pos

From Dutch post (“post”), from Middle French poste, from Italian posta, posto, from Latin postus, from positus. Cognate to Malay pos.


aktiva

From Dutch activa (“asset”), from Latin activa. Doublet of aktif.

(accounting) the left side of a balance sheet.

assets:
the left side of a balance sheet.


saldo

(accounting) balance: the difference between credit and debit of an account.


debit

Comparison of Standard Malay and Indonesian

A semantic loan from English debit, from Middle French debet (Modern French débit), from Latin dēbitum (“what is owed, a debt”).
* Displaced earlier debet, which was loanword from Dutch debet.

In bookkeeping, an entry in the left hand column of an account.

A sum of money taken out of a bank account. Thus called, because in bank's bookkeeping a cash withdrawal diminishes the amount of money held on the account, i.e. bank's debt to the customer.

(accounting) receivable: a debt owed, usually to a business, from the perspective of that business.


kas

Borrowed from Dutch kas, from Old French casse, from Italian cassa from Old Italian cassa, from Latin capsa (“box, case”), from capiō (“I take, I seize, I receive”), from Proto-Indo-European *keh₂p- (“to grasp”).

der

(Standard Malay)

(accounting) liquid assets, money that can be traded quickly, as distinct from assets that are invested and cannot be easily exchanged.


RL

(accounting) Initialism of risalah lelang (“auction report”).


beban

From Malay beban. All “load” senses, except “burden” sense is a semantic loan from English load. The blasting sense is a semantic loan from English burden.

beban penyusutan

beban penjualan


harta

From Malay harta, from Classical Malay arta, harta, from Sanskrit अर्थ (artha, “meaning, wealth”). Doublet of arta, arti, and erti.


prive

(accounting) the action of taking funds from an account or company holdings for individual use; drawing


ayat

From Malay ayat, from Arabic آيَة (ʔāya, “sign, token”).

(accounting) entry: a formal record that documents a transaction.


akun

* From Dutch account (“account”), from English account, from Middle English, from Anglo-Norman acunte (“account”), from Old French aconte, from aconter (“to reckon”), from Latin computō (“to sum up”).
* The management meaning is a semantic loan from English account (“account”).

semantic loan

(accounting, management) a registry of pecuniary transactions; a written or printed statement of business dealings or debts and credits, and also of other things subjected to a reckoning or review.


debet

From Dutch debet, from Middle French debet (Modern French débit), from Latin dēbitum (“what is owed, a debt”).

(accounting, nonstandard) Alternative spelling of debit (“debit, receivable”)


balans

From Dutch balans, from Middle Dutch balanse, from Old French balance, from Latin bilanx.

(accounting) balance sheet: a list accounting for the debits on one side, and for the credits on the other.


kredit

krèdit (canonical)
kredit-kredit (plural)

Ultimately from Middle French crédit (“belief, trust”), from Latin creditum (“a loan, credit”), neuter of creditus, past participe of credere (“to believe”).
* Borrowed from Dutch credit (“liabilities”) for sense of liabilities
* Borrowed from Dutch krediet for sense of credit (finance and accounting senses), debt.
* Semantic loan from English credit for sense of value, distinction or honour; course credit.

bor+

(accounting) the right side of a balance sheet.

liabilities
the right side of a balance sheet.

(accounting) an addition to certain accounts; the side of an account on which payments received are entered.


utang

From Malay utang, hutang, from Classical Malay utang, hutang, from Proto-Malayo-Polynesian *qutaŋ.

(accounting) liabilities: the right side of a balance sheet.


jurnal

Internationalism, borrowed from Dutch journaal, from French journal, from Old French journal (“daily”), from Latin diurnālis, from diurnus (“of the day”), from diēs (“day”).

(accounting, trading) A chronological record of payments.

journal,
A chronological record of payments.


ikatan

Affixed ikat + -an, inherited from Malay ikatan.


buku harian

Compound of buku (“book”) + harian (“daily”), calque of Dutch dagboek (“diary”, literally “day book”).

clq

Dalam proses akuntansinya juga sama, yaitu dimulai dari analisis dokumen, kemudian pencatatan dalam buku harian, klasifikasi dan peringkasan lewat buku besar dan buku tambahan; kemudian diakhiri dengan penyusunan laporan keuangan.

2020, Buku Govermental Accounting (Akuntansi Pemerintahan), Deepublish, →ISBN, page 21:

The accounting process is the same, starting with document analysis, then recording in a journal, classification and summarisation through ledgers and supplementary books; then ending with the preparation of financial statements.

