TOLERANSI

<div class="MsoNormal" style="line-height: 150%;"> <b><u><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Toleransi<o:p></o:p></span></u></b></div> <div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;"> <span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Toleransi menurut saya adalah saling menghargai atau menghormati kepada semua kalangan mau itu dalam suatu lingkup kelompok ataupun secara individual. Adanya toleransi menurut saya sangat baik, itu membuat tidak adanya diskriminasi yang bisa saja membuat perpecahan. Salah satu contoh negara indonesia adalah negara yang terdiri dari berbagai agama, jika tidak ada toleransi maka di indonesia akan terjadi peperangan antar pemeluk agama.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <b><u><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Toleransi terhadap keluarga<o:p></o:p></span></u></b></div> <div class="MsoNormal" style="line-height: 150%;"> <span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">          Toleransi terhadap keluarga adalah saatnya saya bisa menghormati khususnya orangtua saya sendiri ,adik ataupun kakak. Di keluarga selalu ada masalah dimana saya harus bertoleransi. Contohnya ketika kaka saya mengerjakan tugasnya maka saya harus bertoleransi untuk tidak mengganggu kaka saya saat bertugas. Pada saat orang tua saya menyuruh sesuatu maka di situ saya akan bertoleransi untuk mengikuti apa suruhan dari orangtua saya. <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <b><u><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Toleransi terhadap orang yang lebih tua<o:p></o:p></span></u></b></div> <div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;"> <span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Toleransi terhadap orang tua adalah salah satu toleransi yang ada di kehidupan sehari-hari saya. Dimana saya sebagai anak muda harus bersikap sopan kepada orang yang lebih tua. Saya sebagai anak muda sangat amat harus bertoleransi salah satunya dengan menjaga perkataan dan perbuatan saya saat menghadapi orang yang lebih tua dari saya. Contohnya saat saya ngobrol dengan yang lebih tua dengan tidak memanggil nama dan dengan bahasa yang seharusnya di ucapkan untuk orang yang lebih tua.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <b><u><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Toleransi terhadap Pengajar (Dosen / Guru)<o:p></o:p></span></u></b></div> <div class="MsoNormal" style="line-height: 150%; text-indent: 36.0pt;"> <span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Toleransi terhadap pengajar juga sering saya lakukan di kehidupan sehari – hari. Saya sebagai murid akan selalu menghargai segala ilmu yang diberikan dosen/guru kepada saya entah ilmu itu akan bermafaat atau tidak untuk saya. Dan saya akan selalu menghormati dan akan selalu bersikap santun kepada setiap dosen/guru yang telah baik memberikan saya ilmu tanpa pamrih sedikitpun.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <b><u><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Toleransi terhadap teman <o:p></o:p></span></u></b></div> <div class="MsoNormal" style="line-height: 150%;"> <span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">          Toleransi terhadap teman juga selalu saya lakukan dikehidupan sehari – hari. Saya sebagai teman akan selalu menghargai pendapat teman saya tentang sesuatu, walaupun sebenarnya saya bertentangan terhadap pendapat tersebut. Saya melakukan hal tersebut dikarenakan, saya tidak ingin ada keributan adu pendapat yang dapat memisahkan saya dengan teman saya. Lalu saya akan selalu menghormati dan menjaga kesopan santunan didepan teman - teman saya.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%;"> <b><u><span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">Toleransi terhadap yang lebih muda<o:p></o:p></span></u></b></div> <br /> <div class="MsoNormal" style="line-height: 150%;"> <span style="font-family: "Tahoma","sans-serif"; font-size: 12.0pt; line-height: 150%;">          Toleransi terhadap yang lebih muda di kehidupan sehari – hari bagi saya adalah adalah bagaimana saya tetap menghargai mereka, dan tidak bersikap sok kuat, sok pintar, sok tua kepada mereka. Dan saya tetap akan menjaga sopan santun didepan mereka, dikarenakan saya ingin menjadi seorang tauladan yang baik bagi mereka, dan tetap menyayangi seperti adik kita sendiri.<o:p></o:p></span></div>

TOLERANSI

Toleransi Toleransi menurut saya adalah saling menghargai atau menghormati kepada semua kalangan mau itu dalam suatu lingkup kelompok ataupun secara individual. Adanya toleransi menurut saya sangat b…

