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Senin, 24 November 2014
Minggu, 17 Februari 2013
Cherry Belle Diam Diam Suka
Kau adalah incaran hatiku
Ku slalu memperhatikanmu
Tak henti menjadi teman berbagi
Semoga kau rasa apa yang ku rasa
Dibalik senyumku ada cinta untukmu
Dibalik matamu ada hati yang menunggu
Aku diam-diam suka kamu
Ku coba mendekat, ku coba mendekati hatimu
Aku diam-diam suka kamu
Semua kan indah seandainya aku bisa memilikimu
Kau adalah incaran hatiku
Ku slalu memperhatikanmu
Tak henti menjadi teman berbagi
Semoga kau rasa apa yang ku rasa
Dibalik senyumku ada cinta untukmu
Dibalik matamu ada hati yang menunggu
Aku diam-diam suka kamu
Ku coba mendekat, ku coba mendekati hatimu
Aku diam-diam suka kamu
Semua kan indah seandainya aku bisa memilikimu
Ku slalu memperhatikanmu
Tak henti menjadi teman berbagi
Semoga kau rasa apa yang ku rasa
Dibalik senyumku ada cinta untukmu
Dibalik matamu ada hati yang menunggu
Aku diam-diam suka kamu
Ku coba mendekat, ku coba mendekati hatimu
Aku diam-diam suka kamu
Semua kan indah seandainya aku bisa memilikimu
Kau adalah incaran hatiku
Ku slalu memperhatikanmu
Tak henti menjadi teman berbagi
Semoga kau rasa apa yang ku rasa
Dibalik senyumku ada cinta untukmu
Dibalik matamu ada hati yang menunggu
Aku diam-diam suka kamu
Ku coba mendekat, ku coba mendekati hatimu
Aku diam-diam suka kamu
Semua kan indah seandainya aku bisa memilikimu
Senin, 16 Juli 2012
LAP OJT
Dual System of Education Final Report
Office of Licensing and Investment District Boyolali
Office of Licensing and Investment District Boyolali
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Logo smk
or garis”
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Compiled by:
Sutrisno
|
(
) XII AK 2
|
Youth Education and Sports Services
Vocational Schools 1 Boyolali
Street Perintis Kemerdekaan Boyolali
2011
PREFACE
Gratitude authors pray that Allah SWT has bestowed his grace and guidance, so the writers can complete a final report on the dual system of education. Sholawat and greetings may always devoted to the seal of the prophets, the prophet Muhammad SAW and his family, friends and the believers who followed him until the end of time.
With the completion of this report the authors thank the people who have helped to resolve this.
1. Mr. Drs. Sugiyatno as head of secondary vocational schools that have allowed us to implement a dual system of education activities in order to deepen knowledge directly in the working world domination
2. Teachers as mentors who have guided and directed us with sincerity and patience so that this report can be resolved.
3. Mr/Mrs mentors who have guided and directed us with sincerity and patience so that we can implement this dual system of education activities as well.
4. All the parties can not mention one by one author.
The author realized in the preparation of this report are still many shortcomings because of the limitations of our knowledge, for it is constructive criticism and suggestions from readers would be very useful for authors in the completion report. The author expects this report may be useful for society in general and students in particular.
Boyolali, 20 August 2011
Author
CHAPTER 1
INTRODUCTION
A. Background
Dual System of Education background is a form of education and vocational skills training that combines in a systematic and synchronous with education in schools and programs that mastery of skills acquired through working directly in the working world.
B. Purpose
Dual System of Education (PSG) aims to:
1. Preparing learners in order to work, either independently or fill a job that is in the World of Business / Industry as a middle level manpower in accordance with the field programs / skills / competencies that are of interest.
2. Equip learners agafr able to choose a career, tenacious, and persistent in a competent and able to develop a professional attitude in the field of expertise yan interest.
3. equip students with science and technology to be able to develop themselves through a higher level.
4. Improving the organization and management of schools refers to the demands of quality standards.
5. Increase excellent service to the community.
6. Improving school performance akutabilitas.
7. Improving school climate conducive
8. Improving the quality of school control.
9. Improving the quality of human resources schools.
INTRODUCTION
A. Background
Dual System of Education background is a form of education and vocational skills training that combines in a systematic and synchronous with education in schools and programs that mastery of skills acquired through working directly in the working world.
