Tuliskan B jika menurut Anda kalimat berikut ini Benar dan S jika Salah!

1 Standar Akuntansi Keuangan menggolongkan piutang menurut

sumberterjadinya dalam dua kategori, yaitu piutang usaha dan B
piutang lain-lain.
2 Piutang usaha adalah piutang yang berasal dari penjualan barang
dagangan B
secara kredit.
3 Di laporan posisi keuangan (neraca), perkiraan piutang pemegang
sahamdan piutang perusahaan afiliasi dilaporkan sebagai piutang lain- B
lain.
4 Salah satu tujuan pemeriksaan piutang adalah untuk memeriksa
validity
(kemungkinan tertagihnya piutang) dan authenticity daripada piutang. S
Alasan : Karena memeriksa validity berarti memeriksa data bukan
kemungkinan tertaihnya piutang.
5 Salah satu ciri dari adanya internal control yang baik atas piutang dan
penerimaan kas/ bank adalah uang, kas, check atau giro yang diterima
dari pelanggan harus disetor dalam jumlah seutuhnya (intact) paling B
lambat keesokan harinya.

6 Jika allowance for bad debt yang dibuat perusahaan terlalu besar, maka
akibatnya laba menjadi terlalu besar (overstated).
Alasan : Karena akibat sebenarnya piutang dusajikan terlalu kecil dan
S
biaya penyisihan piutang terlalu besar dan laba rugi terlalu kecil, bukan
laba menjadi terlalu besar.

7 Ada dua jenis konfirmasi piutang, yaitu konfirmasi positif dan

konfirmasinegatif. B

8 Konfirmasi piutang positif biasanya digunakan untuk klien yang

jumlah saldo piutangnya relative kecil, tetapi jumlah pelanggannya
(debiturnya)banyak dan internal control nya lemah.
Alasan : Jika piutang positif digunakan untuk klien yang jumlah saldo S
piutangnya menjadi relative besar, sehingga pelanggannya sedikit dan
internal controlnya sedikit lemah.

9 Saldo piutang dari pelanggan yang menunjukkan “zero balance”

atau yangsudah dihapuskan, tidak perlu lagi dikirimkan
konfirmasi piutang.
Alasan : konfirmasi piutang memastikan catatan tagihan piutang
yang dimiliki organisasi = yang dimiliki pelanggan sehingga jika S
saldo piutang menunjukkan zero balance maka sudah tidak
terjadi transaksi yang dilakukan pelanggan dan dicatat
perusahaan namun surat konfirmasi tetapdiberikan yaitu
konfirmasi negatif yang dimana pelanggan hanya memberikan
jawaban jika saldo tidak cocok.
10 Validity, authenticity dan collectability dari piutang usaha bisa
diperiksa dengan mengirimkan surat konfirmasi piutang positif. B

11 Pemeriksaan aging schedule dari piutang usaha dilakukan dengan

memeriksa sub buku besar piutang usaha dan subsequent B
collectionnya.
12 Pemeriksaan subsequent collections dilakukan dengan memeriksa
seluruhpenerimaan kas/ bank sesudah tanggal laporan posisi keuangan
B
(neraca) sampai dengan tanggal selesainya pemeriksaan lapangan.

13 Dalam melakukan compliance test atas penjualan yang biasa

diambilsebagai sampel adalah faktur penjualan. B

14 Contigent Liability bisa timbul jika ada wesel tagih, yang jatuh
temponya sesudah tanggal laporan posisi keuangan (neraca),
B
didiskontokan sebelumtanggal laporan posisi keuangan (neraca).

15 Jika ada piutang yang dijadikan sebagai jaminan dari kredit yang
diperolehperusahaan dari bank, hal tersebut harus diungkapkan
B
dalam catatan atas laporan keuangan
PT. Bahagia Selalu
Piutang Dagang
Per 31 Desember 2019

No Nama Perkiraan Indeks Saldo Buku Hasil Konfirmasi Prosedur Tanggal Selisih Audit
KKP Alternatif Konfirmasi

1 PT. CX C1 9.800.950 69.500.000 Konfirmasi 59.699.050

2 PT. VC C1 12.398.000 79.350.000 Konfirmasi 66.952.000
3 PT.BDX C1 95.000.000 85.000.000 Cek Fisik 10.000.000

Jumlah 117.198.950 233.850.000 136.651.050

C1
Dikerjakan oleh: Diperiksa oleh:
To :
PT. CX
Jl. Indah No. 25
Merauke

Attn. Accounting Manager

Dear Sir/ Madam,

This is no a request for payment. It is a request for confirmation of your account with
us.

