contoh kasus hutang piutang
TRANSCRIPT
-
8/3/2019 Contoh Kasus Hutang Piutang
1/5
$$'&$%#!!&%&$!%&&
!##!%&&
%%$%!
-050309,33,/,,9039,3:,9,380309,050,,,3/!%&
,3/:3407!$!020739,!74;38,,,7,9,3203/,5,9$
!03:7:3,3!,3,9,703,-078970-/,78,9:9,35,8050309,:,3897/,3
803,9,8,3/,3!:9:8,3!%&,3/:3,3203,9,,3:,9,39/,/,5,9
/9072,/,39/,-0703,3202078,/,3203008,,380309,9,9,:8,,
30,7,,3/,:,3
094/0,3/:3,,3/,,250309,33,/,,/087591,3,98/03,3
503/0,9,3:7/83472,91,8:/503:3,,32094/090780-:9,/,,:39:
203,0808:,,3,39,7,507,9:7,3507:3/,3:3/,3,3,3/:3,,3/,,2
203008,,380309,/03,34-080309,
0825:,350309,3$!03:7:3,3!,3,9907,/,57!$!020739,
!74;38,,,7,9808:,/03,3!!4247%,:34!!4247
9,:3%039,33!07,3,3/,3!07.07,,3!$8079,!!4247
%,:3%039,3!07,9:7,3/853!$!:9:8,3!%&,3/:3,3203,9,,39/,-0703,3202078,507,7,/,3203008,,380309,9,9,
:8,,30,7,,3/,:,3808:,/03,3!,8,,,9&3/,3:3/,3
4247%,:34&3/,3:3/,3342479,:3%039,3!07,/,3
%,9,&8,,0,7,!,8,&3/,3&3/,34247%,:34&3/,3:3/,3
4247%,:3%039,3!44!44050,,,3
!07:2:8,3,8,,
5,,5:9:8,3907,/,57808:,/03,3507,9:7,3507:3/,3:3/,3,3
,3-07,:
5,,5:9:8,3!%&,3/:3/03,3203,9,,3:,9,39/,
/,5,9/9072,/,39/,-0703,3202078,/,3203008,,3
80309,9,9,:8,,30,7,,3/,:,3808:,/03,3507,9:7,3
507:3/,3:3/,3,3,3-07,:
,8/,3!02-,,8,3
,8:8!488
78047,3!$/3:3,3!020739,!74;38,,,7,99,35,
8050309,:,38907/,3803,9,8,390,-0789070-/,78,9:07/,8,7,3
503,/:,388907/,3,8502078,,3907-:920,3,7!!4247
%,:39039,33!07,3,3/,3!07.07,,3-,!$/,3!!4247
%,:3%039,3!07,9:7,3853!$803,/,9:::2,3/853
20,:$!03:7:3,3!,3,9$0,3:93,7203:,9:-073:7
!020739,!74;38,,,7,9/!%&,3/:3/,3203,/,3$!03:7:3,3!,3,980-,,4-0$0309,050,,,3/!%&,3/:3
!:9:8,3!%&,3/:3907,/,5507,7,34247!%&,3/:3
393,,,208058203,-:,308058,-84:9%07:,9-,,$
!03:7:3,3!,3,9,3/907-9,3808:,57480/:7,/23897,8050,,,3
-,,!%&,3/:39/,-0703,3:39:202078,/,3203008,,3
80309,9,9,:8,,30,7,,3/,:,3,,2544507,7,03,9,,3
:,9,35,7,!03:,99/,/,5,9/9072,!0792-,3,3!:9:8,3/,9,8,39,7,,3,/,3,
503,/:,3/,78907!03:,9/,3502078,,3%07:,9-072,8:/2030,,3/85350,,
-
8/3/2019 Contoh Kasus Hutang Piutang
2/5
,3203:7:9%07:,990,20,3,7/853!$:39:20::/,3,90780-:9/,9,8%07:,9
20307-9,34-080309,,.:,3/,8,7,3/907,5,3
%07:,9,/,,!!4247%,:3%039,3!07,9:7,3853!$,9,8
503,9:,3::2,3/85390780-:9-07/,8,7,3!,8,,,9!,8,!!
