{"id":141,"date":"2023-11-27T10:18:49","date_gmt":"2023-11-27T10:18:49","guid":{"rendered":"https:\/\/www.paper.id\/kamus-bisnis\/?p=141"},"modified":"2025-01-20T00:06:35","modified_gmt":"2025-01-20T00:06:35","slug":"account-payable","status":"publish","type":"post","link":"https:\/\/www.paper.id\/kamus-bisnis\/a\/account-payable\/","title":{"rendered":"Account Payable"},"content":{"rendered":"\n<p>Selain arus uang masuk, <em>business owner <\/em>juga harus memperhatikan arus uang keluar &amp; ini berkaitan dengan <em>account payable<\/em>. Ini adalah besaran jumlah tagihan yang harus dibayarkan kepada <em>supplier<\/em> terkait beberapa pembelian. Bisa bahan baku, inventaris kantor, dan sebagainya.<\/p>\n\n\n\n<p>Terus, apa itu <em>account payable<\/em>? dan apa contohnya dalam bisnis? Cek penjelasannya di bawah.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Definisi <em>Account Payable<\/em><\/strong><\/h2>\n\n\n\n<p><em>Account Payable<\/em> (AP atau hutang dagang) adalah istilah dalam akuntansi yang merujuk pada kewajiban perusahaan untuk membayar jumlah yang harus dibayarkan kepada pihak ketiga atau vendor atas barang dan jasa yang telah diterima, namun pembayarannya belum dilakukan. Dengan kata lain, <em>Account Payable <\/em>mencatat utang yang harus dibayar oleh perusahaan kepada pihak lain.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Contoh <em>Account Payable<\/em><\/strong><\/h2>\n\n\n\n<p>Contoh transaksi <em>Account Payable<\/em> dapat mencakup pembelian barang atau jasa dari pemasok atau vendor, di mana perusahaan menerima barang atau jasa tersebut tetapi belum melakukan pembayaran. Informasi tentang jumlah utang ini dicatat dalam neraca perusahaan sebagai bagian dari kewajiban jangka pendek.<\/p>\n\n\n\n<p>Misalnya, sebuah perusahaan membeli barang dari pemasoknya sebesar Rp1.000.000 dengan syarat pembayaran net 30 hari. Ini berarti perusahaan memiliki 30 hari untuk membayar faktur setelah tanggal penerimaan barang atau penerimaan faktur.<\/p>\n\n\n\n<p>Pada saat barang diterima, perusahaan akan mencatat <em>Account Payable<\/em> sebagai berikut:<\/p>\n\n\n\n<p><strong>Pada saat penerimaan barang:<\/strong><\/p>\n\n\n\n<ul>\n<li>Debit: Persediaan atau Pengeluaran (tergantung pada jenis barang atau jasa yang dibeli)<\/li>\n\n\n\n<li>Kredit: <em>Account Payable<\/em><\/li>\n<\/ul>\n\n\n\n<p><strong>Dengan mengasumsikan persediaan sebagai debet, pencatatan awalnya mungkin terlihat seperti ini:<\/strong><\/p>\n\n\n\n<ul>\n<li>Debit: Persediaan Rp1.000.000<\/li>\n\n\n\n<li>Kredit: <em>Account Payable<\/em> Rp1.000.000<\/li>\n<\/ul>\n\n\n\n<p><strong>Pada saat pembayaran (misalnya, setelah 20 hari):<\/strong><\/p>\n\n\n\n<ul>\n<li>Debit: <em>Account Payable<\/em><\/li>\n\n\n\n<li>Kredit: Kas atau Bank<\/li>\n<\/ul>\n\n\n\n<p><strong>Jika perusahaan membayar faktur pada hari ke-20, pencatatan pembayaran mungkin terlihat seperti ini:<\/strong><\/p>\n\n\n\n<ul>\n<li>Debit: <em>Account Payable<\/em> Rp1.000.000<\/li>\n\n\n\n<li>Kredit: Kas atau Bank Rp1.000.000<\/li>\n<\/ul>\n\n\n\n<p>Ini adalah contoh sederhana dari bagaimana<em> Account Payable <\/em>digunakan dalam siklus akuntansi untuk merekam kewajiban perusahaan terhadap pemasoknya, dan utang ini kemudian harus dilunasi sesuai dengan syarat-syarat pembayaran yang telah disepakati.