Perubahan Harta dan Utang</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 103.05pt; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 92.15pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pembelian harta secara kredit</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 103.05pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 92.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh : dibeli kendaraan senilai Rp75.000.000,00 secara
kredit. Transaksi ini mengakibatkan harta berupa <i style="mso-bidi-font-style: normal;">kendaraan</i> bertambah dan <i style="mso-bidi-font-style: normal;">utang</i>
juga bertambah masing-masing senilai Rp75.000.000,00.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 103.05pt; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 92.15pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Menerima pinjaman dari kreditor</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 103.05pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 92.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh : perusahaan menerima pinjaman dari Bank senilai
Rp12.000.000,00. Transaksi itu mengakibatkan harta berupa <i style="mso-bidi-font-style: normal;">kas</i> bertambah dan <i style="mso-bidi-font-style: normal;">utang</i>
bertambah, masing-masing senilai Rp12.000.000,00.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 103.05pt; mso-list: l1 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 92.15pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pembayaran utang</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 103.05pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 92.15pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh : perusahaan membayar utang kepada Bank senilai
Rp500.000,00. Perubahan yang terjadi adalah harta berupa <i style="mso-bidi-font-style: normal;">kas</i> berkurang<i style="mso-bidi-font-style: normal;">, utang</i> juga
berkurang senilai Rp500.000,00.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 78.0pt; mso-list: l2 level2 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Transaksi yang Mengakibatkan
Perubahan Harta dan Modal</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 99.25pt; mso-list: l0 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 70.9pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Investasi oleh pemilik</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 99.25pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 70.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh : Darmawan memulai usahanya dengan menyetorkan modal
senilai Rp1.000.000,00 tunai. Perubahan yang terjadi berupa <i style="mso-bidi-font-style: normal;">kas</i> bertambah dan <i style="mso-bidi-font-style: normal;">modal</i> bertambah masing-masing Rp1.000.000,00.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 88.9pt; mso-list: l0 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 70.9pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penerimaan pendapatan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 88.9pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 70.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh
: diterima tunai pendapatan jasa pemeriksaan yang telah selesai dilakukan
sebesar Rp8.500.00,00. Perubahan yang terjadi berupa <i style="mso-bidi-font-style: normal;">kas </i>bertambah dan <i style="mso-bidi-font-style: normal;">modal</i>
bertambah masing-masing Rp8.500.000,00.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 88.9pt; mso-list: l0 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 70.9pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pembayaran beban</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 88.9pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 70.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh
: dibayar gaji pegawai sebesar Rp1.500.000,00. Perubahan yang terjadi harta
berupa <i style="mso-bidi-font-style: normal;">kas </i>berkurang dan <i style="mso-bidi-font-style: normal;">modal</i> berkurang masing-masing senilai
Rp1.500.000,00.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 88.9pt; mso-list: l0 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 70.9pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Penarikan modal oleh pemilik</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 88.9pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 70.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Contoh
: diambil untuk keperluan pribadi uang senilai Rp100.000,00. Maka harta berupa <i style="mso-bidi-font-style: normal;">kas</i> dan <i style="mso-bidi-font-style: normal;">modal </i>berkurang masing-masing senilai Rp100.000,00.</span></div>
Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com0tag:blogger.com,1999:blog-545161342745455271.post-28000598996411286242012-11-21T20:17:00.002-08:002012-11-21T20:17:48.642-08:00AKUNTANSI SEBAGAI SISTEM INFORMASI
<br />
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Sejarah
Perkembangan Akuntansi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pada awalnya
pencatatan transaksi perdagangan dilakukan dengan cara sederhana, yaitu dicatat
pada batu, kulit kayu, dan sebagaiya. Catatan tertua yang berhasil ditemukan
sampai saat ini masih tersimpan, yaitu berasal dari Babilonia pada 3600 SM.
Penemuan yang sama juga diperoleh di Mesir dan Yunani Kuno. Pencatatan itu
belum dilakukan secara sistematisdan sering tidak lengkap. Pencatatan yang
lebih lengkap dikembangkan di Italia setelah dikenal angka-angka decimal Arab
dan semakin berkembangnya dunia usaha pada waktu itu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perkembangan
akuntansi terjadi bersamaan dengan ditemukannya system pembukuan berpasangan (<i style="mso-bidi-font-style: normal;">double entry system</i>) oleh
pedagang-pedagang Venesia yang merupakan kota dagang yang terkenal di Italia
pada masa lalu. Dengan dikenalnya system pembukuan berpasangan tersebut, pada
tahun 1494 telah diterbitkan sebuah buku tentang pelajaran pembukuan
berpasangan yang ditulis oleh seorang pemuka agama dan ahli matematika bernama <b style="mso-bidi-font-weight: normal;">Luca Pacioli</b> dengan judul Summa de
Arithmatica, Geometrica, Proportioni et Proportionalita yang berisi tentang
pelajaran pembukuan untuk para pengusaha. Bagian berisi pelajaran pembukuan itu
berjudul Tractatus de Computis et Scriptoris. Buku tersebut kemudian tersebar
di Eropa Barat dan selanjutnya dikembangkan oleh para pengarang berikutnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">System pembukuan
berpasangan tersebut selanjutnya berkembang dengan system yang menyebut asal
negaranya, misalnya system belanda, system Inggris, dan system Amerika Serikat.
System Belanda atau tata buku disebut juga system continental. System Inggris
dan Amerika Serikat disebut system Anglo Saxon. Perkembangan akuntansi dari
sistem continental Anglo Saxon pada abad pertengahan, dimulai pada saat pusat
perdagangan pindah dari Venesia ke Eropa Barat. Eropa Barat terutama, Inggris
menjadi pusat perdagangan pada masa revolusi industri. Pada waktuitu pula
akuntansi mulai berkembang dengan pesat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pada akhir abad
ke-19, sistem pembukuan berpasangan berkembang di Amerika Serikat yang disebut <i style="mso-bidi-font-style: normal;">accounting</i> (akuntansi). Sejalan dengan
perkembangan teknologi di negara itu, sekitar pertengahan abad ke-20 telah
dipergunakan computer untuk pengolahan data akuntansi sehingga praktik
pembukuan berpasangan dapat diselesaikan dengan lebih baik dan efisien.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Perkembangan
akuntansi di Indonesia dapat kita lihat mulai pada zaman penjajahan Belanda. Di
Indonesia, akuntansi telah digunakan dalam pembukuan sejak tahun 1642 oleh
pemerintah Belanda. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pada pencatatan
pembukuan <i style="mso-bidi-font-style: normal;">Amphoan Society</i> (1747),
perusahaan milik Belanda yang beroperasi di Indonesia juga memperlihatkan
penggunaan tata buku sistem continental. Memang pada mulanya Indonesia menganut
sistem continental sama seperti yang dipakai Belanda. Dalam perkembangannya
sistem continental semakin ditinggalkan dan semakinbanyak diterapkan sistem
akuntansi Anglo Saxon. Peralihan ini didorong oleh dua hal sebagai berikut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Adanya
penanaman modal asing di Indonesia banyak membawa dampak positif terhadap
perkembangan akuntansi, seperti beralihnya tata buku (akuntansi sistem
continental ke akuntansi sistem Anglo Saxon). Perkembangan ini terjadi karena
sebagian besar penanaman modal asing (PMA) menggunakan sistem akuntansi Amerika
Serikat.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Hamper
sebagian besar mereka yang berperan dalam kegiatan perkembangan akuntansi
menyelesaikan pendidikannya di Amerika Serikat dan menerapkan Ilmunya di
Indonesia. Dengan demikian sistem Anglo Saxon lehih dominan digunakan di
Indonesia.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">DEFINISI
AKUNTANSI</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 6.0pt; margin-left: 0cm; mso-add-space: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -.55pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Definisi akuntansi dapat dilihat
dari dua sudut pandang yaitu:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 21.3pt; mso-list: l1 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Definisi dari Sudut Pemakai Jasa
Akuntansi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 1.0cm; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">“suatu disiplin yang menyediakan
informasi yang diperlukan untuk melaksanakan kegiatan secara efisien dan
mengevaluasi kegiatan-kegiatan suatu organisasi”</span></i></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 1.0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Informasi yang dihasilkan Akuntansi diperlukan untuk :</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 2.0cm; mso-list: l6 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Membuat perencanaan yang efektif,
pengawasan dan pengambilan keputusan oleh manajemen.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 2.0cm; mso-list: l6 level1 lfo3; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pertanggungjawaban organisasi kepada
para investor, kreditor, badan pemerintah dan sebagainya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 1.0cm; mso-list: l1 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 21.3pt; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Definisi dari Sudut Proses Kegiatan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 42.55pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi adalah <i style="mso-bidi-font-style: normal;">“proses
pencatatan, penggolongan, peringkasan, pelaporan, dan penganalisisan data
keuangan suatu organisasi”. </i>Pada dasarnya akuntansi harus: </span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 63.8pt; mso-list: l19 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Mengidentifikasi data mana yang
berkaitan atau relevan dengan keputusan yang akan diambil.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 63.8pt; mso-list: l19 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Memproses atau menganalisis data
yang relevan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 63.8pt; mso-list: l19 level1 lfo4; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Mengubah data menjadi informasi yang
dapat digunakan untuk pengambilan keputusan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm; mso-list: l1 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">PEMAKAI INFORMASI AKUNTANSI</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 1.0cm; mso-list: l9 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pihak Internal </span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 49.65pt; mso-list: l16 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Manajer : selain untuk mengambil keputusan, bagi manajer
informasi akuntansi dapat digunakan untuk menyusun rencana perusahaan,
mengevaluasi kemajuan yang dicapai dalam usaha mencapai tujuan, dan melakukan
tindakan-tindakan koreksi yang diperlukan.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 1.0cm; mso-list: l9 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pihak Eksternal</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 42.55pt; mso-list: l16 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Investor : memonitor perusahaan dengan menganalisis laporan
keuangan sehingga dapat diketahui prospek-prospek perusahaan di waktu yang akan
dating, serta perkembangan perusahaan tersebut.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 42.55pt; mso-list: l16 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemegang saham /
pemilik perusahaan : untuk dapat mengetahui sejauh mana kemajuan atau
kemunduran yang dialami perusahaan. Pemegang saham akan mendapatkan keuntungan
dari dividen yang akan semakin besar jika perusahaan untung besar.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 42.55pt; mso-list: l16 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kreditor : untuk
memutuskan apakah akan memberikan pinjaman atau tidak kepada perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 42.55pt; mso-list: l16 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Instansi
Pemerintah : untuk menetapkan pajak perusahaan dan pengawasan dalam pelaksanaan
ketentuan yang berkaitan dengan ketenagakerjaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 42.55pt; mso-list: l16 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pelanggan :
untuk mengetahui keadaan keuangan perusahaan untuk menjamin kelancaran
pembayaran barang yang dipasok.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 42.55pt; mso-list: l16 level1 lfo7; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Pemakai lainnya
(karyawan) : mengajukan kenaikan gaji atau tuntutan-tuntutan lainnya dari
perusahaan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm; mso-list: l1 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">KEGUNAAN INFORMASI AKUNTANSI</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 21.3pt; mso-list: l15 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Secara Umum </span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l5 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Untuk memeperoleh informasi keuangan
perusahaan yang akurat sehingga para pemakai dapat mengambil kepeutusan dengan
tepat.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l5 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Sebagai alat pertanggungjawaban
manajemen kepada para pemilikperusahaan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l5 level1 lfo9; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Untuk mengetahui perkembangan
perusahaa dari tahun ke tahun.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 21.3pt; mso-list: l15 level1 lfo8; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Secara Khusus</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l0 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Memberikan informasi keuangan yang
dapat dipercaya mengenai informasi aktiva, kewajiban, dan modal suatu
peruahaan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l0 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Memberikan informasi yang dapat
dipercaya mengenai perubahan dari aktiva bersih suatu perusahaan yang timbul
dari kegiatan usaha dalam rangka memperoleh laba.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l0 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Memberikan informasi keuangan yang
membantu para pemakai laporan keuangan untuk memeprkirakan kemampuan perusahaan
dalam memperoleh laba.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l0 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Memberikan informasi penting lainnya
seperti aktivitas pembiayaan dan investasi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 7.1pt; mso-list: l0 level1 lfo10; mso-margin-bottom-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">BIDANG-BIDANG AKUNTANSI</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; mso-list: l13 level1 lfo11; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi Keuangan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 25.1pt; mso-margin-bottom-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi
Keuangan adalah akuntansi yang mengkhususkan diri pada masalah-masalah
pencatatan transaksi-transaksi perusahaan dan penyusunan laporan keuangan untuk
kepentingan pihak luar.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 12.0pt; mso-list: l13 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi Manajemen</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi Manajemen adalah bidang akuntansi yang
mengkhususkan diri pada pengembangan dan penafsiran informasi akuntansi untuk
membantumanajemen dalam menjalankan perusahaan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; mso-list: l13 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi Biaya</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi biaya adalah akuntansi yang menghitung biaya yang
dikeluarkan oleh perusahaan untuk pembuatan dan pendistribusian produk.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; mso-list: l13 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi Pemeriksaan (<i style="mso-bidi-font-style: normal;">Auditing</i>)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi pemeriksaan adalah akuntansi yang memeriksa
laporan keuangan berdasarkan prinsip, prosedur, metode, dan teknik pemeriksaan
untuk menentukan kewajaran suatu laporan keuangan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; mso-list: l13 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi Anggaran</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi anggaran adalah akuntansi yang mencakup keuangan
untuk jangka waktu yang akan datang.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; mso-list: l13 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi Pemerintah</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi Pemerintah adalah akuntansi yang mengkhususkan
diri dalam pencatatan dan pelaporan transaksi-transaksi pada lembaga
pemerintah.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; mso-list: l13 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi Perpajakan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi perpajakan adalah akuntansi yang membahas berbagai
transaksi perusahaan yang bersangkutan dengan berbagai peraturan perpajakan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; mso-list: l13 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi Perbankan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi perbankanadalah akuntansi yang proses
pencatatannya seperti akuntansi perusahaan jasa.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; mso-list: l13 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">9.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi Pendidikan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi pendidikan adalah akuntansi yang kegiatannya dalam
pengembangan dan penyebaran pendidikan akuntansi.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; mso-list: l13 level1 lfo11; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">10.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Sistem Akuntansi</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Sistem akuntansi adalah bidang akuntansi yang mengkhususkan
diri dalam perencanaan dan pelaksanaan prosedur pengumpulan, serta pelaporan
data keuangan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 25.1pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l0 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">PROFESI AKUNTANSI</span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l3 level1 lfo12; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntan Publik</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntan Publik adalah seorang akuntan bersama stafnya yang
memberikan jasa-jasa akuntansi kepada perusahaan-perusahaan yang
membutuhkannyadengan imbalan berupa honorarium. Dengan kata lain akuntan publik
ini memeriksa laporan keuangan di suatu perusahaan.</span></div>
<ol start="2" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l3 level1 lfo12; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntan Intern</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntan intern adalah akuntan yang bekerja dalam perusahaan
dan bertanggung jawab atas berbagai fungsi akuntansi serta keuangan perusahaan.
Dengan kata lain akuntan publik ini membuat laporan keuangan di suatu
perusahaan.</span></div>
<ol start="3" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l3 level1 lfo12; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntan Pemerintah</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntan pemerintah adalah akuntan yang bekerja pada
lembaga-lembaga pemerintah yang bertugas merencanakan, mengendalikan,dan
memeriksa penggunaan uang atau kekayaan negara.</span></div>
<ol start="4" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l3 level1 lfo12; text-align: justify;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntan Pendidik</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Seorang akuntan yang mengabdikan pengetahuan dan kemampuan
intelektual mereka dalam bidang pendidikan akuntansi yang tugas utamanya adalah
mengembangkan dan mengajarkan akuntansi.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin: 0cm; mso-list: l0 level1 lfo10; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">KUALITAS INFORMASI AKUNTANSI</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 21.3pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Informasi
adalah data yang disajikan dengan cara tertentu sehingga mempunyai makna bagi
pemakainya. Untuk menjadi informasi, data harus mengandung nilai dan kualitas
tertentu:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l11 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Nilai Informasi: </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 42.55pt; mso-list: l12 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menambah
pengetahuan </span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 42.55pt; mso-list: l12 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Menambah keyakinan
</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 42.55pt; mso-list: l12 level1 lfo15; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Mengubah
keputusan</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l11 level1 lfo14; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Kualitas
Informasi adalah</span><span style="color: black; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: +mn-ea; mso-font-kerning: 12.0pt;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Karakteristik
yang melekat pada informasi sehingga informasi bermakna bagi pemakai dan
memberi keyakinan kepada pemakai sehingga bermanfaat dalam keputusan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l20 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;">Karakteristik
Kualitatif yaitu karakteristik yang bermanfaat untuk pengambilan keputusan.