B. Purpose
Dual System of Education (PSG) aims to:
1. Preparing learners in order to work, either independently or fill a job that is in the World of Business / Industry as a middle level manpower in accordance with the field programs / skills / competencies that are of interest.
2. Equip learners agafr able to choose a career, tenacious, and persistent in a competent and able to develop a professional attitude in the field of expertise yan interest.
3. equip students with science and technology to be able to develop themselves through a higher level.
4. Improving the organization and management of schools refers to the demands of quality standards.
5. Increase excellent service to the community.
6. Improving school performance akutabilitas.
7. Improving school climate conducive
8. Improving the quality of school control.
9. Improving the quality of human resources schools.
CHAPTER
II
CONTENTS
CONTENTS
A. Understanding OSS / Office of Licensing.
With the implementation of One Stop Service (OSS) or often referred to as One Stop Services Licensing service is a pattern of licensing in order to realize the service prima.Dalam order menumbuhkankembangkan business / businesses in the area at once menarikminat investors, Pemerntah Boyolali district tried to create a climate conducive to growing the business and the optimal investment to ease licensing through Service One Stop Service. The existence of the Office of Licensing and Investment (KPPM) Boyolali district by applying the pattern of the One Stop Service (OSS) is intended to eliminate the levies that result in high costs with the advanced service that is easy, fast, transparent and certain. Sebalum investors carrying out investment activities they need to complete the letters persetujusn and licensing. Selected business sectors need to be adjusted to the Indonesian government's decision to regulate business fields closed and open for investment.
B. Type of Licensing Services
This type of licensing service that can be made include:
1. IMB
2. HO / ITU
3. Business License
4. TDP
5. TDG
6. SIUI
7. PERMIT LOCATION
8. RMU
9. HOTEL
10. EATING HOUSE and
11. UTILIZATION OF SWALLOW'S BIRD NESTS
C. Period of Completion
10. EATING HOUSE and
11. UTILIZATION OF SWALLOW'S BIRD NESTS
C. Period of Completion
No.
|
Type of
Licensing
|
Period of
Completion
|
1
|
Location
Permit
|
-
|
2
|
IMB (Building
Permit)
|
30 Days
|
3
|
ITU / HO
(Permit Place of Business / Disturbance Permit)
|
5-15 Days
|
4
|
Business
License (Business License Trade)
|
5 Days
|
5
|
SIUI (Permit
Industrial Business)
|
7 Days
|
6
|
TDP (Company
Registration)
|
5 Days
|
7
|
TDG
(Registration Warehouse)
|
5 Days
|
8
|
Permit
Restaurant
|
7 Days
|
9
|
Permit Hotel
|
7 Days
|
10
|
RMU (Rice
Mill Unit)
|
7 Days
|
11
|
Swallow
Business License / Sriti
|
30 Days
|
12
|
Recommendations
SIPD (Regional Mining Permit)
|
-
|
D. Requirement
Terms - conditions that are needed in the manufacture of consent among others:
1. IMB
a. Amber building plans.
b. Copy of certificate or certificate of HM the status of land from the authorities.
c. Statement of no objection letter from a neighbor for building places of worship,
Terms - conditions that are needed in the manufacture of consent among others:
1. IMB
a. Amber building plans.
b. Copy of certificate or certificate of HM the status of land from the authorities.
c. Statement of no objection letter from a neighbor for building places of worship,
multilevel and buildings for businesses.
d. Building places of worship include the permission of MORA.
e. Copy of land use designation permits for applicants who were ukum Agency.
f. Copy of ID card applicant.
2. HO / ITU
a. FC ID is still valid;
b. Deed of establishment for companies with legal entity;
c. FC certificate / status of the land being applied for;
d. Building places of worship include the permission of MORA.
e. Copy of land use designation permits for applicants who were ukum Agency.
f. Copy of ID card applicant.
2. HO / ITU
a. FC ID is still valid;
b. Deed of establishment for companies with legal entity;
c. FC certificate / status of the land being applied for;
d. Black and
white passport photo 3 x 4 (2 lbr);
e. Plan the business location;
f. Penumuman from the mayor about the business plan;
g. Approval of neighbors adjacent to the location requested;
h. Recommendations from the Office / Technical Agency, if necessary (such as UKL
e. Plan the business location;
f. Penumuman from the mayor about the business plan;
g. Approval of neighbors adjacent to the location requested;
h. Recommendations from the Office / Technical Agency, if necessary (such as UKL
/ UPL).
