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Pengertian Akuntansi, Fungsi, Tujuan, Jenis-Jenis dan Siklus Akuntansi
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Pengertian Akuntansi, Fungsi, Tujuan, Jenis-Jenis dan Siklus Akuntansi
Pengertian AkuntansiPengertian akuntansi – Istilah akuntansi berasal dari bahasa Inggris yaitu “Accounting ” yang memiliki arti menghitung atau mempertanggung jawabkan.
Akuntansi adalah proses pencatatan, pengklasifikasian, peringkasan, mengelola serta menyajikan data, transaksi atau peristiwa yang terkait dengan keuangan sehingga dapat di pergunakan oleh pihak lain menggunakannya dengan mudah di mengerti untuk membantu mengambil keputusan atau tujuan-tujuan lain.
Pengertian Akuntansi Menurut Para Ahli Pada dasarnya akuntasi terkait dengan informasi keuangan secara kuantitatif yang bermanfaat dalam pengambilan keputusan.
Dengan semakin baiknya akuntan yang melakukan proses pembuatan laporan keuangan maka akan semakin baik juga keputusan yang akan di ambil oleh tim manajemen untuk kelangsungan perusahaan.
Berikut beberapa pengertian akuntansi menurut para ahli :
Harahap (2011: 5) Definisi akuntansi menurut Harahap adalah suatu proses untuk mengindentifkasi, mengukur serta mempresentasikan informasi ekonomi untuk bahan informasi agar dapat dipertimbangkan sebagai alternatif pengambilan kesimpulan pihak pemakainya.
Akuntansi merupakan alat komunikasi bisnis yang dapat memberikan informasi tentang situasi keuangan berupa posisi keuangan terutama jumlah kekayaan, utang di dalam sebuah bisnis.
Samryn (2011: 3) Menurut Samryn , pengertian akuntansi adalah sebuah sistem informasi yang dipergunakan untuk mengubah data dari transaksi menjadi informasi keuangan.
Proses akuntansi ini meliputi aktivitasi pengindentifikasian, pencatatan, penafsiran serta pengkomunikasian kejadian ekonomi perusahaan kepada pengguna informasi keuangan.
AICPA Menurut Commite on Terminology of American Institude of Public Accountants (AICPA) , pengertian akuntansi adalah seni pencatatan, penggolongan, peringkasan transaksi dan kejadian yagn bersifat keuangan dengan cara yang berguna dalam bentuk satuan uang serta penginterprestasikan hasil proses tersebut.
Donald E. Kieso et al (2008: 4) Menurut Donald E. Kieso et al , pengertian akuntansi adalah sebuah sistem informasi yang mengindentifikasikan, mencatat dan mengkomunikasikan peristiwa ekonomi dari perusahaan utnuk pengguna yang berkepentingan.
PP Nomor 71 Tahun 2010 Menurut PP Nomor 71 Tahun 2010 , pengertian akuntansi adalah proses indentifikasi, pencatatan, pengukuran, pengklasifikasian, pengikhtisaran transaksi dan kejadian keuangan, penyajian laporan serta penginterprestasian atas hasil.
Sugiri dan Riyono (2008: 1) Menurut Sugiri dan Riyono , pengertian akuntansi adalah sebuah aktivitas jasa yang berfungsi untuk menyediakan informasi kuantitatif terutama yang terkait dengan keuangan.
Dengan informasi tersebut maka diharapakan dapat menjadi masukan untuk proses pengambilan keputusan ekonomik dan rasional.
Berikut beberapa contoh keputusan ekonomik, diantaranya :
Menerima atau menolak permintaan kredit (untuk bank atau lembaga keuangan lainnya yang sedang mempertimbangkan permintaan kredit). Melepas atau mempertahankan saham yang miliki saat ini Mengeluarkan saham atau obligasi untuk menarik dana dari masyarakat Terdapat 3 (tiga) komponen utama di dalam akuntansi yaitu :
Masukan (input) yang berupa transaksiProsedur (proses) yang terdiri dari berbagai fungsi seperti indentifiasi transaksi hingga penyajian informasi keuangan.Output (keluaran) yang meliputi informasi keuangan seperti laba rugi, laporan perubahan ekuitas, perubahan posisi keuangan, dll.Thomas Sumarsan (2013: 1) Menurut Thomas Sumarsan , pengertian akuntansi adalah sebuah seni untuk mengumpulkan, mengindetifikasi, mengklasifikasikan, mencatat transaksi dan kejadian yang terkait dengan keuangan sehingga menghasilkan informasi berupa laporan keuangan yang bisa dipergunakan oleh pihak yang berkepentingan.
Cara pencatatan, penggolongan, analisa dan pengendalian transaksi serta kegiatan keuangan kemudian melaporkan hasilnya.
