konsep kewajiban
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KONSEP KEWAJIBANTEORI AKUNTANSI
Di susun oleh :
LIVENO RESGI SIRAIT (13021034)
TRI WULANDARI (13021043)
UNIVERSITAS ANDAR LA!"UNG
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#EWA$IAN
!enu%u& 'AS : #e*i+n ,lh -en.o%+nn /n& eono/i /s ,&n. n. uu-
-s&i n. &i/+ul ,%i eh%usn se%n. su&u es&un ush un&u /en&%nse% se& &u
/ene,in /ene%hn *s e-, es&un lin ,i/s ,&n. se+.i i+&&%nssi &u e*,in /s llu5
Deinisi 'AS ,i.unn se+.i +sis -e/+hsn %en ,einisi &e%se+u& uu- len.-
se% se/n&i5 A%&in ,einisi &e%se+u& &elh /enu-i +e%+.i ..sn &u & uni
n. &e%n,un. ,l/ +e+e%- ,einisi e*i+n oleh su/+e% 6 su/+e% lin5
Se% u/u/ ,-& ,i&n +h e*i+n /e/-uni &i. %&e%is&i u&/ i&u :
1. Pengorbanan Manfaat Ekonomik
Un&u ,-& ,ise+u& se+.i e*i+n7 su&u o+*e h%us /e/u& su&u &u.s &u &n..un.*+ e-, -ih lin n. /en.h%usn es&un ush un&u /elunsi7 /enunin
&u /elsnn ,en.n % /en.o%+nn /n& eono/i n. uu- -s&i ,i/s
,&n.5 "en.o%+nn /n& eono/i ,iu*u,n ,l/ +en&u &%nse% &u -en..unn
se& es&un ush5
T%nse% /n& eono/i e-, -e/ili (-e/e.n. sh/) &i, &e%/su ,l/
-en.e%&in -en.o%+nn su/+e% eono/i /s ,&n. n. /e/+en&u e*i+n %en
un&u /en*,i e*i+n -en.o%+nn &e%se+u& h%us +e%si& /e/s ,n +un &s ,s%
e+i*n &u elelusn /n*e/en un&u /e/u&usn +i ,l/ hl *u/lh %u-ih
/u-un ,l/ s& &%nse%5
Se% u/u/7 eh%usn /en.o%+nn su/+e% eono/i /s ,&n. &i, ,-& /en*,i
e*i+n lu eh%usn &e%se+u& +e%si& &e%+u &u &i, -s&i5 #es&un ush &i,
/e/-uni eh%usn un&u /en&%nse% se& e -e/ili euli ,l/ hl es&un ush
,iliui,si5 Wlu-un se% onse-&ul eui&s *u. /e%u-n e*i+n +.i -e%ushn7
-en.o%+nn su/+e% eono/in &i, uu- -s&i +i ,l/ *u/lh /u-un s&
sehin.. e*i+n h%us ,i+e,n ,n ,il-o%n se% &e%-ish ,en.n eui&s5
2. Kear!"an Sekarang
Un&u ,-& ,ise+u& se+.i e*i+n7 su&u -en.o%+nn eono/i /s ,&n. h%us
&i/+ul i+& eh%usn se%n.5 "en.e%&in 8se%n.9 ,l/ hl ini /en.u -, ,u hl
: &u ,n ,n5 W&u n. ,i/su, ,lh &n..l -el-o%n (ne%)5 A%&in : -,
&n..l ne% lu -e%lu &u lu ,i-sn se% u%i,is7 e&is7 &u %sionl
-en.o%+nn su/+e% eono/i h%us ,i-enuhi %en eh%usn i&u &elh ,5
#eh%usn e*i+n /enu-i eh%usn on&%&ul7 eh%usn ons&%u&i &u
+en&un7 eh%usn ,e/i e,iln ,n eh%usn +e%.n&un. &u +e%s%&5
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#eh%usn #on&%&ul
#eh%usn n. &i/+ul i+& -e%*n*in &u -e%&u%n huu/ n. ,i ,l/ n e*i+n
+.i su&u es&un u,h ,i n&n se% es-li& &u i/-lii& ,n /en.i&5
on&oh : u&n. -*7 u&n. +un.7 u&n. ush7 u&n. esel7 ,n u&n. o+li.si
#eh%usn #ons&%u&i
#eh%usn n. &i/+ul i+& e+i*n es&un ush ,l/ %n. /en*lnn ,n
/e/*un ushn un&u /e/enuhi - n. ,ise+u& -%&i ush n. +i &u e&i
+isnis ,n +un un&u /e/enuhi e*i+n u%i,is5
on&oh : se%;is .%&is se-e, /o&o% n. ,i*n*in oleh ,ele% se-e, /o&o%7 -en.e/+lin
un. un&u +%n. n. &e%n& & &u %us7 ,n &un*n.n h%i %
#eh%usn De/i #e,iln
#eh%usn n. , se%n. n. /eni/+uln e*i+n +.i -e%ushn se/& 6 /&
%en -n..iln e&is &u /o%l ,%i-, %en -e%&u%n huu/ &u -%&i +isnis n.