3. Business License
a. FC ID cards still come into force
b. Deed for the company with legal status, and ratified by the competent authority.
c. License from the pimp. For the TNI, police and civil servants
d. FC ITU / HO and TIN
e. Company Balance Sheet
f. Uk color photographs 4 x 6 (2 lbr)
g. SIU attach to yan Genuine reform, changes and replacement.
4. TDP
a. FC Certificate of Incorporation which has been legalized by the authorities yan;
b. FC approval as a legal entity or a certificate from the notary;
c. FC deed changes, if any;
d. List of Board & Shareholder Structure;
e. FC KTP applicant;
f. FC Business License / equivalent;
g. Company Balance Sheet;
h. Melamprkan original TDP for applicants who make changes and re-registration
3. Business License
a. FC ID cards still come into force
b. Deed for the company with legal status, and ratified by the competent authority.
c. License from the pimp. For the TNI, police and civil servants
d. FC ITU / HO and TIN
e. Company Balance Sheet
f. Uk color photographs 4 x 6 (2 lbr)
g. SIU attach to yan Genuine reform, changes and replacement.
4. TDP
a. FC Certificate of Incorporation which has been legalized by the authorities yan;
b. FC approval as a legal entity or a certificate from the notary;
c. FC deed changes, if any;
d. List of Board & Shareholder Structure;
e. FC KTP applicant;
f. FC Business License / equivalent;
g. Company Balance Sheet;
h. Melamprkan original TDP for applicants who make changes and re-registration
renewal.
5. TDG
a. FC Business License or license from any other technical agencies;
b. FC Owner / undertaking;
c. FC Warehouse Usage Agreement for the hire / use of warehouse party;
5. TDG
a. FC Business License or license from any other technical agencies;
b. FC Owner / undertaking;
c. FC Warehouse Usage Agreement for the hire / use of warehouse party;
d. FC IMB
Warehouse.
6. SIUI
a. FC Business Owners / Management / Responsible
b. FC HO
c. TIN FC
d. FC IMB
e. FC Location Permit
f. FC Articles of the Company / changes to the berBH
g. Ability to fulfill the provisions of Statement
h. Company Balance Sheet
i. FC UKL / UPL / DPPL / SPPL
j. Photographs in color 4 x 6 (2 lbr).
7. PERMIT LOCATION
a. Applying for a permit Regents through the device by enclosing the area:
b. Proposals / action plans
c. Photocopy of TIN / NPWPD
d. Statement of ability to compensate
e. For investors in the domestic / foreign investors malampirkan yan official approval
6. SIUI
a. FC Business Owners / Management / Responsible
b. FC HO
c. TIN FC
d. FC IMB
e. FC Location Permit
f. FC Articles of the Company / changes to the berBH
g. Ability to fulfill the provisions of Statement
h. Company Balance Sheet
i. FC UKL / UPL / DPPL / SPPL
j. Photographs in color 4 x 6 (2 lbr).
7. PERMIT LOCATION
a. Applying for a permit Regents through the device by enclosing the area:
b. Proposals / action plans
c. Photocopy of TIN / NPWPD
d. Statement of ability to compensate
e. For investors in the domestic / foreign investors malampirkan yan official approval
authorities
f. For residential development Real Estate attach REI membership.
8. RMU
a. Applying to Regent
b. FC Permits ganguan / HO
c. Pas Photo 4 x 6 color
d. SK Permit rice milling rice huller & Penyosohan (
For renewal of license)
9. HOTEL
a. Letter from the applicant in the know Kadesh / intervening & Head
b. A brief description of Business plan
f. For residential development Real Estate attach REI membership.
8. RMU
a. Applying to Regent
b. FC Permits ganguan / HO
c. Pas Photo 4 x 6 color
d. SK Permit rice milling rice huller & Penyosohan (
For renewal of license)
9. HOTEL
a. Letter from the applicant in the know Kadesh / intervening & Head
b. A brief description of Business plan
c. Figure the
business location
10. EATING HOUSE
a. FC Disturbance Permit / HO
b. Certificate of the applicant is known by the village head / intervening
c. Brief descriptions of activities planned
d. Picture Location Place of Business.
11. UTILIZATION OF SWALLOW'S BIRD NESTS
a. FC ID cards for individuals or a copy of the deed which was approved by the
10. EATING HOUSE
a. FC Disturbance Permit / HO
b. Certificate of the applicant is known by the village head / intervening
c. Brief descriptions of activities planned
d. Picture Location Place of Business.
