Rancangan Sistem Siklus Akuntansi Pada Bank Sampah

Anis Indah Kurnia, Dadang Romansyah


This study aims to formulate a system of accounting cycle on trash bank. This study
used descriptive methods and qualitative data. This study’s subjects consisted of respondents and the data library that collected by interviews, documentation and literature. Analysis was done by analyze the data to understand the process of accounting cycle, preparing the system, the last summed up the results of analysis. The study found a system of financial records and financial statements based on SAK ETAP and some contract in PSAK Sharia. Accounting system has a preparation, recording and classification stage. The preparation stage such as chart of account, price list and customers list. The recording stage such as ledgers: trash inventory, savings cooperatives, list of net income cooperatives, list of savings, list of lending, list of electrical and pulse supplies and special journals: purchase of trash, sales of trash, saving of trash, cash receipts and cash payments. The classification stage such as general ledger, adjusting entries, trial balance. Then the system of financial statements consist of balance sheet, income statement, equity statement, cash flow statement and notes to the financial statements. Finally, for the preparation next period there are after closing journal and trial balance after closing.

Full Text:


DOI: https://doi.org/10.35836/jakis.v3i1.40

Article metrics

Abstract views : 3719 | views : 2601


  • There are currently no refbacks.

Copyright (c) 2019 Anis Indah Kurnia, Dadang Romansyah

Creative Commons License
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

JAKIs was indexed by: