{"id":4400,"date":"2022-03-01T23:13:28","date_gmt":"2022-03-01T16:13:28","guid":{"rendered":"https:\/\/santuynesia.com\/?p=4400"},"modified":"2022-03-01T23:13:33","modified_gmt":"2022-03-01T16:13:33","slug":"ayat-jurnal-penyesuaian-yang-belum-diterima","status":"publish","type":"post","link":"https:\/\/www.santuynesia.com\/blog\/ayat-jurnal-penyesuaian-yang-belum-diterima","title":{"rendered":"Ayat Jurnal Penyesuaian yang Belum Diterima"},"content":{"rendered":"\n<p><strong>Ayat Jurnal Penyesuaian Pendapatan Belum Diterima\u00a0(Accrued Revenue)<\/strong><\/p>\n\n\n\n<p>Perusahaan sering mengakui adanya\u00a0<a href=\"https:\/\/santuynesia.com\/prinsip-pendapatan-akuntansi\" target=\"_blank\" data-type=\"post\" data-id=\"3990\" rel=\"noreferrer noopener nofollow\">pendapatan<\/a>, walaupun sampai saat itu perusahaan belum menerima uang kas. Suatu pendapatan yang telah dihasilkan dan diakui tapi belum diterima secara tunai akan menimbulkan\u00a0<a href=\"https:\/\/santuynesia.com\/pengertian-aktiva-dan-contohnya\" target=\"_blank\" data-type=\"post\" data-id=\"3950\" rel=\"noreferrer noopener nofollow\">aktiva<\/a>\u00a0yang disebut dengan pendapatan belum di terima (<em>accrued revenue<\/em>).<\/p>\n\n\n\n<p>Misalkan pada tanggal 15 Juni kantor akuntan Nicholas disewa oleh perusahaan konstruksi Gunawan. Pembayaran pertama sebesar Rp. 500.000 akan dilakukan pada tanggal 15 Juli 2015. Selama bulan Juni, kantor akuntan Nicholas akan menghasilkan setengah bulan sebesar Rp. 250.000 Pada tanggal 20 Juni Nicholas akan membuat jurnal penyesuaian untuk mencatat adanya penambahan piutang dan pendapatan jasa sebagai berikut :<\/p>\n\n\n\n<p>June 30&nbsp;&nbsp; Account Receivable (500.000 x 1\/2)&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 250.000<ins><\/ins><\/p>\n\n\n\n<p>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Service Revenue\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 250.000<\/p>\n\n\n\n<div class=\"wp-block-image\"><figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"573\" height=\"141\" src=\"https:\/\/santuynesia.com\/wp-content\/uploads\/2022\/03\/AYAT-JURNAL-PENYESUAIAN-PENDAPATAN-YANG-BELUM-DITERIMA.jpg\" alt=\"ayat jurnal penyesuaian pendapatan yang belum diterima\" class=\"wp-image-4401\" srcset=\"https:\/\/www.santuynesia.com\/blog\/santuyuploads\/2022\/03\/AYAT-JURNAL-PENYESUAIAN-PENDAPATAN-YANG-BELUM-DITERIMA.jpg 573w, https:\/\/www.santuynesia.com\/blog\/santuyuploads\/2022\/03\/AYAT-JURNAL-PENYESUAIAN-PENDAPATAN-YANG-BELUM-DITERIMA-300x74.jpg 300w\" sizes=\"(max-width: 573px) 100vw, 573px\" \/><\/figure><\/div>\n\n\n\n<p>Terlihat bahwa Account Receivable mempunyai nilai sisa yang belum disesuaikan sebesar rp. 2.250.000 dan nilai sisa pendapatan jasa service revenue) yang telah disesuaikan sebesar rp. 7.000.000 pemindahbukuan dari jurnal penyesuaian diatas akan memengaruhi kedua akun tersebut<\/p>\n\n\n\n<p>Semua jenis pendapatan yang belum diterima akan diperlukan dengan cara yang sama. Yaitu mendebit&nbsp;<em>account receivable<\/em>&nbsp;dan mengkredit&nbsp;<em>service revenue<\/em>. Jurnal penyesuaian ini menunjukkan berlakunya akuntansi akrual dan prinsip pendapatan. Tanpa adanya jurnal penyesuaian maka laporan keuangan Nicholas akan menyesatkan.<\/p>\n\n\n\n<p>Untuk menambah wawasan kamu mengenai jurnal penyesuaian, ada baiknya membaca juga\u00a0<a href=\"https:\/\/santuynesia.com\/ayat-jurnal-penyesuaian-beban-gaji\" target=\"_blank\" data-type=\"post\" data-id=\"4393\" rel=\"noreferrer noopener nofollow\">ayat jurnal penyesuaian beban gaji<\/a>\u00a0&amp;\u00a0<a href=\"https:\/\/santuynesia.com\/jurnal-penyesuaian-accrued-expense\" target=\"_blank\" data-type=\"post\" data-id=\"4015\" rel=\"noreferrer noopener nofollow\">jurnal penyesuaian accrued expense<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ayat Jurnal Penyesuaian Pendapatan Belum Diterima\u00a0(Accrued Revenue) Perusahaan sering mengakui adanya\u00a0pendapatan, walaupun sampai saat itu perusahaan belum menerima uang kas. Suatu pendapatan yang telah dihasilkan dan diakui tapi belum diterima secara tunai akan menimbulkan\u00a0aktiva\u00a0yang disebut dengan pendapatan belum di terima (accrued revenue). Misalkan pada tanggal 15 Juni kantor akuntan Nicholas disewa oleh perusahaan konstruksi Gunawan. [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":3260,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[111],"tags":[116,439,554],"class_list":["post-4400","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edukasi","tag-akuntansi","tag-akuntansi-pengantar","tag-ayat-jurnal"],"blocksy_meta":{"styles_descriptor":{"styles":{"desktop":"","tablet":"","mobile":""},"google_fonts":[],"version":6}},"_links":{"self":[{"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/posts\/4400"}],"collection":[{"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/comments?post=4400"}],"version-history":[{"count":2,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/posts\/4400\/revisions"}],"predecessor-version":[{"id":4403,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/posts\/4400\/revisions\/4403"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/media\/3260"}],"wp:attachment":[{"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/media?parent=4400"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/categories?post=4400"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.santuynesia.com\/blog\/wp-json\/wp\/v2\/tags?post=4400"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}