Our audtiors, KAP Ade ASN, are auditing our financial statements and wish to obtain direct
confirmation of amounts owed to us of December 31, 2019. Compare the information below
with your records on that date and confirm that this information agrees with your records on
that date or note the details of any discrepancies in the space provided below. Then please
sign this request and return it directly to:

KAP Ade ASN

Jl. Mopah Lama No. 45, Kecamatan Rimba Jaya, Merauke.
Attn. Ade Sri Ulita Br. S

Our recodrs on December 31, 2019 showed Rp 69.500.000 as receivable from you.

For the use in connection with the examination of our financial statements, we would highly
appreciate if you could provide the information on or before March, 01, 2020.

Thankyou for kind corporation.

Very truly yours,

Agus Suherman
Acc. Financial Manager

CONFIRMATION

The information as stipulated above is in correct except as noted below.

Rp 72.250.000
Signed :
Title : Date:
Position :
To :
PT. VC
Jl. Bandara No. 75
Merauke

Attn. Accounting Manager

Dear Sir/ Madam,

This is no a request for payment. It is a request for confirmation of your account with us.

Our audtiors, KAP Ade ASN are auditing our financial statements and wish to obtain direct
confirmation of amounts owed to us of December 31, 2019. Compare the information below
with your records on that date and confirm that this information agrees with your records on
that date or note the details of any discrepancies in the space provided below. Then please sign
this request and return it directly to:

KAP Ade ASN

Jl. Mopah Lama No. 45, Kecamatan Rimba Jaya, Merauke.
Attn. Ade Sri Ulita Br. S

Our recodrs on December 31, 2019 showed Rp 79.350.000 as receivable from you.

For the use in connection with the examination of our financial statements, we would highly
appreciate if you could provide the information on or before March, 01, 2020.

Thankyou for kind corporation.

Very truly yours,

Agus Suherman
Acc. Financial Manager

CONFIRMATION

The information as stipulated above is correct except as noted below.

Rp 65.775.000
Signed :
Title : Date:
Position :
To :
PT. BDX
Jl. Embun Emas No. 75
Merauke

Attn. Accounting Manager

Dear Sir/ Madam,

This is no a request for payment. It is a request for confirmation of your account with
us.

Our audtiors, KAP Ade ASN, are auditing our financial statements and wish to obtain direct
confirmation of amounts owed to us of December 31, 2019. Compare the information below
with your records on that date and confirm that this information agrees with your records on
that date or note the details of any discrepancies in the space provided below. Then please sign
this request and return it directly to:

KAP Ade ASN

Jl. Mopah Lama No. 45, Kecamatan Rimba Jaya, Merauke.
Attn. Ade Sri Ulita Br. S

Our recodrs on December 31, 2019 showed Rp Rp 85.000.000 as receivable from you.

For the use in connection with the examination of our financial statements, we would highly
appreciate if you could provide the information on or before March, 01, 2020.

Thankyou for kind corporation.

Very truly yours,

Agus Suherman
Acc. Financial Manager

CONFIRMATION

The information as stipulated above is in correct except as noted below.

Signed : No Confirmation
Title : Date:
Position :
PT. Bahagia Selalu
Piutang Usaha PT. BDX
Per 31 Desember 2019

Keterangan Jumlah
Saldo awal Rp 75.555.000
Penjualan:
Invoice No. 120 Rp 4.500.000
Invoice No. 134 Rp 12.765.000
Invoice No. 167 Rp 1.075.000

Penagihan
Cek No. 120 (Rp 4.500.000)
Cek No. 134 (Rp 8.315.000)
Cek No. 167 (Rp 1.707.000)
Jumlah (Rp 79.373.000)
PT. Bahagia Selalu
Penyisihan Piutang Ragu-Ragu
Per 31 Desember 2019

No Nama Perkiraan Di bawah 30 hari > 30 hari < 60 Hari > 60 hari < 120 hari Saldo Audit
(0%) (15%) (30%)
1 PT. CX 35.000.000 39.500.000 74.500.000
2 PT.VC 31.850.000 35.000.000 12.500.000 79.350.000
3 PT.BDX 29.373.000 50.000.000 79.373.000

