PERLAKUAN AKUNTANSI TERHADAP TANAH DAN BANGUNAN RUMAH SEBAGAI PERSEDIAAN DAN PENGARUHNYA PADA LAPORAN KEUANGAN PERUSAHAAN REAL ESTATE PT. ” X ” DI S U R A B A Y A

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ADLN - PERPUSTAKAAN UNIVERSITAS AIRLANGGA

SKRIPSI PERLAKUAN AKUNTANSI TERHADAP

TANAH DAN BANGUNAN RUMAH ...

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Gambar 2

KAS

PIU TAN G PERSEDIAAN

2 a . S I K L U S OPE R A SI NORMAL

PADA PERUSAHAAN DAGANG

- k a s

P I U T A N G BAHAN BAKU

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BARANG J A D I BARANG

2 b . S I K L U S OPT5RASI NORMAL

PADA PERUSAHAAN I N D U S T R I

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g o p o k o k b a r a n g y a n g d i j u a l a k a n d i a k u m u l a a i k a n s e b a g a i =-.

a i l a i p e r s e d i a a n p a d a s u a t u t a n g g a l N e r a c a a t a u p a d a s u a

t u s a a t d a n d i s i s i l a i n a k a n d i a k u m u l a s i k a n s e b a g a i h n r -

g o p o k o k b a r a n g y a n g d i j u a l u n t u k d i p e r t e m u k a n s e c a r a w a -

j a r d e n g a n r e v e n u e s e s u a l d e n g a n M a t c h i n g p r i n c i p l e • E l e

j n e n - e l e m e n utama d a l a m c o s t d e t e r m i n a t i o n a d a l a h b i a y a b £

h a n b a k u , b i a y a t e n a g a k e r j a l a n g s u n g , d o n f a c t o r y o v e r -

h e a d d im a n a k e t i g a n y a n a n t i m e n g a l l r ia a su k d a la m b i a y a -

p r o d u k s i / h a r g a p o k o k b a r a n g y a n g d i j u a l y a n g a k a n d i b e -

b a n k a n p o d a r e v e n u e p e r i o d e y a n g b e r s a n g k u t a n s e s u a i d e -

n g a n M a t c h i n g P r i n c i p l e , s e b a g i a n l a g i a k a n iaasu k s e b a g a i

p e r s e d i a a n y a n g d i t a m p a k k a c d i N e r a c a s e s u o i d e n g a n p r o s £

d u r a k u n t a n s i y a n g l n y a k * S

6

c a r a s k e m a t i s s i k l u s / a l i r a n

b i a y a . p e n u l i s g a m b a r k a n p a d a Gambar 3 ( l i h a t h a l a n a n 4 7 )

U n t u k l e b i h m e m p e r j e l a s skem a s i k l u s a l i r a n b i a y o y a n g t £

l a h p e n u l i s k e m u k a k a n , p a d a Gam bar .4 ( h a la m a n 49 ) p e n u

l i s k u t l p s e b u o h skema f l o w o f c o s t y a n g d l s e r t a l d e n g a n

a n g k a - a n g k a d l k u t i p d a r i k a r y o C a s h i n d a n P o l i m e n l , C o s t

A c c o u n t i n g .

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47

Gnmbar 3

SIK LU S /A LIR A N BIAYA PEtfENTQAK HARGA POKOK

BARANG YANG DIJUAL DAN N I L A I PERSEDIAAN .

