bank

Unadapted borrowing from Dutch bank (“bank”). Doublet of bangku.

ubor

Bank Internasional untuk Pemulihan dan Pembangunan

Bank Internasional untuk Rekonstruksi dan Pembangunan

(banking, finance) an institution where one can place and borrow money and take care of financial affairs


AB

anggaran belanja
anggaran belanja#Indonesian

(finance, government, management) initialism of anggaran belanja


TA

tahun anggaran
tahun anggaran#Indonesian


pos

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


tender

tèndêr (canonical)
tender-tender (plural)

From Dutch tender: from English tender, from Middle English tendren, from Old French tendre (“stretch out”), from Latin tendere.

(trading) tender, anything which is offered, proffered, put forth or bid with the expectation of a response, answer, or reply


CAD

(finance) (international standards) ISO 4217 currency code for the Canadian dollar.


PSP

pemegang saham pengendali
pemegang saham pengendali#Indonesian

(finance) initialism of pemegang saham pengendali (“controlling stakeholder”)


tenor

* From Dutch tenor, from Italian tenore, from Latin tenor.
* Semantic loan from English tenor for sense of time to maturity of a bond.

tenor:
(finance) time to maturity of a bond


lot

→ Balinese: ᬮᭀᬢ᭄ (lot, “lottery”)

From Dutch lot, from Proto-Germanic *hlutą.


bunga

bunga-bunga (plural)
boenga (alternative)

Unknown
* Semantic loan from English interest, by analogy with bank interest growing over time like flowers, as well as wordplay referring to the sense of "attention" in English and the sense of "beauty, looking good" in Indonesian. Compare to Thai ดอกเบี้ย (dɔ̀ɔk-bîia, “interest”, literally “flower money”).
* Semantic loan from Ancient Greek τόκος (tókos, “interest”, literally “childbirth, parturition; offspring”).

sl

(economics, finance) interest: the price paid for obtaining, or price received for providing, money or goods in a credit transaction, calculated as a fraction of the amount or value of what was borrowed


transit

transit-transit (plural)
transito (alternative)

From Dutch transit, from French transit, from Latin trānseō.

(trading) the conveyance of people or goods from one place to another, especially on a public transportation system; the vehicles used for such conveyance


margin

margin-margin (plural)
marjin (alternative)

Borrowed from English margin, from Middle English margyn, from Latin marginem (possibly via Old French margin), accusative of margō (“edge, brink, border, margin”).

(finance) collateral security deposited with a broker, to compensate the broker in the event of loss in the speculative buying and selling of stocks, commodities, etc.


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


API

(trading) initialism of angka pengenal importir


DPS

Dewan Pengawas Syariah
w:id:Dewan Pengawas Syariah

(finance) initialism of Dewan Pengawas Syariah


BMD

barang milik daerah
barang milik daerah#Indonesian

(finance) initialism of barang milik daerah


PPI

w:id:Direktorat Jenderal Perundingan Perdagangan Internasional

(government, trading) initialism of Perundingan Perdagangan Internasional (“international trade negotiation”)

Perusahaan Perdagangan Indonesia
w:id:Perusahaan Perdagangan Indonesia

(business, trading) initialism of Perusahaan Perdagangan Indonesia (“Indonesia Trading Company”)


DPA

dokumen pelaksanaan anggaran
dokumen pelaksanaan anggaran#Indonesian

(finance) initialism of dokumen pelaksanaan anggaran


plafon

Borrowed from Dutch plafon, plafond, from French plafond.

(finance) ceiling (the maximum permitted level in a financial transaction)


agen

agèn (canonical)
agen-agen (plural)
agens (alternative)
agén (alternative)
éjén (alternative)

From Dutch agent, from French agent, from Latin agēns. Doublet of agens.

(economics, management, trading) one who acts for, or in the place of, another (the principal), by authority from them; someone entrusted to do the business of another


SBM

standar biaya masukan
standar biaya masukan#Indonesian

(economics, finance) initialism of standar biaya masukan


BI

Bank Indonesia
Bank Indonesia#Indonesian


saldo

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


folio

(accounting) folio (a page in an account book)


debit

débit (canonical)
debit-debit (plural)
débêt (alternative)

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

kas-kas (plural)
kes (alternative colloquial)

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”)


debitor

From English debitor, from Latin debitor.

(finance, nonstandard) alternative spelling of debitur (“debitor, debtor”)


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


arbitrase

arbitrasê (canonical)
arbitrase-arbitrase (plural)
arbitrasi (alternative)
اربيترج (alternative)

From Dutch arbitrage, from French arbitrage. Semantic loan from English arbitrage.


deposito

From Dutch deposito, from Italian deposito, from Latin deposito.