11. UTILIZATION OF SWALLOW'S BIRD NESTS
a. FC ID cards for individuals or a copy of the deed which was approved by the
competent authority for the corporation.
b. FC Letter of individual business license (original)
c. FC Permit Place of Business (ITU) / Disturbance Permit (HO) or Certificate of no
b. FC Letter of individual business license (original)
c. FC Permit Place of Business (ITU) / Disturbance Permit (HO) or Certificate of no
objection from the Head of Village / Kelurahan.
E. Mechanism Service
The following mechanism permits the manufacture of the Office of Licensing and Investment:
1. information
In this case the information given to the question - a question from the applicant regarding licensing issues.
2. Withdrawal Application Form
Taking out the registration form after the officer informed about the activities of business to be established by the applicant.
3. registration
Registration can be done if the registration form that has been given to the applicant has completed and the necessary conditions have also been equipped yan and bermateraikan Rp 6,000, -. Furthermore, the mengagenda data from the applicant and the applicant will be creating a receipt that the application form has been received by the Office of Licensing and Investment and can be processed.
4. verification
E. Mechanism Service
The following mechanism permits the manufacture of the Office of Licensing and Investment:
1. information
In this case the information given to the question - a question from the applicant regarding licensing issues.
2. Withdrawal Application Form
Taking out the registration form after the officer informed about the activities of business to be established by the applicant.
3. registration
Registration can be done if the registration form that has been given to the applicant has completed and the necessary conditions have also been equipped yan and bermateraikan Rp 6,000, -. Furthermore, the mengagenda data from the applicant and the applicant will be creating a receipt that the application form has been received by the Office of Licensing and Investment and can be processed.
4. verification
Verification is
dividing - milahan registration form based on the permits submitted by the applicant
and will be distributed to the section that handles such licenses to be
processed.
5. inspection Locations
Examination Locations / Cheque Location beginning with
a. Making Invitations Check Location:
Invitations are made based on the application and sent to the parties - the parties involved in the implementation of the check that location.
b. Implementation Checks Location:
Things - things to do in check locations include:
1.) Going to the applicant's business location
2.) Conduct checks for the truth of the business
3.) To measure the area of business
4.) Examine the impact that may result from these efforts
5.) Decide whether the company is entitled to receive a business license or not
6.) Determination of Retribution.
6. Making SK
SK (decree) can be made after:
a. SK typed based on documents obtained from the applicant and the location of the check result.
b. After SK typed and validated by the Office of Licensing and Head of Investment Boyolali district.
c. Pengagendaan SK SK and numbering.
d. Penyampulan SK.
7. decision-SK
Taking SK (decree) can diambilan:
a. After the manufacturing process has been completed then the SK SK can be issued / issued by KPPM.
b. SK can be taken by the applicant as well as pay a levy has been determined.
5. inspection Locations
Examination Locations / Cheque Location beginning with
a. Making Invitations Check Location:
Invitations are made based on the application and sent to the parties - the parties involved in the implementation of the check that location.
b. Implementation Checks Location:
Things - things to do in check locations include:
1.) Going to the applicant's business location
2.) Conduct checks for the truth of the business
3.) To measure the area of business
4.) Examine the impact that may result from these efforts
5.) Decide whether the company is entitled to receive a business license or not
6.) Determination of Retribution.
6. Making SK
SK (decree) can be made after:
a. SK typed based on documents obtained from the applicant and the location of the check result.
b. After SK typed and validated by the Office of Licensing and Head of Investment Boyolali district.
c. Pengagendaan SK SK and numbering.
d. Penyampulan SK.
7. decision-SK
Taking SK (decree) can diambilan:
a. After the manufacturing process has been completed then the SK SK can be issued / issued by KPPM.
b. SK can be taken by the applicant as well as pay a levy has been determined.