4247%,:3%039,3!07,9:7,3853!$/,5,9203,:,30-07,9,305,/,,9,8,3
50,-,9,3-0703,3203::290780-:9/,,2,3,,9:,79079:32:,9,3,,
203072,05:9:8,3::2,3/85390780-:9-07/,8,7,3!,8,&&4%,:3/80-:9,3
,,/,,2,8:,9:-,/,3::2,9,:50,-,99,9,:8,,30,7,/-07003,3,9,:
-07/,8,7,3507,9:7,3507:3/,3:3/,3,3:39:203008,,380309,9,9,:8,,30,7,9079039:
2,,80309,9,9,:8,,30,7,90780-:9,7:8/8008,,380.,7,,/23897,91,390780/,,,9
80/,3,3,,92030-:9,3503,/,3-,7:-0703,3202078,202:9:8/,3
203008,,380309,9,9,:8,,30,7,80-,,2,3,/2,8://,,2,,9,80:7::5,,
,/23897,91,3-078,3:9,390,/:3,,3-079994,5,/,:7,,350792-,3,3!,8,,,9
!,8,!!4247%,:39039,3!07,9:7,3853!$/,9,83,8,/,3;,:,8
!07,7,:,9,3,3/,:,340!$7907,/,5,9,8,33,207:5,,38:,9:93/,,3::2
9,8,3:2:2/,:,38047,350,,,703,207,8,
9/,5:,8,9,8$90780-:9/8079,8,59/,203072,907,/,5503008,,3
,3/,:,320,:502078,,339073,507,/,3802:/:,7503,/,3,703,9/,203/,5,9,82,82,
03:7:9::2.,7,!07,/,3%,9,&8,,0,7,:,9,3,3/,:,3
5,,3/7:,35,/,5,,3,7:8//,8,7,35,/,09039:,3,3907/,5,9/,,2!,8,
,,9/,3-,20,94-080309,2,,503,:,3:,9,340503:,90!07,/,3
/23897,85,/,/,8,73,8:/,905,9,703,/,:,32,8/,,2903,3,9:,780,
!03:,9203072,$:7,905:9:8,390780-:9!,8,&&49,:34&&49,:3
,,3909,5-,20,909039:,3/,,2!,8,,,9!!49,:3%039,3!07,9:7,3
853!$:8:83,:39:5:9:8,3-07:5,
::2,3/853/,5,9/,:,320,::5,,,/23897,91,9:!03:,9
203,25,,30-07,9,3/8079,,,8,3,,8,3,,:5:380309,-0:28008,
03,3/02,3:,9,3/,5,9/,:,3:39:/,/,38:340!03,/,3
%3%,9,&8,,0,7,/,3-:,340!03,/,3%,9,&8,,0,7,!,8,
,,9&&49,:3%039,3!07,/,3%,9,&8,,0,7,40
,703,3,5:9:8,3!%&,3/:3,3203,9,,39/,-0703,3:39:
203,/507,7,90780-:9,/,,8:/,905,9
$0,3:93,503:,9203,9,,3-,,:-073:790,-0793/,
8003,303,3/,,22030:,7,3$:7,905:9:8,3405
050!073,9,,3503:,990780-:99/,905,9,9,:9/,808:,
/03,31,9,1,9,,3907:3,5/,,25078/,3,3,703,-07/,8,7,31,9,1,9,
/09,:,/,3,574808,30,8/,3503:,39070-/,::80203,
,/,3,,547,3897!03:,9,3/93/,,3:9502078,,340
%!#!/,3704203/,85253,3:3907,503:,9,3-078-,,
80-0:22030:,7,305:9:8,390780-:990,/-07,308025,9,305,/,503:,9:39:20,:,3502-0,,3,9,:5:30-07,9,33,/,,2502078,,3
!,8,,,9/,3!,8,/,3!,8,,,9/,3!!4
%,:3907,/,5,8:8503:,940-0-07,5,389,38,9,:-,/,3,3
-0703,3/3:3,3!020739,,07,!74;38,,,7,9
0303,544507,7,9039,35073,9,,3%07:,9:-073:7-,,
/,,220307-9,305:9:8,39/,-0793/,8003,303,3,/,,-03,7
,703,80-,,50,-,9,3-0703,3203::2!,8,,,9:7:1/!!