(finance) deposit, money placed in an account


dividen

dividén (canonical)
dividen-dividen (plural)
deviden (alternative)
dividen (alternative)

From Dutch dividend, from Middle French dividende (Modern French dividende), from Latin dividendum (“thing to be divided”), future passive participle of divido (“to divide”).

(finance, trading) a pro rata payment of money by a company to its shareholders, usually made periodically (eg, quarterly or annually)


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


oferte

ofértê (canonical)
oferte-oferte (plural)

From Dutch offerte, from French offerte, offrir, from Old French ofrir, from Vulgar Latin *offerīre, from Latin offerre.

(trading) quotation: a price that has been quoted for buying or selling; the act of setting a price


pom-pom

reduplication

English <i class="Latn mention" lang="en">pump</i>


ayat

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

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


stok

From Dutch stock, from Middle Dutch stoc, from Old Dutch stok, from Proto-Germanic *stukkaz.

(trading) a store of goods ready for sale; inventory


kreditor

(finance, nonstandard) alternative spelling of kreditur (“creditor”)


kupon

Internationalism, borrowed from Dutch coupon, from French coupon, couper (“to cut”).

(finance, obsolete) a certificate of interest due, printed at the bottom of transferable bonds (state, railroad, etc.), given for a term of years, designed to be cut off and presented for payment when the interest is due; an interest warrant

(finance) any interest payment made or due on a bond, debenture or similar (no longer by a physical coupon)


kurs

→ Tetum: kurs

From Dutch koers (“rate, price”), from Middle Dutch coers, from Middle French cours, from Old French cours, from Latin cursus. Doublet of kursus.
* Semantic loan from Dutch wisselkoers (“exchange rate”)


emisi

From Dutch emissie, from Middle French émission, from Latin ēmissiō (“sending forth”), from ēmittō (“send out”), from ex (“from, out of”) + mittō (“send”).

emission, release,
(finance) of banknote


akun

akun-akun (plural)
akaun (alternative Brunei Malaysia Singapore)

* 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


koin

(cryptocurrencies) a cryptocurrency; a cryptocoin


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”)


RKA

(finance) initialism of rencana kerja anggaran (“work plan and budget”)


delegasi

délêgasi (canonical)
delegasi-delegasi (plural)

From Dutch delegatie, from French délégation, from Latin delegatio, delegationis, delego.

(management, trading) an act of delegating


tapera

(finance, real estate) syllabic abbreviation of tabungan perumahan rakyat (“public housing savings”)


advis

Borrowed from Dutch advies, from Middle Dutch avijs, from Old French avis, from the phrase ce m'est a vis ("in my view"), where vis is from Latin visum (“vision, image”)

advies (alternative)
adpis (alternative nonstandard)

(finance) Remittance advice, a formal statement indicating financial transactions


asas

From Malay asas, from Arabic أَسَاس (ʔasās).


waran

(finance) warrant (an option, usually issued together with another security and with a term at issue greater than a year, to buy other securities of the issuer)


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


laporan

(finance) statement: a document that summarizes financial activity


ofset

something that serves to counterbalance or to compensate for something else

(trading) including transfer technology scheme


sero

Back-formation from pesero (“shareholder”) as per- + sero, from earlier persero, from Portuguese parceiro (“business partner”), from Old Galician-Portuguese parceiro, from Late Latin partiārius, from Latin partiō, from pars.

der

(finance, trading) stock, the capital raised by a company through the issue of shares


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+

(finance) an amount of money in a company that is owed to someone and has to be paid in the future, such as tax, debt, interest, and mortgage payments

(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

(finance) debt: money that one person or entity owes or is required to pay to another, generally as a result of a loan or other financial transaction


utang

utang-utang (plural)
hutang (alternative)

Inherited from Malay hutang, from Classical Malay هوتڠ (hutang), from Proto-Malayic *hutaŋ, from Proto-Malayo-Polynesian *qutaŋ.

(finance) debt (an amount of money or something one owes someone else)

(accounting) liabilities; the right side of a balance sheet


debetor

(finance, nonstandard) alternative spelling of debitur (“debitor, debtor”)


retorsi

rétorsi (canonical)
retorsi-retorsi (plural)

(trading) retorsion: an act of retaliation taken by one nation against another as a reprisal


pagu

(Standard Malay)

(finance) the maximum permitted level in a financial transaction


provisi

From Dutch provisie, from French provision, from Latin prōvīsiō (“preparation, foresight”), from prōvidēre (“provide”).

der

provisi makelar
provisi makelar#Indonesian

(trading) ellipsis of provisi makelar (“commission”), a fee charged by an agent or broker for carrying out a transaction


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


hipotek

hipotèk (canonical)
hipotek-hipotek (plural)

From Dutch hypotheek, from Latin hypothēca (“pledge, mortgage”), from Ancient Greek ὑποθήκη (hupothḗkē, “warning, pledge”).