F. Retribution
Under the Act - Act No. 28 Year 2009 on Regional Taxes and Levies for this type of permit SIUP, TDP, TDG, SIUI, PERMIT LOCATION, RMU, HOTEL, HOUSE DINING / EATING SHOP and THE USE OF SWALLOW'S BIRD NESTS commencing January 1, 2011 do not charge fees (free) . As for type of permit IMB, HO charge retribution with tetribusi Setting Selling:
1. IMB
Retribution IMB = 3% x the use of services
plus:
a. Administrative Costs
- Rp. 15.000, - (building houses)
- Rp. 30.000, - (Building public / store)
- Rp. 50.000, - (Building trade / investment)
b. Nameplate
- Rp. 15.000, - (building houses)
- Rp. 30.000, - (Building public / store)
- Rp. 50.000, - (Building trade / investment)
c. Building Inspection
- 10% x retribution IMB
2. HO
Disturbance permit
New = R: T x LTU x IG
Re = R: 2T x LTU x IG
2
Description:
Extent: 1 - 1000 m2 tariff of Rp. 2000, -
Area: 1000 - 2000 m2 tariff of Rp. 1750, -
Area: 2000 - 3000 m2 tariff of Rp. 1,500, -
Area of> 3000 m 2 tariff of Rp. 1250, -
Under the Act - Act No. 28 Year 2009 on Regional Taxes and Levies for this type of permit SIUP, TDP, TDG, SIUI, PERMIT LOCATION, RMU, HOTEL, HOUSE DINING / EATING SHOP and THE USE OF SWALLOW'S BIRD NESTS commencing January 1, 2011 do not charge fees (free) . As for type of permit IMB, HO charge retribution with tetribusi Setting Selling:
1. IMB
Retribution IMB = 3% x the use of services
plus:
a. Administrative Costs
- Rp. 15.000, - (building houses)
- Rp. 30.000, - (Building public / store)
- Rp. 50.000, - (Building trade / investment)
b. Nameplate
- Rp. 15.000, - (building houses)
- Rp. 30.000, - (Building public / store)
- Rp. 50.000, - (Building trade / investment)
c. Building Inspection
- 10% x retribution IMB
2. HO
Disturbance permit
New = R: T x LTU x IG
Re = R: 2T x LTU x IG
2
Description:
Extent: 1 - 1000 m2 tariff of Rp. 2000, -
Area: 1000 - 2000 m2 tariff of Rp. 1750, -
Area: 2000 - 3000 m2 tariff of Rp. 1,500, -
Area of> 3000 m 2 tariff of Rp. 1250, -
CHAPTER III
CLOSING
A. Conclusion
The conclusion that we can take in this report is that the Office of Licensing and Investment District. Boyolali a government office that specializes in the manufacture of business licensing services, among others: SIUP, TDP, TDG, SIUI, PERMIT LOCATION, RMU, HOTEL, HOUSE DINING / EATING SHOP, THE USE OF SWALLOW'S BIRD NESTS, IMB, HO, and ITU. Under the Act - Act No. 28 of 2009 on regional taxes and levies for the type of license: SIUP, TDP, TDG, SIUI, PERMIT LOCATION, RMU, HOTEL, HOUSE DINING / EATING SHOP, THE USE OF SWALLOW'S BIRD NESTS commencing January 1, 2011 does not charge fees (it's free ).
B. Suggestion
Our advice in this report especially for the Boyolali to immediately take care of business license either already doing business or who would start a business.
Our advice for teachers that we hope that Mr / Ms teacher can provide additional knowledge and insights to us for the perfection of the final report of this dual system of education.
Our advice for mentors to guide participants as well as the dual system of education aimed to better perfect time to come.
Our advice for students who will perform a dual system of education in order to do better.
Our advice to the reader that in this report there are still things - things that may not have been dimengeti by the reader, the reader can find from other sources of information more complete and easily understood.
CLOSING
A. Conclusion
The conclusion that we can take in this report is that the Office of Licensing and Investment District. Boyolali a government office that specializes in the manufacture of business licensing services, among others: SIUP, TDP, TDG, SIUI, PERMIT LOCATION, RMU, HOTEL, HOUSE DINING / EATING SHOP, THE USE OF SWALLOW'S BIRD NESTS, IMB, HO, and ITU. Under the Act - Act No. 28 of 2009 on regional taxes and levies for the type of license: SIUP, TDP, TDG, SIUI, PERMIT LOCATION, RMU, HOTEL, HOUSE DINING / EATING SHOP, THE USE OF SWALLOW'S BIRD NESTS commencing January 1, 2011 does not charge fees (it's free ).
B. Suggestion
Our advice in this report especially for the Boyolali to immediately take care of business license either already doing business or who would start a business.
Our advice for teachers that we hope that Mr / Ms teacher can provide additional knowledge and insights to us for the perfection of the final report of this dual system of education.
