konsep kewajiban

7/25/2019 KONSEP KEWAJIBAN

1/8

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


4/8

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:


5/8

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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