49,:3:-073:7-0703,3203,9:,3::2,3/853907,/,5
-
8/3/2019 Contoh Kasus Hutang Piutang
3/5
!0,,007$5,390,907-:920,3,7507,9:7,3/85350,,
30078090,/,:,3502078,,303,3202507,9,39039,33
507,3,3/,3507.07,,3!$,390,/:-,/03,3/02,305:9:8,3
405050,3/907-9,3907:,99/,-079039,3,3/03,3
0825:,3/,3#04203/,8
0825:,3
!:9:8,3907,/,57!$!020739,!74;38,,,7,9,3/,9:::2,3/853-07-039:
$!03:7:3,3!,3,9808:,/03,3!!4247%,:34!!4247%,:3%039,3
3!07,3,3/,3!07.07,,3!$/,3!!4247%,:3%039,3!07,9:7,3/853!$
!:9:8,32,08,2,3203,9,,3:,9,39/,/,5,9/9072,/,39/,-0703,3
202078,/,3203008,,380309,9,9,:8,,30,7,,3/,:,3808:,/03,3!,8,
,,9&3/,3:3/,34247%,:34&3/,3:3/,34247%,:3%039,3
!07,/,3%,9,&8,,0,7,!,8,&3/,3:3/,34247%,:34&3/,3:3/,34247
%,:3%039,3!44!44050,,,3
#04203/,8
8!:9:8,3,3203,9,,3!%&,3/:39/,-0703,3202078,
/,3203008,,380309,9,9,:8,,30,7,,3/,:,35,/,/,8,73,/,5,9/-03,7,3,703,9/,20,3,709039:,3::2.,7,!07,/,3%,9,&8,,
0,7,909,55073,9,,390780-:90--,/0:,7,320,:!:9:8,380,
/03,3/02,32,08,29/,507:202078,544507,7,
4394,8:8&9,3!:9,3
,8:82,8,,!:9,3
!,/,507903,,39,:38,,2023,2,3:,305,/,902,38,,9,35,-:3,,703,3,9
8,,:39:202-,39:/2,3,902,38,,90780-:9-07,3202-,,7/03,390254-:,3%,5
9073,9,8090,9,:3-:,3902,38,,-0:2:,202-,,7
%02,38,,202-078,,-:,74909,59073,9,70033,9,83,2,/,8:/,/9:9:5,9902,3
8,,202,3:7,3-,:82033,9/,2,82027:2,20,/,324-$0/,3,3
:9,305,/,8,,,3,9!079,3,,3
,,2,3,/03,3748:/,8,,50,3,5,,-8,:3,,380-,,-:99072,8:
507,7,5/,3,507/,9,5,,,2,3203:3,,3,8,/0-9.40.947
,2,8,,/-,,0503,/,32:33,8,,/-,,7/03,3.,7,/../03,3:2,
..,30.80,9,5-:,33,-,75:3/,2,85:3,-,3,,809$,,80-03,73,03,3
20,54705,-07,-2033,9-,3,43:22:332,,207:,38,,
,3,,5,80-,3,8,,,:,3,8,25,0503,/,3-07,5,-08,702:33,38,,
203,3/-,,7
,,-
,,3/,33203:3,,3,:7::280-,,503008,,33,2,,74,3,3/,50,3
90780-:9/,5,9/,/,3-:9,503008,,35/,3,,333/9025:2,,,3/,/,5,9
203/,,3-,,902,3,3/,90780-:990,20,:,35035:,3/,3,9,:503008,,33,20,:
,:7507/,9,/03,3203/,,3,357089,8/,3,9,:507-:,9,320,,3::2
2,39/,,2,33,907,39:35,/,307,,3/9:3:,3/0-9.40.94790780-:9,/0-9.40.947
90780-:9203:3,,3007,8,3/,3,9,:20,:,393/,,393/,,3,3/,3,520,,3
::22,,,3/,80-,,5,,32020739,,3203:3,,3,8,/0-9.40.947/,5,9/,3,5
,7:8-079,3:3,,-,9,893/,,3/0-9.40.94790780-:9
/,02:33,3,90780-:9907,/9,59039:3,,220250792-,3,3907803/7203,5,,
203,2-5:9:8,390780-:9,,:8050799:80-,3,,3/,,38:38,,20,547,33,05,
-
8/3/2019 Contoh Kasus Hutang Piutang
4/5
,3-07,-3:3,2030:,3,,,3/,,380,7:83,/32,9,3/,$0-,3,,3/,
202-:,9,547,305,-07,-,9,:,3/,/,5,9203:3,,3,8,,/;4,9:3,203008,,3
2,8,,,3/,90780-:90303,-07,5,-08,70203,3,3,3/,/503,/,39039:3,907,39:3
5,/,/,/,3502-:9,3,3,3/,2,/,/,3-:9,3,3/,,:,38,3,9:,99039:3,
0203,3,32:9,,/,/9,3,3,3/,
&38:7!:9,3!078047,3,3%/,,/,507,3,39079:89,5,/,-:9/,7502-,,7,3/03,374
,39073,9,4843%/,,/,3,9,9-,9:5072,8,,,33,,/207,2-,507/,9,/,35/,3,
:,
,8:82,8,,:9,3
$,,2025:3,2,8,,:9,35:9,3!,/,9,:38,,20,8,3,,357400/:3