(accounting) a chronological record of payments or receipts.


neraca

Borrowed from Sanskrit नाराच (nārāca, “metre”).

bor+

(accounting, trading) A list accounting for the debits on one side, and for the credits on the other.


buku besar

buku bêsar (canonical)
buku-buku besar (plural)

Compound of buku (“book”) + besar (“big”), calque of Dutch grootboek (literally “big, great book”).

clq

(accounting) general ledger, nominal ledger.


piutang usaha

id-noun

piutang usaha (plural piutang-piutang usaha)


utang usaha

Compound of utang (“debt”) + usaha, calque of Dutch handelsschuld (“account payable”, literally “business' debt”).


jurnal penutup

Compound of jurnal (“journal”) + penutup (“closing”).

compound

(accounting) closing entry: journal entries made at the end of an accounting period to transfer temporary accounts to permanent accounts.


ayat jurnal penyesuaian

id-noun

ayat jurnal penyesuaian (plural ayat-ayat jurnal penyesuaian)

Compound of ayat (“entry”) + jurnal (“journal”) + penyesuaian (“adjusting”).


aktiva lancar

Compound of aktiva (“asset”) + lancar (“smooth”), calque of Dutch vlottende activa (“current asset”) (see vlotten (“to go smoothly, to make progress, to glide”)).


laporan laba rugi

Compound of laporan (“statement”) + laba (“profit”) + rugi (“loss”), calque from Dutch winst-en-verliesrekening.


pembukuan

pêmbukuan (canonical)
pembukuan-pembukuan (plural)

Affixed buku + peng- -an, semantic loan from Dutch boekhouding.

(accounting) bookkeeping: the skill or practice of keeping books or systematic records of financial transactions, e.g. income and expenses.

(accounting) posting: an item inserted into a register, ledger or diary.


lembaran neraca

id-noun

lembaran neraca (plural lembaran-lembaran neraca)

Compound of lembaran (“sheet”) + neraca (“balance”), calque of English balance sheet


RAB

(accounting) Initialism of rencana anggaran belanja (“budget estimate plan”).


penyesuaian

pênyêsuaian (canonical)
penyesuaian-penyesuaian (plural)

(accounting) the settling or balancing of a financial account.


aset lancar

Compound of aset + lancar, previously aktiva lancar, calque of Dutch vlottende activa (“current asset”).

(accounting, finance) current asset: any asset which can reasonably be expected to be sold, consumed, or exhausted through the normal operations of a business within the current fiscal year or operating cycle or financial year (whichever period is longer).


laporan keuangan

laporan keuangan (plural laporan-laporan keuangan)

Compound of laporan (“report”) + keuangan (“finance”), calque of Dutch financieel (jaar)verslag (“(annual) financial statement”, literally “(annual) financial report”).

clq

(accounting, business) financial statement.


penyangkalan

pênyangkalan (canonical)
penyangkalan-penyangkalan (plural)

(accounting) disclaimer: a public disavowal, as of responsibility, pretensions, claims, opinions, etc.


akrual

Internationalism, borrowed from English accrual.

(accounting) accrual: from the creditor's viewpoint, a charge incurred in one accounting period that has not been, but is to be, paid by the end of it.


akun berjalan

id-noun

akun berjalan (plural akun-akun berjalan)

Compound of akun (“account”) + berjalan (“running”, literally “walking”).


arus kas

Compound of arus (“flow”) + kas (“cash”).


deplesi

Borrowed from Dutch depletie, from Latin depletio, depletionem, from depleō.

(Standard Malay)

(accounting, mining) gradual expense or use of natural resources over time.


depresiasi

Internationalism, borrowed from Dutch depreciatie.

(accounting) The measurement of the decline in value of assets. Not to be confused with impairment, which is the measurement of the unplanned, extraordinary decline in value of assets.


periode akuntansi

id-noun

periode akuntansi (plural periode-periode akuntansi)

Compound of periode (“period”) + akuntansi (“accounting”).

com

accounting period
accounting period#English


rekonsiliasi

(accounting) the process of comparing and resolving apparent differences between sets of accounting records, or between accounting records and bank statements, receipts, etc.


akuntan publik

id-noun

akuntan publik (plural akuntan-akuntan publik)

chartered accountant
chartered accountant#English

certified public accountant
certified public accountant#English

(accounting) chartered accountant, certified public accountant


penyusutan

(accounting) depreciation (the measurement of the decline in value of assets. Not to be confused with impairment, which is the measurement of the unplanned, extraordinary decline in value of assets)


metode penyusutan

Compound of metode (“method”) + penyusutan (“depreciation”).

compound

(accounting) depreciation method: a method used to allocate the cost of a fixed asset over its useful life. Common methods include straight-line depreciation and declining balance depreciation


daftar gaji

Compound of daftar (“catalogue, list, register, schedule”) + gaji (“wages”).