Penerapan Pemeriksaan Khusus Terhadap Piutang Pada PT Royal Bersaudara Di Balikpapan

Putri Hajrina Haolia, Hamid Bone, Raden Priyo Utomo

Abstract


The purpose of this research is to find out whether the PT Royal Bersaudara have presented accounts receivable in the financial statements that ended December 31, 2017 fairly. The analytical tool used in this assessment is the Entity Financial Accounting Standards without Public Accountability (SAK TAP) Chapter 4 About the balance sheet, inspection work papers consisting of the Accounts Receivable Audit Program, summary of the Adjudication journal and the Top Schedule and Supporting Schedule. The type of data used is quantitative data while the data source used is primary data. After checking the accounts receivable in the financial statements of PT Royal Bersaudara for the period 31 December 2017 found that no calculation and recording of losses on receivables was carried out on the balance sheet of PT Royal Bersaudara, so that the calculation of the receivables loss reserves resulting from Rp 202,497,781, then made adjustments by adding reserves of losses on accounts receivable in the balance sheet and reducing the profit for the year amounting to Rp 2,138,114,168


Keywords


Special Audit, Account Receivable, Financial Accounting Standards SAKETAP Chapter 4)

References


Agoes, Sukrisno. (2012). Auditing , Edisi 4 Buku 1, Salemba Empat. Jakarta.

Baridwan, Zaki. (2009). Intermediete Accounting, Edisi Ketujuh, Cetakan Ketiga, BPFE, Yogyakarta.

Halim, Abdul. (2015). Auditing Dasar-dasar Audit Laporan Keuangan, Edisi Kelima, Cetakan Pertama, Sekolah Tinggi Manajemen YKPN, Yogyakarta.

Harahap, Sofyan Syafri. (2007). Analisis Kritis atas Laporan Keuanagan, PT Rajagrafindo Persada. Jakarta.

Hery. (2011). Auditing 1 Dasar-dasar Pemeriksaan Akuntansi, Edisi Pertama, Cetakan Pertama, Kencana, Jakarta.

. (2013). Akuntansi Keuangan Menengah, Cetakan Pertama. CAPS (Center of Academic Publishing Service).

. (2015). Pengantar Akuntansi. PT Grasindo, anggota Ikapi, Jakarta.

. (2017). Akuntansi Dasar 1 & 2, Cetakan Kedua, PT Grasindo, Jakarta

Ikatan Akuntan Indonesia. 2011. Standar Profesional Akuntansi Publik. Salemba Empat. Jakarta.

Jumiyati. (2015). Skripsi Pemeriksaan Piutang Dagang Pada PT. Megah Mulia Di Samarinda.

Jusup, Al Haryono. (2011). Dasar-Dasar Akuntansi, Edisi Ketujuh, Jilid Satu, Cetakan Pertama. Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta.

, Al Haryono. (2014). Auditing (Pengauditan Berbasis ISA). Sekolah Tinggi Ilmu Manajemen YKPN, Yogyakarta.

Kasmir. (2012). Analisis Laporan Keuangan, Edisi Pertama, Cetakan Kelima, Rajawali Pers, Jakarta.

Martani, Dwi. Nps, Sylvia Veronica. Wardani, Ratna. Farahmita, Aria dan Tanujaya, Edward. (2012). Akuntansi Keuangan Menengah: Berbasis PSAK. Salemba Empat. Jakarta.

Melati, Aryatama. (2013). Pengendalian Internal Piutang Usaha. http;melatiarya.blogspot.com/2013/01/pengendalian-internal-piutang-usaha.html, Diakses tanggal 15 januari 2013.

Mulyadi. (2011). Auditing. Edisi Keenam. Cetakan Kesembilan. Salemba Empa, Jakarta.

Reeve, James M, Carl S Warren, Jonathan E. Duchac. (2009). Pengantar Akuntansi Adaptasi Indonesia, Buku Satu, Salemba Empat, Jakarta.

Samryn, L. M. (2015). Pengantar Akuntansi, Buku Satu, Cetakan Keempat. PT Rajagrafindo Persada. Jakarta.

Simamora, Henry. (2002). Auditing. Unit Penerbit dan Percetakan (UPP) AMP YKPN, Yogyakarta

Sodikin, Slamet sugiri. (2017). Akuntansi Pengantar 2 Berbasis SAK ETAP 2009, Edisis Ketujuh, Cetakan Pertama, Sekolah Tinggi Ilmu Manajemen YKPN, Yogyakarta.

Sunyoto, Danang. (2014). Auditing (Pemeriksaan Akuntansi), Cetakan Pertama. CAPS (Center of Academic Publishing Service), Jakarta.

Syakur, Ahmad Syafi’i. (2015). Intermediate Accounting, Edisi Revisi, Pembuka Cakrawala, Jakarta

Tekko, Kristiani Pramita. (2013). Skripsi Pemeriksaan Piutang Usaha pada PT. Buran Nusa Respati di Samarinda.

Tunggal, Amin Widjaja. (2014). Audit Internal Kontemporer, Cetakan Pertama. Harvarindo, Jakarta.




DOI: https://doi.org/10.29264/jiam.v4i4.5635

Refbacks

  • There are currently no refbacks.


Copyright (c) 2020 Jurnal Ilmu Akuntansi Mulawarman (JIAM)

Crossref logo 

Editorial Address

Jurnal Ilmu Akuntansi Mulawarman (JIAM)
Faculty of Economics and Business, Mulawarman University
Jl. Tanah Grogot No.1 Samarinda Kalimantan Timur 75119
Email: jiam.feb@gmail.com