This document provides information about short-term debt and contingencies in Indonesian. It defines short-term debt as loans or obligations that must be paid back within 1 year. It discusses various types of short-term debt including trade payables, short-term bank loans, taxes payable, dividends payable, and unearned revenue. Examples and illustrations are provided for trade payables, promissory notes, and short-term bank loans.

1. AKUNTANSI KEUANGAN MENENGAH 2
UTANG JANGKA PENDEK DAN KONTIJENSI

2. INTRODUCING !
NAMA KELOMPOK 1 :
1. KADEK DWI PARAMARTHA (21111501019)
2. AYU ROSITA DEWI
3. ARNOLDUS ALDI KII
“

3. APA ITU UTANG
JANGKA PENDEK ?
DAN
JENIS-JENIS NYA
APA SAJA ?

4. DEFINISI UTANG JANGKA PENDEK
Hutang jangka pendek adalah
suatu pinjaman dana atau
yang disebut sebagai
kewajiban yang harus dibayar
dan bersifat sebagai dana
darurat. Selain itu, hutang ini
juga memiliki jatuh tempo
dalam kurun waktu kurang
dari 1 tahun. Pada ilmu
akuntansi, utang jangka
pendek biasa disebut sebagai
liabilitas lancar.

5. JENIS-JENIS UTANG JANGKA PENDEK
• UTANG USAHA/DAGANG • UTANG JANGKA PENDEK
YANG DIDANAI KEMBALI
• UTANG PPN/PPnBM
• UTANG BANK JANGKA
PENDEK
• UTANG MUKA
PELANGGAN
• UTANG GAJI
• WESEL BAYAR
• UTANG JANGKA PANJANG
YANG AKAN JATUH
TEMPO
• UTANG DIVIDEN
• PENDAPATAN
DITERIMA DI
MUKA
• UTANG PAJAK
PENGHASILAN
• UTANG PAJAK
PIHAK KE TIGA

6. APA ITU UTANG USAHA
ATAU DAGANG ?
Utang usaha atau utang dagang
(account payable) merupakan
kewajiban yang muncul akibat
transaksi pembelian barang atau jasa
secara kredit yang berkaitan dengan
kegiatan operasional perusahaan, dan
harus dibayarkan segera dalam jangka
waktu singkat.
Dasar pencatatan yaitu dari faktur
pembelian dan terdapat perjanjian
pembelian misal 2/10, n/30 ->
pembelian akan diberikan potongan
2% jika dibayarkan dalam waktu 10
hari, jangka waktu kredit 30 hari.

7. 1 November 2013
Persediaan 20.000.000
Utang dagang 20.000.000
Jika dilunasi 10 November 2013
Utang dagang 20.000.000
Kas 19.600.000
Potongan pembelian 400.000
Jika dilunasi 15 November
2013
Utang dagang 20.000.000
Kas 20.000.000
PT. Kenanga tanggal 1 November 2013 membeli peralatan secara kredit
sebesar Rp. 20.000.000. Syarat pembelian 2/10, n/30.
ILUSTRASI UTANG DAGANG

8. APA ITU WESEL BAYAR ?
Wesel bayar adalah wesel yang
dikeluarkan oleh pihak debitur atau
pihak yang meminjam. Pihak debitur
mengeluarkan wesel bayar sebagai
perjanjian utang dan akan melunasi
pada tanggal yang telah disepakati.
Wesel bayar ini diterbitkan untuk
melunasi utang atau membayar
pembelian, dapat bersifat jangka
pendek atau jangka panjang, sering
kali berbunga ataupun dapat tidak
berbunga, tetapi jika misal nya tidak
berbunga maka akan diterbitkan
dengan diskon.

9. 1 Desember 2013
Utang dagang 20.000.000
Wesel bayar 20.000.000
31 Desember 2013 – bunga
(30/360*12%*20.000.000)
Beban bunga 200.000
Wesel bayar 200.000
Wesel dilunasi 1 Desmber 2014
(330/360*12%*20.000.000)
Beban bunga 2.000.000
Wesel bayar 2.000.000
Wesel bayar 22.400.000
Kas 22.400.000
PT. Kenanga melunasi utang dagang sebesar Rp. 20.000.000 pada 1
Desember 2013 dengan menerbitkan wesel bayar sebesar Rp. 22.400.000
jangka waktu 360 hari, tanpa bunga.
ILUSTRASI TANPA BUNGA
Hitung Effective interest rate -> 12%