Our advice for mentors to guide participants as well as the dual system of education aimed to better perfect time to come.
Our advice for students who will perform a dual system of education in order to do better.
Our advice to the reader that in this report there are still things - things that may not have been dimengeti by the reader, the reader can find from other sources of information more complete and easily understood.
REFERENCES
Office of Licensing and Investment District. Potential and Investment Opportunities Boyolali.2008.Profil Kab. Boyolali. Boyolali. CV. Merbabu.
Office of Licensing and Investment District. Potential and Investment Opportunities Boyolali.2011.Profil Kab. Boyolali. Boyolali. CV. Merbabu.
Kamis, 23 Februari 2012
Mengelola dokumen transaksi dan mengarsipkan

TUJUAN
Tujuan mengelola dokumen transaksi adalah agar kita dapat melaksanakan
tugas dan tanggungjawab kita untuk
mengelola dokumen transaksi dengan cepat, tepat dan benar.
MENGIDENTIFIKASI
Menentukan, mengelompokkan dan
menganalisa suatu transaksi sehingga kita dapat mengidentifikasi dokumen secara
cepat, tepat dan benar.
>>Macam-macam
dokumen transaksi :
-
Bukti kas masuk (BKM) -
Voucher
-
Bukti Kas Keluar (BKK) -
Kwitansi
-
Faktur -
Wesel Bayar
-
Nota -
Wesel tagih
-
Memo -
Voucher
1. Bukti kas masuk ( BKM ) adalah dokumen trnsaksi
yang digunakan untuk mencatat transaksi-transaksi yang menyebabkan kas
bertambah.
Contoh : Pendapatan Bunga bank
Penerimaan
hasil penjualan
Penerimaan
Piutang
Pencairan
Pinjaman Bank
Setoran
modal Pemilik
2. BKK adalah dokumen
transaksi yang digunakan utuk mencatat transaksi-transaksi yang menyebabkan kas
berkurang.
Contoh : - Pembayaran gaji Karyawan - Perlengkapan, Peralatan dll
-
Pembayaran Utang -
Pembayaran biaya-biaya lainnya
-
Pembalian barang dagangan
3. Faktur adalah dokumen yang digunakan untuk
mencatat transaksi-transaksi penjualan/ pembelian yang dilakukan secara kredit.
Transaksi kredit adalah transaksi yang dilakukan
dengan pembayaran di angsur/ dengan uang muka/cicilan, yang terdiri dari:
-
penjualan secara tunai (Faktur
Penjualan)
Pembelian secara Kredit ( Faktur Pembelian) Faktur (Invoice)
adalah bukti transaksi pembelian atau penjualan barang dengan pembayaran
kredit.
Faktur dibuat oleh pihak penjual dan diserahkan kepada pihak pembeli bersama-sama dengan barang yang dijual. Bagi pihak pembeli, faktur yang diterima dari pihak penjual merupakan faktur pembelian yang digunakan sebagai bukti transaksi pembelian barang. Bagi pihak penjual, faktur yang dikirimkan kepada pihak pembeli merupakan faktur penjualan. Lembar kedua (copy) dari faktur yang bersangkutan digunakan sebagai bukti transaksi penjualan barang.
Faktur dibuat oleh pihak penjual dan diserahkan kepada pihak pembeli bersama-sama dengan barang yang dijual. Bagi pihak pembeli, faktur yang diterima dari pihak penjual merupakan faktur pembelian yang digunakan sebagai bukti transaksi pembelian barang. Bagi pihak penjual, faktur yang dikirimkan kepada pihak pembeli merupakan faktur penjualan. Lembar kedua (copy) dari faktur yang bersangkutan digunakan sebagai bukti transaksi penjualan barang.
Bentuk faktur yang digunakan oleh suatu perusahaan akan berbeda dengan
faktur yang digunakan oleh perusahaan lainnya. Walaupun demikian biasanya
faktur memuat informasi mengenai nama dan alamat pihak penjual, nomor faktur,
nomor pesanan, tanggal pengiriman, nama dan alamat pembeli, syarat pembayaran
dan keterangan mengenai barang seperti jenis barang, kuantitas, harga satuan
dan jumlah harga.