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4 8

K e t e r a n g a n

o ) P e r s e d i a a n b a h a n b a k u i n i a d a l a h p e r s t d i -

a a n b a h a n b a k u y a n g a d a p a d a s u a t u s a a t

a t a u p a d a t a n g g a l N e r a c a ; b a h a n b a k u i n i

b s l u m m e n g i k u t i a l i r a n b i a y a u n t u k d i a k u -

m u l a s i k n n p a d a p r o s e s p r o d u k s i / b a r a n g -

d a l a m p r o s e s *

o ) P e r s e d i a a n B a r a n g d a la m P r o s e s i n i a d a l a h

p e r s e d i a a n y a n g a d a p a d a s u a t u s a a t a t a u

p a d a t a n g g a l N e r a c a , d im a n e n i l a i n y a t e r -

d i r i d a r l b a h a n b a k u , t e n a g a k e r j a l a n g -

s u n g d a n f a o t o r y o v e r h e a d ; j u m l a h i n i a d a

l a h j u m l a h b a r a n g d a l a m p r o s e s y a n g b e l u m

m e n g i k u t i a l i r a n b i a y a m e n u ju b a r a n g j a d i

o ) P e r s e d i a a n B a r a n g J a d i i n i a d a l a h p e r s e d ^

a a n y a n g a d a p a d a s u a t u s a a t a t a u p a d a -

t a n g g a l Ne r a c a , n i l a i p e r s e d i a a n y a n g

t i n g g n l i n i a d a l a h n i l a i b a r a n g j a d i s e s u

d a k s e b a g i a n m asu k d a la m h a r g a p o k o k b a -

r a n g y a n g d i j u a l u n t u k d i p s r t e m u k a n B

6

C a -

r a l a y a k d a n p r o p o r s i o n a l d e n g a n r e v e n u e

y a n g d l h a s i l k a n d a r i p e n j u a l a n b a r a n g

t e r s e b u t .

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B a r i k e d u a skema d l muka y n n g s e c a r a j e l a s m enun -

j u k k a n f l o w o f c o a t y n n g s e c a r a g a r i s - b a s a r n y a d a p a t mev»*a

k i l l f l o w o f c o s t p e r u s a h a a n I n d u s t r i d e n g a n s l s t i a b i a y a

m a s s a ( p r o c e s s c o s t s y s t e m ) m aupun d e n g a n s i s t i m b i a y a

p e s a n a n ( .jo b o r d e r c o s t s y s t e m ) . D a r l k e d u a s i k l u s t e r

s e b u t d a p a t d i l i h a t k h u s u s n y a p a d a p e r s e d i a a n b a r a n g da -

l a m p r o s e s bnhwa p e r s e d i a a n b a r a n g d a l a m p r o s e s p e r t n n g -

g a l N e r a o a a d a l a h s a l d o b a r a n g d a la m p r o s e s y a n g t

6

t a p -

t i n g g a l a r t i n y a t i d a k m e n g i k u t i a l i r a n b i a y a k e b a r a n g j a

d i y a n g t e r d l r i d a r i b a h a n b a k u , t e n a g a k e r j a l a n g s u n g , -

d a n f a c t o r y o v e r h e a d . Ju m la h b a h a n b a k u , t e n a g a k e r j a -

l a n g s u n g d a n f a c t o r y o v e r h e a d p a d a d a s a r n y a a d a l a h j u m l a h

c o s t / b i a y a y a n g t e l a h d i k e l u a r k a n p e r u s a h a a n u n t u k me -

w u j u d k a n / a e n j a d l k a n s e b a g a i m a n a a d a n y a s u a t u p e r s e d i a a n

y a i t u p e r s e d i a a n b a r a n g d a l a m p r o s e s .

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a n d a n p e l a k s a n a k e g i a t a n p e n g e m b a n g a n a r e a l / l i n g k u n g a n

d a n p e m b a n g u n a n r u o i a l i d a l a m h a l i n i t e r m a s u k d i d a l a m n y a

a d a l a b a k t i f i t a B p e m b

6

l i a n m a t e r i a l / b a h n n - b a h a n b a n g u n a n

y a n g d i p e r l u k a n u n t u k m e l a k s a n a k a n p e m b a n g u n a n . D a l a m h a l

p e l a k s a n a a n p e m b a n g u n a n d i s e r a h k a n p a d a p i h a k p e m b o r o n g -

y o n g d i t u n j u k p a r u s a h a a n , b a g i a n i n i b e r f u n g s i m e n g a w a s i

d a n m e m s r l k s a k a t e p a t a n p e k e r j a a n p a m b o r o n g b a i k d a l a m -

f c n l k w a l i t a s m n u p u n k w a n t i t a s n y a .

