ANALISIS AKUNTANSI PENJUALAN CICILAN

PADA PT TAJELIN SEJAHTERA KOTA TANJUNGPINANG

Diajukan Untuk Melengkapi Tugas-Tugas Dan Memenuhi

Tugas metopel 2

OLEH

NAMA : DWI ANNISYA RAKHMADANI

NIM : 15622053

PROGRAM STUDI S1 AKUNTANSI

SEKOLAH TINGGI ILMU EKONOMI (STIE) PEMBANGUNAN

TANJUNGPINANG
2018

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 DAFTAR ISI

Halaman judul ......................................................................................................... i

Daftar Isi.................................................................................................................. ii
Daftar Tabel ............................................................................................................ iv
Daftar Gambar ......................................................................................................... v
BAB 1 PENDAHULUAN ...................................................................................... 1
1.1 Latar Belakang Masalah ........................................................................ 1
1.2 Rumusan Masalah ................................................................................. 7
1.1 Tujuan Penelitan .................................................................................... 7
1.4 Manfaat Penelitian................................................................................. 7
1.5 Sistematika Penulisan ............................................................................ 8
BAB 2 TINJAUAN PUSTAKA ............................................................................. 10
2.1 Pengertian Penjualan Cicilan ............................................................... 10
2.2 Beberapa Pertimbangan Dalam Penjualan Cicilan ................................ 12
2.3 Pengertian Pendapatan .......................................................................... 15
2.4 Pengekuan Pendapatan .......................................................................... 18
2.5 Penggolongan Piutang ........................................................................... 21
2.6 Perlakuan Akuntansi Terhadap Pengakuan Laba Kotor Dan Bunga .... 24
2.7 Penjualan Cicilan Dengan Tukar Tambah ............................................ 27
2.8 Pembatalan Kontrak Dan Pemilikan Kembali ...................................... 28
2.9 Penyajian Penjualan Cicilan Dalam Laporan Keuangan ....................... 30
2.10 kerangka Pemikiran ............................................................................. 33
2.11 penelitian Terdahulu ............................................................................ 33
BAB 3 METODOLOGI PENELITIAN.................................................................. 37
3.1 Jenis Penelitian ................................................................................... 37
3.2 Jenis Data .............................................................................................. 37
3.3 Metode Pengumpulan Data ................................................................... 37
3.4 Analisis Data ......................................................................................... 38
3.5 Lokasi Penelitian ................................................................................... 38
BAB 4Hasil Penelitian Dan Pembahasan ............................................................... 39

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 4.1 Hasil Penelitian ..................................................................................... 39
4.1.1 Gambaran Umum PT Legenda Kencana Sukses ............................. 39
4.1.2 Struktur Organisasi Perusahaan ....................................................... 39
4.1.3 Tugas Pokok Dan Fungsi................................................................. 40
4.1.4 Aktivitas Perusahaan ...................................................................... 44
4.2 Pembahasan .......................................................................................... 45
4.2.1 Pengakuan Pendapatan Pada Penjualan Cicilan .............................. 45
4.2.2 Pembatalan Kontrak Dan Pemilikan Kembali ................................ 48
4.2.3 Pencatatan Biaya Subsidi Dalam Laporan Keunagan ..................... 51
BAB 5 PENUTUP ................................................................................................. 54
5.1 Kesimpulan ........................................................................................... 54
5.2 Saran ..................................................................................................... 55
DAFTAR PUSTAKA

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 DAFTAR TABEL

Tabel 1.1 : Penjualan Motor Tahun 2017 .............................................................. 2

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 DAFTAR GAMBAR
Gambar 2.1 : Kerangka pemikiran .......................................................................... 33
Gambar 4.1 : Penjualan Motor Tahun 2017 ............................................................ 37
Gambar 4.2 : Laporan Laba Rugi ............................................................................ 50