Proses kegiatan akuntansi di antaranya adalah :
Pengidentifikasian dan pengukuran data yang relevan untuk pengambilan keputusan. Pemrosesan data yang bersangkutan kemudian pelaporan informasi yang di hasilkan. Mengkomunikasikan informasi kepada pemakai laporan. Baca juga | Pengertian Akuntansi Biaya, Tujuan dan Fungsi Akuntansi Biaya
Fungsi akuntansiFungsi utama dari akuntansi di dalam perusahaan adalah untuk mengetahui tentang informasi keuangan yang terdapat di perusahaan tersebut.
Di dalam laporan akuntansi dapat melihat perubahan keuangan perusahaan yang terjadi di dalam perusahaan yang terkait dengan keuntungan atau kerugian.
Akuntansi juga memiliki fungsi untuk memperhitungkan keluar masuknya uang yang berada diperusahaan sehingga seorang akuntan harus dapat memperhitungkan seluruh biaya yang harus dikeluarkan oleh perusahaan untuk mengembangkan usahanya.
Akuntansi juga memiliki fungsi yang vital bagi seorang manajer dalam proses pengambilan keputusan yang akan dilakukan oleh perusahaan.
Tujuan AkuntansiTujuan akuntansi adalah memberikan informasi ekonomi dari sebuah kesatuan ekonomi kepada seluruh pihak yang berkepentingan.
Dalam mempersiapkan laporan keuangan harus di buat secara akurat agar dapat di manfaatkan oleh pihak yang berkepentingan seperti tim manajemen, pengambil keputusan, pemegang saham , kreditur, dll.
Baca juga | Pengertian Laporan Keuangan, Tujuan, Pengguna dan Karakteristik
Jenis-jenis akuntansiMenurut Rudianto (2012; 9) , Jenis akuntansi dapat dikategorikan menjadi beberapa, yaitu :
1. Akuntansi ManajemenDefinisi akuntansi manajemen adalah salah satu cabang akuntansi yang memiliki fungsi untuk menyediakan data dan informasi bagi pengambilan keputusan manajemen yang berhubungan dengan operasional dan perencanaan operasional di masa mendatang.
Contoh,
Menyediakan informasi tentang data biaya yang bermanfaat untuk menentukan harga jual produk atau pertimbangan yang terkait lainnya.
2. Akuntansi BiayaAkuntansi biaya merupakan bidang akuntansi yang memiliki fungsi sebagai kegiatan paling mendasar dan proses pengendalian biaya selama proses produksi yang dilakukan oleh perusahaan.
Aktivitas utama akuntansi biaya adalah menyediakan data yang aktual dan biaya yang di rencanakan oleh perusahaan.
3. Akuntansi KeuanganAkuntansi keuangan merupakan biadang akuntansi yang berfungsi untuk menjalankan seluruh proses akuntansi sehingga bisa mendapatkan informasi keuangan untuk pihak eksternal.
Contoh informasi tersebut di antaranya adalah laporan laba rugi, laporan perubahan laba ditahan, laporan posisi keuangan, dll.
4. AuditingAuditing adalah cabang akuntansi yang berfungsi untuk melakukan pemeriksaan terhadap laporan keuangan yang telah dibuat oleh perusahaan.
Bila proses auditing tersebut dilakukan oleh pihak perusahaan maka auditornya sering disebut dengan internal auditor.
Hasil pemeriksaan dari internal auditor tersebut dapat digunakan untuk kepentingan pihak internal perusahaan.
Sedangkan pemeriksaan laporan yang dilakukan oleh pihak luar perusahaan, maka prosesnya akan dilakukan oleh auditor independen atau akuntan publik.
5. Akuntansi PajakAkuntansi pajak adalah bidang akuntansi yang berfungsi untuk mempersiapkan data yang berkaitan dengan kewajiban dan hak perpajakan dari setiap transaksi yang dilakukan oleh perusahaan.
Ruang lingkup kerja dari akuntansi pajak meliputi kegiatan perhitungan pajak yang harus dibayar dari setiap transaksi yang dilakukan perusahaan hingga perhitungan pengembalian pajak yang menjadi hak perusahaan.
6, Sistem AkuntasiSistem akuntansi merupakan bidang akuntansi yang memiliki fokus pada kegiatan untuk mendesain dan mengimplemetasikan prosedur serta pengamanan data keuangan perusahaan.
Tujuan utama dari sistem akuntansi adalah mengamankan seluruh harga kekayaan yang dimiliki oleh perusahaan.
7. Akuntansi anggaranAkuntansi anggaran adalah salah satu bidang akuntansi yang berfokus pada pembuatan rencana kerja perusahaan di masa mendatang dengan menggunakan data-data aktual di masa yang lalu.