Ciri-cirinya antara lain:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l14 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Informasi harus dapat diandalkan
(reliable), dapat diandalkan berarti bebas dari kesalahan atau bisa menunjukkan
kejadian atau aktivitas perusahaan secara tepat.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l14 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Relevan, berarti informasi tersebut
mempunyai manfaat bagi pemakainya. </span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l14 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Tepat waktu, berarti informasi
tersebut harus datang tepat waktu, karena informasi yang usang tidak berguna
bagi pengambilan keputusan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l14 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">d.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Informasi tersebut dapat dimengerti
jika disajikan dalam bentuk yang bermanfaat dan dapat dicerna oleh pemakai.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l14 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">e.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Daya uji, informasi tersebut dapat
diuji kebenarannya oleh dua orang yang independen dengan menggunakan metode
pengukuran yang sama sehingga dapat memproduksi informasi yang sama.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l14 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">f.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Netral, informasi harus diarahkan pada
kebutuhan umum pemakai dan tidak tergantung pada kebutuhan dan keinginan pihak
tertentu.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l14 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">g.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Daya banding, informasi akan lebih
berarti apabila dapat dibandingkan dengan informasi pada periode sebelumnya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l14 level1 lfo13; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">h.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Lengkap, berarti informasi tersebut
memuat seluruh data yang relevan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 35.45pt; mso-list: l20 level1 lfo16; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Informasi Kuantitatif : disampaikan
dalam bentuk <b>statemen</b> atau <b>laporan keuangan.</b> Informasi akuntansi
hanyalah salah satu dari informasi kuantitatif yang diperlukan dalam
pengambilan keputusan ekonomik. Informasi kuantitatif diantaranya yaitu: </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt;"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 63.8pt; mso-list: l8 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 63.8pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Informasi Operasi yaitu </span><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-ansi-language: FI;">Informasi yang digunakan untuk melaksanakan aktivitas
kegiatan sehari-hari. Informasi ini merupakan bahan baku untuk mengolah tipe
informasi akuntansi yang lain : informasi akuntansi keuangan dan informasi
akuntansi manajemen.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 63.8pt; mso-list: l8 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 35.45pt 63.8pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Informasi Keuangan Akuntansi yaitu
informasi yang dibutuhkan oleh manajemen puncak maupun pihak luar untuk
mengambil keputusan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 63.8pt; mso-list: l8 level1 lfo17; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 35.45pt 63.8pt; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Informasi Akuntansi Manajemen yaitu
informasi yang dibutuhkan oleh pihak manajemen untuk menentukan dua fungsi
pokok manajemen yaitu perencanaan dan pengendalian aktivitas.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 35.45pt 63.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 35.45pt 63.8pt;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-left: 54.0pt; mso-add-space: auto; mso-list: l17 level2 lfo18; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.1<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Proses
Perekayasaan Akuntansi</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 72.0pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">Tahap-tahap perekayasaan akuntansi
:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 90.0pt; mso-add-space: auto; mso-list: l2 level1 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pencatatan
Transaksi-transaksi : </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ini
berarti bahwa tiap transaksi keuangan dicatat secara kronologis dan sistematis
selama periode tertentu didalam sebuah atau beberapa buah buku yang disebut
jurnal. Tiap catatan itu harus ditunjang oleh dokumen sumbernya (Nota, faktur,
Kuitansi, dan Lain-lain)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 90.0pt; mso-add-space: auto; mso-list: l2 level1 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengelompokkan
Transaksi-transaksi : </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Ini
berarti bahwa transaksi-transaksi yang sudah dicatat itu dikelompokkan menurut
jenisnya masing-masing, Misalnya tiap penjualan barang dagang dimasukkan
kedalam kelompok “Penjualan” tiap pembelian Barang dagang dimasukkan kedalam
kelompok “Pembelian”. Tiap Penerimaan dan pengeluaran Kas dimasukkan kedalam
kelompok “Kas” dan sebagainya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-left: 90.0pt; mso-add-space: auto; mso-list: l2 level1 lfo20; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">c.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Pengikhtisaran
Transaksi-transaksi : </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman";">ini berarti bahwa secara berkala semua transaksi yang </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">sudah dikelompokkan diringkaskan pada sebuah daftar
tersendiri, yang disebut Neraca Saldo.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Perekayasaan dilakukan oleh :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Orang yang dianggap ahli di bidang
akuntansi .</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-left: 72.0pt; mso-add-space: auto; mso-list: l18 level1 lfo21; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Orang yang mempunyai kekuasaan untuk
menentukan peraturan pada tingkat nasional .</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: 35.45pt 63.8pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 0cm; mso-list: l0 level1 lfo10; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">8.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">KOS SEBAGAI BAHAN OLAH AKUNTANSI
UNTUK MEMPRESENTASIKAN KEGIATAN FISIK PERUSAHAAN</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 54.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi berkepentingan dengan objek-objek<span style="mso-spacerun: yes;"> </span>(disebut elemen) yang kalau diukur akan
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pengukuran. Hasil pengukuran disebut kos yang menjadi<span style="mso-spacerun: yes;"> </span>bahan olah akuntansi. Kos merupakan hasil
pengukuran dalam unit moneter suatu objek atau elemen laporan keuangan. </span></div>
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<b>Kos</b> berasal dari kata <i>cost</i>
dan tidak sama dengan <b>biaya</b> (<i>expense</i>). Karena kos ini membentuk
data dasar akuntansi, yang pengukurannya didasarkan pada jumlah rupiah
kesepakatan. Akuntansi kos sangat penting dalam menentukan keberhasilan
perusahaan. Keberhasilan perusahaan umumnya ditentukan oleh bagaimana strategi
perusahaan untuk memberi nilai tambah kepada pelanggan dan bagaimana strategi
menghasilkan produk dan jasa yang berkualitas dengan kos rendah. Akuntansi kos
menyediakan input informasi yang sangat bermanfaat dalam mengembangkan dan
mengimplementasikan strategi tersebut.</div>
<div class="MsoNormal" style="line-height: normal; margin-left: 54.0pt; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Akuntansi kos juga membantu menyusun strategi dengan
membantu manajer menjawab pertanyaan seperti:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 89.85pt; mso-list: l10 level1 lfo19; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 90.0pt; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Siapakah pelanggan yang paling
penting, dan bagaimana perusahaan dapat mencapai mereka? Seberapa sensitifkan
belanja mereka terhadap perubahan harga, kualitas, dan jasa</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 89.85pt; mso-list: l10 level1 lfo19; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 90.0pt; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Sumber daya perusahaan apakah yang
paling penting? Apakah teknologi, produksi, atau pemasaran?</span></div>
<div class="MsoNormal" style="line-height: normal; margin-left: 89.85pt; mso-list: l10 level1 lfo19; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 90.0pt; text-indent: -17.85pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman";">Produk apakah yang menjadi pesaing
dan bagaimana mereka berbeda dari produk kita dalam hal harga dan kualitas.</span></div>
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<![endif]-->Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com0tag:blogger.com,1999:blog-545161342745455271.post-38197151153412535022012-11-19T05:10:00.000-08:002012-11-19T05:10:03.927-08:00KONSUMEN,PRODUSEN DAN EFESIENSI PASAR<span style="font-family: inherit;"><!--[if gte mso 9]><xml>
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bab ini topik pertama yang kita pelajari adalah ilmu ekonomi kesejahteraan
,yakni studi tentang bagaimana alokasi sumber daya mempengaruhi kesejahteraan
ekonomi.Kita mulai dengan menelaah keuntungan yang diterima oleh konsumen dan
produsen dari keikutsertaan mereka di sebuah pasar.Selanjutnya,kita akan
melihat bagaimana masyarakat berupaya membuat keuntungan tersebut
sebesar-besarnya.</span></span></div>
<span style="font-family: inherit;">
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<a href="http://www.4shared.com/file/Mu4mbKLu/Produsen_konsumen_efesiensi_pa.html"><span style="font-family: inherit;">unduh file selengkapnya</span></a>Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com0tag:blogger.com,1999:blog-545161342745455271.post-41471407538916067532012-11-19T04:47:00.001-08:002012-11-19T04:47:27.931-08:00PENAWARAN, PERMINTAAN, DAN KEBIJAKAN PEMERINTAH<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Bab
ini memberikan pandangan awal terhadap kebijakan pemerintah. Di sini kita akan
menganalisis berbagai tipe kebijakan pemerintah hanya dengan menggunakan
perangkat penawarnan dan permintaan. Pada bab ini kita akan mulai dengan
mempertimbangkan kebijakan-kebijakan yang secara langsung mengendalikan harga,
dan selanjutnya kita akan membahas dampak dari pajak.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;"></span></div>
<div class="MsoListParagraph" style="mso-list: l8 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pengendalian harga</span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Seperti
yang kita bahas pada bab 4, jika es krim dijual dalam suatu pasar kompetitif
yang bebas dari peraturan pemerintah, harga es krim menyesuaikan untuk
menyeimbangkan penawaran dan permintaan. Namun, tidak setiap orang merasa
senang dengan hasil akhir dari proses pasar bebas ini. Masing-masing kelompok
melobi pemerintah untuk meluluskan undang-undang yang akan mengubah hasil akhir
pasar dengan secara langsung mengendalikan harga. Para pembeli barang apapun
selalu menginginkan harga yang lebih murah sementara para penjual menginginkan harga
yang lebih tinggi. Jadi, jika pecinta es krim berhasil dalam lobinya,
pemerintah memberlakukan suatu harga maksimum yang sah untuk penjualan es krim,
dan pengaturan harga maksimumnya di sebut batas harga tertinggi (<i style="mso-bidi-font-style: normal;">price ceiling</i>). Sebaliknya, jika pembuat
es krim berhasil dalam lobinya, pemerintah akan menetapkan harga minimum yang
sah, dan pengaturan harga minimumnya di sebut harga dasar ( <i style="mso-bidi-font-style: normal;">price floor).</i></span></div>
<div class="MsoListParagraph" style="mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Bagaimana batas harga tertinggi
mempengaruhi hasil akhir pasar</span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ketika
pemerintah menetapkan batas harga tertinggi yang mengikat dalam pasar yang
kompetitif, maka akan terjadi kekurangan barang, dan para penjual harus
melakukan penjatahan terhadap sejumlah besar pembeli potensial. Mekanisme
penjatahan yang berkembang karena batas harga tertinggi sangat jarang sesuai
dengan yang diharapkan. Sebaliknya, mekanisme penjatahan dalam suatu pasar
kompetitif yang bebas, berlangsung efisien dan tidak bersifat pribadi.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;"></span></div>
<div class="MsoListParagraph" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Antrian
pada pompa bensin</span></div>
<div class="MsoNormal" style="margin-left: 70.9pt; text-align: justify; text-indent: -70.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 3;"> </span>Pada
tahun 1973 Opec menaikkan harga minyak mentah di pasaran minyak dunia. Maka
berkuranglah pasokan bensin karena terjadinya kenaikan arga minyak mentah
tersebut yang merupakan bahan baku utama dalam membuat bensin. Banyak pihak
menyalahkan OPEC. Namun, para ekonom menyalahkan peraturan-peraturan pemerintah
yang membatasi harga yang dapat dikenakan oleh perusahaan-perusahaan minyak. </span></div>
<div class="MsoNormal" style="margin-left: 70.9pt; text-align: justify; text-indent: -70.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 3;"> </span>Dalam
sebuah analisis data didapatkan bahwa dalam pasar yang tidak diatur, pergeseran
pada penawaran menaikkan harga ekuilibrium bensin dan tidak ada kekurangan yang
terjadi. Sebaliknya, pergeseran pada penawaran menyebabkan kekurangan yang
besar dalam pasar yang diatur. </span></div>
<div class="MsoNormal" style="margin-left: 70.9pt; tab-stops: 49.65pt; text-align: justify; text-indent: -34.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 4;"> </span>Akhirnya
perundang-undangan yang mengatur harga bensin dicabut. Kini, saat harga minyak
mentah berubah-ubah, harga bensin dapat menyesuaikan untuk membawa penawaran dan
permintaan menuju ekuilibrium. </span></div>
<div class="MsoListParagraph" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l1 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pengendalian
sewa dalam jangka pendek dan jangka panjang</span></div>
<div class="MsoNormal" style="margin-left: 72.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Satu
contoh umum batas harga tertinggi adalah pengendalian sewa. Tujuan dari
kebijakan ini adalah untuk membantu penduduk miskin mendapatkan tempat tinggal
yang lebih terjangkau. </span></div>
<div class="MsoNormal" style="margin-left: 70.9pt; text-align: justify; text-indent: -34.9pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 3;"> </span>Dampak buruk
dari pengendalian sewa tidak terlalu jelas bagi keseluruhan penduduk karena
dampak tersebut baru terjadi setelah beberapa tahun. </span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 88.9pt; mso-add-space: auto; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pengaruh jangka pendek dari pengendalian
sewa: karena penawaran dan permintaan apartemen relatif inelastis, batas harga
tertinggi yang diatur undang-undang pengendalian sewa hanya menyebabkan
kekurangan suplai perumahan dalam jumlah sedikit.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 88.9pt; mso-add-space: auto; mso-list: l5 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-size: 12.0pt; line-height: 115%; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Pengaruh jangka panjang dari pengendalian
sewa: karena penawaran dan permintaan apartemen lebih elastic, pengendalian
sewa menyebabkan kekurangan sewa rumah dalam jumlah yang cukup besar.</span></div>
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</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Bagaimana harga dasar mempengaruhi
hasil akhir pasar</span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Harga
dasar yang mengikat dapat menyebabkan timbulnya suatu surplus. Harga dasar dan
surplus juga dapat membawa pada mekanisme penjatahan yang tidak diinginkan.
Mengenai harga dasar, sebagian penjual tidak dapat menjual semua yang
diinginkannya pada harga pasar. Para penjual yang tertarik berpihak secara
pribadi kepada pembeli, mungkin didasarkan pada etnis atau ikatan kekeluargaan,
lebih memilih untuk menjual barang mereka disbanding mereka yang tidak.
Sebaliknya, dalam suatu pasar bebas, harga-harga berperan sebagai mekanisme
penjatahan, dan penjual dapat menjual semua yang mereka inginkan pada harga
ekuilibrium.</span></div>
<div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Upah
minimum</span></div>
<div class="MsoNormal" style="margin-left: 72.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Satu
contoh penting dari harga dasar adalah upah minimum. Undang-undang upah minimum
menetapkan harga terendah tenaga kerja yang harus dibayar majikan. Pasar tenaga
kerja dengan upah minimum menunjukkan jika upah minimum berada di atas tingkat
ekuilibrium, maka kuantitas penawaran tenaga kerja akan melebihi kuantitas yang
diminta. Hasilnya adalah pengangguran. Jadi, upah minimum meningkatkan pendapatan
pekerja yang memiliki pekerjaan, namun upah minimum tersebut menurunkan
pendapatan pekerja yang tidak mendapatkan pekerjaan.</span></div>
<div class="MsoListParagraph" style="mso-list: l4 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Evaluasi pengendalian harga</span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Harga
adalah hasil dari jutaan keputusan bisnis dan konsumen yang berada di balik
kurva-kurva penawaran dan permintaan. Harga memiliki tugas penting dalam
menyeimbangkan penawaran dan permintaan, dan karenanya mengkoordinasikan
aktivitas ekonomi. Pengendalian harga sering ditujukan untuk membantu penduduk
miskin. Namun, pengendalian harga sering menyakiti mereka yang akan ditolong. </span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Menolong
mereka yang membutuhkan dapat dicapai melalui cara lain di luar pengendalian
harga. Contohnya, pemerintah dapat membuat perumahan lebih terjangkau dengan
memungut sebagian hasil sewa bagi keluarga miskin. </span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Namun,
kebijakan tersebut tidak sempurna. Subsidi pada sewa dan upah membebani
keuangan pemerintah sehingga menuntut pajak yang lebih besar.</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;"></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoListParagraph" style="mso-list: l8 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pajak</span></b></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Semua
pemerintahan menggunakan pajak untuk meningkatkan penerimaan dalam membiayai
berbagai fasilitas public seperti jalan raya, sekolah, dan pertahanan nasional.
Karena pajak merupakan suatu instrument kebijakan yang penting, dank karena
pajak mempengaruhi kehidupan kita di berbagai segi. </span></div>
<div class="MsoListParagraph" style="mso-list: l3 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Bagaimana pajak pada pembeli
mempengaruhi hasil akhir pasar</span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pajak
pada pembeli dapat mempengaruhi hasil akhir pasar dapat disimpulkan menjadi 2,
yaitu:</span></div>
<div class="MsoNormal" style="margin-left: 78.0pt; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pajak menurunkan aktivitas pasar. Ketika
suatu barang dikenakan pajak, kuantitas barang dijual lebih kecil dalam
ekuilibrium baru.</span></div>
<div class="MsoNormal" style="margin-left: 78.0pt; mso-list: l6 level1 lfo2; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pembeli dan penjual berbagi beban pajak.