Contoh Faktur :

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4. Nota terdiri dari 3 macam:
Nota kontan (retur
pembelian) – bukti transaksi pembelian/penjualan yang di laksanakan secara
tunaiNota kontan dipergunakan sebagai bukti transaksi pembelian atau penjualan
yang dilakukan secara tunai. Seperti halnya faktur, nota kontan dibuat
sekurang-kurangnya dalam dua rangkap. Lembar pertama (asli) diserahkan kepada
pembeli, lembar kedua digunakan sebagai sumber dan dokumen pencatatan
akuntansi.
Di bawah ini contoh salah satu bentuk Nota Kontan:
Di bawah ini contoh salah satu bentuk Nota Kontan:
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Nota kredit (retur penjualan ) – bukti transaksi penerimaan kembali
barang yang telah di jual. Nota kredit dibuat oleh pihak penjual
Nota debet – bukti
transaksi pengembalian barang yang telah di beliNota Kredit (Credit Memorandum)
adalah bukti transaksi penerimaan kembali barang yang telah dijual secara
kredit (retur penjualan), atau pengurangan harga faktur karena barang sebagian
rusak atau kualitas yang tidak sesuai dengan pesanan. Dalam hal demikian nota kredit
dibuat oleh pihak penjual dan dikirimkan kepada pihak pembeli. _
Dipandang dari pihak pembeli, barang yang dikembalikan kepada
penjual karena rusak atau permohonan pengurangan harga faktur yang disetujui
pihak penjual disebut retur pembelian. Apabila bukti transaksi tersebut dibuat oleh
pihak pembeli dan dikirimkan kepada penjual, nota yang bersangkutan disebut
Nota Debet.

5. Memo- bukti transaksi
berupa memo dari pejabat tertentu / pemimpin kepada kabag Akuntansi untuk
melakukan pencatatan.

6. Voucher adalah bukti
tertulis yang digunakan untuk transaksi pengeluaran yang nilai nominalnysudahditentukanperusahaan.

7. Kuitansi adalah bukti transaksi penerimaan uang untuk pembayaran
sesuatu. Oleh karena itu kuitansi dibuat dan ditandatangani oleh pihak yang
menerima uang dan diserahkan kepada pihak yang melakukan pembayaran. Bagi suatu
perusahaan, kuitansi yang diterima dari pihak lain merupakan bukti pembayaran
(pengeluaran kas) kepada pihak yang bersangkutan. Sementara kuitansi yang
diserahkan kepada pihak lain merupakan bukti penerimaan kas (uang) dari pihak
yang bersangkutan. Kuitansi harus dibuat sekurang-kurangnya dalam rangkap 2
(dua). Lembar pertama (lembar asli) harus dibubuhi materai sesuai dengan
ketentuan undang-undang yang berlaku, lembar tersebut untuk diserahkan kepada
pihak pembayar. Lembar kedua (copy) digunakan sebagai sumber dan dokumen
pencatatan akuntansi.
Contoh kuitansi :

8. Wesel
bayar adalah surat perintah untuk membayarkan
sejumlah uang kepada seseorang yang tercantum dalam surat tersebut.
Contoh wesel bayar

9. Wesel Tagih adalah surat kuasa untuk menarik
sejumlah uang pada jattuh tempo yang telah ditentukan.
surat
tersebut

10. Cek adalah surat perintah kepada bank
dari orang yang menandatanganinya untuk membayar sejumlah uang yang tertulis
dalam cek tersebut. Salah satu usaha yang dilakukan perusahaan untuk
meningkatkan pengawasan terhadap kas adalah menyetorkan semua kas (uang tunai
atau cek) yang diterima ke bank, disimpan dalam bentuk giro. Dalam hal
demikian, perusahaan mempunyai rekening simpanan pada bank yang sewaktu-waktu
dapat diambil (ditarik) atau dibayarkan kepada pihak lain dengan menggunakan
cek atau bilyet giro.
Cek pada dasarnya merupakan surat perintah kepada bank dari orang yang menandatanganinya, untuk membayarkan sejumlah uang yang tertulis dalam cek kepada pembawa atau kepada orang yang namanya ditulis dalam cek. Apabila di dalam lembaran cek ditulis nama orang kepada siapa pembayaran harus dilakukan, cek yang bersangkutan hanya bisa diuangkan ke bank oleh orang yang namanya ditulis dalam cek. Tetapi jika di dalam lembaran cek setelah kata kepada ditulis kata tunai atau cash atau pembawa, cek yang bersangkutan dapat diuangkan ke bank oleh siapa saja.