seh&5
on&oh : e*i+n /e/+e%in ,onsi un&u +,n /l &i- hi% &hun ,n e*i+n
/e/+e% h,ih e-, -en,u,u n. &in..l ,i sei&% -+%i %en e&i,n/nn
n. ,i&i/+ulnn5
#eh%usn e%.n&un. &u +e%s%&
#eh%usn n. -e/enuhnn &i, -s&i %en +e%.n&un. -, e*,in /s ,&n.
&u &e%-enuhin s%& 6 s%& &e%&en&u ,i/n ,&n.5
#. Akibat Tran"ak"i ata! Ke$a%ian Ma"a &a'!
S/ se-e%&i ,einisi se&7 %i&e%i ini se+en%n /ene/-u%n %i&e%i eh%usn se%n.
,n seli.us se+.i &es -e%&/ -en.un su&u -os se+.i e*i+n &e&-i &i, uu-
un&u /en.ui se% %es/i ,l/ ss&e/ -e/+uun5 Un&u /en.ui se+.i e*i+n7
selin ,einisi7 %i&e%i n. lin seoe%&i e&e%uu%n7 e+e%-u&n7 ,n e&e%n,ln *u.
h%us ,i-enuhi5 T%nssi &u e*,in /s llu ,lh %i&e%i un&u /e/enuhi ,einisi
&e&-i +un %i&e%i un&u -en.un5 $,i7 ,n -en.o%+nn /n& eono/i /s
,&n. &i, uu- un&u /en.ui su&u o+*e e ,l/ e*i+n es&un ush un&u
,il-o%n ;i s&&e/en eun.n5
Karakteri"tik Pen%!k!ng
'AS /ene+u&n +e+e%- %&e%is&i -en,uun. i&u :
15 #eh%usn /e/+% s
"elunsn e*i+n -, u/u/n ,ilun ,en.n -e/+%n s5
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Esensi e*i+n le+ih &e%le& -, -en.o%+nn /n& eono/i /s ,&n. ,%i-,
&e%*,in -en.elu%n s5 A,n -en.elu%n s /e%u-n hl -en&in. un&u
/en.-lisin ,einisi e*i+n %en ,u hl :
5 Se+.i +u&i ,n su&u e*i+n
+5 Se+.i -en.uu% &%i+u& &u +es%n e*i+n n. uu- o+*e&i
25 I,en&i&s &e%+% *els
il i,en&i&s &e%+% su,h *els7 hl &e%se+u& hn /en.u&n +h e*i+n /e/n.