Dalam ekuilibrium baru, pembeli membayar barang lebih mahal, dan penjual
menerima lebih sedikit.</span></div>
<div class="MsoListParagraph" style="mso-list: l3 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Bagaimana pajak pada penjual
mempengaruhi hasil akhir pasar</span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pajak
pada pembeli dan pajak pada penjual adalah sama. Pajak menempatkan suatu
irisan(wedge) antara harga yang dibayarkan pembeli dan harga yang diterima
penjual. Irisan antara harga pembeli dan harga penjual adalah sama, tanpa
memperhatikan apakah pajak dibebankan pada penjual atau pembeli. Perbedaan
antara pajak pada pembeli dan pajak pada penjual hanya mengenai siapa yang
mengirim uang k pemerintah </span></div>
<div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Dapatkah
kongres mendistribusikan beban pajak penghasilan</span></div>
<div class="MsoNormal" style="margin-left: 72.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">FICA
adalah satu contoh sebuah pajak penghasilan, yaitu suatu pajak atas
penghasilan(upah) yang dibayarkan perusahaan kepada pekerjanya. Menurut
undang-undang, setengah dari pajak dibayar perusahaan dan setengah dibayar
pekerja. Namun demikian, analisis kita mengenai <i style="mso-bidi-font-style: normal;">tax incidence</i>, menunjukkan bahwa pembuat undang-undang tidak dapat
dengan mudah mendistribusikan beban pajak. Namun, pembagian beban pajak antara
pekerja dan perusahaan tidak berkaitan dengan pembagian yang diatur: pembagian
beban tidak harus dibagi dua, dan hasil yang sama akan berlaku jika
undang-undang menarik seluruh pajak pada pekerja atau jika seluruh pajak
ditarik dari perusahaan. Pembuat undang-undang dapat memutuskan apakah suatu
pajak berasal dari saku pembayar atau dari penjual, tetapi mereka tidak dapat
mengatur beban pajak sebenarnya. Sebaliknya, <i style="mso-bidi-font-style: normal;">tax incidence </i>tergantung pada kekuatan penawaran dan permintaan. </span></div>
<div class="MsoListParagraph" style="mso-list: l3 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></i></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Elastisitas
dan <i style="mso-bidi-font-style: normal;">tax incidence</i></span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Elastisitas
mengukur kemauan pembeli atau penjual untuk meninggalkan pasar di saat kondisi
menjadi tidak menguntungkan. Elastisitas permintaan yang kecil berarti pembeli
tidak memiliki alternative yang baik untuk mengkonsumsi barang tertentu.
Elastisitas penawaran yang kecil berarti penjual tidak memiliki alternative
yang baik untuk memproduksi barang tertentu. Ketika suatu barang dikenakan
pajak, sisi pasar dengan alternative yang lebih sedikit tidak dapat dengan
mudah meninggalkan pasar sehingga harus menanggung beban pajak lebih banyak.</span></div>
<div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l2 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Siapa
yang membayar pajak barang mewah</span></div>
<div class="MsoNormal" style="margin-left: 72.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tujuan
menerapkan sebuah pajak barang mewah untuk meningkatkan penerimaan dari mereka
yang lebih mampu membayar. Namun, ketika kekuatan penawaran dan permintaan
mengambil alih, hasilnya cukup berbeda dengan yang diinginkan Kongres.
Kesalahan asumsi mengenai beban pajak barang mewah dengan cepat mulai dirasakan
akibatnya setelah dampak pajak tersebut terlihat. Pemasok barang mewah mulai
menyadarkan perwakilan kongres mereka mengenai kesulitan ekonomis yang mereka
alami, dan Kongres mencabut hampir semua pajak barang mewah di tahun 1993.</span></div>
<div class="MsoListParagraph" style="mso-list: l8 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kesimpulan </span></b></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Perekonomian
diatur oleh dua jenis hokum: hokum penawaran dan permintaan, dan hokum yang
ditetapkan oleh pemerintah. Pengendalian harga dan pajak merupakan hal biasa di
berbagai pasar dalam perekonomian, dan dampaknya masih sering diperdebatkan
dalam dunia pers dan di antara para pembuat kebijakan. Ketika menganalisis
kebijakan pemerintah, penawaran dan permintaan <span style="mso-spacerun: yes;"> </span>merupakan perangkat pertama dan yang paling
berguna.</span></div>
Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com1tag:blogger.com,1999:blog-545161342745455271.post-534213113769424032012-11-19T04:45:00.000-08:002012-11-19T04:45:14.267-08:00ELASTISITAS DAN APLIKASINYA<!--[if !mso]>
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<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> Perangkat
Analisis yang paling mendasar dalam ilmu ekonomi, yakni konsep penawaran<span style="mso-spacerun: yes;"> </span>(suply) dan permintaan (demand) terhadap
pasar gandum . Elastisitas pada dasarnya adalah ukuran seberapa jauh para
pembeli dan penjual bereaksi terhadap perubahan-perubahan kondisi yang terjadi
di pasar. Konsep elastisitas ini akan memungkinkan kita menganalisis penawaran
dan permintaan secara lebih tajam. </span></div>
<div class="MsoListParagraph" style="mso-list: l1 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Elastisitas Permintaan</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pembahasan
kita tentang permintaan bersifat kualitatif , tidak kuantitatif. Artinya, kita
hanya ,membicarakan arah perubahannya(naik atau turun), tetapi tidak memerinci
seberapa banyak kenaikan atau penurunannya. Untuk menghitung sejauh ,mana
permintaan bereaksi terhadap perubahan-perubahan determinannya, para ekonom
menggunakan konsep elastisitas (elasticity).</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l2 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Elastisitas</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">
<b style="mso-bidi-font-weight: normal;">harga dari permintaan dan
determinan-determinannya</b></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Hukum
permintaan menyatakan bahwa penurunan harga suatu barang akan menaikkan
kuantitas yang diminta. Elastisitas harga dari permintaan ( price elasticity of
demand) mengukur seberapa banyak kuantitas permintaan atas suatu barang berubah
mengikuti perubahan harga barang tersebut. Permintaan atas suatu barang
dikatakan elastis jika kuantitas yang diminta berubah secara substansial akibat
perubahan harganya. Sebaliknya, permintaan dikatakan tidak elastis atau
inelastis jika kuantitas yang diminta hanya sedikit berubah akibat adanya
perubahan harga.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Apa saja yang membuat suatu
permintaan bersifat elastis atau in elastis ? karena permintaan atas barang
apapun tergantung pada preferensi konsumen, maka elastisitas harga dari
permintaan ditentukan oleh banyak kekuatan faktor ekonomi, sosial dan juga
psikologis yang mewarnai selera individu. Beberapa asas umum yang dapat kita
kedepankan sebagai hal-hal yang menentukan elastisitas harga dari permintaan
yaitu :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kebutuhan
versus kemewahan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ketersediaan
substitusi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Definisi
pasar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Rentang
waktu</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Menghitung elastisitas harga dari
permintaan</span></b></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 35.45pt; mso-add-space: auto; text-align: justify; text-indent: 35.45pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Para ekonom menghitung
elastisitas harga dari permintaan sebagai persentase perubahan kuantitas yang
diminta dibagi persentase perubahan harga. Jadi, </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin;"><img height="43" src="file:///C:\Users\axioo\AppData\Local\Temp\msohtmlclip1\01\clip_image002.gif" width="611" /></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Mengingat
kuantitas yang diminta atas suatu barang senantiasa memiliki hubungan negatif
deengan harganya ( jika harga meningkat maka kuantitas yang ditawarkan akan
turun , sedangkan jika harga turun maka kuantitas yang diminta selalu memiliki
tanda yang sebaliknya dengan persentase perubahan harga. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l2 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Metode nilai tengah: cara yang
lebih baik untuk menghitung perubahan persentase dan elastisitas</span></b></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Metode nilai tengah dapat dinyatakan dengan rumus
elastisitas harga dari permintaan antara dua titik berikut ini, dengan notasi
(Q1,P1) dan (Q2,P2) :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Elastisitas<b style="mso-bidi-font-weight: normal;"> </b>harga dari permintaan<b style="mso-bidi-font-weight: normal;"> = </b></span><span lang="IN" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-text-raise: -10.5pt; position: relative; top: 10.5pt;"><img height="34" src="file:///C:\Users\axioo\AppData\Local\Temp\msohtmlclip1\01\clip_image004.gif" width="124" /></span><b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 31.5pt; tab-stops: 4.5pt; text-align: justify; text-indent: -4.5pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Pembilangnya
adalah persentase perubahan kuantitas yang dihitung dengan metode nilai
tengah,dan penyebutnya adalah persentase perubahan harga yang dihitung dengan
metode nilai tengah(midpoint method).</span></div>
<div class="MsoListParagraph" style="mso-list: l2 level1 lfo6; tab-stops: 4.5pt; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Variasi
kurva permintaan</span></b></div>
<div class="MsoNormal" style="margin-left: 31.5pt; tab-stops: 4.5pt; text-align: justify; text-indent: -4.5pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 3;"> </span>Para
ekonom mengklasifikasikan kurva-kurva permintaan berdasarkan elastisitasnya.
Karena elastisitas harga dari permintaan mengukur seberapa jauh kuantitas yang
diminta berubah mengikuti pergeseran harga, maka ia memiliki kaitan erat dengan
kemiringan(slope) kurva permintaan. Secara umum,azas sederhana berikut ini bias
kita pegang sebagai pedoman: Semakin mendatar bentuk kurva permintaan yang
melalui suatu titik,maka semakin besar elastisitas permintaan itu terhadap
harga. Demikian pula sebaliknya, semakin curam bentuk kurva permintaan yang
melalui suatu titik,maka elastisitas harga dari permintaannya semakin kecil.</span></div>
<div class="MsoListParagraph" style="mso-list: l2 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penerimaan total dan elastisitas
harga dari permintaan</span></b></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penerimaan total adalah jumlah yang dibayarkan oleh
pembeli dan yang diterima penjual. Di setiap pasar penerimaan total sama dengan
P x Q,harga barang dikalikan dengan jumlah barang yang terjual. Ada beberapa
hal yang dapat dijadikan pedoman antara lain :</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l6 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jika kurva permintaan
inelastisitas(elastisitas harga kurang dari 1), maka kenaikan harga akan
menaikkan penerimaan total,dan sebaliknya penurunan harga juga akan menurunkan
penerimaan total.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l6 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jika kurva permintaan elastic
(elastisitas harga lebih dari 1),maka kenaikan harga akan menurunkan penerimaan
total, sedangkan penurunan harga justru akan menaikkan penerimaan total.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l6 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Dalam kasus khusus dimana permintaan
elastic-uniter (elastisitas harga sama dengan 1). Perubahan harga tidak akan
mempengaruhi total pendapatan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">6.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Elastisitas dan penerimaan total di
sepanjang kurva permintaan linier</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Meskipun
kurva-kurva permintaan pada umumnya memiliki elastisitas yang sama di setiap
titik di sepanjang garis kurva,ada sebagian kurva permintaan yang
elastisitasnya tidak sama di setiap titiknya. Contohnya adalah kurva permintaan
yang berbentuk linier atau garis lurus. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l2 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">7.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Elastisitas permintaan lainnya</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Selain
elastisitas harga dari permintaan,ekonomi juga menggunakan elastisitas lain
untuk mengambarkan perilaku pembeli di pasar.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Elastisitas
pendapatan dari permintaan</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Para
ekonom menggunakan elastisitas pendapatan dari permintaan (income elasticity of
demand) untuk mengukur seberapa besar perubahan kuantitas yang diminta apabila
pendapatan konsumen berubah. Elastisitas pendapatan adalah persentase perubahan
kuantitas yang diminta dibagi persentase perubahan pendapatan. Yaitu,</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Elastisitas pendapatan
dari permintaan <b style="mso-bidi-font-weight: normal;">= </b></span><span lang="IN" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-text-raise: -10.5pt; position: relative; top: 10.5pt;"><img height="43" src="file:///C:\Users\axioo\AppData\Local\Temp\msohtmlclip1\01\clip_image006.gif" width="200" /></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></b></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sebagian
besar barang di pasar adalah barang normal(normal goods). Untuk barang-barang
ini,kenaikan pendapatan konsumen akan meningkatkan kuantitas yang diminta.
Karena kuantitas yang diminta dan pendapatan bergerak ke arah yang sama, barang
normal mempunyai elastisitas pendapatan yang positif. Beberapa jenis barang ,
seperti : karcis bis,disebut sebagai barang inferior (inferior goods).
Pendapatan yang lebih tinggi justru menurunkan kuantitas yang diminta. </span></div>
<div class="MsoListParagraph" style="mso-list: l5 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Symbol; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;"><span style="mso-list: Ignore;">·<span style="font: 7.0pt "Times New Roman";">
</span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Elastisitas
harga silang dari permintaan</span></b></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Para ekonom menggunakan elastisitas harga silang
dari permintaan ( cross-price elasticity of demnd) untuk mengukur seberapa
besar perubahan kuantitas yang diminta untuk suatu barang ketika harga barang
lainnya berubah. </span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Elastisitas
harga silang dari permintaan = </span><span lang="IN" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-text-raise: -10.5pt; position: relative; top: 10.5pt;"><img height="45" src="file:///C:\Users\axioo\AppData\Local\Temp\msohtmlclip1\01\clip_image008.gif" width="245" /></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Positif
atau negatifnya nilai elastisitas harga silang ini tergantung pada apakah kedua
barang tersebut substitusi atau komplemen. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Elastisitas Penawaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 4.5pt; mso-add-space: auto; text-align: justify; text-indent: 31.5pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kini kita akan menyimak
kembali soal penawaran ini tidak secara kualitatif, melainkan lebih
kuantitatif, dan caranya adalah dengan menerapkan konsep elastisitas</span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 4.5pt; mso-add-space: auto; text-align: justify; text-indent: 31.5pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Elastisitas
harga dari<span style="mso-spacerun: yes;"> </span>penawaran dan
determinan-determinannya</span></b></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Hukum
penawaran menyatakan bahwa kenaikan harga suatu barang akan menaikkan kuantitas
yang ditawarkan. Elastisitas harga dari penawaran ( price elasticity of supply)
mengukur seberapa banyak kuantitas yang ditawarkan atas suatu barang mengikuti
perubahan harga barang tersebut. Penawaran terhadap suatu barang dikatakan
elastic jika perubahan harga menyebabkan perubahan yang cukup besar pada
kuantitas yang ditawarkan. Sebaliknya penawaran dikatakan tidak elastic atau
inelastic apabila kuantitas yang ditawarkan itu sedikit saja berubah ketika
harganya berubah. </span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Elastisitas
penawaran terhadap harga ditentukan oleh fleksibilitas penjual dalam mengubah
kuantitas barang yang mereka produksi. Sebagai contoh , penawaran sebidang
tanah di tepi pantai bersifat inelastic,karena tanah di tepi pantai tidak bias
dibuat semau penjual.Sedangkan barang-barang manufaktur seperti mobil,buku,atau
televise memiliki penawaran yang elastic karena,pemilik pabrik bisa menambah
jam kerja atau untuk memacu produksinya jika harga naik. </span></div>
<div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Menghitung
elastisitas harga dari penawaran</span></b></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Elastisitas
harga dari penawaran =</span><span lang="IN" style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; line-height: 115%; mso-ansi-language: IN; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-language: AR-SA; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-text-raise: -10.5pt; position: relative; top: 10.5pt;"><img height="45" src="file:///C:\Users\axioo\AppData\Local\Temp\msohtmlclip1\01\clip_image010.gif" width="198" /></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l4 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Variasi
kurva penawaran</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Karena elastisitas harga dari penawaran mengukur
seberapa banyak kuantitas yang ditawarkan berubah mengikuti pergeseran
harga,maka elastisitas itu dapat diketahui dengan melihat bentuk kurvanya.
Dalam kasus ekstrem elastisitas nol,artinya penawaran elastisitas sempurna
(perfectly inelastic) bentuk kurvanya vertical atau berupa garis lurus
tegak.Pada kasusu eksterm kebalikannya ,yakni penawaran bersifat elastic
sempurna (perfectly elastic),kurva penawarannya berbentuk horizontal atau garis
lurus mendatar,dan elastisitasnya sendiri tidak terbatas. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tiga Aplikasi Konsep Penawaran,
Permintaan, dan Elastisitas</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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 style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Mungkinkah
berita baik di bidang pertanian justru menjadi berita buruk bagi petani?</span></b></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Apakah
yang akan terjadi terhadap pasar dan para petani gandum seandainya para agronom
universitas menemukan gandum hibrida baru yang dapat meningkatkan produktivitas
lahan ? Dalam kasus ini, penemuan gandum hibrida baru tersebut mempengaruhi
kurva penawaran (karena dampaknya tertuju pada produksi). Karena hibrida baru
tadi akan meningkatkan produksi gandum per hektar lahan,maka terlepas dari yang
tengah berlaku, para petani gandum akan bergeser ke kanan. Kurva permintaannya
sendiri tidak beranjak,karena keinginan konsumen membeli gandum tidak
terpengaruh oleh adanya penemuan gandum hubrida baru tadi, terlepas dari harga
yang telah berlaku. Lantas apakah penemuan hibrida baru itu meningkatkan
kesejahteraan para petani gandum? Penerimaan total petani adalah P x Q, yakni
harga gandum hibrida yang berlaku dikalikan dengan kuantitas gandum yang
terjual penemuan tersebut mempengaruhi petani lewat dua cara yang saling
bertentangan. Penemuan tersebut memang memperbesar kuantitas gandum yang
diproduksi (Q naik), akan tetapi harga per keranjangnya lebih murah (P turun ).