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PENCATATAN KEUANGAN SEDERHANA

<div align="center" class="MsoNormal" style="background: white; line-height: 21.0pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span lang="EN-US" style="color: #333333; font-family: "Tahoma","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BAB I</span></b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span lang="EN-US" style="color: #333333; font-family: "Tahoma","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENDAHULUAN</span></b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. 1      </span></b><b><span lang="EN-US" style="color: #333333; font-family: "Tahoma","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Latar belakang</span></b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;"> <span style="font-family: "Tahoma","sans-serif";">Informasi akuntansi mempunyai peran penting untuk mencapai keberhasilan usaha, termasuk bagi usaha kecil (Megginson et al., 2000). Informasi akuntansi dapat menjadi dasar yang andal bagi pengambilan keputusan-keputusan dalam pengelolaan usaha kecil, antara lain keputusan pengembangan pasar, penetapan harga, dan lain-lain. Dalam hubungan usaha kecil dengan pemerintah dan kreditur (bank), penyediaan informasi akuntansi juga diperlukan. Kewajiban menyelenggarakan pencatatan akuntansi yang baik bagi usaha kecil di Indonesia sebenarnya telah tersirat dalam undang-undang usaha kecil no. 9 tahun 1995 dan dalam undang-undang perpajakan. Pemerintah maupun komunitas akuntansi telah menegaskan pentingnya pencatatan dan penyelenggaraan informasi akuntansi bagi usaha kecil, walaupun dalam kenyataan desakan hukum (law enforcement) dari regulator belum memadai (Pinasti 2007).<o:p></o:p></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;"> <span lang="EN-US" style="font-family: "Tahoma","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Setiap perusahaan pasti </span><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">di harus kan untuk memiliki catatan/laporan meskipun sesederhana mungkin, karena adanya pembukuan tersebut akan memudahkan masyarakat/pelaku bisnis untuk mengatur arus keuangan yang masuk dan keluar agar dapat dikerahui secara rinci keuntungan dan kerugian yang di dapatkan</span><span lang="EN-US" style="font-family: "Tahoma","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">.</span><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: 18.0pt;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 16.1pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.2       </span></b><b><span lang="EN-US" style="font-family: Tahoma, sans-serif;">Perumusan Masalah</span></b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="background: white; line-height: 16.1pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;"> <span lang="EN-US" style="font-family: Tahoma, sans-serif;">Didalam manajemen mengelola perusahaan pasti memerlukan</span><span style="font-family: Tahoma, sans-serif;"> pencatatan/laporan</span><span lang="EN-US" style="font-family: Tahoma, sans-serif;">, pencatatan ini adalah </span><span style="font-family: Tahoma, sans-serif;">dimana kita akan mencatat setiap pemasukan atau pengeluaran yang dilakukan oleh suatu perusahaan, pencatatan sangat penting dilakukan oleh suatu perusahaan agar lebih mudah untuk mengetahui mereka untung atau rugi meskipun pencatatan itu di lakukan secara sederhana </span><span lang="EN-US" style="font-family: Tahoma, sans-serif;">.</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="background: white; line-height: 16.1pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <b><span style="font-family: Tahoma, sans-serif;">1.3       Tujuan</span></b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: Tahoma, sans-serif;">Adapun tujuan dari makalah ini adalah :</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo2; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: Tahoma, sans-serif;">a.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">    </span></span><!--[endif]--><span style="font-family: Tahoma, sans-serif;">Untuk mengetahui definisi pencatatan sederhana<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo2; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">b.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">    </span></span><!--[endif]--><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk mengetahui apa saja yang harus ada di pencatatan sederhana<o:p></o:p></span></div> <div class="MsoListParagraphCxSpLast" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo2; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">c.