, &e&-i un&u /en*,i e*i+n i,en&i&s &e%+% &i, h%us ,-& ,i&en&un -, s&
eh%usn &e%*,i5
$,i7 n. -en&in. ,lh +h eh%usn se%n. -en.o%+nn su/+e% eono/i ,i/s
,&n. &elh , ,n +un si- n. h%us ,ilunsi &u ,i+%5 An &e&-i7 -, s&
-elunsn e*i+n7 &e%+% ,en.n sen,i%in h%us &e%i,en&iisi5
35 e%eu&n huu/
#eh%usn /elun -en.o%+nn /n& eono/i /s ,e&n. &i, h%us &i/+ul ,%i
,esn -ih es&e%nl &e&-i ,%i /in& &u e+i*n in&e%nl /n*e/en5 I&ulh se++n
e*i+n /enu-i -en.o%+nn su/+e% eono/i /s ,e-n n. &i/+ul i+&
eh%usn ons&%u&i ,n ,e/i e,iln5 !in -ih lin se-e%&i u&n. ush &i, h%us ,i
,uun. oleh ,ou/en n. +e%eu&n huu/ &u /e/-uni , -s se% huu/
un&u /e/enuhi ,einisi e*i+n5 An &e&-i7 ,e/i e,il/ ,n e*%n7 -e%ushn
h%us /e/+% u&n. ush &e%se+u&5 "en,-&n se & &e%h7 l+ o&o% &n..uhn7 ,n
+e+e%- -os lin n. &i/+u ,l/ -enesuin hi% &hun /e/enuhi %i&e%i se+.i
e*i+n /esi-un &i, ,iln,si oleh , -s se% huu/ ,n +hn +un
/e%u-n eh%usn -en.o%+nn su/+e% eono/i5 I&ulh se++n7 ,einisi e*i+n
A" /e/sun +e+e%- -os %e,i& &n..uhn n. non eh%usn se+.i e*i+n5
L+ o&o% &n..uhn ,lh on&oh %e,i& &n..uhn n. +un eh%usn5 "os %e,i&
&n..uhn n. /e%u-n eh%usn /isln ,lh %e,i& -* &n..uhn5
Pengak!an
", -%insi-n7 e*i+n ,iui -, s& eh%usn &elh /en.i& i+& &%nssi n.
se+elu/n &elh &e%*,i5 !en.i&n su&u eh%usn h%us ,ie;lusi &s ,s% i,h
-en.un (%eo.ni&ion %ules)5 %i&e%i -en.un le+ih +e%i&n ,en.n -e,o/n u/u/
,l/ %n. /e/enuhi %&e%is&i uli&&i ino%/si sehin.. ele/en s&&e/en
eun.n hn ,-& ,iui +il %i&e%i ,einisi7 e+e%-u&n7 e&e%n,ln7 ,n
e&e%uu%n ,i-enuhi5 #%i&e%i u/u/ ini &i, o-e%sionl sehin.. ,i-e%lun i,h
-en.un se+.i -en*+%n &enis %i&e%i -en.un u/u/5 Dl/ hl e*i+n7 i,h
-en.un +e%i&n ,en.n s& &u - n. /enn,i +h e*i+n ,-n ,iui
(,i+uun)5 E/-& i,h -en.un un&u /enn,i -en.un e*i+n i&u:
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1. Keter"e%iaan %a"ar !k!m
#i,h ini &e%i& ,en.n uli&s e&e%n,ln ,n e+e%-u&n ino%/si5 '&u% -e/+elin
(in;oie) ,n &n, -ene%i/n +%n. (%eei;in. %e-o%&) /e%u-n ,s% huu/ n.
uu- /einn un&u /en.ui e*i+n5 Telh ,ise+u&n +h e&e%se,in ,s%
huu/ n. /eni/+uln , -s hn /e%u-n %&e%is&i -en,uun. ,einisi
e*i+n5 $,i7 i,h ini &i, /u&l sehin.. e*i+n *u. ,-& ,iui +il &e%,-&
+u&i su+s&n&i ,n eh%usn ons&%u&i &u ,e/i e,iln5
2. Ketertera(an kon"e( %a"ar
#i,h ini /e%u-n -en*+%n &enis %i&e%i e&e%n,ln5 #e,n
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,5 ", hi%n -e%io,e %en -en..unn ss %ul /ellui -%oses -enesuin5
"en.un ini /eni/+uln -os u&n. &u e*i+n %ul (%ue, li+ili&ies)5
Peng!k!ran
"en.un ,ilun se&elh su&u e*i+n &e%uu% ,en.n uu- -s&i5 "enen&un ose*i+n -, s& &e%*,i -%lel ,en.n -en.uu%n sse&5 Te%*,in e*i+n -,
u/u/n ,ise%&i ,en.n -e/e%olehn sse& &u &i/+ul/n +i5 "e/e%olehn sse&
,-& +e%u- -en.usn +%n. ,.n.nn &u sse& non/one&e% linn n. &e%*,i
,%i &%nssi -e/+elin5 "e/e%olehn sse& ,-& *u. +e%u- s n. &e%*,i ,%i &%nssi
-e/in*/n (-ene%+i&n o+li.si) &u -ene%i/n un. /u un&u +%n. &u *s5 Oleh
%en i&u -en.uu% n. -lin. o+*e&i un&u /enen&u os e*i+n -, s&
&e%*,in ,lh -en.h%.n se-&n (/ensu%e, onsi,e%&ions) ,l/ &%nssi
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