{"id":33154,"date":"2025-09-03T19:21:43","date_gmt":"2025-09-03T12:21:43","guid":{"rendered":"https:\/\/pustaka.ut.ac.id\/lib\/?p=33154"},"modified":"2026-07-24T15:01:27","modified_gmt":"2026-07-24T08:01:27","slug":"ekma4115-pengantar-akuntansi-edisi-3","status":"publish","type":"post","link":"https:\/\/pustaka.ut.ac.id\/lib\/ekma4115-pengantar-akuntansi-edisi-3\/","title":{"rendered":"EKMA4115 &#8211; Pengantar Akuntansi (Edisi 3)"},"content":{"rendered":"<p>[av_layout_row border=&#8221; min_height_percent=&#8221; min_height=&#8217;0&#8242; color=&#8217;main_color&#8217; mobile=&#8217;av-flex-cells&#8217; id=&#8221; av_element_hidden_in_editor=&#8217;0&#8242; mobile_breaking=&#8221; av-desktop-hide=&#8221; av-medium-hide=&#8221; av-small-hide=&#8221; av-mini-hide=&#8221;]<\/p>\n<p>[av_cell_one_fifth vertical_align=&#8217;top&#8217; padding=&#8217;30px&#8217; background_color=&#8221; src=&#8221; background_attachment=&#8217;scroll&#8217; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; 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align=&#8217;center&#8217; styling=&#8221; hover=&#8221; link=&#8217;lightbox&#8217; target=&#8221; caption=&#8221; font_size=&#8221; appearance=&#8221; overlay_opacity=&#8217;0.4&#8242; overlay_color=&#8217;#000000&#8242; overlay_text_color=&#8217;#ffffff&#8217; animation=&#8217;no-animation&#8217; admin_preview_bg=&#8221;][\/av_image]<\/p>\n<p>[av_button label=&#8217;FULLTEXT EKMA4115&#8242; link=&#8217;manually,https:\/\/pustaka.ut.ac.id\/reader\/index.php?modul=EKMA411503&#8242; link_target=&#8217;_blank&#8217; size=&#8217;small&#8217; position=&#8217;center&#8217; icon_select=&#8217;yes&#8217; icon=&#8217;ue85d&#8217; font=&#8217;entypo-fontello&#8217; color=&#8217;theme-color&#8217; custom_bg=&#8217;#444444&#8242; custom_font=&#8217;#ffffff&#8217; admin_preview_bg=&#8221;]<\/p>\n<p>[av_textblock size=&#8221; font_color=&#8221; color=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; admin_preview_bg=&#8221;]<\/p>\n<p style=\"text-align: justify;\"><strong>Untuk menggunakan layanan RBV secara fulltext, Anda gunakan login yang teraktivasi pada UT-Online (http:\/\/elearning.ut.ac.id) dan terdaftar sebagai mahasiswa Universitas Terbuka<\/strong><\/p>\n<p>[\/av_textblock]<\/p>\n<p>[av_button label=&#8217; elearning.ut.ac.id&#8217; link=&#8217;manually,http:\/\/elearning.ut.ac.id&#8217; link_target=&#8221; size=&#8217;small&#8217; position=&#8217;center&#8217; icon_select=&#8217;yes&#8217; icon=&#8217;ue836&#8242; font=&#8217;entypo-fontello&#8217; color=&#8217;theme-color&#8217; custom_bg=&#8217;#444444&#8242; custom_font=&#8217;#ffffff&#8217; admin_preview_bg=&#8221;]<\/p>\n<p>[\/av_one_fifth][av_three_fifth min_height=&#8221; vertical_alignment=&#8221; space=&#8221; custom_margin=&#8221; margin=&#8217;0px&#8217; padding=&#8217;0px&#8217; border=&#8221; border_color=&#8221; radius=&#8217;0px&#8217; background_color=&#8221; src=&#8221; background_position=&#8217;top left&#8217; background_repeat=&#8217;no-repeat&#8217; animation=&#8221; mobile_breaking=&#8221; mobile_display=&#8221;]<\/p>\n<p>[av_heading tag=&#8217;h3&#8242; padding=&#8217;10&#8217; heading=&#8217;EKMA4115 \u00e2\u20ac\u201c Pengantar Akuntansi (Edisi 3)&#8217; color=&#8221; style=&#8221; custom_font=&#8221; size=&#8221; subheading_active=&#8221; subheading_size=&#8217;15&#8217; custom_class=&#8221; admin_preview_bg=&#8221; av-desktop-hide=&#8221; av-medium-hide=&#8221; av-small-hide=&#8221; av-mini-hide=&#8221; av-medium-font-size-title=&#8221; av-small-font-size-title=&#8221; av-mini-font-size-title=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221;][\/av_heading]<\/p>\n<p>[av_textblock size=&#8221; font_color=&#8221; color=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; admin_preview_bg=&#8221;]<br \/>\n<strong>Sugiarto<\/strong><\/p>\n<ul>\n<li>Edisi 3 \/ 4 SKS \/ 12 Modul<\/li>\n<li>634 Halaman: ilustrasi; 27 cm<\/li>\n<li>ISBN 9786234803655<\/li>\n<li>ISBN (E) 9786234803662<\/li>\n<li>Tangerang Selatan: Universitas Terbuka, 2025<\/li>\n<li>Kelas DDC [23] 657<\/li>\n<\/ul>\n<p>[\/av_textblock]<\/p>\n<p>[av_textblock size=&#8221; font_color=&#8221; color=&#8221; av-medium-font-size=&#8221; av-small-font-size=&#8221; av-mini-font-size=&#8221; admin_preview_bg=&#8221;]<\/p>\n<p style=\"text-align: justify;\">Mata kuliah kuliah ini membahas tentang ruang lingkup akuntansi, pengaruh transaksi pada persamaan akuntansi, elemen laporan keuangan, pencatatan atas suatu transaksi, jurnal khusus pada perusahaan dagang, posting, jurnal penyesuaian, neraca lajur, laporan neraca, laporan laba rugi, laporan perubahan modal, laporan arus kas, laporan keuangan perusahaan jasa, laporan keuangan perusahaan dagang, pembubaran\/likuidasi persekutuan, laporan keuangan persekutuan, modal saham pada perseroan, laporan neraca pada perseroan, pembagian dividen pada perseroan, laporan laba di saham pada perseroan, pembagian dividen pada perseroan, laporan laba di saham pada perseroan, jurnal atas transaksi jangka panjang, laba\/rugi atas penjualan surat berharga, laporan neraca atas utang obligasi dan investasi, jurnal biaya-biaya proses produksi, harga pokok penjualan, laporan keuangan usaha pabrik, elemen-elemen pada sistem pengendalian intern.<\/p>\n<p>[\/av_textblock]<\/p>\n<p>[av_tab_container position=&#8217;top_tab&#8217; 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