Lembaran cek umumnya terdiri atas lembar utama dan struk atau bonggol cek. Lembar utama untuk diserahkan kepada pihak lain sebagai alat pembayaran, sementara struk cek setelah diisi dengan data yang sarna dengan data pada lembar utama digunakan sebagai bukti tambahan yang disatukan dengan kuitansi bukti pembayaran. Seperti halnya pada kuitansi, penarikan cek dibebani bea materai yang pelaksanaannya langsung dibebankan oleh bank kepada penarik cek (nasabah).
Cek pada dasarnya merupakan surat perintah kepada bank dari orang yang menandatanganinya, untuk membayarkan sejumlah uang yang tertulis dalam cek kepada pembawa atau kepada orang yang namanya ditulis dalam cek. Apabila di dalam lembaran cek ditulis nama orang kepada siapa pembayaran harus dilakukan, cek yang bersangkutan hanya bisa diuangkan ke bank oleh orang yang namanya ditulis dalam cek. Tetapi jika di dalam lembaran cek setelah kata kepada ditulis kata tunai atau cash atau pembawa, cek yang bersangkutan dapat diuangkan ke bank oleh siapa saja.
Lembaran cek umumnya terdiri atas lembar utama dan struk atau bonggol cek. Lembar utama untuk diserahkan kepada pihak lain sebagai alat pembayaran, sementara struk cek setelah diisi dengan data yang sarna dengan data pada lembar utama digunakan sebagai bukti tambahan yang disatukan dengan kuitansi bukti pembayaran. Seperti halnya pada kuitansi, penarikan cek dibebani bea materai yang pelaksanaannya langsung dibebankan oleh bank kepada penarik cek (nasabah).
Di bawah ini contoh cek yang sudah diisi dan ditandatangani oleh penarik.
Perhatikan, kepada bank mana cek yang bersangkutan dapat diuangkan, tanggal
berapa jatuh tempo cek dan siapa yang dapat menguangkan ke bank

11. Bilyet giro
adalah surat
perintah pemindah bukuaan dari nasabah bank kepada bank yang bersangkutan
Bilyet giro tidak biasa ditarik dengan jumlah uang tunai, tetapi hanya biasa
sebagai tambahan simpanan pada rekening. Selain penggunaan cek, dalam dunia
usaha sering ditemukan penggunaan bilyet giro sebagai alat pembayaran. Bilyet
giro merupakan surat perintah dari nasabah suatu bank kepada bank yang
bersangkutan, untuk memindahbukukan sejumlah uang dari rekening nya ke dalam
rekening yang namanya tertulis dalam bilyet giro pada bank yang sama atau pada
bank lain. Dengan demikian pihak penerima tidak bisa menguangkan bilyet giro
kepada bank yang bersangkutan, tetapi harus menyetorkan kepada bank tempat
rekeningnya sebagai tambahan simpanan. Penggunaan bilyet giro dalam lalu lintas
pembayaran, dianggap lebih praktis dan memudahkan administrasi pada bank-bank
yang bersangkutan.
Di bawah ini contoh bilyet giro yang digunakan oleh pemegang rekening pada Bank Central Asia :
Di bawah ini contoh bilyet giro yang digunakan oleh pemegang rekening pada Bank Central Asia :

MENGARSIPKAN
Semua bukti
transaksi, setelah dicatat harus disimpan dengan baik. Terdapat kemungkinan
bahwa bukti-bukti tersebut diperlukan di masa mendatang, misalnya untuk
pemeriksaan yang dilakukan oleh pihak perpajakan. Peraturan perpajakan di
Indonesia mengharuskan agar bukti-bukti pembukuan disimpan selama 10 tahun.
Penyimpanan bukti transaksi harus dilakukan sedemikian rupa sehingga mudah untuk dicari kembali. Penyimpanan menurut nomor urut atau tanggal sering digunakan. Bukti transaksi perlu disimpan dalam tempat yang kuat dan aman sehingga tidak mudah rusak dan disalahgunakan.
Penyimpanan bukti transaksi harus dilakukan sedemikian rupa sehingga mudah untuk dicari kembali. Penyimpanan menurut nomor urut atau tanggal sering digunakan. Bukti transaksi perlu disimpan dalam tempat yang kuat dan aman sehingga tidak mudah rusak dan disalahgunakan.

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