Jumlah 66.850.000 103.873.000 62.500.000 233.223.000

- 15.580.950 18.750.000 34.330.950
Penyisihan Piutang 3.450.000
Usaha
30.880.950

C2
Dikerjakan oleh: Diperiksa Oleh:
PT. Bahagia Selalu
Piutang Pemegang Saham
Per 31 Desember 2019

Penyesuaian Audit
No Nama Perkiraan Indeks Saldo Buku Debit (+) Kredit (-) Saldo Audit
KKP
Piutang Pemegang Saham
1 Piutang Dagang Saham E 45.600.000 29.845.000 15.755.000
A
2 Piutang Dagang Saham B E 125.000.000 9.245.000 115.755.000
3

Jumlah 170.600.000 39.090.000 131.510.000

E
Dikerjakan oleh: Diperiksa Oleh:
Conf. ARS /XIX/ 2019
Merauke, Feb 21, 2020

To :
Mr.
Jl. Maro Indah No. 114
Merauke

Dear Sir,

This is not a request for payment. It is a request for confirmation of your account with
us.

Our audtiors, KAP Ade ASN, are auditing our financial statements and wish to obtain direct
confirmation of amounts owed to us of December 31, 2019. Compare the information below
with your records on that date and confirm that this information agrees with your records on
that date or note the details of any discrepancies in the space provided below. Then please sign
this request and return it directly to:

KAP Ade ASN

Jl. Mopah Lama No. 45, Kecamatan Rimba Jaya, Merauke.
Attn. Ade Sri Ulita Br. S

Our recodrs on December 31, 2019 showed Rp 10.650.000 dan Rp115.755.000 on December
2020 as receivable from you.

For the use in connection with the examination of our financial statements, we would highly
appreciate if you could provide the information on or before March, 01, 2020.

Thankyou for kind corporation.

Very truly yours,

Agus Suherman
Acc. Financial Manager

CONFIRMATION
The information as stipulated above is in correct except as noted below.
Signed :
Title : Date:
Position :
Conf. Np. ARS / XII/ 2019
Merauke, Feb 21, 2020

To :
MS.
Jl. Mustopha No. 18
Merauke

Dear Sir,

This is not a request for payment. It is a request for confirmation of your account with
us.

Our audtiors, KAP Ade ASN, are auditing our financial statements and wish to obtain direct
confirmation of amounts owed to us of December 31, 2019. Compare the information below
with your records on that date and confirm that this information agrees with your records on
that date or note the details of any discrepancies in the space provided below. Then please sign
this request and return it directly to:

KAP Ade ASN

Jl. Mopah Lama No. 45, Kecamatan Rimba Jaya, Merauke.
Attn. Ade Sri Ulita Br. S

Our recodrs on December 31, 2019 showed Rp 15.000.000 and Rp29.845.000 on December
2020 as receivable from you.

For the use in connection with the examination of our financial statements, we would highly
appreciate if you could provide the information on or before March, 01, 2020.

Thankyou for kind corporation.

Very truly yours,

Agus Suherman
Acc. Financial Manager

CONFIRMATION
The information as stipulated above is in correct except as noted below.
Signed :
Title : Date:
Position :
Conf. Np. ARS / XII/ 2019
Merauke, Feb 21, 2020

To :
Ms.
Jl.Yobar No. 75
Merauke

Dear Madam,

This is not a request for payment. It is a request for confirmation of your account with us.

Our audtiors, KAP Ade ASN, are auditing our financial statements and wish to obtain direct
confirmation of amounts owed to us of December 31, 2019. Compare the information below with
your records on that date and confirm that this information agrees with your records on that date
or note the details of any discrepancies in the space provided below. Then please sign this
request and return it directly to:

KAP Ade ASN

Jl. Mopah Lama No. 45, Kecamatan Rimba Jaya, Merauke.
Attn. Ade Sri Ulita Br. S

Our recodrs on December 31, 2019 showed Rp 25.000.000 and Rp37.755.000 on December
2020 as receivable from you.

For the use in connection with the examination of our financial statements, we would highly
appreciate if you could provide the information on or before March, 01, 2020.

Thankyou for kind corporation.

Very truly yours,

O
Agus Suherman
Acc. Financial Manager
CONFIRMATION

The information as stipulated above is in correct except as noted below.

k
Signed :
Title : Date:
Position :