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">    </span></span><!--[endif]--><span style="font-family: Tahoma, sans-serif;">Untuk mengetahui bagaimana pencatatan sederhana</span><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span lang="EN-US" style="color: #333333; font-family: "Tahoma","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BAB II</span></b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span lang="EN-US" style="color: #333333; font-family: "Tahoma","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PEMBAHASAN</span></b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 18.0pt; margin-right: 0cm; margin-top: 0cm;"> <b><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.1 </span></b><b><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman";">Pengertian pencatatan Keuangan</span></b><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman";"><br /> Merupakan hasil akhir dari suatu proses pencatatan, yang berupa ringkasan dari transaksi-transaksi keuangan yang terjadi selama tahun buku yang bersangkutan.<br /> <br /> <b>2.2 Tujuan dibuat pencatatan keuangan</b><br /> </span><span style="color: #222222; font-family: "Arial","sans-serif"; font-size: 10.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> -    </span><u><span style="font-family: "Tahoma","sans-serif"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengetahui kondisi keuangan bisnis yang dijalankan</span></u><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo7; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berapa uang yang kita punya saat ini dari bisnis<o:p></o:p></span></div> <div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 73.5pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo7; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untung atau rugi usaha ini, berapa nilai untung/ruginya.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo4; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">-<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">       </span></span><!--[endif]--><u><span style="font-family: "Tahoma","sans-serif"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mencegah Bisnis Mati</span></u><u><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></u></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo6; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dengan mengetahui kondisi keuangan, maka kita bisa melakukan pencegahan sedini mungkin.<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo6; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mengetahui posisi uang kas-nya sudah minim. jadi, misalnya ; tidak tambah beli stock jualan dulu.<o:p></o:p></span></div> <div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo6; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Banyak bisnis mati bukan karena tidak ada penjualan tapi tidak ada uang kas, untuk beli bahan baku dsb.<o:p></o:p></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo3; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">-<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">       </span></span><!--[endif]--><u><span style="font-family: "Tahoma","sans-serif"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebagai bahan/dasar dokumen untuk</span></u><span style="font-family: "Tahoma","sans-serif"; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> :</span><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo5; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Melakukan proses akuntansi<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo5; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jika nanti suatu saat, sudah memiliki sumber daya (uang dan personal) untuk melakukan pembukuan akuntansi, maka sudah tersedia dokumennya untuk di pindahkan ke pembukuan yang benar dan betul sesuai kaidah akuntansi. Untuk kepentingan perhitungaan pajak-pajak yang dibayarkan sesuai karena ada dokumennya.<o:p></o:p></span></div> <div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo5; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-fareast-language: IN;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dokumen pendukung untuk mengajukan dana kredit Jika mengajukan kredit maka, maka dokumen keuangannya sudah siap atau tinggal di <i>improve</i> sedikit lagi.