1 * 5 . 4 B a g i a n P e r s o n a l i a d a n Rumah T a n g g a P a r u s a h a a n .

B a g i a n i n i m e n a n g a n i k e g i a t a n - k e g i a t a n d a n h a l - f c a l

y a n g m e n y a n g k u t m a s a l a h - m a s a l o h k e p a g a v K iia n d a n p e m e n u h a n

k e b u t u h a n / k e s a j a h t e r a a n k a r y a w a n .

1 . 5 . 5 B a g i a n K e s s k r e t a r i a t a n .

T u g a s d a n f u n g s i b a g i a n i n i m e l i p u t i s e l u r u h m a s a -

l a b a d m i n i s t r a s i k a n t o r , s u r a t m e n y u r a t , f i l l i n g d a t a . d a n

h u b u n g a n m a s y a r a k a t .

S e c a r a s k a m a t i s s t r u k t u r o r g a n i s a s i P T " X " S u r a b a

ya p a n u l i s s a j i k a n d a l a m Gambar

6

.

2 . P r o s e s A ^ u n t a n s l y a n s D i l a k s a n a k a n o l e h PT " X " S u r a b a -

22

.

PT " X " S u r a b a y a t s l a h m e l a k s a n a k a n p r o s e s a k u n t a n -

s i y a n g l a z l m d a n m e n g a n u t a c c r u a l b a s i c s y s t e m , s e h i n g g a

t e r h a d a p t r a n s a k s i - t r a n s a k s i n o n - k a s t c t a p d i b e r i k a n p s r -

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c a r a k r e d i t d i s i n i h e n d a k n y a d i b e d a k a n d e n g a n p e n g e r

t i a n n y a d a la m p e r d o g a n g e n l a z i £ . P e n j u e l e n k r e d i t d e l a m

p a r u s c h a a n i n i b e r a r t i : J u m la h t a n a h d a n b a n g u n a n rumah

s e l e s a i / s i a p d i h u n i y a n g t e l a h d i s e r a h k a n p a d e B ank T a -

b u n g a n N e g a r a ( d a la m mesa m en u n g g u r e a l i s e s ! BTN ) .

2 . 1 . 4 B a k u P e m b e l i a n .

D i p e r g u n a k a n u n t u k m e n c a t a t p e m b e l i a n b a h a n ba. -

n g u n o n s e c a r a k r e d i t . Namun s e j a k t a h u n 1 9 8 3 { s w n l ) bu k u

i n i p r a k t i s t i d a k b e r f u n g s i k a r e n a p e r u s a h a a n t i d a k l e g i

m e n g a d a k a n p e m b e l i a n b a h a n b a n g u n a n s e b a b p e l a k s a n a a n -

p e n g e m b a n g a n a r e a l t a n a h d a n p e m b a n g u n o n ru m ah s u d a h d i

s e r a h k a n p a d a p e m b o r o n g d i l u a r p e r u s a h a a n .

2 . 1 . 5 B uku M e m o r i a l .

D i p e r g u n a k a n u n t u k m e n c a t a t b e r b a g a i t r a n s a k s i

-y a n g t i d a k d s p a t d i c a t a t p a d a k e e m p a t b u k u h a r i a n -y a n g -

t e r d c s h u l u , t r a n s a k s i - t r a n s a k s i y a n g d i c a t a t p a d a b u k u

i n i a n t a r a l a i n k e w a j i t a n k e w a J i b a n y a n g t i m b u l k a r e n a

-a d -a n y -a c l -a i m d -a r i o n f l - u s

6

r , p e m b e l i a n d a n p e n j u a l a n r e -

t u r , a y a t - a y a t k o r e k s i , d a n l a i n s e b a g a i n y a .

