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Definisi Akuntansi Piutang



Pengertian Piutang  
Piutang adalah tagihan yang ditujukan baik itu kepada individu-individu maupun kepada perusahaan lain yang akan diterima dalam bentuk kas (Slamet  Sugiri, 2009 : 43) Piutang menurut Al Haryono Jusup (2005 : 52) merupakan hak untuk menagih sejumlah uang dari si penjual kepada si pembeli yang timbul karena adanya suatu transaksi.  Piutang timbul karena adanya penjualan secara kredit kepada perusahaan lain.   

2. Jenis –Jenis Piutang
Pada umumnya piutang diklasifikasikan menjadi piutang dagang/usaha, piutang wesel dan piutang lain-lain.  

 a. Piutang dagang / piutang usaha  Piutang dagang terjadi karena adanya transaksi penjualan secara kredit kepada pihak lain/perusahaan lain.  Piutang dagang adalah tagihan kepada pelanggan yang sifatnya terbuka, dalam arti bahwa tagihan ini tidak disertai instrument kredit. Piutang dagang berasal dari penjualan barang dagangan dan jasa secara kredit dalam operasi usaha normal (Slamet sugiri, 2009 : 43)   

b. Piutang wesel  Piutang wesel adalah klaim yang dibuktikan dengan instrument kredit secara formal. Instrument kredit ini mesyaratkan debitor untuk membayar dimasa yang akan datang pada tanggal yang sudah ditentukan misalnya minimal 60 hari setelah tanggal penandatanganan wesel (Slamet sugiri, 2009 : 43) .  

Piutang wesel merupakan janji tertulis yang dibuat oleh pihak debitor (yang berutang) kepada pihak kreditor (yang memberi utang) untuk membayar sejumlah uang seperti yang tertera dalam surat janji tersebut pada waktu yang telah ditentukan dimasa yang akan datang. Jangka waktu piutang wesel pada umumnya paling sedikit 60 hari.   

c. Piutang lain-lain  Piutang lain-lain meliputi piutang non usaha seperti pinjaman kepada pejabat perusahaan, pinjaman kepada karyawan maupun pinjaman kepada pihak lain yang tidak berkaitan dengan usaha (Slamet sugiri, 2009 : 43).  Piutang lain-lain terdiri atas macam-macam tagihan yang tidak termasuk dalam piutang dagang maupun piutang wesel. (Al Haryono Jusup, 2005 : 53).

Source : AKT PIUTANG pdf

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