</span><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman";"><br /> Laporan Keuangan merupakan hasil dari suatu kombinasi sifat berbagai data, yaitu:<br /> 1. Fakta-fakta yang telah dicatat <i>(record fact)</i><br /> 2. Prinsip-prinsip dan kebiasaan-kebiasaan di dalam akuntansi <i>(accounting convention and postulate)</i><br /> 3. Pendapat pribadi <i>(personal judgment)</i><br /> <br /> <b>2.3 Bentuk pencatatan Keuangan</b><br /> 1. Neraca<br />     Sering disebut balance sheet, merupakan suatu laporan yang menunjukkan posisi keuangan perusahaan di suatu waktu, biasanya saat tutup buku, yang terdiri dari Aktiva, Hutang, dan Modal.<br /> 2. Laporan Rugi Laba<br />     Laporan yang menunjukkan seluruh pengasilan dan biaya dari suatu unit usaha dalam periode tertentu. Laporan ini terkadang disebut Laporan Pendapatan atau Penghasilan</span><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="margin-left: 72.0pt;"> <br /> <b><span style="font-family: "Tahoma","sans-serif";">2.4 Hubungan Neraca dan pencatatan Rugi Laba<o:p></o:p></span></b></div> <div class="MsoListParagraph" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; mso-list: l3 level1 lfo10; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: Tahoma;">1.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">    </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif";">Neraca<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; text-indent: 18.0pt;"> <span style="font-family: "Tahoma","sans-serif";">Neraca penting dibuat setidaknya setahun sekali, untuk mengetahui nilai perusahaan dari waktu ke waktu. Saat awal perusahaan, neraca perusahaan biasanya hanya terdiri dari modal awal dan utang serta aset yang diperoleh dari belanja modal tersebut. Aset termasuk sebagai aktiva, sementara utang dan modal masuk sebagai pasiva.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt;"> <span style="font-family: "Tahoma","sans-serif";">Seiring waktu, aset perusahaan bisa bertambah, bisa pula terjadi utang-piutang, atau cadangan kas menjadi berkurang atau bertambah, dan lain-lain. Nilai perusahaan bisa saja bertambah atau berkurang karenaperusahaan mengalami keuntungan atau kerugi</span><!--[if gte vml 1]><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f"> <v:stroke joinstyle="miter"/> <v:formulas> <v:f eqn="if lineDrawn pixelLineWidth 0"/> <v:f eqn="sum @0 1 0"/> <v:f eqn="sum 0 0 @1"/> <v:f eqn="prod @2 1 2"/> <v:f eqn="prod @3 21600 pixelWidth"/> <v:f eqn="prod @3 21600 pixelHeight"/> <v:f eqn="sum @0 0 1"/> <v:f eqn="prod @6 1 2"/> <v:f eqn="prod @7 21600 pixelWidth"/> <v:f eqn="sum @8 21600 0"/> <v:f eqn="prod @7 21600 pixelHeight"/> <v:f eqn="sum @10 21600 0"/> </v:formulas> <v:path o:extrusionok="f" gradientshapeok="t" o:connecttype="rect"/> <o:lock v:ext="edit" aspectratio="t"/> </v:shapetype><v:shape id="Picture_x0020_10" o:spid="_x0000_i1032" type="#_x0000_t75" style='width:243pt;height:223.5pt;visibility:visible;mso-wrap-style:square'> <v:imagedata src="file:///C:\Users\herda\AppData\Local\Temp\msohtmlclip1\01\clip_image001.jpg" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img height="298" src="file:///C:/Users/herda/AppData/Local/Temp/msohtmlclip1/01/clip_image002.jpg" v:shapes="Picture_x0020_10" width="324" /><!--[endif]--><span style="font-family: "Tahoma","sans-serif";">an.</span><o:p></o:p></div> <div class="MsoListParagraphCxSpFirst" style="margin-left: 90.0pt; mso-add-space: auto;"> <br /></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 90.0pt; mso-add-space: auto; mso-list: l3 level1 lfo10; text-indent: 36.0pt;"> <!--[if !supportLists]--><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: Tahoma;">2.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">    </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif";">Laporan Rugi Laba<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 90.0pt; text-indent: 36.0pt;"> <span style="font-family: "Tahoma","sans-serif";">Berdasarkan catatan aliran kas tersebut, dapat membuat laporan rugi laba. Laporan rugi laba ini berisi pendapatan dikurangi dengan biaya-biaya sehingga diketahui apakah usaha tersebut mengalami keuntungan atau mungkin mengalami kerugian. Perlu diingat mengeluarkan faktor aset, modal, barang, dan utang dari laporan keuangan ini.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 90.0pt; text-indent: 18.0pt;"> <span style="font-family: "Tahoma","sans-serif";">Untuk pembukuan sederhana dapat digunakan metode garis lurus.  Asumsi metode ini:  menganggap sebuah barang mempunyai masa pakai tertentu dan nilai penyusutannya adalah pembagian antara harga pembeliannya dengan masa pakainya.