2 . 2 B uku T am bah an .

S e l a i n d i c a t e t p a d a b u k u - b u k u h n r i a n y a n g s e s u e l ,

b u k t l - b u k t l p em b u k u a n d i b u k u k a n p u l a p a d a b u k u t a m b a h a n

y a n g t e r d i r l d a r i :

2 . 2 * 1 B uku D e b l t u r

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2 * 2 . 3 B uku B a n k ,

Buku t a m b a h a n i n i d i p e r g u n a k a n s e b a g a i c a t a t a n p e n -

d u k u n g b a g ! t r a n s a k s i k e u a n g a n y a n g b e r k u b u n g a n d e n g a n pi^

h a k b a n k , t e r m a s u k d i d a l a i m y n a d a l a h j u m l a h d ana y a n g d

.1

t e r i m a d a r i b a n k , bu n g n b a n k , b i a y a b a n k , p e n g a m b i l a n , s £

t o r o n , d a n s e b a g a i n y a .

2 . 2 . 4 D a

t

t a r I n v e n t a r i s K a n t o r .

Buku t a m b a h a n i n i d i p e r g u n a k a n u n t u k m e n c a t s t m u t a -

s i a h t i v a l a n c a r y a n g b e r u p a i n v e n t a r i s k a n t o r . M u t a s i d £

b e t k a r e n e p e m b e l i a n d a n s u m b o n g a n s e d a n g k a n m u t a s i k r e -

d i t k a r e n a p e n j u a l a n d a n u s n n g / r u s a k . B uku i n i d i d u k u n g -

p u l a o l e h d a f t a r i n v e n t a r i s k a n t o r p e r r u a n g y a i t u j e n i s

d a n j u m l a h i n v e n t a r i s k a n t o r y a n g b e r a d a p a d a m a s i n g - m a -

s i n g r u a n g d a l a a k a n t o r .

2 . 2 . 5 B u k a P e r s e d i a a n B a h a n / M a t e r i a l .

Buku t a m b a h a n i n i j u m l a h n y a s e s u a i d e n g a n j u m l a h d ^

r i p a d a j e n i s m a t e r i a l b a h a n b a n g u n a n yr.n g a d a .

2 . 2 . 6 Buku P e r k a k a s P r o y e k .

B u k u i n i b e r f u n g s i u n t u k m e n c o t a t m u t a B i - m u t a s i

%

y a n g b e r h u b o n g a n d e n g o n a l a t - a l a t p r o y e k d a n d i k l a s i f i k a -

s i k a n s e b a g a i a k t i v a t e t a p .

2 . 2 . 7 B uku A k t i v a T e t a p .

U n t u k a e n c a t a t m u t a s i a k t i v a t e t a p .

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67

Gambar 7

PT

11

1 " SURABAIA.

PROSES AKUNTANSI

S a a b e r s P e r u s a h a a n R e a l E s t a t e PT nX

f1

S u r n b n y a ADLN - PERPUSTAKAAN UNIVERSITAS AIRLANGGA

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P T " X " STJRABAYA

LAPORAN RU G I/L A B A

UNTUK PER IO DS SEMESTER I 1 9 8 3

Y^NG BERAKHIR PADA 3 0 JUNI 1 9 8 3

P e n j u s l a n ... .. ..

