{"id":274958,"date":"2019-08-29T13:44:31","date_gmt":"2019-08-29T06:44:31","guid":{"rendered":"https:\/\/quipperhome.wpcomstaging.com\/?p=274958"},"modified":"2021-11-24T20:24:12","modified_gmt":"2021-11-24T13:24:12","slug":"jurnal-pembalik-ekonomi-kelas-12","status":"publish","type":"post","link":"https:\/\/quipperhome.wpcomstaging.com\/mapel\/ekonomi\/jurnal-pembalik-ekonomi-kelas-12\/","title":{"rendered":"Jurnal Pembalik &#8211; Ekonomi Kelas 12 &#8211; Pengertian, Contoh, dan Cara Menyusun"},"content":{"rendered":"<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-274964\" src=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-1.png\" alt=\"Jurnal Pembalik - Ekonomi Kelas 12\" width=\"800\" height=\"533\" srcset=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-1.png 800w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-1-768x512.png 768w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-1-585x390.png?crop=1 585w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-1-263x175.png?crop=1 263w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-1-300x200.png 300w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<blockquote><p><span style=\"font-weight: 400;\">Jurnal pembalik adalah jurnal yang digunakan untuk membalik jurnal penyesuaian sebelum terbentuknya akun neraca. Jurnal pembalik dibutuhkan untuk mengurangi risiko penghitungan ganda, proses lebih efisien, mempermudah pencatatan transaksi, dan lain-lain. Simak lengkapnya di bawah, ya.<\/span><\/p><\/blockquote>\n<p><span style=\"font-weight: 400;\">Hai, Quipperian!<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Menurutmu, kenapa jurusan akuntansi dalam fakultas ekonomi di perguruan tinggi negeri maupun swasta selalu memiliki banyak peminat? Rupanya, banyak di antara para peminat jurusan ini bukannya menyukai ekonomi, melainkan menginginkan prospek kerja yang cerah bagi masa depannya.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kegiatan perekonomian adalah kegiatan yang tidak pernah lesu dan senantiasa selalu berkembang. Tidak hanya di negara maju, di negara berkembang pun kegiatan perekonomian selalu membutuhkan tenaga kerja dalam bidang akuntansi. Tidak heran, prospek kerja yang tinggi selalu menjadi daya tarik bagi jurusan akuntansi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bagaimana denganmu? Apakah kamu juga berminat untuk mengambil jurusan akuntansi untuk kuliahmu nanti dengan alasan yang sama? Jika kamu berminat dan bahkan ingin menjadi akuntan yang berpengalaman, cobalah mencari tahu informasi sebanyak-banyaknya soal akuntansi sejak sekarang.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kali ini, Quipper Blog punya ulasan tentang salah satu jurnal yang mungkin harus kamu susun saat kamu menjadi akuntan suatu hari nanti. Sudah siap kenalan?<\/span><\/p>\n<h2><b>Apa yang Dimaksud dengan Jurnal Pembalik?<\/b><\/h2>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-274963\" src=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-2.png\" alt=\"\" width=\"800\" height=\"533\" srcset=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-2.png 800w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-2-300x200.png 300w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-2-768x512.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Jurnal pembalik adalah sebutan bagi sebuah jurnal yang, sesuai dengan namanya, digunakan untuk membalik jurnal penyesuaian sebelum terbentuknya akun neraca. Jika tidak dibalik, maka kemungkinan yang terjadi ialah adanya akun ganda.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Jurnal ini disusun pada awal dari sebuah periode akuntansi dengan membalik jurnal penyesuaian dari periode akuntansi sebelumnya yang kemudian akan menimbulkan perkiraan riil baru.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Akan tetapi, penyusunan jurnal pembalik dalam sebuah periode akuntansi tidaklah sebuah keharusan. Sebuah perusahaan bisa saja membuat jurnal pembalik maupun tidak membuatnya berdasarkan kebutuhannya.<\/span><\/p>\n<h2><b>Kenapa Jurnal Pembalik Dibutuhkan?<\/b><\/h2>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-274962\" src=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-3.png\" alt=\"\" width=\"800\" height=\"533\" srcset=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-3.png 800w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-3-300x200.png 300w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-3-768x512.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Seperti yang telah dijelaskan sebelumnya, sebetulnya, menyusun jurnal pembalik bukanlah merupakan sebuah keharusan dalam sebuah periode akuntansi. Akan tetapi, perlu diingat bahwa penyusunan jurnal pembalik juga akan memberikan manfaat bagi keseluruhan proses akuntansi pada periode selanjutnya.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Pentingnya menyusun jurnal pembalik ialah:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Dapat mengurangi risiko serta meminimalisir kesalahan dalam penghitungan <\/span><i><span style=\"font-weight: 400;\">double<\/span><\/i><span style=\"font-weight: 400;\"> terhadap pendapatan dan biaya.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Memungkinkan proses yang lebih efisien terhadap <\/span><i><span style=\"font-weight: 400;\">invoice<\/span><\/i><span style=\"font-weight: 400;\"> yang akan diproses pada periode akuntansi selanjutnya.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Mempermudah pencatatan transaksi dalam permulaan periode akuntansi selanjutnya, terutama dalam hal ayat jurnal penyesuaian.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Membuat penyusunan jurnal dalam periode akuntansi selanjutnya menjadi lebih sederhana, terutama apabila terdapat banyak ayat jurnal pada perusahaan tersebut.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Menjaga konsistensi pendekatan pencatatan dalam perusahaan.<\/span><\/li>\n<\/ul>\n<h2><b>Akun Apa Saja yang Umumnya Terdapat dalam Jurnal Pembalik?<\/b><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-274961\" src=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-4.png\" alt=\"\" width=\"800\" height=\"533\" srcset=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-4.png 800w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-4-300x200.png 300w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-4-768x512.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Kamu tentu mengetahui bahwa dalam sebuah jurnal, terdapat akun-akun di dalamnya. Lalu, seperti apakah akun jurnal penyesuaian yang membutuhkan jurnal pembalik?