BPR

bank perkreditan rakyat
bank perkreditan rakyat#Indonesian

(finance, dated) initialism of bank perkreditan rakyat

bank perekonomian rakyat
bank perekonomian rakyat#Indonesian

(finance) initialism of bank perekonomian rakyat


pesero

pesero-pesero (plural)
persero (alternative)

From earlier persero, from Portuguese parceiro (“business partner”), from Old Galician-Portuguese parceiro, from Late Latin partiārius, from Latin partiō, from pars. Reconstructed as peng- + sero (“stock”).


investasi

invèstasi (canonical)
investasi-investasi (plural)

From Dutch investatie, old form of investering.

(finance) a placement of capital in expectation of deriving income or profit from its use or appreciation


SKN

sistem kliring nasional
sistem kliring nasional#Indonesian

(finance) initialism of sistem kliring nasional


BOS

bantuan operasional sekolah
bantuan operasional sekolah#Indonesian

(education, finance) acronym of bantuan operasional sekolah (“school operational assistance”)


wesel

From Dutch wissel, from Middle Dutch wissel. Cognate of Peranakan Indonesian wissel.

(Standard Malay)

(finance) money order, a type of cheque, usually purchased from a postal service to allow safe sending of money through the post, possibly to be redeemed in another country


wanprestasi

Borrowed from Dutch wanprestatie (“non-performance, breach of contract”).

bor+

(law, finance) default (The condition of failing to meet an obligation)


ADK

(finance) initialism of arsip data komputer (“computer data archive”)


APBN

anggaran pendapatan dan belanja negara#Indonesian

(finance, government) initialism of anggaran pendapatan dan belanja negara (“national government budget”)


APBD

anggaran pendapatan dan belanja daerah#Indonesian

(finance) initialism of anggaran pendapatan dan belanja daerah


APD

aplikasi penarikan dana
aplikasi penarikan dana#Indonesian

(finance) initialism of aplikasi penarikan dana


obligasi

→ Malay: obligasi

* Borrowed from Dutch obligatie, from Middle Dutch obligacie, from Old French obligation, from Latin obligātiō.
* Semantic loan from English obligation.

(finance) a documentary obligation to pay a sum or to perform a contract; a debenture


unikorn

From English unicorn, from Middle English unicorne, unikorn, from Anglo-Norman unicorne, Old French unicorne, and their source, Latin ūnicornis, from ūnus (“one”) + cornū (“horn”).

(finance, trading) unicorn, a startup company whose valuation has exceeded one billion U.S. dollars, which is solely backed by venture capitalists, and which has yet to have an IPO


ikatan

Affixed ikat + -an, inherited from Malay ikatan.


tebus

head

têbus (active menebus, passive ditebus, perefective passive tertebus)

têbus (canonical)
menebus (active)
ditebus (passive)
teboes (alternative)

Inherited from Malay tebus, from Proto-Malayic *təbus, from Proto-Malayo-Polynesian *təbus.
Cognates
Cognate with Toba Batak tobus, Tagalog tubos, Cebuano tubos, Kisar keuhu.

(finance) to convert (some bond or security) into cash


efek

From Dutch effect (“effect, negotiable instrument”), from Old French effect (modern French effet), from Latin effectus (“an effect, tendency, purpose”), from efficiō (“accomplish, complete, effect”). Cognate of Afrikaans effek.

der

(finance) security: a tradeable financial asset, such as a share of stock

negotiable instrument
negotiable instrument

(economics, finance) negotiable instrument


buku harian

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

partial calque

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


denominasi

dénominasi (canonical)
denominasi-denominasi (plural)

From Dutch denominatie, from Latin dēnōminātiō.

(finance) a unit in a series of units of weight, money, etc.


pecahan

pêcahan (canonical)
pecahan-pecahan (plural)

Affixed pecah + -an, from Malay pecahan. The sense of fraction is a semantic loan from Dutch breuk (“fraction”, literally “fracture, break”).

sl

(finance) denomination: a unit in a series of money


novasi

novasi-novasi (plural)
novatie (alternative)

Borrowed from Dutch novatie (“novation”), from Latin novātiō (“a renewing, rennovation”), from novō, from novus (“new”).

der

replacement of a contract with one or more new contracts, in particular in financial markets the replacement of a contract between a particular buyer and seller with contracts between the clearing house and each party

a new contract between the original contracting parties whereby the first obligation is extinguished and a new obligation is substituted


saham

From Arabic سَهْم (sahm, “share (of stock)”).

(finance, trading) stock, the capital raised by a company through the issue of shares


faktur

From Dutch factuur (“invoice”), from Latin factūra. Doublet of fitur.