10. 1 Desember 2013
Utang dagang 20.000.000
Wesel bayar 20.000.000
31 Desember 2013 – bunga
(30/360*12%*20.000.000)
Beban bunga 200.000
Wesel bayar 200.000
Wesel dilunasi 1 Maret 2014
Wesel bayar 20.000.000
Utang bunga 200.000
Beban bunga 400.000
Kas 22.600.000
PT. Kenanga melunasi utang dagang sebesar Rp. 20.000.000 pada 1
Desember 2013 dengan menerbitkan wesel bayar 90 hari, bunga 12 %.
ILUSTRASI BERBUNGA

11. APA ITU UTANG BANK
JANGKA PENDEK ?
Utang bank akan diakui nilai
kontraknya dikurangi dengan provisi
biaya transaksi dari penarikan uang
tersebut. Utang bank jangka pendek
adalah utang suatu entitas kepada
bank dengan jangka waktu 1 tahun
atau kurang.Misalnya : entitas untuk
menghadapi penjualan di tahun ajaran
baru memerlukan tambahan
persediaan,untuk itu diperlukan
tambahan modal kerja selama 3-5
bulan. Pencatatan nya hampis sama
dengan wesel bayar, ada bunga juga.

12. 1 Oktober 2013
Kas 96.000.000
Utang Bank 96.000.000
31 Desember 2013 – bunga
(3/12*19,79%*96.000.000)
Beban bunga 4.750.000
Utang bunga 4.750.000
Utang bank dilunasi 1 Okt 2014
Beban bunga 14.250.000
Utang bunga 4.750.000
Utang bank 96.000.000
Kas 115.000.000
*9/12*19,79%*96.000.000
PT. Kenanga pada 1 Oktober 2013 menerima utang dari Bank Permata
sebesar Rp. 100.000.000 dipotong provisi 4%. Tingkat suku bunga
sebesar 15%. Bunga pokok dibayar saat jatuh tempo.
ILUSTRASI UTANG BANK JANGKA PENDEK
Hitung Effective interest rate -> 19,79%

13. APA ITU PENDAPATAN
DITERIMA DIMUKA ?
Pendapatan diterima dimuka
adalah nama lain untuk istilah
“pendapatan yang ditangguhkan.
Ini digunakan untuk
mendefinisikan proses di mana
perusahaan menerima
pembayaran dari pelanggan
sebelum pelanggan itu menerima
produk atau layanan.

14. ILUSTRASI PENDAPATAN
DITERIMA DIMUKA
PT. ABC menerima uang muka sebesar Rp.
480.000 untuk berlangganan majalah “Bola”
selama 1 tahun pada tanggal 1 April 1990.
April 1 Kas 480.000
Pendapatan diterima dimuka 480.000
Penerimaan uang muka sebesar 480.000
untuk 12 bulan. Jadi perbulannya = 480.000
/ 12 = 40.000

15. LANJUTAN
Pada akhir tahun, 31 Desember 1990 PT. ABC
akan mengakui pendapatan untuk 9 bulan (1 April
s/d 31 Desember = 9 bulan )
Pendapatan diakui jika majalah “Bola” sudah
diberikan kepada pelanggannya. Karena selama 9
bulan sudah diberikan, maka pendapatan diakui.
Perhitungan pengakuan pendapatan selama 9
bulan :
Per bulannya sebesar Rp. 40.000.000, Jadi :
Rp. 40.000.000 x 9 bulan = 360.000
Des 31 Pendapatan diterima dimuka 360.000
Pendapatan 360.000

16. APA ITU UTANG PAJAK ?
Utang pajak terjadi karena
perusahaan secara Undang-Undang
wajib menyetorkan pajak kepada
negara senilai besaran yang diatur.

17. ILUSTRASI UTANG PAJAK
Setelah dilakukan rekonsiliasi fiskal atas
laporan keuangan PT. ABC, diketahui
jumlah pajak yang harus dibayarkan PT.
ABC adalah senilai Rp. 10.000.000.
Jurnal :
Beban pajak Rp. 10.000.000
Utang pajak (PPh) Rp. 10.000.000
Ketika Utang Pajak diatur oleh PT. ABC
Utang pajak (PPh) Rp.10.000.000
Kas Rp. 10.000.000

