{"id":6858,"date":"2019-12-06T14:54:29","date_gmt":"2019-12-06T07:54:29","guid":{"rendered":"http:\/\/blud.co.id\/wp\/?p=6858"},"modified":"2023-02-25T09:48:14","modified_gmt":"2023-02-25T02:48:14","slug":"beberapa-jurnal-untuk-penyesuaian-dalam-laporan-keuangan-puskesmas","status":"publish","type":"post","link":"https:\/\/blud.co.id\/wp\/beberapa-jurnal-untuk-penyesuaian-dalam-laporan-keuangan-puskesmas\/","title":{"rendered":"BEBERAPA JURNAL UNTUK PENYESUAIAN DALAM LAPORAN KEUANGAN PUSKESMAS"},"content":{"rendered":"\r\n<p style=\"text-align: justify;\">Penyesuaian dilakukan pada akhir periode akuntansi untuk mnejurnal transaksi yang belum ada atau belum tercatat dalam transaksi harian. Hal ini bisa dilakukan untuk mereview transaksi pada akhir periode akuntansi. Tujuan jurnal penyesuaian adalah agar dapat menyajikan laporan keuangan yang mencerminkan keadaan sebenarnya. Sehingga akan menunjukkan ketepatan pada nilai pendapatan dan belanja yang harus diakui dalam penentuan surplus\/ defisit dan ekuitas dalam laporan keuangan. Berikut ini adalah beberapa jurnal penyesuaian akhir periode:<\/p>\r\n<ol style=\"text-align: justify;\">\r\n<li><strong>Pengakuan penyusutan Aset tetap<\/strong><\/li>\r\n<\/ol>\r\n<p style=\"text-align: justify;\">Sebenarnya terdapat beberapa metode penyusutan aset tetap yang bisa diterapkan. Namun pada pusat kesehatan masyarakat (puskesmas) metode yang sering dilakukan adalah metode garis lurus. Metode ini merupakan metode penghitungan penyusutan aset tetap, yang dihitung dengan membagi harga perolehan dengan umur ekonomis.<\/p>\r\n<p style=\"text-align: justify;\">Sebagai contoh:<\/p>\r\n<p style=\"text-align: justify;\">Puskesmas Sambilegi memiliki aset tetap berupa mesin dengan harga perolehan 10.000.000, nilai ekonomis mesin tersebut adalah 5 tahun.<\/p>\r\n<p style=\"text-align: justify;\">Nilai penyusutan aset tetap setiap tahun : 10.000.000\/5 = 2.000.000<\/p>\r\n<p style=\"text-align: justify;\">\u00a0<\/p>\r\n<p style=\"text-align: justify;\"><strong>Jurnal penyesuaian yang harus dibuat adalah:<\/strong><\/p>\r\n<p style=\"text-align: justify;\">(Debet) Beban Penyusutan aset tetap \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp 2.000.000<\/p>\r\n<p style=\"text-align: justify;\">(Kredit) Akumulasi penyusutan aset tetap \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp 2.000.000<\/p>\r\n<p style=\"text-align: justify;\">\u00a0<\/p>\r\n<ol style=\"text-align: justify;\" start=\"2\">\r\n<li><strong>Pengakuan Penggunaan Persediaan<\/strong><\/li>\r\n<\/ol>\r\n<p style=\"text-align: justify;\">Penilaian persediaan dapat dilakukan dengan menggunakan metode FIFO, LIFO atau Avarege. Penyesuaian atas nilai persediaan dilakukan dengan mengurangi saldo awal persediaan dengan nilai persediaan yang telah digunakan.<\/p>\r\n<p style=\"text-align: justify;\">\u00a0<\/p>\r\n<p style=\"text-align: justify;\">Jika nilai persediaan lebih kecil diakhir peirode (dari saldo awal+belanja persediaan) maka Jurnal:<\/p>\r\n<p style=\"text-align: justify;\">(Debet) Biaya persediaan \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp xxxxx<\/p>\r\n<p style=\"text-align: justify;\">(Kredit) Persediaan \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp xxxxx<\/p>\r\n<p style=\"text-align: justify;\">Jika nilai persediaan lebih besar diakhir periode maka jurnalnya:<\/p>\r\n<p style=\"text-align: justify;\">(Debet) Persediaan\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp xxxxx<\/p>\r\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (kredit) Biaya Persediaan \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp xxxxx<\/p>\r\n<p style=\"text-align: justify;\">\u00a0<\/p>\r\n<ol style=\"text-align: justify;\" start=\"3\">\r\n<li><strong>Pengakuan Atas Biaya Dibayar Dimuka Dan Biaya Yang Masih Harus Dibayar<\/strong><\/li>\r\n<\/ol>\r\n<p style=\"text-align: justify;\">Biaya dibayar dimuka merupakan bagian dari aset oleh karena itu klasifikassi pencatatan harus jelas.<\/p>\r\n<p style=\"text-align: justify;\">Jurnal:<\/p>\r\n<p style=\"text-align: justify;\">(Debet) Beban Sewa \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp xxxxx<\/p>\r\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Kredit) Sewa dibayar dimuka \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp xxxxx<\/p>\r\n<p style=\"text-align: justify;\">\u00a0<\/p>\r\n<p style=\"text-align: justify;\">Biaya yang masih harus dibayar merupakan bagian dari hutang\/kewajiban puskesmas kepada pihak ketiga.<\/p>\r\n<p style=\"text-align: justify;\">Jurnal:<\/p>\r\n<p style=\"text-align: justify;\">(Debet Beban Gaji \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp xxxxx<\/p>\r\n<p style=\"text-align: justify;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 (Kredit) Biaya yang masih harus dibayar-Gaji \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Rp xxxxx<\/p>\r\n<p style=\"text-align: justify;\">\u00a0<\/p>\r\n<p style=\"text-align: justify;\"><strong>Namun, sebelum melakukan pencatatan jurnal penyesuaian, perlu pengidentifikasian atas berbagai hal terkait tekhnis akuntansi. Sehingga membutuhkan ketelitian agar terhindar dari kesalahan dalam menentukan nilai pendapatan dan beban yang harus diakui dalam penentuan surplus-defisit.<\/strong><\/p>\r\n<p style=\"text-align: justify;\">\u00a0<\/p>\r\n<p style=\"text-align: justify;\">\u00a0<\/p>\r\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":5544,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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