Kenaikan atau penurunan penerimaan total,seperti baru saja kita pelajari ,
ditentukan oleh elastisitas permintaan. Dalam kenyataan sehari hari, permintaan
terhadap barang-barang kebutuhan pokok seperti : gandum biasanya inelastic
karena barang-barang ini harganya relative murah dan sedikit memiliki barang
substitusi. Sampai disini dapat disimpulkan bahwa penemuan gandum hibrida baru
justru menurunkan kesejahteraan atau penerimaan total petani yang bersumber
dari penjualan gandumnya. Dalam menganalisis dampak-dampak yang akan
ditimbulkan oleh kemajuan teknologi atau kebijakan pemerintah di bidang
pertanian, kita harus ingat bahwa apa yang baik untuk para petani belum tentu
sama dengan apa yang baik bagi masyarakat secara keseluruhan. Sekalipun akan
menguntungkan konsumen karena dapat membeli bahan pangan dengan harga yang
semakin murah, petbaikan teknologi pertanian secara terus menerus justru akan
merugikan para petani karena hal itu akan terus memacu produksi dan menekan
harga. Demikian pula sebaliknya, kebijakan subsidi atau pembatasan produksi
yang dicanangkan pemerintah guna menopang kesejahteraan petani akan merugikan
masyarakat secara keseluruhan, karena masyarakatlah yang membayar pajak untuk
membiayai kebijakan-kebijakan seperti itu.</span></div>
Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com2tag:blogger.com,1999:blog-545161342745455271.post-66971942158310884882012-11-19T04:41:00.002-08:002012-11-19T04:41:35.670-08:00KEKUATAN PASAR PENAWARAN DAN PERMINTAAN<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penawaran dan
permintaaan adalah dua kata yang paling sering digunakan oleh para ekonom dan
dengan alasan yang tepat. Penawaran dan permintaan adalah kekuatan-kekuatan
yang membuat perekonomian pasar bekerja.</span></div>
<div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pasar
dan Persaingan</span></b></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pasar (market) adalah sekumpulan pembeli dan penjual
dari sebuah barang atau jasa tertentu. Para<span style="mso-spacerun: yes;">
</span>pembeli sebagai sebuah sekelompok menentukan permintaan terhadap
produk,dan para penjual sebagai kelompok menentukan penawaran terhadap produk.</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pasar
Kompetitif</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ada pasar yang
diorganisir dengan sangat rapi, seperti pasar beberapa komoditi pertanian. Dalam
pasar-pasar tersebut, pembeli dan penjual bertemu pada waktu dan tempat tertentu,
disertai seorang juru lelang yaang membantu menetapkan harga dan mengatur
penjualan. Sebagai contoh, lihatlah pasar es krim di sebuah kota. Setiap
pembeli es krim tidak bertemu secara bersamaan pada satu waktu tertentu. Para
penjual es krim juga berada pada lokasi yang berbeda dan menawarkan
produk-produk yang cukup berbeda.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pasar Kompetitif
adalah pasar yang terdiri atas banyak sekali pembeli dan penjual sehingga
pengaruh masing-masing terhadap harga pasar sedemikian kecilnya sehingga dapat
diabaikan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Persaingan:
Sempurna dan tidak Sempurna</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pasar persaingan
sempurna di bentuk oleh dua karakteristik utama, yaitu: </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 90.0pt; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Barang-barang
yang sedang ditawarkan semuanya sama.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 90.0pt; mso-add-space: auto; mso-list: l4 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pembeli
dan penjual sedemikian banyaknya sehingga tidak ada seorang pembeli atau penjual
pun yang dapat mempengaruhi harga pasar.</span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Sebagai contoh, dalam pasar gandum,
terdapat ribuan petani yang menjual gandum serta jutaan konsumen yang
mengunakan gandum dan produk-produk yang terbuat dari gandum. Namun tidak semua
barang dan jasa dijual di pasar persaingan sempurna. Beberapa pasar<span style="mso-spacerun: yes;"> </span>hanya memiliki seorang penjual, penjual
seperti itu di namakan seorang monopoli. Sebagai contoh, perusahaan televisi
kabel lokal di wilayah anda mungkin dapat di katakan sebagai seorang monopoli. </span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Salah satu pasar tersebut, yang
dinamakan oligopoli, memiliki beberapa penjual yang tidak terlalu agresif dalam
bersaing. Rute penerbangan adalah salah satu contohnya. Beberapa pasar lainnya
berisi banyak penjual yang menawarkan produk-produk yang perbedaannya sangat
sedikit. Pasar seperti itu dinamakan persaingan monopolistik. Contoh bentuk
pasar jenis ini adalah industri software.</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Permintaan
</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Faktor-faktor yang mempengaruhi
permintaan :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l9 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Harga
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Karena kuantitas yang di minta
menurun ketika harganya meningkat dan kuantitas yang diminta meningkat ketika
harganya menurun, kita katakan bahwa kuantitas yang di minta berhubungan
negatif dengan harga. Hukum permintaan : daengan menganggap<span style="mso-spacerun: yes;"> </span>hal lainnya tetap, ketika harga sebuah barang
meningkat, maka kuantitas barang yang diminta akan menurun. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l9 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pendapatan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pendapatan yang lebih rendah
berarti bahwa secara total anda memiliki uang yang lebih sedikit untuk di
belanjakan, sehingga anda akan membelanjakan lebih sedikit uang untuk
beberapa<span style="mso-spacerun: yes;"> </span>dan mungkin pula terhadap
sebagaian besar barang. Jika permintan terhadap sebuah barang berkurang ketika
pendapatan berkurang, barang tersebut di namakan barang normal. Jika permintaan
terhadap sebuah barang meningkat ketika pendapatan menurun, barang tersebut di
namakan barang inferior.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l9 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Harga
barang lain yang berkaitan </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jika penurunan harga seebuah barang
meningkatkan permintaan barang lainnya, kedua barang tersebut dinamakan barang
komplemen. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l9 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Selera
</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penentu yang paling jelas terhadap
permintaan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l9 level1 lfo4; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ekspektasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ekspektasi atau perkiran anda
mengenai masa mendatang dapat mempengaruhi permintaan anda terhadap barang dan
jasa saat ini.sebagai contoh , jika anda memperkirakan dapat<span style="mso-spacerun: yes;"> </span>memperoleh penghasilan lebih tinggi bulan depan,
anda lebih bersedia untuk membelanjakan sebagian tabungan anda untuk membeli es
krim.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Skedul
Permintaan Dan Kurva Permintaan</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ketika harga
meningkat semakin tinggi, dia meminta semakin sedikit es krim. Skedul
permintaan(demand schedule) yaitu sebuah tabel yang memperlihatkan hubungan
antara harga barang dengan kuantitas yang di minta. (Ekonom menggunakan istilah
skedul karena tabel dengan kolom- kolom angka paralel,menyerupai skedul
keberangkatan kereta api).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ceteris
Paribus</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kurva penerimaan
Chaterine yang memperlihatkan apa yang terjadi dengan kuantitas permintaan es
krim dari Chterine ketika hanya harga es krim dari Chaterine saja yang
berubah-ubah. Kurva permintan tersebut digambar dengan mengasumsi bahwa
pendapatan,selera, dan ekspektasi Chterine, serta harga produk-produk yng
berkaitan tidak berubah. Para ekonom mengunakaan istilah Ceteris Paribus untuk
menyatakan bahwa semua variabel yang relevan, kecuali variabel-variabel yang
sedang di pelajari pada saat tersebut, dianggap konstan istilah yaang diambil
dari bahasa latin tersebut berarti hal lainnya di anggap tetap. Kurva
permintaan mempunyai kemiringan kebawah karena Ceteris paribus, harga semakin
rendah berarti kuantitas yang diminta semakin besar.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Permintaan
pasar Versus Permintaan Individu</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Menentukan
permintaan pasar (market demand) yaitu penjumlahan dari semua kurva individu
untuk sebuah barang atau jasa tertentu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kurva permintaan pasar diperoleh
dari kurva permintan perorangan, kuantitas yang di minta dalam sebuah pasar tergantung
pada faktor-faktor yang menentukan kuantitas permintaan dari setiap pembeliaan
individu</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; tab-stops: 72.0pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kurva permintaan
individu secara horizontal untuk memperoleh kurva permintaan pasar. Artinya,
untuk menemukan total kuantitas yang diminta pada setiap tingkat harga, kita
menambahkan kuantitas permintaan individu pada sumbu horizontal dari kurva
permintaan individu. Kurva permintaan pasar memperlihatkan bagaimana kuantitas
total yang diminta terhadap sebuah semua barang berubah ketika harga barang
tersebut berubah.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; tab-stops: 72.0pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; mso-list: l6 level1 lfo8; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pergeseran
Kurva Permintaan </span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tingkat harga
tertentu, pembeli sekarang menginginkan untuk membeli kuantitas es krim yang
lebih besar, dan kurva permintaaan untuk es krim akan bergeser ke kanan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Setiap perubahan yang meningkatkan
kuantitas yang diminta pada setiap harga akan menggeser kurva permintaan ke
kanan, begitu pula sebaliknya, setiap perubahan yang menurunkan kuantitas yang
diminta pada setiap tingkat harga akan menggeser kurva permintaan ke kiri.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kurva permintaan memperlihatkan apa
yang terjadi terhadap kuantitas yang di minta dari sebuah barang ketika
harganya berubah ,dengan menganggap penentu permintan lainnya konstan. Ketika
satu dari determinan- determinan lain berubah, kurva permintaan<span style="mso-spacerun: yes;"> </span>akan bergeser.</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 72.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">C.<span style="mso-spacerun: yes;"> </span>Penawaran</span></b></div>
<div class="MsoNormal" style="margin-left: 54.0pt; text-align: justify; text-indent: 18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kuantitas yang di tawarkan terhadap setiap barang
atau jasa<span style="mso-spacerun: yes;"> </span>adalah jumlah yg tersedia dan
dapat dijual oleh para penjual. <span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormal" style="margin-left: 18.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Hal yang menentukan kuantitas suatu barang:</span></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 90.0pt; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Harga,
Harga adalah suatu penentu dari kuantitas yang di tawarkan. Karena suatu
Kuantitas ditawarkan meningkat<span style="mso-spacerun: yes;"> </span>ketika
harga meningkat dan menurun ketika harga menurun. Hubungan antara harga dan
kuantitas yang di tawarkan di namakan hukum penewaran.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 90.0pt; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Harga
Infut, Harga satu atau lebih suatu barang dan berbagai infut tersebut naik.
Jadi kuantitas suatu barang yang ditawarkan berhubungan negatif dengan harga
infut untuk membuat barang tersebut.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 90.0pt; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Teknologi,
Teknologi untuk memproses infut dan merupakan suatu penentu lain yang kuantitas
yang ditawarkan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 90.0pt; mso-add-space: auto; mso-list: l2 level1 lfo5; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ekspektasi,
Kuantitas suatu barang ditawarkan saat ini mungkin juga bergantung pada
Ekspektasi terhadap masa depan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 90.0pt; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l3 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-spacerun: yes;"> </span>Skedul Penawaran Dan Kurva Penawaran</span></b></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kuantitas yang ditawarkan berubah ketika harga
berubah, dengan menetapkan harga infut, Teknologi, dan Ekspektasi. Skedul
Penawaran memperlihatkan kuantitas yang ditawarkan pada masing-masing harga.</span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Kurva Penawaran memperlihatkan
perubahan kuantitas barang yang ditawarkan ketika harganya berubah. Kurva yang
menghubungkan harga dengan kuantitas yang ditawarkan dinamakan Kurva Penawaran.</span></div>
<div class="MsoListParagraph" style="mso-list: l3 level1 lfo7; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penawaran
Pasar Versus Penawaran Individu</span></b></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: -36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 2;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Permintaan
Pasar merupakan penjumlahan dari permintaan seluruh pembeli, penawaran pasar
juga merupakan penjumlahan penawaran dari seluruh penjual yang ada di pasar.
Kuantitas ditawarkan di pasar tergantung pada faktor-faktor yang menentukan
penawaran para penjual individual, yaitu harga barang, harga infut, yang
digunakan untuk berproduksi, teknologi yang tersedia,serta Ekspektasi.Kuantitas
yang ditawarkan ketika harga berubah sementara variabel-variabel lainnya yang
mempengaruhi kuantitas yang ditawarkan dianggap konstan. Kurva penawaran pasar
memperlihatkan bagaimana total kuantitas yang ditawarkan berubah ketika harga
barang berubah.</span></div>
<div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pergeseran
Kurva Penawaran</span></b></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: -36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 2;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Setiap
penentu penawaran, selain harga ,berubah, maka kurva penawaran akan bergeser.Pergeseran
Kurva Penawaran, setiap perubahan yang menaikkan kuantitas yang berbeda di
produksi oleh penjual pada tingkat harga tertentu akan menggeser kurva
penawaran kekanan. Secara ringkas Kurva penawaran memperlihatkan apa yang
terjadi dengan kuantitas barang yang ditawarkan ketika harganya berubah, dengan
menganggap seluruh faktor penentu dari kuantitas yang ditawarkan lainnya
konstan. Jika satu dari faktor-faktor tersebut berubah, kurva penawaran akan
bergeser.</span></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: -36.0pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: -36.0pt;">
<br /></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 36.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">D.<span style="mso-spacerun: yes;"> </span>Penggabungan Penawaran Dan Permintaan</span></b></div>
<div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Ekuilibrium</span></b></div>
<div class="MsoNormal" style="margin-left: 36.0pt; text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Satu titik dimana kurva penawaran dan permintaan
sling berpotongan dinamakan Ekuilibrium. Pada harga Ekuilibrium, kuantitas
barang yang ingin dapt di beli pembeli tepat<span style="mso-spacerun: yes;">
</span>sama dengan kuantitas yang ingin dan dapat di jual oleh penjual.Fenomena
ini begitu kuat sehingga kadang-kadang disebut sebagai hukum penawaran dan
permintaan. Harga barang menyesuaikan diri untuk membawa penawaran dan
permintaan barang tersebut pada keseimbangan.</span></div>
<div class="MsoListParagraph" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Tiga
langkah untuk menganalisis perubahan ekuilibrium</span></b></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-align: justify; text-indent: -35.45pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span></span></b><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sejauh
ini, kita telah melihat bagaimana penawaran dan permintaan secara bersama-sama
menentukan ekuilibriumpasar. Jika sebuah peristiwa(event) menggeser salah satu
kurva tersebut, ekuilibrium pasar akan berubah.Analisis terhadap perubahan
tersebut dinamakan comparative statics karena analisis ini melibatkan
pembandingan atas dua situasi statis ekuilibrium lama dan baru.</span></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Analisis pengaruh beberapa peristiwa
terhadap pasar dilakukan melalui tiga tahap yaitu:</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l5 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Putuskan apakah sebuah
peristiwa menggeser kurva penawaran atau kurva permintaan (atau mungkin
keduanya).</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Putuskan kearah mana
kurva bergeser.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l5 level1 lfo6; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Gunakan diagram
penawaran dan permintaan untuk melihat bagaimana pergeseran tersebut mengubah
ekuilibrium.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Contoh: Perubahan
Permintaan</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Misalkan,
pada satu musm panas udara begitu menyengat. Bagaimana peristiwa ini
mempengaruhi pasar es krim? </span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jawab:</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Udara
panas mempengaruhi kurva permintaan dengan mengubah selera orang terhadap es
krim.Artinya, cuaca mengubah jumlah es krim yang ingin di beli pada harga
tertentu.Kurva penawaran tidak berubah karena cuaca tidak mempengaruhi secara
langsung perusahaan yang menjual es krim.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l7 level1 lfo9; text-align: justify; text-indent: -18.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Pergeseran
Kurva versus Pergerakan Sepanjang Kurva</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"><span style="mso-tab-count: 1;"> </span>Secara ringkas, sebuah pergeseran
dalam kurva penawaran disebut sebagai perubhan dalam penawaran, dan sebuah
pergeseran dalam kurva permintaan disebut sebagai perubahan dalam permintaan.
Pergerakan sepanjang kurva penawaran yang tetap disebut sebagai perubahan dalam
kuantitas yang ditawarkan, dan pergerakan sepanjang kurva permintaan yang tetap
disebut sebagai perubahan dalam kuantitas yang diminta.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Contoh: Perubahan dalam
Penawaran</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Misalkan
bahwa,selama musim panas lainnya, sebuah gempa bumi telah merusak sebagian
pabrik –pabrik es krim. Bagaimana peristiwa ini mempengaruhi pasar es krim?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jawab:</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Gempa
bumi mempengaruhi kurva penawaran. Dengan menurunkan jumlah penjual,gempa bumi
mengubah jumlah es krim yang diproduksi dan dijual pada tingkat harga tertentu.