18. APA ITU UTANG DIVIDEN ?
Utang dividen adalah jumlah yang
terutang oleh perseroan kepada para
pemegang sahamnya sebagai hasil
pembagian dividen oleh Rapat umum
pemegang saham Dalam proses
pembagian dividen ini terdapat tiga
tanggal yang berpengaruh terhadap
pencatatan akuntansi, yaitu a). tanggal
pengumuman atau tanggal
disahkannya dan diumumkannya
pembagian dividen,

19. Maybe you need to divide
the content
MERCURY
Mercury is the closest planet to
the Sun and the smallest one in
the Solar System—it’s only a bit
larger than our Moon. The
planet’s name has nothing to do
with the liquid metal
VENUS
Venus has a beautiful name and
is the second planet from the
Sun. It’s terribly hot—even hotter
than Mercury—and its
atmosphere is extremely
poisonous

20. You could use three columns,
why not?
MARS
Despite being red, Mars
is a cold place, not hot.
The planet is full of iron
oxide dust
JUPITER
It’s the biggest planet in
our Solar System and
the fourth-brightest
object in the sky
SATURN
Yes, this is the ringed
one. It’s a gas giant,
composed mostly of
hydrogen and helium

21. A picture is worth
a thousand words

22. Fantastic words
Because key words are great for catching your audience’s attention

23. This is a map
With some
important
facts you can
highlight
for this
presentation

24. A timeline always
works fine
DAY 1
Mercury is the
closest planet to the
Sun
DAY 2 DAY 3 DAY 4
Despite being red,
Mars is a cold place,
not hot
Venus has a
beautiful name, but
it’s terribly hot
Jupiter is the
biggest planet in our
Solar System

25. Infographics make your idea
understandable…
MERCURY
Mercury is the closest
planet to the Sun and is
only a bit larger than our
Moon
VENUS
Venus has a
beautiful name, but
it’s terribly hot, even
hotter than Mercury
JUPITER
It’s a gas giant and the
biggest planet in our
Solar System
NEPTUNE
Neptune is the
fourth-largest planet
in our Solar System

26. … and the same goes for tables
MASS
(earths)
DIAMETER
(earths)
SURFACE GRAVITY
(earths)
MERCURY 0,06 0,38 0,38
MARS 0,10 0,60 0,53
SATURN 9,54 9 7,8

27. DAY 1
Mercury is the closest planet to the Sun
and is only a bit larger than our Moon
DAY 3
Venus has a beautiful name, but it’s
terribly hot, even hotter than Mercury
DAY 4
Jupiter is a gas giant and the biggest
planet in our Solar System
DAY 2
Neptune is the fourth-largest planet in
our Solar System
Display data in graphs
If you want to modify this graph, click on it, follow the link,
change the data and replace it

28. 9,256,147,158
Big numbers catch your audience’s attention

29. 333,000.00
24h 37m 23s
earths is the Sun’s mass
is Jupiter’s rotation period
386,000 km
is the distance between the Earth and the Moon

30. Key words are great for catching your audience’s attention
Day 2
Day 1 Mercury is the closest planet to the
Sun and the smallest one in the
Solar System—it’s only a bit larger
than our Moon
Venus has a beautiful name and is
the second planet from the Sun. It’s
terribly hot and its atmosphere is
extremely poisonous

31. Despite being red, Mars is a
cold place, not hot. It’s full
of iron oxide dust, giving
the planet its reddish cast
It’s the biggest planet in our
Solar System and the
fourth-brightest object in
the sky
Yes, this is the ringed one.
It’s a gas giant, composed
mostly of hydrogen and
helium
Mercury is the closest
planet to the Sun and the
smallest one in the Solar
System
MARS
JUPITER
SATURN
MERCURY

32. A picture always
reinforces the concept
Images reveal large amounts of data quickly, so remember: use an image instead of long
texts. Your audience will appreciate that

33. A picture always
reinforces the concept
Images reveal large amounts of
data quickly, so remember: use an
image instead of long texts. Your
audience will appreciate that

34. Use an image instead
of long texts
A picture always reinforces
the concept
Do you know what helps you make
your point clear? Lists like this one:
1. Because they’re simple
2. You can organize your ideas clearly
Images reveal large amounts of data
quickly, so remember: use an image
instead of long texts. Your audience
will appreciate that

35. “
Words full of wisdom that
someone important said and
can make the reader get
inspired.”
—Someone famous

36. Desktop Software
You can replace the image on the
screen with your own work. Just
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send it to the back

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You can replace the image on the
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delete this one, add yours and
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38. Tablet App
You can replace the image on the
screen with your own work. Just
delete this one, add yours and
send it to the back

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