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-left: 72.0pt; text-indent: 36.0pt;"> <span style="font-family: "Tahoma","sans-serif";"> Bila hasilnya ternyata rugi, dapat mengevaluasi peyebab kerugiannya. Selanjutnya, dapat memutuskan apakah penyebab kerugian tersebut dapat diatasi atau malah harus menutup usaha tersebut untuk mencegah kerugian lebih lanjut. <o:p></o:p></span></div> <div align="center" class="MsoNormal" style="text-align: center;"> <a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhPeBbDEjW9wsUL1653_tnPWmZeY5wUlGllXTtVI0Q23gCUFZmwGvcp0RXT5mHXF7wrzhRpeDq1x2Z7S9XK234d16RtlDqL2hJEWj4G2uVDYmNZdllG43HcKtcj5m4UNh5hMYLCYJ7Gnk0/s1600/laporan+laba-rugi.jpg"><span style="color: windowtext; mso-fareast-language: IN; mso-no-proof: yes; text-decoration: none; text-underline: none;"><!--[if gte vml 1]><v:shape id="Picture_x0020_9" o:spid="_x0000_i1031" type="#_x0000_t75" alt="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhPeBbDEjW9wsUL1653_tnPWmZeY5wUlGllXTtVI0Q23gCUFZmwGvcp0RXT5mHXF7wrzhRpeDq1x2Z7S9XK234d16RtlDqL2hJEWj4G2uVDYmNZdllG43HcKtcj5m4UNh5hMYLCYJ7Gnk0/s320/laporan+laba-rugi.jpg" href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhPeBbDEjW9wsUL1653_tnPWmZeY5wUlGllXTtVI0Q23gCUFZmwGvcp0RXT5mHXF7wrzhRpeDq1x2Z7S9XK234d16RtlDqL2hJEWj4G2uVDYmNZdllG43HcKtcj5m4UNh5hMYLCYJ7Gnk0/s1600/laporan+laba-rugi.jpg" style='width:189.75pt;height:240pt;visibility:visible;mso-wrap-style:square' o:button="t"> <v:imagedata src="file:///C:\Users\herda\AppData\Local\Temp\msohtmlclip1\01\clip_image003.jpg" o:title="laporan+laba-rugi"/> </v:shape><![endif]--><!--[if !vml]--><img alt="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhPeBbDEjW9wsUL1653_tnPWmZeY5wUlGllXTtVI0Q23gCUFZmwGvcp0RXT5mHXF7wrzhRpeDq1x2Z7S9XK234d16RtlDqL2hJEWj4G2uVDYmNZdllG43HcKtcj5m4UNh5hMYLCYJ7Gnk0/s320/laporan+laba-rugi.jpg" border="0" height="320" src="file:///C:/Users/herda/AppData/Local/Temp/msohtmlclip1/01/clip_image003.jpg" v:shapes="Picture_x0020_9" width="253" /><!--[endif]--></span></a><o:p></o:p></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; text-indent: 18.0pt;"> <span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman";"><br /> <br /> <b>2.5 Metode dan Teknik Analisa</b><br /> 1. Analisa perbandingan Laporan Keuangan<br /> 2. Trend atau tendensi posisi dan kemajuan keuangan perusahaan<br /> 3. Analisa sumber dan penggunaan modal<br /> 4. Analisa sumber dan penggunaan kas<br /> 5. Analisa Ratio<br /> 6. Analisa break even<o:p></o:p></span></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 36.0pt;"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 72.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level2 lfo8; text-indent: -36.0pt;"> <!--[if !supportLists]--><b><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">2.6<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; font-weight: normal; line-height: normal;">        </span></span></b><!--[endif]--><b><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">contoh-contoh pencatatan keuangan sederhana<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpLast" style="background: white; line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo9; text-indent: -18.0pt;"> <!--[if !supportLists]--><b><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">1.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; font-weight: normal; line-height: normal;">   </span></span></b><!--[endif]--><b><span style="font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh gambar invoice sederhana <o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center; text-indent: 36.0pt;"> <span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"><!--[if gte vml 1]><v:shape id="Picture_x0020_1" o:spid="_x0000_i1030" type="#_x0000_t75" style='width:333.75pt; height:153.75pt;visibility:visible;mso-wrap-style:square'> <v:imagedata src="file:///C:\Users\herda\AppData\Local\Temp\msohtmlclip1\01\clip_image004.jpg" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img border="0" height="205" src="file:///C:/Users/herda/AppData/Local/Temp/msohtmlclip1/01/clip_image005.jpg" v:shapes="Picture_x0020_1" width="445" /><!--[endif]--></span><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpFirst" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo9; text-indent: -18.0pt;"> <!--[if !supportLists]--><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">2.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; font-weight: normal; line-height: normal;">   </span></span></b><!--[endif]--><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh gambar pencatatan kas sederhana<o:p></o:p></span></b></div> <div align="center" class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: center;"> <b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"><!