Kurva permintaan tetap tidak berubah karena gempa bumi tidak secara langsung
mengubah jumlah es krim yang ingin dibeli oleh para konsumen.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Contoh: Perubahan Kurva
Penawaran dan Permintaan</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Misalkan
bahwa udara panas dan gempa bumi terjadi pada waktu yang bersamaan. Untuk
menganalisis kombinasi kejadian ini,sekali lagi kita ikuti model tiga tahap:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Jawab:</span></b></div>
<div class="MsoListParagraphCxSpLast" style="text-align: justify;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kita
temukan bahwa kedua kurva harus bergeser. Udara panas mempengaruhi kurva
permintaan sebab kejadian ini menyebabkan jumlah es krim yang ingin di beli
masyarakat meningkat pada harga tertentu. Pada saat yang bersamaan, gempa bumi
mengubah kurva penawaran karena kejadian ini mengubah jumlah es krim yang ingin
dijual penjual pada harga tertentu.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l8 level1 lfo10; text-align: justify; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman";"><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: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Kesimpulan
: bagaimana harga mengalokasikan sumber daya</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="text-align: justify; text-indent: 36.0pt;">
<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Bab
ini telah menganalisis penawaran dan permintaan dalam sebuah pasar tertentu.
Meskipun pembahasan kita berpusat disekitar pasar es krim, pelajaran yang
diberikan disini juga berlaku pada sebagian besar pasar lainnya.Karena
penawaran dan permintaan merupakan fenomena ekonomi yang sangat menonjol,model
penawaran dan permintaan merupakan alat analisis yang sangat berguna.Penawaran
dan permintaan secara bersama-sama menetapkan harga berbagai barang dan jasa
dalam perekonomian: selanjutnya, harga merupakan petunjuk yang menuntun
pengalokasian sumber-sumber daya.</span></div>
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<span lang="IN" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Sebagai
contoh,perhatikan alokasi tanah dengan pemandangan pantai yang indah.Karena
luas tanah tepi pantai terbatas,tidak semua orang dapat menikmati kemewahan
tinggal di tepi pantai . Siapa yang dapat memperoleh sumber daya tanah
berpemandangan indah ini? Jawabannya adalah siapapun yang bersedia membayar
harganya. Harga tanah di tepi pantai terus melakukan penyesuaian sampai
kuantitas tanah yang diminta tepat sama dengan kuantitas yang ditawarkan. Dengan
demikian, dalam perekonomian pasar, harga merupakan mekanisme untuk melakukan
perimbangan atas sumber-sumber daya yang terbatas.</span></div>
Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com0tag:blogger.com,1999:blog-545161342745455271.post-91182989167081167012012-11-19T01:11:00.000-08:002012-11-19T04:48:20.156-08:00 MANFAAT PERDAGANGAN<!--[if !mso]>
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</o:shapelayout></xml><![endif]-->
<br />
<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-list: l0 level2 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.1<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Sebuah
Kisah Tentang Perekonomian Modern</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Untuk memahami mengapa orang-orang memilih untuk tergantung
satu sama lain dalam menyediakan berbagai barang dan jasa yang mereka butuhkan
dan dalam rangka meningkatkan kualitas kehidupan mereka, mari kita simak sebuah
perekonomian rekaan sederhana berikut ini. Bayangkanlah bahwa hanya ada dua
barang dalam perekonomian ini yakni daging dan kentang.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Keuntungan
perdagangan menjadi sangat jelas jika masing-masing dari kedua orang itu
membagi tugas secara jelas, si petani memproduksi kentang saja, dan si peternak
hanya memproduksi daging, lalu keduanya berdagang sehingga keduanya sama-sama
memperoleh dua jenis barang yang mereka butuhkan. Tanpa perdagangan,
masing-masing hanya dapat menikmati satu jenis barang saja. Si peternak harus
puas dengan daging saja, entah itu daging panggang, daging goring, daging rebus
atau daging bakar. Demikian pula si petani, harus puas dengan kentang saja,
entah itu digoreng, direbus, dikukus atau dibakar. Kalaupun hal ini yang
terjadi, maka lambat laun keduanya akan menyadari bahwa mereka bisa memperoleh
kehidupan yang lebih baik jika saling berdagang. Melalui pertukaran, keduanya
bisa menikmati hamburger dan kentang goreng.</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Kemungkinan-kemungkinan
Produksi</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Andaikan saja si petani dan si
peternak itu masing-masing memiliki 40 jam kerja seminggu. Keduanya bisa
memanfaatkan waktu yang tersedia hanya untuk memproduksi kentang saja,
memproduksi daging saja, atau memproduksi kentang dan dagin sekaligus. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: none; margin-left: 36.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-yfti-tbllook: 1184;">
<tbody>
<tr style="mso-yfti-firstrow: yes; mso-yfti-irow: 0; mso-yfti-lastrow: yes;">
<td style="border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Waktu Yang</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Diperlukan Untuk</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Memproduksi 1 Pon</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span style="height: 66px; left: -10px; mso-ignore: vglayout; position: relative; top: -2px; width: 595px; z-index: 251663360;"><img height="66" src="file:///C:\Users\axioo\AppData\Local\Temp\msohtmlclip1\01\clip_image001.gif" width="595" /></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;"> </span>Daging<span style="mso-spacerun: yes;"> </span>Kentang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Petani<span style="mso-spacerun: yes;">
</span>20<span style="mso-spacerun: yes;">
</span>10</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Peternak <span style="mso-spacerun: yes;"> </span>8<span style="mso-spacerun: yes;"> </span>8</span></div>
</td>
<td style="border-left: none; border: solid black 1.0pt; mso-border-alt: solid black .5pt; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-themecolor: text1; mso-border-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 239.4pt;" valign="top" width="319"><div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jumlah (Pon)</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Yang di produksi</span></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dalam 40 Jam</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span>Daging<span style="mso-spacerun: yes;">
</span>Kentang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span>2<span style="mso-spacerun: yes;">
</span>4</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-spacerun: yes;">
</span>40<span style="mso-spacerun: yes;">
</span>5</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Pada table ini mengilustrasikan
jumlah (dalam satuan pon) daging dan kentang yang dapat diproduksi oleh si
petani. Jika ia menghabiskan 40 jam kerjanya untuk memproduksi kentang saja,
maka ia akan memperoleh 4 pon kentang dan tidak akan memperoleh daging
sedikitpun. Sebaliknya, kalau ia menghabiskan 40 jam kerjanya untuk memproduksi
daging saja, maka ia akan memperoleh 2 pon daging dan tidak akan memperoleh
kentang<span style="mso-spacerun: yes;"> </span>sedikitpun. Kemudian jika si petani
membagi dua waktu kerjanya untuk memproduksikentang dan daging (masing-masing
20 jam), maka ia akan memperoleh 2 pon kentang dan 1 pon daging. Jadi, gambar
tersebut memperlihatkan tiga kemungkinan produksi bagi si petani, dan berbagai
kemungkinan variasi di antara tiga kemungkinan utama tersebut (ketiganya
merujuk pada batas-batas kemungkinan produksi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;">
<span style="height: 230px; left: 0px; margin-left: 69px; margin-top: 24px; mso-ignore: vglayout; position: absolute; width: 519px; z-index: 251674624;"><img height="230" src="file:///C:\Users\axioo\AppData\Local\Temp\msohtmlclip1\01\clip_image002.gif" width="519" /></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Batas-batas kemungkinan produksi si
Petani</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: center;">
<br /></div>
<div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: center;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Batas Kemungkinan Produksi si
Peternak</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<span style="mso-ignore: vglayout;">
</span></div>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="16" width="69"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img height="292" src="file:///C:\Users\axioo\AppData\Local\Temp\msohtmlclip1\01\clip_image003.gif" width="375" /></td>
</tr>
</tbody></table>
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span>
<br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 1;"> </span>Gambar ini merupakan batas-batas
kemungkinan produksi si petani. Kurva batas-batas kemungkinan produksi
memperlihatkan berbagai paduan output yang dapat muncul pada suatu
perekonomian. Jika si petani dan peternak memutuskan untuk tetap memproduksi
sendiri kentang dan dagingnya, dan tidak melakukan pertukaran atau perdagangan
di antara mereka, maka masing-masing hanya dapat mengkonsumsi kentang dan
daging persis sebanyak yang bisa mereka produksi sendiri. Dalam hal ini kurva,
batas kemungkinan produksi mereka juga menjadi kurva batas kemungkinan
konsumsi. Dengan kata lain, tanpa adanya perdagangan seperti kurva di atas
memperlihatkan seluruh kombinasi konsumsi daging dan kentang yang dapat di
nikmati oleh si petani dan si peternak.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Meskipun kedua kurva batas-batas kemungkinan produksi itu
bermanfaat karena dapat menggambarkan trade off yang dihadapi si petani dan si
peternak, namun kurva-kurva itu tidak dapat menunjukkan pilihan yang
sesungguhnya diambil oleh si petani dan si peternak. Untuk mengetahui pilihan
keduanya, kita perlu mengetahui selera atau preferensi masig-masing.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Spesialisasi
dan Perdagangan</span></b></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perdagangan yang berlangsung antara
si petani dan si peternak menawarkan kombinasi konsumsi yang jauh lebih baik
bagi keduanya, yang takkan dapat mereka nikmati tanpa adanya perdagangan. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-indent: 36.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-indent: 36.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Bagaimana Perdagangan meningkatkan
Konsumsi Si Petani</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-indent: 36.0pt;">
<span style="mso-ignore: vglayout;">
</span></div>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="7" width="34"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img height="286" src="file:///C:\Users\axioo\AppData\Local\Temp\msohtmlclip1\01\clip_image004.gif" width="530" /></td>
</tr>
</tbody></table>
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span>
<br />
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-indent: 36.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-indent: 36.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-indent: 36.0pt;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<br /></div>
<br clear="ALL" style="mso-ignore: vglayout;" />
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-tab-count: 2;"> </span>Bagaimana
Perdagangan Meningkatkan Konsumsi Si Peternak</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<span style="mso-ignore: vglayout;">
</span></div>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="4" width="105"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img height="347" src="file:///C:\Users\axioo\AppData\Local\Temp\msohtmlclip1\01\clip_image005.gif" width="560" /></td>
</tr>
</tbody></table>
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span>
<br />
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;">
<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Pada
panel (a) si petani dapat berkomunikasi pada titik A* yang lebih baik ketimbang
titik A (konsumsinya tanpa perdagangan) sedangkan pada pada panel (b)
diperlihatkan bahwa berkat perdagangan si peternak dapat berkonsumsi pada titik
B* yang lebih baik daripada titik B. perdagangan memungkinkan si petani dan si
peternak mengkonsumsi lebih banyak daging dan kentang sekalipun.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.2<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Prinsip
Keunggulan Komparatif</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Ada
dua jawaban yang mungkin benar untuk pertanyaan ini dan kedua jawaban itulah
yang akan menghilangkan tanda Tanya yang tersisa, sekaligus menggaris bawahi
adanya keuntungan perdagangan dalam kasus di atas. </span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Keunggulan
Absolut</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Para ekonom menggunakan istilah keunggulan absolut (absolute
advantage) jika mereka membandingkan produktivitas seseorang, suatu perusahaan,
atau suatu negara terhadap orang, perusahaan, atau negara lain berdasarkan
biaya mutlak seperti itu. Produsen yang memerlukan biaya atau input
(factor-faktor produksi) paling sedikit dalam menghasilkan suatu barang atu
jasa, dikatakan sebagai produsen yang memiliki keunggulan absolute dalam
menghasilkan barang atau jasa yang bersangkutan. <span style="mso-spacerun: yes;"> </span></span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Biaya
Oportunitas dan Keunggulan Komparatif</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Menghitung biaya produksi kentang,
yakni kita tidak membandingkan input yang diperlukan masing-masing produsen,
melainkan biaya oportunitasnya. Biaya oportunitas atau oprtunity cost atau
sesuatu adalah segala sesuatu yang harus kita korbankan demi memperoleh sesuatu
tersebut. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Mari kita lihat biaya oportunitas si
peternak. Untuk memproduksi 1 pon kentang, ia memerlukan waktu 8 jam kerja.
Setiap kali ia bekerja selama 8 jam untuk menghasilkan 1 pon kentang, dengan
sendirinya ia mengurangi waktu 8 jam untuk memproduksi daging. Karena ia hanya
memerlukan 1 jam kerja untuk menghasilkan 1 pon daging, maka dengan 8 jam kerja
ia bisa memproduksi 8 pon daging. Dengan demikian, biaya oportunitas si
peternak dalam memproduksi 1 pon kentang adalah 8 pon daging.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Selanjutnya, kita simak biaya
oportunitas si petani. Untuk memproduksi 1 pon kentang, si petani memerlukan waktu
10 jam kerja. Karena si petani memerlukan waktu 20 jam kerja untuk menghasilkan
1 pon daging, maka dengan 10 jam kerja ia hanya bisa memproduksi setengah pon
daging. Dengan demikian, biaya oportunitas si petani dalam memproduksi 1 pon
kentang adalah setengah pon daging.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Keunggulan komparatif atau
comparative advantage untuk menyebutka biaya oportunitas kedua produsen
tersebut. produsen yang biaya oportunitasnya paling kecil dalam menghasilkan
suatu barang yakni produsen yang lebih sedikit mengorbankan orang lain untuk memproduksi
barang yang di maksud atu di katakan sebagai produsen yang memiliki keunggulan
komparatif dalam produksi barang tersebut. dengan demikian petani memiliki
keunggulan komparatif dalam memproduksi kentang, sedangkan si peternak memiliki
keunggulan komparatif dalam memproduksi daging. Jika biaya oportunitas
seseorang dalam memproduksi suatu barang relative tinggi, maka biaya
oportunitasnya dalam memproduksi barang lainnya akan relative rendah. Oleh
karena itu, jika seseorang menguasai keunggulan komparatif dalam menghasilkan
suatu jenis barang maka orang lain pasti akan menguasai keunggulan komparatif
dalam memproduksi jenia barang yang lain.</span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Keunggulan
Komparatif dan Pedagangan</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Jika setiap orang melakukan
spesialisasi dalam memproduksi suatu jenis barang yang keunggulan komparatifnya
ia kuasai, maka total produksi atau output dari perekonomian yang bersangkutan
akan mengalami kenaikan. Dengan kata lain, selama ada dua orang yang biaya
oportunitasnya dalam memproduksi suatu jenis barang berlainan selama itu pula
keduanya akan dapat memetik keuntungan juka mereka mau mengadakan pertukaran
atau perdagangan satu sama lain, karena perdagangan memungkinkan mereka
memperoleh suatu barang dengan harga yang lebih murah daripada biaya
oportunitasnya. </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Keuntungan perdagangan itu muncul
karena masing-masing pihak dapat memusatka kegiatannya pada bidang atau jenis
produksi yang biaya oportunitasnya rendah baginya : petani mencurahkan lebih
banyak jam kerjanya untuk memproduksi kentang, sedangkan peternak mencurahkan lebih
banyak jam kerjanya untuk memproduksi daging. Inti pelajaran dari kisah
peternak dan petani ini cukup jelas yakni bahwa : perdagangan dapat
menguntungkan semua puhak di suatu masyarakat atau perekonomian karena
perdagangan memungkinkan setiap orang melakukan spesialisasi pada kegiatan
produksi tertentu yang keunggulan komparatifnya yang ia kuasai.</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">1.3<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Aplikasi
Prinsip Keunggulan Komparatif</span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Prinsip keunggulan komparatif
menjelaskan terjadinya ketergantungan dan adanya keuntungan dari perdagangan.
Berikut ada dua contoh aplikasinya, yang satu berbau lelucon dan yang kedua
sangatlah penting. </span></div>
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<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Haruskah Tiger Woods Memangkas
Sendiri Rumput di Halaman Rumah?</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Untuk menjawab pertanyaan ini, kita
dapat menerapkan konsep biaya oportunitas dan prinsip keunggulan komparatif.
Kita andaikan saja woods dapat memotong rumput di seluruh halaman rumahnya
dalam waktu 2 jam. Dalam waktu yang sama wood bisa tampil sebagai bintang iklan
di TV mempromosikan sepatu olah raga, naik dan memperoleh $10.000. Sementara
itu, forest gump pemuda ABG tetangga woods dapat memangkas semua rumput di
halaman rumah woods dalam waktu 4 jam. Wktu selama 4 jam itu juga bisa di
gunakan untuk bekerja sambilan di restoran MC Donald dengan upah $20. Dalam
contoh kasus ini tiger woods dalam memangkas rumput di halaman rumahnya senilai
$10.000, sedangkan biaya Oportunitasnya yang ditanggung forest hanya sebesar
$20, yakni foreslah memiliki keunggulan komparatif, karena biaya oportunitasnya
untuk memangkas rumput jauh lebih murah.</span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="font-family: Wingdings; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings;"><span style="mso-list: Ignore;">Ø<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perlukah Amerika Serikat Berdagang
dengan Negara-negara Lain</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Barang – barang yang diproduksi di luar negeri dan dijual
didalam negeri disebut Import (Import) , sedangkan barang – barang yang
diproduksi didalam negeri disebut ekspor (exports) . Untuk mengetahui bagaiman
negara – negara memetik keuntungan dari perdagangan , simaklah contoh berikut .
