{"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":"2025-10-02T08:44:46","modified_gmt":"2025-10-02T01:44:46","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 \u2013 Pengantar Akuntansi (Edisi 3)"},"content":{"rendered":"<\/div><\/div><\/div><!-- close content main div --><\/div><\/div><div id='av-layout-grid-1' class='av-layout-grid-container entry-content-wrapper main_color av-flex-cells    container_wrap sidebar_right'   >\n<div class=\"flex_cell no_margin av_one_fifth   \" style='vertical-align:top; padding:30px; '><div class='flex_cell_inner' ><\/div><\/div><div class=\"flex_cell no_margin av_three_fifth   \" style='vertical-align:top; padding:30px; background-color:#f4f3f2; '><div class='flex_cell_inner' ><p><div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding first  \" style='border-radius:0px; '><p><div class='avia-image-container  av-styling-    avia-align-center '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\"  ><div class='avia-image-container-inner'><a href='https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/2025\/09\/EKMA411503.webp' class='avia_image'  ><img class='avia_image ' src='https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/2025\/09\/EKMA411503.webp' alt='' title='EKMA411503'  itemprop=\"thumbnailUrl\"  \/><\/a><\/div><\/div><br \/>\n<div class='avia-button-wrap avia-button-center '><a href='https:\/\/pustaka.ut.ac.id\/reader\/index.php?modul=EKMA411503' class='avia-button   avia-icon_select-yes-left-icon avia-color-theme-color avia-size-small avia-position-center '  target=\"_blank\"   ><span class='avia_button_icon avia_button_icon_left ' aria-hidden='true' data-av_icon='\ue85d' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' >FULLTEXT EKMA4115<\/span><\/a><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><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<\/div><\/section><br \/>\n<div class='avia-button-wrap avia-button-center '><a href='http:\/\/elearning.ut.ac.id' class='avia-button   avia-icon_select-yes-left-icon avia-color-theme-color avia-size-small avia-position-center '   ><span class='avia_button_icon avia_button_icon_left ' aria-hidden='true' data-av_icon='\ue836' data-av_iconfont='entypo-fontello'><\/span><span class='avia_iconbox_title' > elearning.ut.ac.id<\/span><\/a><\/div><\/p><\/div><div class=\"flex_column av_three_fifth  flex_column_div av-zero-column-padding   \" style='border-radius:0px; '><p><div style='padding-bottom:10px;' class='av-special-heading av-special-heading-h3     '><h3 class='av-special-heading-tag '  itemprop=\"headline\"  >EKMA4115 \u2013 Pengantar Akuntansi (Edisi 3)<\/h3><div class='special-heading-border'><div class='special-heading-inner-border' ><\/div><\/div><\/div><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><p><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<\/div><\/section><br \/>\n<section class=\"av_textblock_section \"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock  '   itemprop=\"text\" ><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<\/div><\/section><br \/>\n<div class=\"tabcontainer   top_tab  \">\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" >    <div data-fake-id=\"#tab-id-1\" class=\"tab active_tab\"  itemprop=\"headline\" >Tinjauan Mata Kuliah<\/div>\n    <div id=\"tab-id-1-container\" class=\"tab_content active_tab_content\">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<a href=\"https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/pdfmk\/EKMA411503-TM.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">EKMA411503-TM<\/a>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<section class=\"av_tab_section\"  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" >    <div data-fake-id=\"#tab-id-2\" class=\"tab \"  itemprop=\"headline\" >Daftar Isi<\/div>\n    <div id=\"tab-id-2-container\" class=\"tab_content \">\n        <div class=\"tab_inner_content invers-color\"  itemprop=\"text\" >\n<a href=\"https:\/\/pustaka.ut.ac.id\/lib\/wp-content\/uploads\/pdfmk\/EKMA411503-DI.