--[if gte vml 1]><v:shape id="Picture_x0020_4" o:spid="_x0000_i1029" type="#_x0000_t75" style='width:340.5pt;height:190.5pt;visibility:visible; mso-wrap-style:square'> <v:imagedata src="file:///C:\Users\herda\AppData\Local\Temp\msohtmlclip1\01\clip_image006.jpg" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img border="0" height="254" src="file:///C:/Users/herda/AppData/Local/Temp/msohtmlclip1/01/clip_image006.jpg" v:shapes="Picture_x0020_4" width="454" /><!--[endif]--></span></b><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div align="center" class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: center;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo9; text-indent: -18.0pt;"> <!--[if !supportLists]--><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">3.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; font-weight: normal; line-height: normal;">   </span></span></b><!--[endif]--><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh gambar pencatatan piutang sederhana<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;"> <br /></div> <div align="center" class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: center;"> <b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"><!--[if gte vml 1]><v:shape id="Picture_x0020_5" o:spid="_x0000_i1028" type="#_x0000_t75" style='width:373.5pt;height:171pt;visibility:visible; mso-wrap-style:square'> <v:imagedata src="file:///C:\Users\herda\AppData\Local\Temp\msohtmlclip1\01\clip_image007.jpg" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img border="0" height="228" src="file:///C:/Users/herda/AppData/Local/Temp/msohtmlclip1/01/clip_image008.jpg" v:shapes="Picture_x0020_5" width="498" /><!--[endif]--></span></b><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div align="center" class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: center;"> <br /></div> <div align="center" class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: center;"> <br /></div> <div align="center" class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: center;"> <br /></div> <div align="center" class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: center;"> <br /></div> <div align="center" class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: center;"> <br /></div> <div align="center" class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: center;"> <br /></div> <div align="center" class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: center;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo9; text-indent: -18.0pt;"> <!--[if !supportLists]--><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">4.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; font-weight: normal; line-height: normal;">   </span></span></b><!--[endif]--><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh gambar pencatatan hutang sederhana<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;"> <b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"><!--[if gte vml 1]><v:shape id="Picture_x0020_6" o:spid="_x0000_i1027" type="#_x0000_t75" style='width:390pt; height:158.25pt;visibility:visible;mso-wrap-style:square'> <v:imagedata src="file:///C:\Users\herda\AppData\Local\Temp\msohtmlclip1\01\clip_image009.jpg" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img border="0" height="211" src="file:///C:/Users/herda/AppData/Local/Temp/msohtmlclip1/01/clip_image010.jpg" v:shapes="Picture_x0020_6" width="520" /><!--[endif]--></span></b><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo9; text-indent: -18.0pt;"> <!--[if !supportLists]--><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">5.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; font-weight: normal; line-height: normal;">   </span></span></b><!--[endif]--><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh gambar pencatatan stock sederhana<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;"> <b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"><!--[if gte vml 1]><v:shape id="Picture_x0020_7" o:spid="_x0000_i1026" type="#_x0000_t75" style='width:404.25pt; height:187.5pt;visibility:visible;mso-wrap-style:square'> <v:imagedata src="file:///C:\Users\herda\AppData\Local\Temp\msohtmlclip1\01\clip_image011.jpg" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img border="0" height="250" src="file:///C:/Users/herda/AppData/Local/Temp/msohtmlclip1/01/clip_image012.jpg" v:shapes="Picture_x0020_7" width="539" /><!