Umpamakan saja dunia ini hanya ada dua negara<span style="mso-spacerun: yes;">
</span>, yakni Amerika Serikat dan Jepang dan jenis barang juga hanya dua yakni
makanan dan mobil . Umpamakan pula kedua negara tersebut dapat memproduksi
mobil sama baiknya. Seorang pegawai pabrik mobil di Amerika maupun di Jepang
sama – sama dapat menghasilkan 1 unit mobil per bulan . Namun , karena tanah di
Amerika lebih luas dan lebih subur ,maka Amerika mampu memproduksi makanan
dengan lebih baik . Seorang petani Amerika dapat menghasilkan makanan sebanyak
2 ton perbulan , sedangkan petani Jepang hanya mampu menyediakan makanan
sebanyak 1 ton per bulan . Prinsip keunggulan Komparatif menyatakan bahwa
setiap jenis barang harus diproduksi oleh negara yang memiliki biaya
oportunitas paling kecil dalam memproduksi barang tersebut. Melaui Spesialisasi
dan perdagangan , Jepang dan amerika akan menikmati lebih banyak mobil dan
makanan . </span></div>
Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com1tag:blogger.com,1999:blog-545161342745455271.post-27703917631020790102012-11-19T01:08:00.001-08:002012-11-19T04:49:05.439-08:00PERANAN PARA EKONOMGregory Mankiw-<s>-</s>>Pengantar Ekonomi<br />
1.1 Ekonom Sebagai Ilmuwan<br />
Para
ekonom mencoba membicarakan subjek mereka dengan objektivitas seorang
ilmuwan. Pendekatan mereka dalam mengkaji perekonomian memiliki banyak
persamaan dengan pendekatan seorang fisikawan dalam mengkaji zat/benda,
dan pendekatan seorang biolog dalam mengkaji kehidupan. Mereka
memikirkan teori-teori, mengumpulkan data, dan kemudian menganalisis
data-data tersebut, untuk membuktikan atau menyangkal teori-teori
mereka.<br />
Bagi pemula, sepertinya aneh untuk menyatakan bahwa ilmu
ekonomi merupakan sains karena para ekonom tidak bekerja dengan
menggunakan tabung percobaan atau teleskop. Namun, inti sains adalah
metode ilmiah–pengembangan dan pengujian teori yang obyektif mengenai
bagaimana dunia bekerja. Metode penelitian ini dapat diterapkan untuk
mempelajari perekonoian suatu negara sebagaimana diterapkan untuk
mempelajari gravitasi bumi atau evolusi spesies. Seperti yang dikatakan
Albert Einstein, “seluruh ilmu pengetahuan tidak lain adalah perbaikan
pemikiran setiap hari”.<br />
Walaupun komentar Einstein benar bagi
ilmu-ilmu sosial seperti ekonomi dan juga benar bagi ilmu-ilmu alam
seperti fisika, sebagian besar orang tidak terbiasa melihat masyarakat
melalui cara pandang seorang ilmuwan.<br />
<br />
Ø Metode Ilmiah: Observasi, Teori, dan Observasi Lagi Peranan Asumsi<br />
Isaac
Newton, ilmuwan dan matematikawan terkenal dari abad ke-17, menurut
cerita menjadi penasaran saat suatu hari melihat sebuah apel jatuh dari
pohonnya. Observasi ini mendorong Newton untuk mengembangkan sebuah
teori gravitasi yang diterapkan bukan hanya pada sebuah apel yang jatuh
ke bumi tetapi juga pada dua buah obyek apa pun di alam semesta ini.
Pengujian berikutnya dari teori Newton telah menunjukkan bahwa teori
tersebut berlaku dalam banyak keadaan (walaupun, seperti yang nantinya
ditekankan oleh Einstein, tidak berlaku dalam semua keadaan). Karena
teori Newton berhasil menjelaskan observasi, saat ini teori Newton masih
diajarkan dalam kuliah-kuliah fisikan diseluruh dunia.<br />
Keadaan
saling mempengaruhi antara teori dan observasi juga terjadi dalam ilmu
ekonomi. Seorang ekonom mungkin tinggal di sebuah negara yang sedang
mengalami kenaikan harga-harga dengan cepat dan tergerak oleh pengamatan
ini untuk mengembangkan teori inflasi. Teori tersebut mungkin
menegaskan bahwa inflasi yang tinggi terjadi apabila pemerintah mencetak
terlalu banyak uang. Untuk menguji teori ini, para ekonom mengumpulkan
dan menganalisis data harga-harga dan uang dari berbagai negara. Bila
pertumbuhan dalam jumlah uang ini tidak ada kaitannya sama sekali dengan
kenaikan harga-harga, ekonom tersebut akan mulai meragukan keasbsahan
teori inflasinya. Bila pertumbuhan uang dan inflasi ternyata berkaitan
erat dan didukung data internasional, yang memang merupakan fakta,
ekonom akan menjadi lebih yakin atas teorinya.<br />
Walaupun para ekonom
menggunakan teori dan observasi seperti para ilmuwan lainnya, mereka
menghadapi rintangan yang menyebabkan tugas mereka sangat menantang:
eksperimen sering kali sulit dilakukan dalam ilmu ekonomi. Para
fisikawan yang sedang mempelajari gravitasi dengan mudah dapat
menjatuhkan obyek apa pun di laboratorium untuk mengumpulkan data dalam
rangka menguji teori mereka. Sebaliknya, para ekonom yang sedang
mempelajari inflasi tidak boleh dengan mudahnya memanipulasi kebijakan
moneter suatu negara untuk mengumpulkan data yang dibutuhkan. Para
ekonom, seperti para astronomi dan para ahli biologi evolusioner
biasanya harus mengumpulkan data dari berbagai kejadian nyata yang
diberikan dunia kepada mereka, apa adanya.<br />
Untuk menggantikan
eksperimen laboratorium, para ekonom memberikan perhatian besar pada
eksperimen-eksperimen alamiah yang terjadi dalam sejarah. Ketika perang
Timur Tengah menganggu aliran minyak mentah, misalnya, harga minyak
melambung di seluruh dunia. Bagi para konsumen minyak dan produk minyak,
kejadian seperti itu menurunkan standar hidup. Bagi para pembuat
kebijakan ekonomi, sulit membuat pilihan bagaimana cara memberikan
tanggapan terbaik. Namun bagi para ilmuwan ekonomi, kejadian seperti itu
memberikan pelung untuk mempelajari dampak sumber daya alam terutama
terhadap perekonomian dunia, dan peluang ini bertahan lama bahkan sampai
setelah perang berakhir. Bagian-bagian ini sangat berharga untuk
dipelajari karena memberikan kita pemahaman mengenai perekonomian masa
lampau dan lebih penting lagi, karena memungkinkan kita untuk
menjelaskan dan mengevaluasi teori-teori ekonomi masa kini.<br />
<br />
Ø Peranan Asumsi<br />
Apabila
anda bertanya kepada seorang fisikawan berapa lama waktu yang
dibutuhkan sebuah kelereng untuk jatuh dari puncak gedung berlantai
sepuluh, fisikawan tersebut akan menjawab dengan mengasumsikan bahwa
kelereng jatuh dalam ruang vakum. Tentu saja, asumsi ini salah.
Kenyataannya, gedung tersebut dikelilingi oleh udara, yang menimbulkan
gesekan pada kelereng yang jatuh dan memperlambat kecepatannya. Namun,
fisikawan tersebut mungkin akan mengasumsikan bahwa gesekan pada
kelereng sangat kecil sehingga efeknya dapat diabaikan. Mengasumsikan
kelereng jatuh dalam ruang vakum sangat menyederhanakan masalah tanpa
secara substansial mempengaruhi jawaban.<br />
Para ekonom membuat
asumsi-asumsi untuk alasan yang sama: asumsi-asumsi dapat
menyederhanakan dunia yang kompleks dan menjadikannya lebih mudah
dipahami. Untuk mempelajari dampak perdagangan internasional, misalnya,
kita dapat mengasumsikan bahwa dunia hanya terdiri atas dua negara dan
tiap negara hanya menghasilkan dua jenis barang. Tentu saja, dunia nyata
terdiri atas banyak negara dan masing-masing menghasilkan ribuan jenis
barang yang berbeda. Namun dengan mengasumsikan dunia negara dan dua
jenis barang, kita dapat memusatkan perhatian kita. Sekali kita memahami
perdagangan internasional dalam dunia hayalan dengan dua negara dan dua
jenis barang, kita dapat memahami perdagangan internasional dalam dunia
yang lebih kompleks yang kita tempati ini dengan lebih baik.<br />
Seni
dalam berpikir ilmiah–dalam fisika, biologi, atau ekonomi–adalah
menentukan asumsi-asumsi yang dibuat. Misalnya, anggaplah bahwa kita
menjatuhkan sebuah bola dari puncak gedung, alih-alih kelereng. Seorang
fisikawan akan menyadari bahwa asumsi tanpa gesekan semakin kurang
akurat dalam kasus ini. Gesekan menimbulkan gaya yang lebih besar pada
bola dibanding pada kelereng karena bola berukuran lebih besar. Asumsi
bahwa gravitasi bekerja dalam ruang vakum masuk akal untuk mempelajari
kelereng yang jatuh tapi tidak untuk mempelajari bola yang jatuh.<br />
Sama
halnya, para ekonom menggunakan asumsi-asumsi yang berbeda untuk
menjawab pertanyaan-pertanyaan berbeda. Anggaplah kita ingin mempelajari
apa yang terjadi pada perekonomian ketika pemerintah mengubah jumlah
uang dalam sirkulasi. Bagian penting dari analisis ini adalah bagaimana
harga-harga berubaha kerena hal tersebut. Banyak harga tidak sering
berubah dalam perekonomian; misalnya harga majalah hanya berubah setiap
beberapa tahun. Mengetahui tentang dakta ini akan menuntun kita dalam
membuat asumsi-asumsi berbeda ketika mempelajari dampak dari perubahan
kebijakan untuk jangka waktu yang berbeda. Untuk mempelajari dampak
jangka pendek dari kebijakan tersebut, kita dapat mengasumsikan bahwa
harga-harga tidak berubah banyak. Kita bahkan dapat membuat asumsi
ekstrem dan menipu, yaitu bahwa semua harga tetap. Akan tetapi, untuk
mempelajari jangka panjang dari kebijakan tersebut, kita dapat
mengasumsikan bahwa semua harga sangat fleksibel. Seperti seorang
fisikawan dapat menggunakan asumsi-asumsi yang berbeda ketika
mempelajari kelereng dan bola yang jatuh, para ekonom menggunakan
asumsi-asumsi yang berbeda ketika mempelajari dampak jangka pendek dan
jangka panjang akibat perubahan jumlah uang.<br />
<br />
Ø Model Ekonomi<br />
Ahli
biologi mengajarkan anatomi dasar dengan tiruan tubuh manusia dari
plastik. Model-model ini memiliki organ-organ utama, yaitu jantung,
hati, ginjal dan seterusnya. Model ini memungkinkan pengajar untuk
menunjukkan kepada para siswa, secara sederhana bagaimana bagian-bagian
tubuh yang penting dapat saling bersesuaian. Tentu saja, model plastik
tidak sama dengan tubuh manusia sebenarnya, dan tidak akan ada seorang
pun mengatakan bahwa model itu merupakan manusia asli. Model-model ini
sengaja dibuat dengan mengabaikan banyak bagian kecil. Namun, sekalipun
model ini tidak nyata, mempelajarinya justru sangat bermanfaat untuk
mengetahui bagaimana tubuh manusia bekerja.<br />
Para ekonom juga
menggunakan model-model untuk mempelajari dunia, namun bukan dengan
bahan plastik. Model-model yang mereka gunakan sering tersusun atas
diagram-diagram dan persamaan-persamaan. Seperti model plastik yang
dipergunakan ahli biologi, model-model ekonomi mengabaikan banyak bagian
kecil untuk memungkinkan kita melihat apa yang sebenarnya penting. Sama
halnya seperti model yang digunakan ahli biologi yang tidak mencakup
seluruh otot dan pembuluh darah tubuh, model yang digunakan seorang
ekonom juga tidak mencakup setiap bagian perekonomian.<br />
Begitu kita menggunakan model-model untuk menelaah berbagai isu ekonomi,
kita akan melihat bahwa semua model dibangun dengan asumsi. Seperti
seorang fisikawan memulai analisis jatuhnya kelereng dengan
mengasumsikan bahwa gesekan dapat diabaikan, para ekonom juga
mengasumsikan tidak adanya bagian-bagian kecil perekonomian yang tidak
relevan dalam mempelajari pertanyaan yang sedang dihadapi. Semua
model–dalam fisika, biologi, atau ekonomi–menyederhanakan kenyataan
dengan tujuan untuk meningkatkan pemahaman kita.<br />
<br />
Ø Model Pertama: Diagram Aliran Sirkuler<br />
Diagram
aliran sirkuler (Circular Flow Diagram) adalah model visual
perekonomian yang menunjukkan bagaimana uang mengalir ke pasar-pasar
melalui rumah tangga dan perusahaan. Pada model ini, perekonomian
disederhanakan mencakup rumah tangga dan perusahaan.<br />
Bagian dalam
pada diagram aliran sirkuler menggambarkan aliran input dan output. Di
pasar-pasar faktor produksi, rumah tangga menjual tenaga kerja, tanah,
dan modal (gedung dan mesin) pada perusahaan sehingga menghasilkan
barang dan jasa, yang kemudian dijual lagi ke rumah tangga di pasar
barang dan jasa. Faktor-faktor produksi mengalir dari rumah tangga ke
perusahaan, barang dan jasa mengalir dari perusahaan ke rumah tangga.<br />
Bagian
luar pada diagram aliran sirkuler menggambarkan aliran uang. Rumah
tangga mengeluarkan uang untuk membeli barang dan jasa. Perusahaan
menggunakan sebagian pendapatannya untuk membayar faktor-faktor produksi
sehingga menyisakan keuntungan pemilik perusahaan sebagai anggota rumah
tangga. Pengeluaran membeli barang dan jasa mengalir dari rumah tangga
ke perusahaan, dan pendapatan (gaji, sewa, keuntungan) mengalir dari
perusahaan ke rumah tangga, sehingga aliran sirkuler dalam perekonomian
dapat berulang kembali. Model aliran sirkular yang lebih kompleks dan
realistis akan mencakup peranan-peranan pemerintah dan perdagangan
internasional.<br />
<br />
<br />
Penerimaan
Belanja<br />
Penjualan Barang dan Jasa <br />
Pembelian Barang dan jasa<br />
<br />
<br />
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<br />
<br />
Masukan
untuk
produksi <br />
<br />
Upah,
sewa, dan
laba
Pendapatan
<br />
Gambar 2.1<br />
Diagram
ini adalah gambara skematik organisasi perekonomian. Keputusan dibuat
oleh rumah tangga dan perusahaan. Rumah tangga dan perusahaan
berinteraksi di pasar barang dan jasa (dimana rumah tangga merupakan
pembeli dan perusahaan merupakan penjual) dan di pasar factor produksi
(dimana perusahaan merupakan pembeli dan rumah tangga merupakan
penjual). Tanda panah sebelah luar menunjukan aliran yang berhubungan
dengan barang dan jasa.<br />
<br />
Diagram Aliran
Sirkuler pada gambar 2.1 adalah satu model sederhana dari perekonomian.
Diagram ini mengeluarkan berbagai bagian (detail) yang penting untuk
beberapa tujuan sebagai contoh, model aliran sirkuler yang lebih
kompleks dan realistis akan mencakup peran pemerintah dan perdagangan
internasional.namun, bagian-bagian ini tidak begitu penting untuk
pemahaman dasar bagaimana perekonomian diorganisasi. Karena
kesederhanaannya, diagram aliran sirkuler ini berguna untuk diingat
ketika berpikir tentang bagaimana unsure-unsur perekonomian dibangun
bersama.<br />
<br />
<br />
<br />
Ø Model Kedua: Batas Kemungkinan Produksi<br />
Sebagian
besar model ekonomi dibangun menggunakan perangkat-perangkat
matematika. Model batas kemungkinan produksi (Production Possibilities
Frontier) adalah grafik kombinasi hasil yang dapat diproduksi
perekonomian dengan faktor produksi dan teknologi yang tersedia. Contoh,
industri mobil dan industri komputer bersama-sama menggunakan semua
faktor produksi. Apabila semua sumber daya digunakan dalam industri
mobil, perekonomian akan menghasilkan 1000 unit mobil tanpa komputer.
Dan bila semua sumber daya digunakan dalam industri komputer,
perekonomian akan menghasilkan 3000 unit komputer tanpa mobil. Sedangkan
bila semua sumber daya dibagi pada kedua industri tersebut,
perekonomian dapat menghasilkan 700 mobil dan 2000 komputer (titik A).<br />
Hasil
di titik D tidak mungkin diperoleh karena sumber dayanya kurang.
Perekonomian hanya memproduksi di setiap titik pada atau di dalam batas
kemungkinan produksi, bukan di titik manapun di luar batas tersebut.
Titik-titik pada batas kemungkinan produksi (titik A) menggambarkan
tingkat produksi yang efisien. Artinya, perekonomian tidak memproduksi
suatu barang dengan jumlah yang lebih banyak tanpa mengurangi jumlah
produksi barang lain.<br />
Titik-titik di dalam batas kemungkinan produksi
(titik B) menggambarkan hasil yang tidak efisien karena perekonomian
tidak mendapatkan apa-apa dari sumber daya yang tersedia secara
maksimum. Artinya, perekonomian berproduksi lebih sedikit dibandingkan
kemampuannya dari sumber daya yang tersedia. Bila sumber
ketidakefisienan dihilangkan, perekonomian dapat bergerak dari titik B
ke titik A.<br />
Batas kemungkinan produksi menunjukkan tradeoff yang
dihadapi masyarakat. Satu-satunya cara mendapatkan suatu barang dalam
jumlah lebih banyak yaitu dengan mengurangi jumlah barang lain (dari
titik A ke titik C). Biaya kesempatan—biaya yang dikorbankan untuk
mendapatkan suatu barang—diukur relatif terhadap barang lainnya.
