Jurnal Dan

Posting
Disusun oleh :
Khofifa…………
Mega Citra Utami
Siti Sofiatul Khasanah
 Jurnal
Adalah Alat untuk mencatat transaksi perusahaan secara kronologis dengan menunjukan akun yang didebet dan dikredit
beserta jumlah rupiahnya. Adapun manfaatnya :

1. Jurnal Merupakan alat yang menggambarkan akun akun yang terpengaruh oleh suatu transaksi.

2. Jurnal Merupakan alat yang memberi gambaran secara kronologis.

Dapat dipecah pecah menjadi beberapa jurnal khusus yaitu :

3. Jurnal  Jurnal Penjualan / Pembelian

 Jurnal Penerimaan Kas / Pengeluaran

4. Jurnal Menyediakan ruang yang cukup untuk keterangan transaksi.

5. Jurnal Memudahkan saat terjadinya kesalahan dalam pencatatan buku besar .

Dasar dasar Akuntansi Jilid 1

AI.Haryono Jusup
 Bentuk Jurnal
Contoh Kolom Jurnal :

Ket :
Kolom 1 : Untuk mencatat tanggal terjadinya transaksi.
Kolom 2 : Untuk mencatat nama akun yang didebet dan dikredit.
Kolom 3 : Untuk mencatat nomor akun yang didebet dan dikredit.
Kolom 4 : Untuk mencatat jumlah rupiah yang didebet.
Kolom 5 : Untuk mencatat jumlah rupiah yang dikredit.
 Jurnal – Debet dan
Kredit
No Akun Saldo Normal Debet Kredit

1. Harta (Assets) Debet Ber + Ber -

2. Hutang (Liabilities) Kredit Ber - Ber +

3. Ekuitas (Equity) Kredit Ber - Ber +

4. Pendapatan (Income) Kredit Ber - Ber +

5. Beban (Expenses) Debet Ber + Ber -

 Jenis Buku Besar

Buku Besar Utama Buku Besar Pembantu

( General Ledger ) ( Subsidiary Ledger )

Adalah kumpulan akun akun Adalah kumpulan akun yang

yang tercantum di laporan merupakan rincian / uraian dari
keuangan. salah satu akun yang ada pada
buku besar utama.
 Posting

Adalah proses pemindahan ayat jurnal ke buku besar yang diperlukan.

Dalam posting juga ada namanya kode akun yang berfungsi untuk
mempermudah pencatatan data akutansi dalam buku besar.
Kode Akun
 Memposting Jurnal ke Buku Besar

1. Mencatat tanggal yang terdapat dalam jurnal ke dalam lajur/kolom tanggal

pada buku besar.
2. Mencatat jumlah debet pada jurnal ke dalam lajur/kolom debet pada buku
besar atau sebaliknya pada jumlah kredit.
3. Mencatat nomor halaman jurnal ke dalam lajur ref pada yang pada buku
besar.
4. Mencatat nomor ke dalam lajur ref di dalam jurnal.
 Bentuk Buku Besar T
Nama Akun Nomor Akun

Untuk membuat buku besar T, contoh dan catatan pada gambar di bawah ini:

 Harta (+) di debet dan (-) di kredit

 Kewajiban (+) di kredit dan (-) di debet
 Modal (+) di kredit dan (-) di debet
 Pendapatan (+) di kredit dan (-) di debet
 Beban (+) di debet dan (-) di kredit
 Competitor analysis

Features Pricing Customer feedback

Compare features and benefits of Analyze competitor’s pricing and Examine the feedback
your product offers on their products

Monitoring Emerging trends Organic search

Keep an eye on their offers and Identify emerging trends in your How are your competitors
launches industry optimizing their SEO?
333,000
New Instagram followers

5m 23s
Average reading time on our posts

3 languages
We publish our content in different languages for more reach
123,123
New leads in the last month
 Market share

Here’s the market share

of our industry
Market share is the percentage of a
market that is controlled by a
particular company or industry. It is
calculated by dividing the total sales
revenue of a company by the total
sales revenue generated in the entire
industry

Follow the link in the graph to modify its data and then paste the new one here. For more info, click here
 Key actions items
First quarter Second quarter Third quarter

Monitor and review Measure the

Key action 1 Create detailed procedures
process performance effectiveness of processes

Use data analytics Develop strategies to reduce Stay up to date with new
Key action 2 to gain insights waste technologies and trends

Invest in technology Establish control of spend Foster an environment

Key action 3 solutions for automation and reduce overhead of collaboration

Focus on continuous Ensure proper management Research best practises from

Key action 4 improvement of resources outside
 What to show in
a mockup
1. Product/website description: A brief overview
01
of the product/website, including its key
features, dimensions, and materials used

2. Features and benefits: A detailed explanation of

the features and how they will benefit the user
02
3. Technical specifications: A list of the
product's/website's technical specifications,
such as dimensions, weight, power
requirements, connectivity options and hosting
03
platform
 Buyer persona infographic
Jane Doe
“This is a quote, words full of
Age: 30
Occupation: Designer
wisdom that can inspire anyone who
Genre: Female reads them”
Country: Spain

Aspirations Personality Motivations

Finish your master's degree and find ● Strong ideas in favor of

a good job in your field. Would like ecology, sustainability,
to have more financial stability to recycling and upcycling
buy an apartment in 2 years at the ● Avid user of social media,
most specifically Tiktok Organization Wellness
 Roadmap infographic
Initiative Jan Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Objective

Analyze and understand the needs of

Understanding
your target audience

Research existing products in the

Conduct research industry and analyze how successful
they are

Generate ideas based on user

Brainstorm ideas
feedback and research findings

Create a basic version of the product

Develop a prototype
to show investors

Put the prototype through rigorous

testing processes to ensure that it
Test for usability
reliably meets
user requirements

Analyze feedback Analyze feedback

 Market size overview
Outer circle
Include the total size of the market, which represents
the entire potential customer base for the product or $100M
service

Middle circle
Identify the target market for the product or service,
which may be a subset of the total market. This could $20M
be based on factors such as demographics, geography,
or specific needs

Inner circle
Indicate the current market size, which represents the
portion of the target market that the company has $5M
successfully captured
 Social media stats
Worldwide reach Platforms with most users

Xxx billion Xh xmin Xx

Users worldwide Average Number of
time spent platforms used

Xxx billion Xxx billion

Follow the link in the graph to modify its data and then paste the new one
Country 1 users Country 2 users here. For more info, click here
 Case studies
Approach
● Preparing a set of posts and stories we can share
on Instagram to let more people know about our
Instagram giveaway brand
● We can get shared more and mabe reach virality
A product giveaway for our second anniversary if our content is attractive and easy to share

Results Key takeaway 1

Content posted on weekdays is more shared
23% 80% +10%
Key takeaway 2
Increase in shares Increase in Increase in clicks We must design new content to keep new users
followers
Thanks!
Does anyone have any questions?
youremail@freepik.com
+91 620 421 838
yourwebsite.com

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