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Bila sebuah akun jurnal penyesuaian memunculkan akun riil baru atau akun yang belum terlihat dalam neraca saldo, maka akun tersebut membutuhkan jurnal pembalik.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Contoh dari akun yang dimaksud ialah:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Beban yang masih perlu dibayarkan<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Beban yang telah dibayarkan di muka (tercatat sebagai beban)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Pendapatan yang masih akan diterima<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Pendapatan yang telah diterima di muka (tercatat sebagai pendapatan)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Penggunaan terhadap perlengkapan<\/span><\/li>\n<\/ul>\n<h2><b>Bagaimana Cara Menyusun Jurnal Pembalik dengan Benar?<\/b><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-274960\" src=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-5.png\" alt=\"\" width=\"800\" height=\"533\" srcset=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-5.png 800w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-5-300x200.png 300w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2019\/08\/Jurnal-Pembalik-Ekonomi-Kelas-12-5-768x512.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">Sebetulnya, penyusunan jurnal pembalik tidaklah sulit. Hal yang perlu dilakukan hanyalah membalik posisi debit dan kredit pada akun-akun dalam jurnal penyesuaian. Sesuai dengan namanya, bukan?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Penyusunan yang dilakukan dalam jurnal pembalik umumnya menggunakan pendekatan laba-rugi.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Kamu telah mengetahui akun-akun dalam jurnal penyesuaian yang membutuhkan jurnal pembalik. Mari kita bahas satu per satu dengan contoh sederhana berikut ini.<\/span><\/p>\n<p><strong><i>Beban yang masih perlu dibayarkan<\/i><\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"4\"><b>Jurnal Penyesuaian<\/b><\/td>\n<td colspan=\"4\"><b>Jurnal Pembalik<\/b><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Beban<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<td><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Beban yang masih perlu dibayar<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Beban yang masih perlu dibayar<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<td><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Beban<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><i>Beban yang telah dibayarkan di muka<\/i><\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"4\"><b>Jurnal Penyesuaian<\/b><\/td>\n<td colspan=\"4\"><b>Jurnal Pembalik<\/b><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Beban yang telah dibayar di muka<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<td><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Beban<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Beban<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<td><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Beban yang telah dibayar di muka<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><i>Pendapatan yang masih akan diterima<\/i><\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"4\"><b>Jurnal Penyesuaian<\/b><\/td>\n<td colspan=\"4\"><b>Jurnal Pembalik<\/b><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Pendapatan yang masih akan diterima<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<td><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Pendapatan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Pendapatan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<td><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Pendapatan yang masih akan diterima<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><i>Pendapatan yang telah diterima di muka<\/i><\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"4\"><b>Jurnal Penyesuaian<\/b><\/td>\n<td colspan=\"4\"><b>Jurnal Pembalik<\/b><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Pendapatan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<td><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Pendapatan yang telah diterima di muka<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Pendapatan yang telah diterima di muka<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<td><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Pendapatan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><i>Penggunaan terhadap perlengkapan<\/i><\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td colspan=\"4\"><b>Jurnal Penyesuaian<\/b><\/td>\n<td colspan=\"4\"><b>Jurnal Pembalik<\/b><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Perlengkapan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<td><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Beban Perlengkapan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Beban perlengkapan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<td><\/td>\n<td colspan=\"2\"><span style=\"font-weight: 400;\">Perlengkapan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">XXX<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">Wah, ternyata cukup <\/span><i><span style=\"font-weight: 400;\">simple, <\/span><\/i><span style=\"font-weight: 400;\">ya? Sudah mengertikah kamu akan konsep dasar ini? Nantinya, tentu jurnal yang harus kamu susun di masa depan sebagai akuntan akan lebih rumit. Maka dari itu, jangan sampai kehilangan semangatmu untuk belajar, ya, Quipperian! Buat kamu yang mau coba latihan soal materi ini atau belajar lebih lanjut, langsung saja <\/span><i><span style=\"font-weight: 400;\">subscribe <\/span><\/i><a href=\"https:\/\/learn.quipper.com\/\"><b>Quipper Video<\/b><\/a><span style=\"font-weight: 400;\">, ya.<\/span><\/p>\n<p><b>Penulis: Evita<\/b><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jurnal pembalik adalah jurnal yang digunakan untuk membalik jurnal penyesuaian sebelum terbentuknya akun neraca. Jurnal pembalik dibutuhkan untuk mengurangi risiko penghitungan ganda, proses lebih&hellip;<\/p>\n","protected":false},"author":99400369,"featured_media":274964,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[679384876,679384888],"tags":[679385033],"ppma_author":[679386827],"class_list":["post-274958","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-mapel","tag-materi-ekonomi-kelas-12"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Jurnal Pembalik - Ekonomi Kelas 12 - Pengertian, Contoh, dan Cara Menyusun - Quipper Blog<\/title>\n<meta name=\"description\" content=\"Jurnal pembalik adalah jurnal yang digunakan untuk membalik jurnal penyesuaian sebelum terbentuknya akun neraca. 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