Pemindahan perekonomian dari titik A ke titik C akan mengorbankan 100
unit mobil untuk mendapatkan tambahan 200 unit komputer.<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
<br />
Gambar 2.2<br />
Batas
kemungkinan Produksi memperlihatkan kombinasi keluaran dalam kasus ini,
mobil dan computer yang mungkin dapat diproduksi oleh perekonomian.
Perekonomian dapat memproduksi bebagai kombinasi pada atau dalam
kemungkinan produksi. Titik-titik di luar batas kemungkinan produksi
tidak mungkin dibuat mengingat sumber daya perekonomian yang terbatas.<br />
<br />
Batas
kemungkinan produksi cembung keluar, artinya biaya kesempatan mobil
terhadap komputer tergantung pada banyaknya barang yang dihasilkan.
Ketika sebagian besar sumber daya digunakan untuk membuat mobil, batas
kemungkinan produksinya menjadi cukup curam, karena tenaga dan
mesin-mesin yang paling sesuai untuk membuat komputer digunakan pada
industri mobil. Jumlah komputer meningkat cukup banyak untuk setiap
mobil yang dikorbankan. Sebaliknya, ketika sebagian besar sumber daya
digunakan untuk membuat komputer, batas kemungkinan produksi menjadi
cukup datar, karena sumber-sumber daya yang sudah sesuai dialokasikan
pada industri komputer. Setiap mobil yang dikorbankan menghasilkan
sedikit peningkatan jumlah komputer.<br />
Tradeoff dalam batas kemungkian
produksi bisa berubah setiap saat antara produksi barang-barang yang
berbeda pada waktu tertentu. Contoh, kemajuan teknologi industri
komputer dapat meningkatkan jumlah komputer yang dihasilkan seorang
pekerja tiap minggu atas pengorbanan sejumlah mobil tertentu. Akibatnya,
batas kemungkinan produksi bergeser ke arah luar. Karena pertumbuhan
ekonomi, masyarakat mungkin memindahkan produksi dari titik A ke titik
E, memproduksi komputer dan mobil dalam jumlah lebih banyak.<br />
<br />
<br />
<br />
<br />
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<br />
<br />
<br />
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<br />
<br />
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<br />
<br />
Gambar 2.3<br />
Pergeseran
dalam Batas Kemungkinan produksi, suatu kemajuan ekonomi dalam industry
computer menggeser batas kemungkinan produksi kea rah luar dan
menaikkan jumlah mobil dan computer yang dapat diproduksi perekonomian.<br />
<br />
Ø Mikroekonomi dan Makroekonomi<br />
Ilmu
ekonomi dibagi menjadi 2 subbidang yaitu ekonomi mikro (Microeconomics)
dan ekonomi makro (Macroeconomics). Ekonomi mikro mempelajari bagaimana
rumah tangga dan perusahaan membuat keputusan dan berinteraksi di
pasar, sedangkan ekonomi makro mempelajari fenomena ekonomi secara luas,
termasuk inflasi, pengangguran, dan pertumbuhan ekonomi. Perkembangan
ekonomi makro tidak mungkin dapat dipahami tanpa mempertimbangkan
keputusan-keputusan ekonomi mikro yang terkait. Contoh, ekonom makro
harus mempertimbangkan pengaruh pemotongan pajak penghasilan produk
barang dan jasa terhadap keputusan rumah tangga dalam membelanjakan
uangnya untuk membeli barang dan jasa tersebut. Namun, ekonomi mikro dan
makro membicarakan persoalan dan membutuhkan pendekatan yang
berbeda-beda.<br />
<br />
1.2 Ekonom sebagai Penasihat Kebijakan<br />
Ketika
para ekonom mencoba menjelaskan penyebab-penyebab peristiwa ekonomi,
mereka bertindak sebagai ilmuwan. Ketika mencoba mengusulkan
kebijakan-kebijakan untuk memperbaiki hasil ekonomi, mereka bertindak
sebagai penasihat kebijakan. Untuk Misalanya apa yang harus dilakukan
pemerintah memperbaiki kesejahteraan ekonomi remaja? Pada saat ekonom
mulai menjelaskan perekonomian negara, mereka adalah ilmuawan. Pada saat
mereka mencoba memperbaiki perekonomian, mereka adalah penasihat
kebijakan.<br />
v Analisis Positif Versus Normatif<br />
Pernyataan mengenai
dunia ada 2 jenis yaitu pernyataan positif (Positive Statements) yang
menjelaskan dunia yang sebenarnya dan pernyataan normatif (Normative
Statements), yang berbicara mengenai bagaimana dunia seharusnya. Ekonom
mengevaluasi pernyataan positif dengan menganalisis data dan
mengevaluasi pernyataan normatif dengan melibatkan data, nilai, dan
fakta-fakta. Pernyataan positif mengenai bagaimana dunia bekerja
mempengaruhi pernyataan normatif mengenai kebijakan-kebijakan dengan
melibatkan pertimbangan nilai-nilai. Ilmu ekonomi menjelaskan bagaimana
perekonomian bekerja dan juga memperbaiki cara kerja perekonomian.
Ketika para ekonom membuat pernyataan normatif, mereka menjadi penasihat
kebijakan.<br />
Ketika anda mengkaji ilmu ekonomi, ingatlah perbedaan
antara pernyataan positif dan normative. Banyak ekonom hanya mencoba
menjelaskan bagaimana perekonomian bekerja. Namun sebenarnya, seringkali
tujuan ilmu ekonomi ditujukan untuk memperbaiki cara perekonomian
bekerja. Pada saat pakar ekonomi membuat pernyataan normative, saat itu
mereka telah menarik garis dari ilmuwan ke penasehat kebijakan.<br />
v Ekonom di Washington<br />
Para
ekonom sadar bahwa tradeoff dilibatkan dalam pembuatan keputusan
membuat kebijakan dengan meningkatkan efisiensi dan mengurangi
pemerataan. Sejak tahun 1946, semua presiden AS menerima saran dari
Dewan Penasihat Ekonomi yang terdiri atas 3 anggota dan puluhan staf
ekonom. Presiden juga menerima masukan-masukan dari para ekonom di
berbagai departemen administratif.Para ekonom di Departemen Keuangan
membantu menyusun kebijakan pajak. Di Departemen Tenaga Kerja, para
ekonom menganalisis data para pekerja dan pencari kerja untuk merumuskan
kebijakan pasar tenaga kerja. Di Departemen Kehakiman, para ekonom
membantu menegakkan undang-undang antimonopoli (antitrust).<br />
Untuk
memperoleh evaluasi proposal kebijakan yang independen, Kongres
mengandalkan saran-saran dari Kantor Anggaran Belanja Parlemen. Di Bank
Sentral, para ekonom menganalisis perkembangan perekonomian AS dan
seluruh dunia.<br />
1.3 Mengapa Para Ekonom Bersilang Pendapat<br />
Para
ekonom sering menuai kritik karena memberikan saran yang bertentangan
kepada para pembuat kebijakan dengan 2 alasan dasar yaitu:<br />
· Para ekonom mungkin tidak setuju atas keabsahan teori-teori positif alternatif mengenai bagaimana dunia bekerja.<br />
·
Para ekonom mungkin memiliki nilai-nilai dan pandangan normatif yang
berbeda mengenai kebijakan yang seharusnya dilakukan.<br />
<br />
Ø Perbedaan Dalam Penilaian Ilmiah<br />
Para
ekonom berselisih paham karena mereka memiliki dugaan-dugaan yang
berbeda mengenai keabsahan teori alternatif atau ukuran parameter
penting. Ekonomi adalah ilmu baru, dan masih banyak yang harus
dipelajari. Para Ekonom kadang-kadang saling berbeda pendapat karena
mereka mempunyai prasangka tentang keabsahan teori alternative atau
tentang ukuran parameter yang penting.<br />
Contoh, para pendukung sistem
pajak berdasarkan pajak pengeluaran rumah tangga percaya bahwa Pajak
tersebut mendorong rumah tangga untuk menabung lebih banyak, karena
tabungan tidak akan dikenai pajak. Sedangkan pendukung sistem pajak
berdasarkan pajak pendapatan percaya bahwa tabungan rumah tangga tidak
akan banyak merespons perubahan undang-undang pajak.<br />
<br />
Ø Perbedaan Dalam Nilai<br />
Kebijakan-kebijakan
tidak bisa dinilai atas dasar-dasar ilmiah saja. Para ekonom
kadang-kadang memberikan saran-saran yang saling bertentangan karena
mereka memiliki nilai-nilai yang berbeda. Misalnya, Peter memiliki
pendapatan $50.000 dan dikenai pajak $5.000. Paul memiliki pendapatan
$10.000 dan dikenai pajak $2.000. Apakah kebijakan ini adil? Jika tidak,
siapa yang membayar lebih banyak dan siapa yang membayar lebih sedikit?
Apakah pendapatan Paul yang rendah yang disebabkan oleh cacat fisik
atau keputusannya untuk mengejar karier dalam dunia acting merupakan hal
yang penting dalam hal ini? Sementara, apakah pendapatan peter yang
yang tinggi yang bersumber dari warisan yang besar, ataukah karena
kesediaannya untuk bekerja lebih lama pada pekerjaan yang menjemukan
adalah penting<br />
Dalam hal ini para ahli akan memberikan saran yang
bertentangan bagaimana seharusnya warga tersebut dikenai pajak.
Menyempurnakan ilmu ekonomi tidak akan menjawab apakah Peter atau Paul
yang membayar pajak lebih banyak. Contoh sederhana ini memperlihatkan
mengapa para ekonom kadangkala bersilang pendapat tentang kebijakan
public. Sebagaimana kita pelajari sebelumnya dalam pembahasan tentang
analisis positif dan analisis normative, kebijakan tidak dapat dinilai
dengan dasar-dasar ilmiah semata. Terkadang, para ekonom memberikan
nasehat yang bertentangan karena mereka mempunyai nilai-nilai yang
berbeda.<br />
Ø Persepsi versus Realita<br />
PROPOSISI (DAN PRESENTASE EKONOM YANG SETUJU)<br />
Batas maksimum biaya sewa mengurangi kuantitas dan kualitas perumahan yang tersedia (93%)<br />
Tarif dan kuota impor biasanya mengurangi kesejahteraan ekonomi umum (93%)<br />
Tingkat pertukaran uang yang fleksibel dan mengambang membuat susunan moneter internasional yang efektif (90%)<br />
Kebijakan
fiskal (seperti pemotongan pajak dan atau kenaikan belanja pemerintah)
memiliki dampak stimulatif yang penting terhadap perekonomian dimana
masih ada tingkat pengangguran (90%)<br />
Bila anggaran federal hendak diseimbangkan, seharusnya dilakukan sepanjang siklus bisnis dan bukan tahunan (85%)<br />
Pembayaran
tunai menaikkan kesejahteraan penerimanya ke tingkat yang lebih tinggi
daripada transfer nilai uang tunai yang sama (84%)<br />
Defisit anggaran federal yang tinggi menimbulkan dampak yang merugikan terhadap perekonomian (83%)<br />
Upah minimum meningkatkan angka pengangguran diantara para pekerja muda dan tidak terampil (79%)<br />
Pemerintah seharusnya merestrukturisasi sistem kesejahteraan sepanjang garis ‘Pajak pendapatan negatif’ (79%)<br />
Pajak
pembuangan limbah industri dan izin polusi yang dapat diperjualbelikan
merupakan pendekatan yang lebih baik terhadap pengendalian polusi
dibandingkan pembebanan batas maksimum polusi (78%)<br />
<br />
Perbedaan
pendapat antar para ekonom tidak dapat dihindari karena adanya perbedaan
penilaian ilmiah. Dibawah ini mengandung 10 dalil mengenai kebijakan
ekonomi. Namun dalil tersebut gagal memberikan konsensus yang sama jika
diterapkan di masyarakat umum.<br />
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Sepuluh
proporsi mengenai kebijakan ekonomi. Dalam survey mengenai ekonom dalam
bisnis, pemerintah, dan pendidikan, proposisi akan gagal mencapai
konsesus apabila dilakukan di antara masyarakat umum.Anonymoushttp://www.blogger.com/profile/03796989755839811234noreply@blogger.com1tag:blogger.com,1999:blog-545161342745455271.post-24524230893705799992012-11-19T00:42:00.002-08:002012-11-19T00:42:55.795-08:00PENGANTAR EKONOMI (Gregory Mankiw)<!--[if gte mso 9]><xml>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"><span style="font-size: x-large;"><b> SEPULUH PRINSIP EKONOMI </b></span></span></span></span></h2>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman";">Prinsip Kita Selalu Menghadapi “Tradeoff”</span></h3>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman";">Tidak
ada yang gratis didunia ini, itu merupakan sebuah pribahasa gambaran mengenai
tradeoff. Untuk mendapatkan sesuatu yang kita inginkan, biasanya kita harus
merelakan atau menyerahkan hal lain yang sesungguhnya juga berharga bagi kita.
Jika kita memiliki banyak tujuan, sebagian tujuan harus kita lepaskandemi
mengejar tujuan tertentu yang paling kita inginkan. Pembuatan keputusan
mengharuskan kita merelakan suatu tujuan untuk memperoleh tujuan yang lainnya. Contohnya
: seorang yang lebih memilih membelikan semua uangnya untuk membeli baju, maka
dia harus merelakan kesempatan untuk membeli makanan untuk kebutuhan akan
gizinya. NAMUN seseorang tidak boleh mengabaikan kebutuhan akan gizinya demi
sebuah penampilan (baju). Dilema (tradeoff) lain yang kini harus dihadapi oleh
masyarakat modern adalah tradeoff antara lingkungan hidup yang bersih atau
sehat dengan tingkat pendapatan yang tinggi. Dari hal tersebut terlihat jelas
bahwa pada satu sisi peraturan-peraturan pembatasan polusi akan member kita
suatu lingkungan hidup yang lebih bersih sehingga lebih memungkinkan kita hidup
sehat. Dalam waktu yang bersamaan, peraturan itu menurunkan pendapatan pemilik
perusahaan, upah pegawai atau menaikkan harga produk yang dipikul oleh konsumen.
Tradeoff lainnya yang harus dihadapi masyarakat dewasa ini adalah tradeoff
antara efisiensi dan pemerataan. Efisiensi adalah suatu kondisi ideal ketika
masyarakat memperoleh hasil atau manfaat yang maksimal dari penggunaan sumber
dayanya yang langka. Sedangkan pemerataan adalah suatu kondisi ketika manfaat
pemakaian sumber-sumber daya tadi terbagi secara adil diantara segenap anggota
masyarakat. Satu hal yang harus kita pahami disini yaitu, kita harus senantiasa
fakta akan adanya tradeoff itu, karena seseorang hanya akan dapat membuat
keputusan-keputusan yang baik jika ia mengetahui berbagai kemungkinan/pilihan
yang ada.</span></div>
<h3 class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level3 lfo1; text-align: justify; text-indent: -27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman";">Prinsip Biaya Adalah Apa Yang Anda Korbankan
Untuk Memperoleh Sesuatu.</span></h3>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman";">Oleh
karena kita selalu mengalami tradeoff, pembuatan keputusan mengharuskan kita
untuk selalu membanding-bandingkan segenap biaya dan manfaat dari setiap piliha
tindakan. Contoh yang dapat kita lihat yaitu pada saat kita harus memutuskan
apakah akan melanjutkan sekolah keperguruan tinggi atau tidak. Manfaat
melanjutkan pendidikan ke perguruan tinggi jelas, yakni pengetahuan kita akan
banyak bertambah, dan peluang pekerjaan atau karier yang akan kita terima juga
dengan sendirinya menjadi lebih baik. Namun, bagaimana dengan biaya yang harus
kita keluarkan? Ada beberapa hal yang harus anda perhitungkan untuk sampai pada
angka biaya<span style="mso-spacerun: yes;"> </span>yang sesungguhnya. Pertama,
diluar semua uang itu mash ada biaya lain yang tidak berkaitan langsung dengan
ongkos sekolah anda. Contoh kecil saja, pada saat libur, anda masih harus
menghabiskan uang untuk makan dan penginapan diluar asrama. Ini merupakan biaya
tidak langsung yang tetap saja akan membebani anda. Sebaliknya, ongkos
penginapan dan makan selama berada diasrama bisa jadi lebih murah ketimbang
jika anda tidak kuliah dan anda harus makan dan tidur di tempat lain. Jika ini
memang benar, maka ongkos makan dan tinggal asrama kampus justru bukan
sepenuhnya merupakan biaya, melainkan manfaat tambahan jika anda memutuska
untuk kuliah. Kedua penghitungan total kuliah itu belum memperhitungkan biaya
terbesar yang harus anda tanggung jika anda memutuska untuk keperguruan tinggi.
