Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Bilancia : Jurnal Ilmiah Akuntansi
Denia Yuliana
STIE Pelita Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
ANALISIS AKUNTANSI PIUTANG USAHA PADA BENGKEL ASIAN SERVICE PEKANBARU Desi Anita; Denia Yuliana
Bilancia : Jurnal Ilmiah Akuntansi Vol 1 No 3 (2017): Bilancia : Jurnal Ilmiah Akuntansi
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (213.424 KB)

Abstract

From the results of this study can be seen that in terms of recording and measurement, Bengkel Asian Service does not debit sales discount but debit other expenses. Likewise in the assessment of accounts receivable, Bengkel Asian Service Pekanbaru does not assess the accounts receivable after deducting the bad debts where the receivables have been for more than 1 year and are completely non-billable. While in the presentation of accounts receivable accounts in the balance sheet only include accounts receivable, not separating accounts receivable and other receivables so as to affect the fairness of the value of accounts receivable in the balance sheet. Dari hasil penelitian ini dapat diketahui bahwa dalam hal pencatatan dan pengukuran, Bengkel Asian Service tidak mendebet potongan penjualan melainkan mendebet beban lain-lain. Begitu juga dalam penilaian piutang, Bengkel Asian Service Pekanbaru tidak menilai piutang usaha setelah dikurangi dengan piutang tak tertagih dimana piutang tersebut telah berumur lebih 1 tahun dan benar – benar tidak dapat ditagih. Sedangkan dalam penyajian akun piutang usaha di neraca hanya mencantumkan piutang usaha, tidak memisahkan piutang usaha dan piutang lain – lain sehingga mempengaruhi kewajaran nilai piutang usaha dineraca.
Co-Authors Desi Anita