<\/p>\n\n\n\n<p>Pada umumnya, perusahaan memiliki periode waktu tertentu yang disebut sebagai periode kredit, di mana mereka dapat membayar utang mereka kepada pemasok. Selama periode ini, perusahaan dapat menggunakan uangnya untuk keperluan lain sebelum akhirnya melakukan pembayaran kepada pihak yang berutang.<\/p>\n\n\n\n<p>Pencatatan <em>Account Payable<\/em> menjadi bagian penting dalam siklus akuntansi perusahaan, dan pemantauan yang cermat terhadap utang ini diperlukan untuk mengelola likuiditas dan keuangan perusahaan secara efektif.<\/p>\n\n\n\n<p>Untuk mempelajari selengkapnya tentang <em>Account Payable<\/em>, beca artikelnya <a href=\"https:\/\/www.paper.id\/blog\/finansial-umkm\/account-payable-apa-itu-dan-kenapa-itu-penting-bagi-perusahaan\/?utm_source=glossary&amp;utm_medium=organic&amp;utm_campaign=account_payable&amp;utm_content=button\">di sini<\/a>.<\/p>\n\n\n\n<p>Jika disimpulkan, ada 2 hal yang perlu kamu perhatikan<\/p>\n\n\n\n<ul>\n<li>Siklus pembayaran ke <em>supplier <\/em>agar tepat waktu.<\/li>\n\n\n\n<li>Serta pencatatan akun tersebut agar pas.<\/li>\n<\/ul>\n\n\n\n<p>Tentunya, siklus pembayaran perlu dijaga agar <em>cash flow <\/em>tetap seimbang. Namun, jatuh tempo pembayaran tagihan kadang bisa datang di saat yang bersamaan. Untuk mengatasinya, kamu bisa bayar <em>supplier <\/em>dengan kartu kredit di Paper.id meski <em>supplier <\/em>tidak menyediakan metodenya.<\/p>\n\n\n\n<p>Kamu bisa dapat tambahan tempo 30 &#8211; 45 hari serta pembayaran akan tercatat otomatis, kamu bisa memantaunya langsung dari <em>desktop<\/em> maupun <em>handphone<\/em>. Gunakan Paper.id sekarang dengan Daftar <strong>gratis <\/strong>di bawah! <\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-layout-1 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-white-color has-vivid-cyan-blue-background-color has-text-color has-background has-link-color wp-element-button\" href=\"https:\/\/www.paper.id\/webappv1\/#\/register?&amp;utm_source=kamus_bisnis&amp;utm_medium=organic&amp;utm_campaign=content_account_payable&amp;utm_content=cta\">Daftar Sekarang<\/a><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Selain arus uang masuk, business owner juga harus memperhatikan arus uang keluar &amp; ini berkaitan dengan account payable. Ini adalah besaran jumlah tagihan yang harus dibayarkan kepada supplier terkait beberapa pembelian. Bisa bahan baku, inventaris kantor, dan sebagainya. Terus, apa itu account payable? dan apa contohnya dalam bisnis? Cek penjelasannya di bawah. Definisi Account Payable [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[29],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Account Payable: Definisi dan Contohnya | Kamus Bisnis Paper.id<\/title>\n<meta name=\"description\" content=\"Cari arti kata pengertian Account Payable itu apa? Klik di sini dan temukan semua informasi lengkapnya di Kamus bisnis Paper.id!\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.paper.id\/kamus-bisnis\/a\/account-payable\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Account Payable: Definisi dan Contohnya | Kamus Bisnis Paper.id\" \/>\n<meta property=\"og:description\" content=\"Cari arti kata pengertian Account Payable itu apa? 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