X

a

XXX

H n r g a P o k o k B a r a n g y a n g D i j u a l . . . . ( X )

L a t a K o t o r ... . . . . XXXX

B i a y a - b i a y a p e r p e r i o d e

- B i a y a P e n g e r a b a n g a n T a n a h . . . R p 9 8 2 . 6 9 0 . 7 5 0 , 0 0

- B i a y a P e m b a n g u n a n R u m a h . . . . R p 1 9 5 . 0 4 9 . 8 7 2 , 5 0

- B i a y a Umum d a n A d m i n i s t r a s i . . . X

- B i a y a R e p r e s e n t a s i ...

x

- B i a y a B u n g 3 ... X

- B i a y a P e o a k a i a n A l a t - a l a t K e c i l X

K e c i l ... X

J u m l a h b i a y a p e r i o d i k ... .. ... .. XX

L a b n ( R u g i ) O p e r a s i o n a l . ...

r

P e M a p a t a n l a i n - l a i n ... X

XXXX

B i o y o l a i n - l a i n ... X

La bn b e r s i h s e b a l m a P P s ... ... .. ... .. XX

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1 0 1

D e m i k i a n l a h h a s i l a k h i r d a r i p e r l a k u a n a k u n t a n s i -

y a n g l a y a k t e r h a d a p t a n a h d a n b a n g u n a n r u m a h , d a n d e n g a n

d e m i k i a n h i p o t s s a k e r j a y a n g t e l n h p e n u l i s k em u k a k a n b u

-d a h -d i u j i -d e n g a n -d i -d u k u n g o l e h c o m p a r a t i v e s t u -d y a n t a r a -

p e r l a k u n n a k u n t a n s i m e n u r u t p e r u s a h a a n r e a l e s t a t e P T " X "

S u r a b a y a d e n g a n p e r l a k u a n a k u n t a n s i y a n g l o y a k y a n g m e n g -

i k u t i k e t e n t u a n - k e t e n t u a n d a la m P r i n s i p A k u n t a n s i I n d o n e

s i a t e r h a d a p m a s a l a h p e r s e d i a a n p a d a p e r u s a h a a n r e a l e s t a

t e k h u s u s n y n m o s a l a h t a n a h d a n b a n g u n a n ru m a h y a n g a k a n -

d i j u a l d a la m o p e r a s i n o r m a l p e r u s a h a a n r e a l e s t a t e .

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I l l

s i p a k u n t a n s i y a n g l a z i m d a n s a b b e r l o k u n y a , u n t u k

n e g a r a k i t a s u d a h a d a p r i n s i p a k u n t a n s i t e r m n k s u d -

y a i t u P r i n s i p A k u n t a n s i I n d o n e s i a y a n g m e r u p n k a n -

p r i n s i p a k u n t a n s i y n n g t e l a h d i t e r i m a d a n m e n j o d i -

pedoE ian p e l o k s n n a a n a k u n t a n s i d i n e g a r a R e p u b l i k -

I n d o n e s i a .

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S m i t h , J a y M. , J r , a n d K . F r e d S k o u a e n , I n t e r m e d i a t e A c c o u n t i n g . 7 t h .E d i t i o n , S o u t h - W e s t e r n P u k l i a t i n g C om pany, C i n c i n n o t i - G h i o , 1 9 8 1 *

T im P e m b in a a n P e n a t a r d a n B a h a n P e n a t a r a n P e g a w a i R e p u — b i l k I n d o n e s i a , B a h a n H e f e r e n s l P e n a t a r a n P4.U U D 1 9 4 5 d o n GBHN, T im P e m b in a a n P e n a t a r d a n B a h a n P e n a t a r a n P e g a w a i R e p u b l i c I n d o n e s i a , J a k a r t a , 1 9 7 9 .

W i l l i a m s , R o b e r t I , , a n d L i l l i a n D o r i s ( e d ) , E n c y c l o p e d i a o f A c c o u n t i n g S y s t e m , V o lu m e V . P r e n t i c e H a l l I n c o r - p o r a t i o n , New Y o r k , 1 9 6 4 ,

W ood , F r a n k , B u s i n e s s A c c o u n t i n g 1 . T h i r d E d i t i o n , L o n g - man G r o u p L i m i t e d , L o n d o n - New Y o r k , 1 9 7 9 .

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