--[endif]--></span></b><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo9; text-indent: -18.0pt;"> <!--[if !supportLists]--><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: Tahoma; mso-fareast-language: IN;">6.<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; font-weight: normal; line-height: normal;">   </span></span></b><!--[endif]--><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Contoh gambar pencatatan estimasi cash flow sederhana<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;"> <b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-no-proof: yes;"><!--[if gte vml 1]><v:shape id="Picture_x0020_8" o:spid="_x0000_i1025" type="#_x0000_t75" style='width:237.75pt; height:415.5pt;visibility:visible;mso-wrap-style:square'> <v:imagedata src="file:///C:\Users\herda\AppData\Local\Temp\msohtmlclip1\01\clip_image013.jpg" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img border="0" height="554" src="file:///C:/Users/herda/AppData/Local/Temp/msohtmlclip1/01/clip_image014.jpg" v:shapes="Picture_x0020_8" width="317" /><!--[endif]--></span></b><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;"> <br /></div> <div class="MsoListParagraphCxSpLast" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 90.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 180.0pt; margin-right: 0cm; margin-top: 0cm; vertical-align: baseline;"> <i><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">      </span></i><b><span lang="EN-US" style="color: #333333; font-family: "Tahoma","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BAB III</span></b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div align="center" class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="background: white; line-height: normal; margin-bottom: 12.0pt; text-align: center;"> <b><span lang="EN-US" style="color: #333333; font-family: "Tahoma","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENUTUP</span></b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="background: white; line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span lang="EN-US" style="color: #333333; font-family: "Tahoma","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br /> <b>3.1</b></span><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">       </span></b><b><span lang="EN-US" style="color: #333333; font-family: "Tahoma","sans-serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">K</span></b><b><span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">omentar<o:p></o:p></span></b></div> <div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div class="MsoNormal" style="background: white; line-height: 15.75pt; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="color: #333333; font-family: "Tahoma","sans-serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">          Pada konsep ini kita mengetahui betapa pentingnya untuk pencatatan/laporan bagi perusahaan yang sederhana maupun perusahaan yang sudah besar karena konsep ini merupakan salah satu konsep yang sangat penting untuk kemajuan suatu perusahaan, dimana kita telah mengetahui konsep ini bisa di bilang kuncinya karena di dalamnya kita mengetahui laba atau kerugian suatu perusahaan. </span><span style="font-family: "Tahoma","sans-serif";"><o:p></o:p></span></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="text-align: center;"> <b><u><span style="font-family: "Tahoma","sans-serif";">DAFTAR PUSTAKA<o:p></o:p></span></u></b></div> <div class="MsoListParagraph" style="mso-list: l4 level1 lfo1; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-numeric: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Tahoma","sans-serif";"><a href="http://finplanner-jauhari.blogspot.co.id/2012/08/pencatatan-keuangan-sederhana-untuk.html">http://finplanner-jauhari.blogspot.co.id/2012/08/pencatatan-keuangan-sederhana-untuk.html</a><b><o:p></o:p></b></span></div> <span style="color: #040498; font-family: "Tahoma","sans-serif"; font-size: 11.0pt; line-height: 107%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><a href="http://nilamahandika.blogspot.co.id/2011/07/pencatatan-keuangan-sederhana.html">http://nilamahandika.blogspot.co.id/2011/07/pencatatan-keuangan-sederhana.html</a></span>

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PENCATATAN KEUANGAN SEDERHANA

BAB I PENDAHULUAN 1. 1      Latar belakang Informasi akuntansi mempunyai peran penting untuk mencapai keberhasilan usaha, termasuk bagi usaha kecil (Megginson et al., 2000). Informasi akuntansi dapat…

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