Selain menyusun rencana kerja, akuntansi anggaran juga berfungsi untuk mengendalikan rencana kerja tersebut dengan segala upaya untuk menjamin kegiatan operasional perusahaan dapat berjalan sesuai dengan rencana yang telah ditetapkan.
8. Akuntansi InternasionalAkuntansi Internasional adalah bidang akuntansi yang berfokus kepada persoalan akuntansi yang berhubungan dengan transaksi internasional yang dijalankan oleh perusahaan multi nasional.
Hal yang terkait dalam akuntansi internasional ini dapat meliputi semua upaya untuk memahami hukum serta aturan perpajakan setiap negara di mana perusahaan multi nasional beroperasi.
9. Akuntansi Sektor PublikAkuntansi sektor pubilk adalah akuntansi yang berfokus kepada pencatatan serta pelaporan transaksi lembaga pemerintahan dan organisasi nirlaba lainnya.
Hal ini sangat diperlukan oleh organisasi nirlaba karena organisasi yang di dirikan dengan tujuan tidak menghasilkan laba usaha seperti perusahaan komersial lainnya.
Contoh organisasi yang tidak bertujuan menghasilkan laba diantaranya instansi pemerintah, yayasan sosial, panti jompo, rumah sakit, dll.
Baca juga | Macam-Macam Akuntan dan Penjelasannya Secara Singkat
Siklus akuntansiDi dalam proses untuk menghasilkan informasi yang dibutuhkan oleh pihak-pihak yang berkepentingan, akuntansi harus melalui beberapa tahapan proses yang sering disebut dengan siklus akuntansi.
Siklus akuntansi adalah urutan kerja yang harus dilakukan oleh akuntan mulai dari awal h ingga menghasilkan laporan keuangan perusahaan.
Menurut Rudianto (2012: 16), siklus akuntansi terdiri dari :
1. TransaksiTransaksi merupakan kejadian yang dapat di hitung dengan menggunakan satuan moneter dan yang menyebabkan perubahan pada salah satu unsur posisi keuangan perusahaan.
Pada umumnya transaksi akan disertai dengan perpindahan hak miliki dari pihak yang melakukan transaksi itu.
Transaksi-transaksi yang rutin terjadi di dalam perusahaan meliputi transaksi penjualan produk, transaksi pembelian peralatan perusahaan, transaksi penerimaan kas, transaksi pengeluaran kas, dll.
2. Dokumen dasarDokumen dasar merupakan formulir-formulir yang menjadi bukti atas transaksi-transaksi tertentu yang terjadi.
Contoh dokumen yang sering menjadi dokumen dasar diantaranya faktur, nota penjualan, kwintansi, dll.
Dokumen dasar ini adalah sebagai pondasi utama dalam melakukan proses akuntansi didalam perusahaan.
tanpa adanya dokumen dasar maka proses pencatatan di dalam akuntansi tidak dapat dilakukan.
3. JurnalJurnal merupakan buku yang di pergunakan dalam pencatatan transaksi perusahaan dengan cara kronologis.
Sedangkan menjurnal merupakan kegaitan untuk meringkas dan mencatat transaksi di dalam perusahaan di dalam buku jurnal dengan menggunakan urutan tertentu yang berdasarkan pada dokumen dasar.
Pencatatan transaksi di dalam buku jurnal dapat dilakukan dengan didasarkan pada nomor urut faktur atau tanggal transaksi.
4. AkunAkun adalah kelas informasi di dalam sistem informasi atau media yang dipergunakan untuk pencatatan informasi sumber daya perusahaan dan informasi lainnya yang didasarkan pada jenis.
Contoh akun adalah akun kas, akun modal saham, akun piutang, dll.
5. PostingPosting adalah kegiatan untuk memindahkan catatan pada buku jurnal ke dalam buku besar sesuai dengan jenis transakis dan nama akun masing-masing.
6. Buku besarBuku besar adlaah kumpulan dari seluruh akun yang di miliki perusahaan yang disertai dengan saldonya.
Semua akun yang di miliki oleh perusahaan saling terkait satu sama lainnya menjadi satu kesatuan yang tidak perpisahkan.
7. Laporan keuanganLaporan keuangan adalah catatan informasi keuangan sebuah perusahaan yang bermanfaat bagi pihak yang berkepentingan baik itu pihak internal maupun eksternal.
Contoh laporan keuangan diantaranya neraca, laporan laba rugi, laporan arus kas dan laporan laba di tahan.
Demikianlah pembahasan tentang Pengertian Akuntansi, Fungsi, Tujuan, Jenis-Jenis dan Siklus Akuntansi .