Seluruh waktu yang akan anda gunakan mendengar ceramah dosen, membaca buku-buku
teks, dan meyusun makalah, tidak akan dapat anda gunakan untuk melakukan
hal-hal lain yang bisa jadi lebih bermanfaat, misalnya untuk bekerja dan
mengumpulkan uang. Hal tersebut sangat berkaitan dengan biaya oportunitas,
yaitu segala sesuatu yang harus anda korbankan untuk memperoleh sesuatu. Setiap
kali anda hendak membuat keputusan atau memilih tindakan , anda tidak hanya
harus menghitung biaya langsung, namun juga harus menghitung biaya oportunitasnya.
Hal itu menyadarkan mereka bahwa dengan tetap meneruskan kuliah, biaya
oportunitas yang harus mereka pikul menjadi sangat mahal sehingga mereka sampai
pada kesimpulan bahwa manfaat kuliah tidak sebanding dengan biayanya.</span></div>
<h3 class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level3 lfo1; text-align: justify; text-indent: -27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman";">Prinsip Orang Rasional Berpikir Pada Suatu
Marjin</span></h3>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 12.0pt; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: 54.0pt; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman";">Keputusan dalam hidup jarang sekali berupa hitam atau putih tetapi
biasanya masuk kedalam daerah abu-abu. Dapat dilihat dari satu contoh, yaitu
mengenai sebuah maskapai penerbangan yang perlu memutuskan harga tiket untuk
suatu rute bagi para penumang stanby, yakni penumpang yang tidak membeli
jauh-jauh hari, melainkan langsung membeli sisa-sisa tiket pesawat yang hendak
berangkat.<span style="mso-spacerun: yes;"> </span>Umpamakan saja ongkos total
yang harus ditanggung oleh maskapai penerbagan untuk menerbangi rute itu adalah
$100.000. Jika kapasitas tempat duduk pesawatnya adalah 200 kursi, maka
hitung-hitungannya menghasilkan $500 sebagai ongkos tiket per penumpang
standby, dan hitungan sederhana ini akan menggoda kita untuk langsung
menyimpulkan bahwa $500 adalah harga yang tepat. Namun kenyataanya tidak sesuai
dengan harapan yang diinginkan. Umpamakan suatu ketika pesawat siap berangkat
dengan sepuluh kursi masih kosong. Seorang penumpag standby besedia membeli
tiket dengan harga $300. Jika tiket tersebut dijual kepadanya, maka kerugian
relative atas kursi kosong akan berkurang. Jadi yang dipikul maskapai bukan
biaya rata-rata sebesar $500, melainkan biaya marjinal sebungkus kacang atau
sekaleng minuma yang dikonsumsi penumpang. Selama harga tiket yang dibayarkan
penumpang standby masih lebih tinggi daripada biaya marjinal, maka penjualan
tiket dibawah harga normal masih akan menguntungkan perusahaan/maskapai
penerbangan. Kita ketahui bahwa individu maupun perusahaan akan memperoleh
keputusan lebih baik jika mereka mau berpikir pada suatu marjin. Seorang
pengambil keputusan yang rasional hanya akan mengambil tindakan jika dan hanya
jika keuntungan marjinalnya melebihi biaya marjinalnya.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-fareast-font-family: "Times New Roman";">Prinsip Kita Bereaksi Terhadap Intensif</span></h3>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Karena
manusia mengambil keputusan dengan cara membandingkan keuntungan dan biaya,
kebiasaan mereka akan berubah jika ada perubahan pada keuntungan atau biayanya.
Contoh: Ketika harga daging sapi naik, orang lebih cenderung membeli daging
ayam karena harganya lebih murah. Pada saat bersamaan pengusaha daging sapi
akan menjual lebih banyak daging sapi karena dapat keuntungan yang lebih
tinggi. Pembuat kebijakan publik tidak boleh melupakan pentingnya insentif,
karena banyak kebijakan yang bisa mengubah biaya atau keuntungan bagi
orang-orang, sehingga merubah perilaku mereka. Contoh ketika harga bahan bakar
naik, akan mendorong masyarakat untuk menggunakan kendaraan umum atau
mengganti mobil mereka dengan mobil listrik. Ketika para pembuat kebijakan
gagal mempertimbangkan bahwa kebijakan-kebijakan mereka akan berdampak pada
perilaku masyarakat terhadap insentif, hasilnya bisa tidak sesuai keinginan.
Contoh<span style="mso-spacerun: yes;"> </span>kebijakan publik yang mengatur
keamanan berkendara yang mengharuskan sabuk pengaman disetiap mobil. Namun,
suatu penelitian di tahun 1975, ekonom Sam Paltazam menunjukan bahwa aturan
tersebut dapat<span style="mso-spacerun: yes;"> </span>mengurangi jumlah
kematian per kecelakaan, <span style="mso-bidi-font-weight: bold;">namun </span>meningkatkan
angka kecelakaan lalu lintas</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Intinya ketika menganalisis
kebijakan apapun harus mempertimbangkan tidak hanya pengaruh-pengaruh
langsungnya, tetapi juga pengaruh-pengaruh tidak langsung yang timbul akibat
adanya insentif, perilaku masyarakat akan ikut berubah.</span></div>
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Menguntungkan Semua Pihak.</span></h3>
<br />
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<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Dalam
perdagangan internsional jepang adalah saingan utama AS dalam kancah
perekonoimian dunia. Mengingat perusahaan AS dan Jepang membuat begitu banyak
produk yang mirip. Contohnya adalah Ford dan Toyota yang sama-sama membuat
mobil, Compaq dan Thosiba sama-sama mengembangkan computer pribadi.<span style="mso-spacerun: yes;"> </span>Sehingga merekapun bersaing ketat, karena
memperebutkan para pembeli di pasar yang sama. Kita perlu cermat dalam menelaah
kompetisi antar Negara agar tidak tergelincir kedalm kesimpulan atau pangdangan
yang keliru. Perdagangan itu tidak seperti pertandingan olah raga dimana salah
satu pihak akan menang sedangkan pihak lain harus kalah. Namun dalm perdagangan
kedua belah pihak dapat sama-sama menang atau mendapat keuntungan. Persaingan
dalam sebuah perdangan tidak dapat dihindari sama seperti halnya persaingan
juga terjadi ketika keluarga-keluarga itu pergi ke pasar untuk mencari suatu
barang karena masing-masing keeluarga senantiasa menginginkan barang-barang
yang baik dengan harga yang semurah mungkin. Meskipun mereka senantiasa
bersaing namun keluarga anda memperoleh banyak keuntungan bila berdagang dengan
keluarga lain. Melalui perdaganagan, setiap pihak akan dapat melakukan
spesialisasi terhadap bidang yang dikuasai entah itu menjahit, bertani atau
membangun rumah. Dengan perdagangan setiap orang dapat memperoleh barang dan
jasa yang dubutuhkan dengan harga yang lebih murah. Negara pun sama dengan
keluarga jika sebuah Negara berdagang dengan Negara lain, maka ia akan
memperoleh berbagai barang dan jasa yang diperlukannya dengan mutu lebih baik
dan lebih murah. Lewat perdagangan, setiap Negara akan memperoleh pulihan
barang dan jassa yang jauh lebih banyak. Orang-orang Jepang, sama halnya denga
orang-orang AS yaitu sama-sama memetik keuntungan dari perdagangan. Semuanya
saling bersaing, sekaligus mitra yang saling membutuhkan dalam perekonomian
dunia. </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 18.0pt;">
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<h3 class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Prinsip Pasar Secara Umum Adalah
Wahana Yang Baik Untuk Mengorganisasikan Kegiatan Ekonomi.</span></h3>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> Runtuhnya
komunisme di Unisoviet dan Eropa timur mungkin merupakan perubahan paling
penting didunia selama setengah abad terakhir. Negara-negara komunis bertumpu
kepda para perencana pusat pemerintah yang mengatur segala urusan ekonomi. Para
perenana ekonomi itulah yang memutuskan barang dan jasa apa yang harus
diproduksi. Landasan pemikirannya adalahbagi bahwa hanya pemerintah lah yang
dapatmengorganisasikan segenap kegiatan ekonomi bagi sebesar-besarnya
kesejahteraan ekonomi seluruh penduduk dan Negara secara keseluruhan. Sekarang
ini hampir semua Negara yang memiliki system perencanaan ekonomi terpusat telah
meninggalkan system tersebut dan muali mengembangkan system ekonomi pasaar.
Sepintas lalu, daya kerja pasar itu membingungkan. Kelihatannya dalam sebuah
ekonomi pasar tidak ada yang mencoba mencapai kesejahteraan seluruh masyarakat.
Dalam bukunya, Adam Smith merumuskan opservasinya yang paling terkenal ddalam
ilmu ekonomi yaitu semua rumah tangga dan perusahaan yang berinteraksi dipasar <span style="mso-spacerun: yes;"> </span>seolah-olah dibimbing oleh satu kekuatan atau
tangan tidak Nampak. Ada satu catatan penting yang perlu diperhatikan berkenaan
dengan kerja tangan tidak Nampak dalam membimbing kegiatan kegiatan ekonomi
yaitu jika pemerintah melakukan sesuatu yang mencegah pasar untuk secara
alamiah menyeseuaikan diri dengan penawaran dan permintaan, maka lumpuhlah kemampuan
tangan tidak Nampak dalam mengkoordinasikan jutaan rumah tangga dan perusahaan
yang membentuk perekonomian. Fakta ini dapat menjelaskan mengapa pengenaan
pajak oleh pemerintah dapat mengubah alokasi sumber daya. Pajak mendistorsi
atau menacaukan harga sehingga pada gilirannya juga memengaruhi keputusan
segenap rumah tangga dan perusahaan. Hal itu ang menyebabkan mereka gagal
karena mencoba menangani semuanya sendirian dan mengikat tangan tidak Nampak
dari meknisme pasar yang sesungguhnya paling mampu melakukan fungsi kordinasi
tersebut. </span></div>
<h3 class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Prinsip Pemerintah Adakalanya Dapat
Memperbaiki Hasil-Hasil Mekanisme Pasar.</span></h3>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Meskipun
secara umum pasar merupakan wahana yang baik untuk mengkoordinasikan
kegiatan-kegiatan ekonomi, namun pasar tidaklah sempurna. Ada dua alasan pokok
mengapa pemerintah ikut campur tangan terhadap pasar demi mendukung efesiensi
dan pemerataan. Artinya kebanyakan kebijakan pemerintah bertujuan ntuk
memperbesar ukuran kue ekonomi atau mengubah pembagian kue tersebut. Tangan
tidak Nampak biasanya mampu mengaahkan pasar-pasaruntuk mengalokasikan sumber
daya secara efisien. Situasi inilah yang oleh para ekonom disebut sebagai
kegagalan pasar. Salah satu penyebab kegagalan pasar adalah eksternalitas yaitu
dampak tindakan-tindakan suatu pihak terhadap kesejahteraan pihak-pihak di
sekitarnya. Polusi adalah contoh klasik adanya biaya eksternal. Jika sebuah
pabrik kimia tidak menanggung seluruh biaya polusi yang dihasilkanny,
perusahaan itu cenderung akan menghasilkan polusi terlalu banyak. Penyebab lain
dari kegagalan pasar adalah kuasa pasar yang merujuk pada kemampuan sseorang atau
sekelompok orang untuk memberika pengaruh kuat terhadap harga-harga. Tangan
tidak Nampak juga kurang mampu memeratakan distribusi buah kesejahteraan
ekonomi bagi segenap warga masyarakat. Namun, pemerintah ada kalanya mampu
mempebaiki hasil-hasil mekanisme pasar tidaklah berarti bahwa pemrintah selalu
dapat melakukannya. Kebijakan public bukanlah sebuah karya para malaikat,
melainkan hasil dari sebuah proses politik yang jauh dari sempurna. Ada kalanya
suatu kebijakn public hanya menguntungkan pihak-pihak tertentu yang memiliki
kekuatan politik. Dari penjelasan tersebut maka tujuan belajar dari ilmu
ekonomi adalah agar kita dapat menilai kapankan suatu kebijakan pemerintah
dapat menciptakan efesiensi dan pemerataaan. </span></div>
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<h3>
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Prinsip Standar Hidup di Suatu
Negara Tergantung Pada Kemampuannya Memproduksi Barang dan Jasa.</span>
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"> </span></h3>
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Perbedaan
standar hidup antara suatu negar dengan Negara lain di dunia ini sangat
mencengangkan. Hal itu dapat dilihat dari penduduk di Negara-negaraberpendapatan
tinggi memiliki lebih banyak perangkat televisidan mobil, mereka menikmati
nutrisi dan perawatanan kesehatan yang serba lebih baik, serta menikmati usia
harapan hidup yang lebih lama ketimbang penduduk di Negara-negara yang berpenghsilan
relative rendah. Apa yang dapat menjelaskan perbedaan stadar hidup antar Negara
dan antar waktu yang begitu kentara? Jawabannya ternyata serdahana saja. Hampir
semua variasi dalam standar hidup tersebut dapat dikaitkan dengan perbedaan
produktivitas antar Negara yaitu jumlah barang dan jasa yang dapat dihassilkan
oleh seorang pekerja dalam satu jam kerja. Hubungan erat<span style="mso-spacerun: yes;"> </span>antara produktivitas dan standar hidup
mengandung implikasi-implikasi yang sangat penting bagi perumusan kebijakan
public. Jika kita dihadapkan pada pertanyaan bagaimana suatu kebijakan dapat
mempengaruhi standar hidup masyarakat, maka jawabannya harus dicari pada
bagaimana cara kebijakan tersebut meningkatkan kemampuan masyarakat, yang
bersangkutan dalam menghasikan berbagai barang dan jasa.<span style="mso-spacerun: yes;"> </span>Untuk meningkatkan standar hidup, <span style="mso-spacerun: yes;"> </span>para pembuat kebijakan harus memusatkan
perhatian pada upaya-upaya peningkatan produktivitas, antara lain dengan
membina pendidikan keterampilan para pekerja, mengadakan berbagai sarana atau
peralatan guna menghasilkan barang dan jasa secara lebih baik, serta mengakses
tekhnologi. </span><br />
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><br /></span>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 18.0pt;">
</div>
<h3 class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Prinsip Harga-Harga Meningkat Jika
Pemerintah Mencetak Uang Terlalu Banyak.</span></h3>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Inflasi
adalah kenaikan tingkat harga secara keseluruhan di suatu perekonomian.
Presidan Gerald Ford saat itu menyebut inflasi sebagai “musuh nomor satu
masyarakat”. Namun, pada decade 1990-an, situasi sudah jauh lebih baik. Inflasi
hanya berkisar 3% per tahun, dan dengan tingkat inflasi serendah ini,
harga-harga memerlukan waktu lebih dari 20 tahununtuk naik dua kal lipat.
Karana inflasi menimbulkan berbagai kesulitan terhadap masyarakat, upaya
menjaga inflasi agar tetap rendah dan terkendali merupakan target utama
kebijakan ekonomi pemerintah diseluruh dunia. Apa sesungguhnya yang menyebabkan
inflasi? Dalam kebanyakan kasus, penyebab lonjakan inflasi yang tinggi dan
berlangsung lama yakni pertumbuhan kuantitas uang yang beredar di masyarakat.
Jika pemerintah mencetak atau mengedarkan uang terlalu banyak, nilai uang
tersebut akan merosot. </span></div>
<h3 class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-list: l0 level3 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: -27.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Prinsip Masyarakat Menghadapi
Trade-off Jangka Pendek Antara Inflasi dan Pengangguran.</span></h3>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 54.0pt; mso-add-space: auto; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify; text-indent: 18.0pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">Mengapa
kita dihadapkan pada trade-off jangka pendek ini? Menurut penjelasan secara
umum telah diterima, trade-off itu muncul karena sbagian harga lambat
menyesuaikan diri. Misalkan saja, suatu ketika pemerintah mengurangi kuantitas
uang yag beredar dalam peekonomian dan masyarakat. Dalam jangka panjang,
satu-satunya dampak yang pasti dari tindakan itu adalah turunnya tingkat harga
secara keseluruhan. Namun, tidak semua harga langsung berubah. Diperlukan waktu
selama bertahun-tahun agar semua perusahaan dapat mengubah harga produknya sehingga
mereka bisa menerbitkan catalog harga yang baru. Serikat-serikat pekerja beserdia
menerima konsensi atau kontrak kerja yang baru dan berbagai resturan mengubah
daftar harga dan menu mereka. Sehingga dapat dikatakan bahwa harga-harga
bersifat kaku dalam jangka pendek. Trade-off antara inflasi dengan pengangguran
memang dikatakan hanya berlangsung sementara, namun yang disebut sementara itu
dalam kenyataannya bisa berlangsung dalam bertahun-tahun secara lebih spesifik,
para pengambil kebijakan dapat memanfaatkan pemahaman terhadap trade-off itu
dalam merumuskan berbagai instrument kebijkan ekonomi. Oleh karena itu
kebijakan-kebijakan moneter dan fiscal memiliki andil yang lebih besar dalam
mengendalikan suatu perekonomian masih menjadi bahan perdebatan sengit.</span></div>
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