5007,,3/,3,3,7,33,/,,29,,5,9:9,:3/,3!,/,9,,58,,20208,3
-,,3,:23:2:39:539:/,303/0,9025007,,33907-,9,,5/,39,,5
!,/,9,,53,5007,,3,3/07,,35,502,:23:280-08,7#5:9,8,,-,,7
5,3,7#57-:$090,57409,,58008,405,502,:23:2/-07043,7,388,
502-,,7,33,3980,:8/03,39,,52:33-82,8339/,330,3,347/07
9,,5-,8,,90,20:3,89,,598-$0,50,8,3,,39,,53,9,,58,,202,3
90,203,,207:,3,-,903,,3,7,803,,7,-,,3-,,33,80/,3,3,7,39/,-079,2-,!,/,9,,58,,/945,3405,-,39,58,25,,75740
503.,7,3/,3,90,/549435,-,39,35,,/,88,,703,8,,907,9.08080/,3,3
5007,,3,:23:2/,8,3,,35,/,,75740803,8,,2038,,3-0-07,5,:9,3
9072,8:,:23:290780-:9/03,33,949,47/07,3%,,5#5:9,/,3%,,5#5
:9,$,,99:43/88,,-,37:9
,3:,7502,:23:220,547,30548/03,39:/:,35035:,3:,33:,8,,
202-:,98:7,95073,9,,3/,/,5,3548/03,3-07,3,,3202-,,7-:,32,7099,5
,,:5,,8,,:39:203.,7:,3-0:2-07,8
:89:88,,02-,202-:,98:7,95073,9,,3/,/,5,3548-,,8,,,,3202-,,7
5,/,94-07,703,8,,/,3.,2,,3/9,,39,58,,2,8-0:2-8,203:8,,,3
/,3,43/8-,37:98,,-07,7:95,87,0%:,38,,8:/,9/,,/,,809,%,3:,7
5,2070,907:82030,38,,0,9548/,,2!907,79,3:,79:8,,
2030,8,3:5,,8,,80,2,3:39:20250740/,3,80,:,,/,38,,-07,3,,3
202-,,78007,8090,8,,20250740/,3,
!079,3,,3
5,,2,8,,39072,8:5/,3,,9,:507/,9,$0,2,38,,80,:20203:5,3,3548
/,3:,8073203072,5,50,547/7:2,80.,7,-,-,9/,5073,2033/,7
,3,,3,,5,,3,7:88,,,:,38,,-073,9/,3-07,305,/,%:,3-,,8,,
909,5,,3202-,,7:9,38,,
,,-
!072,8,,,3:9,35:9,3808:3:3,207:5,,33:5::2507/,9,9070.:,,5,-,/902:,3:38:7:38:75/,3,2,,/,5,92,8:/,,23:5::25/,3,,,22,8,,3
808:3:3,207:5,,32,8,,507/,9,2:73/2,3,,39,7,,3/,/03,35,,:2:3:290,
907,9/,,28:,9:507,9,39070-0-/,,2507,9,390780-:9,3/,90,202-07,35,3,7/,3
5,,:22:3:290,805,,9:39:202-07,3043,7,388,502-,,7,3
,703,,3/5072,8,,,34085,,2:3:2/,,2,547,354890780-:9,/,,88,
502-,,7,3,3-0:2/-,,740,3/,203:7:902,98,,,547,354890780-:98,3,98:27
,,3:38:7:38:75/,3,5035:,33,5,,/,,2503/,3507,7,9073,9,,3/,202-:,98:7,9
5073,9,,3:39:202-,,7:9,390780-:93802,320250790,8-,,8,3,507,7,3,/,,
-
8/3/2019 Contoh Kasus Hutang Piutang
5/5
507/,9,2:73
%3/,,3548,390708,3203,7,,3,3/,:39:202-:,98:7,95073,9,,39039,3:9,3
90780-:9808:3:3,207:5,,393/,,33/85307,38,3,9/,7,3,0,!,3/,909,5
/5,8,,3:39:/574808,3/,-8,203,:,357,507,/,3
%0705,8/,793/,,354890780-:98,,203,7,3,380-,3,,3/,203,38:78,,:9,3
90780-:908,7,3,38:7,33,-8,/-.,7,,3/03,35,,2:3:203,3,/,3,,38:7,3
:9,30,/,7,5,3503008,,3:9,35:9,390780-:99/,507:8,25,0503,/,3/,
-,3,2:339::,3/,793/,,3548,3203,7,,3,3/,:39:202-:,98:7,9503,:,3
:9,3,/,,,,7,3/,9/,/9,,380,,,,:5:38:27:38:7:38:75/,3,3,
&38:7!072,8,,,3503008,,3:9,3,3-07,7:9,7:9803,202,9,,3,3,38
503:9,3$0-03,73,503:9,3907,:2:/,-07,3/,39/,202-07,9073,9;0502-,,7,3
0/:,20,9/,7885030-,-92-:3,:9,3503:9,39/,2025:3,50703.,3,,35740
2,9,3,,90708,3/903,574080-03,73,/,-8,202-,,79,,5/,320,9
502:33,3502-,,7,39,,5,,32,.09,703,57403,803/78:/,2:,-072,8,,
,39,7,9,,5/,3