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\" data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">EKMA411503-DI<\/a>\n\n        <\/div>\n    <\/div>\n<\/section>\n\n<\/div>\n<\/p><\/div><div class=\"flex_column av_one_fifth  flex_column_div av-zero-column-padding   \" style='border-radius:0px; '><div class='avia-builder-widget-area clearfix '><div id=\"custom_html-6\" class=\"widget_text widget clearfix widget_custom_html\"><div class=\"textwidget custom-html-widget\"><div id=\"supsystic-table-83_27526\" class=\"supsystic-tables-wrap \" style=\" width:100%; visibility: hidden; \" data-table-width-fixed=\"100%\" data-table-width-mobile=\"100%\" ><table id=\"supsystic-table-83\" class=\"supsystic-table lfixed paragraphMode border stripe lightboxImg cell-border\" data-id=\"83\" data-view-id=\"83_27526\" data-title=\"Widget FEB\" data-currency-format=\"$1,000.00\" data-percent-format=\"10.00%\" data-date-format=\"DD.MM.YYYY\" data-time-format=\"HH:mm\" data-features=\"[&quot;after_table_loaded_script&quot;]\" data-search-value=\"\" data-lfixed=\"1\" data-lightbox-img=\"\" data-head-rows-count=\"1\" data-pagination-length=\"50,100,All\" data-auto-index=\"off\" data-searching-settings=\"{&quot;columnSearchPosition&quot;:&quot;bottom&quot;,&quot;minChars&quot;:&quot;0&quot;}\" data-lang=\"default\" data-override=\"{&quot;emptyTable&quot;:&quot;&quot;,&quot;info&quot;:&quot;&quot;,&quot;infoEmpty&quot;:&quot;&quot;,&quot;infoFiltered&quot;:&quot;&quot;,&quot;lengthMenu&quot;:&quot;&quot;,&quot;search&quot;:&quot;&quot;,&quot;previous&quot;:&quot;&quot;,&quot;next&quot;:&quot;&quot;,&quot;zeroRecords&quot;:&quot;&quot;,&quot;exportLabel&quot;:&quot;&quot;,&quot;file&quot;:&quot;default&quot;}\" data-merged=\"[]\" data-responsive-mode=\"0\" data-from-history=\"0\" ><thead><tr><th class=\"\" style=\"width:; padding: 0 !important;\"><\/th><\/tr><\/thead><tbody><tr style=\"height:px\" ><td data-cell-id=\"A1\" data-x=\"0\" data-y=\"1\" data-db-index=\"1\" class=\"bold bg-beb8b4 htCenter fsize-12 htMiddle color-000000\" data-cell-type=\"text\" data-original-value=\"FEB\" data-order=\"FEB\" style=\"min-width:100%; \" >FEB <\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A2\" data-x=\"0\" data-y=\"2\" data-db-index=\"2\" class=\"htMiddle fsize-12 htCenter bold bg-efefef\" data-cell-type=\"text\" data-original-value=\"Program Studi\" data-order=\"Program Studi\" >Program Studi <\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A3\" data-x=\"0\" data-y=\"3\" data-db-index=\"3\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-pembangunan-s1\/&quot; target=&quot;_self&quot;&gt;Ekonomi Pembangunan (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-pembangunan-s1\/&quot; target=&quot;_self&quot;&gt;Ekonomi Pembangunan (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-pembangunan-s1\/\" target=\"_self\">Ekonomi Pembangunan (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A4\" data-x=\"0\" data-y=\"4\" data-db-index=\"4\" class=\"htLeft htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-syariah-s1\/&quot; target=&quot;_self&quot;&gt;Ekonomi Syariah (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-syariah-s1\/&quot; target=&quot;_self&quot;&gt;Ekonomi Syariah (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/ekonomi-syariah-s1\/\" target=\"_self\">Ekonomi Syariah (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A5\" data-x=\"0\" data-y=\"5\" data-db-index=\"5\" class=\"htLeft htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/manajemen-s1\/&quot; target=&quot;_self&quot;&gt;Manajemen (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/manajemen-s1\/&quot; target=&quot;_self&quot;&gt;Manajemen (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/manajemen-s1\/\" target=\"_self\">Manajemen (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A6\" data-x=\"0\" data-y=\"6\" data-db-index=\"6\" class=\"htLeft htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/pariwisata-s1\/&quot; target=&quot;_self&quot;&gt;Pariwisata (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/pariwisata-s1\/&quot; target=&quot;_self&quot;&gt;Pariwisata (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/pariwisata-s1\/\" target=\"_self\">Pariwisata (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A7\" data-x=\"0\" data-y=\"7\" data-db-index=\"7\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-s1\/&quot; target=&quot;_self&quot;&gt;Akuntansi (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-s1\/&quot; target=&quot;_self&quot;&gt;Akuntansi (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-s1\/\" target=\"_self\">Akuntansi (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A8\" data-x=\"0\" data-y=\"8\" data-db-index=\"8\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-keuangan-publik-s1\/&quot; target=&quot;_self&quot;&gt;Akuntansi Keuangan Publik (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-keuangan-publik-s1\/&quot; target=&quot;_self&quot;&gt;Akuntansi Keuangan Publik (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/akuntansi-keuangan-publik-s1\/\" target=\"_self\">Akuntansi Keuangan Publik (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A9\" data-x=\"0\" data-y=\"9\" data-db-index=\"9\" class=\"fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/kewirausahaan-s1\/&quot; target=&quot;_self&quot;&gt;Kewirausahaan (S1)&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/kewirausahaan-s1\/&quot; target=&quot;_self&quot;&gt;Kewirausahaan (S1)&lt;\/a&gt;\" ><a href=\"https:\/\/pustaka.ut.ac.id\/lib\/rbv\/fe\/kewirausahaan-s1\/\" target=\"_self\">Kewirausahaan (S1)<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A10\" data-x=\"0\" data-y=\"10\" data-db-index=\"10\" class=\"htMiddle fsize-12 htCenter bold bg-efefef\" data-cell-type=\"text\" data-original-value=\"Katalog Kurikulum\" data-order=\"Katalog Kurikulum\" >Katalog Kurikulum <\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A11\" data-x=\"0\" data-y=\"11\" data-db-index=\"11\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/03-Katalog-Sistem-Penyelenggaraan-Universitas-Terbuka-2025-2026-25092025_cover.pdf&quot; target=&quot;_blank&quot;&gt;Katalog UT Sistem Penyelenggaraan 2025\/2026&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/03-Katalog-Sistem-Penyelenggaraan-Universitas-Terbuka-2025-2026-25092025_cover.pdf&quot; target=&quot;_blank&quot;&gt;Katalog UT Sistem Penyelenggaraan 2025\/2026&lt;\/a&gt;\" ><a href=\"https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/03-Katalog-Sistem-Penyelenggaraan-Universitas-Terbuka-2025-2026-25092025_cover.pdf\" target=\"_blank\">Katalog UT Sistem Penyelenggaraan 2025\/2026<\/a><\/td><\/tr><tr style=\"height:px\" ><td data-cell-id=\"A12\" data-x=\"0\" data-y=\"12\" data-db-index=\"12\" class=\"htMiddle fsize-12\" data-cell-type=\"text\" data-original-value=\"&lt;a href=&quot;https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/01-Katalog-Kurikulum-FEB-FHISIP-FKIP-Non-PGSD-Non-PGPAUD-dan-Non-PAI-FST-UT-2025-2026-25092025_cover.pdf&quot; target=&quot;_blank&quot;&gt;Katalog Kurikulum FE, FHISIP, FKIP, FST UT 2025\/2026&lt;\/a&gt;\" data-order=\"&lt;a href=&quot;https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/01-Katalog-Kurikulum-FEB-FHISIP-FKIP-Non-PGSD-Non-PGPAUD-dan-Non-PAI-FST-UT-2025-2026-25092025_cover.pdf&quot; target=&quot;_blank&quot;&gt;Katalog Kurikulum FE, FHISIP, FKIP, FST UT 2025\/2026&lt;\/a&gt;\" ><a href=\"https:\/\/www.ut.ac.id\/wp-content\/uploads\/2025\/09\/01-Katalog-Kurikulum-FEB-FHISIP-FKIP-Non-PGSD-Non-PGPAUD-dan-Non-PAI-FST-UT-2025-2026-25092025_cover.pdf\" target=\"_blank\">Katalog Kurikulum FE, FHISIP, FKIP, FST UT 2025\/2026<\/a><\/td><\/tr><\/tbody><\/table><!-- \/#supsystic-table-83.supsystic-table --><\/div><!-- \/.supsystic-tables-wrap --><!-- Tables Generator by Supsystic --><!-- Version:1.10.49 --><!-- http:\/\/supsystic.com\/ --><a title=\"WP Table Builder\" style=\"display:none;\" href=\"https:\/\/supsystic.com\/plugins\/wordpress-data-table-plugin\/?utm_medium=love_link\" target=\"_blank\">WP Table Builder<\/a><\/div><\/div><\/div><\/div><\/p>\n<\/div><\/div><div class=\"flex_cell no_margin av_one_fifth   \" style='vertical-align:top; padding:30px; '><div class='flex_cell_inner' ><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":33155,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[136,128,370,130,127,133,132,154,144,500,115],"tags":[],"class_list":["post-33154","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-administrasi-bisnis-s1","category-akuntansi-s1","category-akuntansi-keuangan-publik-s1","category-ekonomi-pembangunan-s1","category-feb","category-kewirausahaan-s1","category-manajemen-s1","category-pendidikan-ekonomi-s1","category-perpajakan-d-iii","category-perpajakan-s1","category-ruang-baca-virtual"],"_links":{"self":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/33154","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/comments?post=33154"}],"version-history":[{"count":7,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/33154\/revisions"}],"predecessor-version":[{"id":36263,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/posts\/33154\/revisions\/36263"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/media\/33155"}],"wp:attachment":[{"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/media?parent=33154"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/categories?post=33154"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pustaka.ut.ac.id\/lib\/wp-json\/wp\/v2\/tags?post=33154"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}