Faktur Pajak Elektronik


diskonto

From Dutch disconto, from Italian disconto, from Medieval Latin discomputō (“I deduct, discount”). Doublet of diskon.


konsinyasi

From Dutch consignatie, from French consignation, from Latin cōnsignātiō (“written proof, document”).

(trading) consignation, consignment: sending goods to the agent for the purpose of sale with the ownership of these goods remains with the sender


neraca

nêraca (canonical)
neraca-neraca (plural)
neratja (alternative)

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

(trading) the overall result of conflicting forces, opinions etc.; the influence which ultimately "weighs" more than others


neraca

neraca-neraca (plural)
neratja (alternative)


sekuritas

sêkuritas (canonical)
sekuritas-sekuritas (plural)

Learned borrowing from Latin sēcūritās, from Latin sēcūrus (“safe, secure”). Semantic loan from English security. Doublet of sekuriti.

(trading) proof of ownership of stocks, bonds or other investment instruments


opsi

→ Tetum: opsi

From Dutch optie, from French option, from Latin optiō (“choice; option; act of choosing”), from optō (“I choose, select”). Cognate to Afrikaans opsie.

der

(finance) a contract giving the holder the right to buy or sell an asset at a set strike price; can apply to financial market transactions, or to ordinary transactions for tangible assets such as a residence or automobile


kliring

(banking, finance) clearing, a process of exchanging transaction information and authorisation through a central institution or system to complete and settle those transactions


derivatif

From Dutch derivatief, from Middle French dérivatif, from Latin dērīvātus, perfect passive participle of dērīvō (“I derive”).

(finance) a financial instrument whose value depends on the valuation of an underlying asset


tahun buku

Compound of tahun (“year”) + buku (“book”), calque of Dutch boekjaar (“financial year, fiscal year”, literally “book year”).


anggaran pendapatan dan belanja negara

[aŋˈɡaran pəndaˈpatan ˈdan bəˈland͡ʒa nəˈɡara]

Compound of anggaran pendapatan dan belanja (“revenue and expenditure budget”) + negara (“state, country”).

compound

(finance, government) state budget, government budget. (Indonesia)

id:Anggaran Pendapatan dan Belanja Negara


indikasi

Internationalism, borrowed from Dutch indicatie.

(finance) an declared approximation of the price at which a traded security is likely to commence trading


reksa dana

Compound of reksa (“guardian”) + dana (“fund”), semantic loan from English mutual fund. Coined in Law No.8 of 1995 on Capital Market, which passed in 1995. The term was inspired by name PT Reksadana.


dana abadi

From dana (“fund”) + abadi (“eternal”), calque of English endowment fund.

sovereign wealth fund
sovereign wealth fund


TTV

tanda-tanda vital
tanda vital#Indonesian

(finance) initialism of tanda-tanda vital (“vital sign”)


invois

From English invoice, from Middle French envois pl, plural of envoi, from the verb envoyer (“to send”), from Late Latin inviāre, from Latin via (“road, path”).


dana kekayaan berdaulat

From dana (“fund”) + kekayaan (“wealth”) + berdaulat (“sovereign”). Calque of English sovereign wealth fund.


pensiun

pènsiun (canonical)
pensiun-pensiun (plural)
ڤينچين (péncén) (alternative Malaysia)

From Malay pensiun, from Dutch pensioen, from Middle Dutch pensioen, from Old French pension (“payment, rent”), from Latin pensio (“payment, rent”), from pensus, the past participle of pendere (“to weigh, to pay”).

(finance) pension: an annuity paid regularly as benefit due to a retired employee, serviceman etc. in consideration of past services, originally and chiefly by a government but also by various private pension schemes


koreksi

korèksi (canonical)
koreksi-koreksi (plural)

→ Malay: koreksi

From Dutch correctie, from Middle Dutch correctie, from Middle French correction, from Latin corrēctiō, from corrigere 'to correct, rectify', itself from com- (intensifying prefix, a form of con-) + regere "to lead straight, rule" (from a Proto-Indo-European base *reg- "to move in a straight line; direct, rule, guide").

koreksi tingkat-dua atas swamassa elektron

(finance) a decline in a stock market price after a large rise


kreditur

kreditur-kreditur (plural)
kreditor (alternative)

From Dutch crediteur, from Middle French crediteur (Modern French créditeur), from Old French creditor, creditour, from Latin creditor.

(finance) creditor: a person to whom a debt is owed


debitur

debitur-debitur (plural)
debetor (alternative)
debitor (alternative)

From Dutch debiteur, from Middle French debiteur (Modern French débiteur, from Latin debitum, supine of debere (“to be due, have to, must”).

(finance) debitor, debtor: a person or firm that owes money; one in debt; one who owes a debt


likuid

id-adj

likuid (comparative lebih likuid, superlative paling likuid)

lebih likuid (comparative)
paling likuid (superlative)

* From English liquid, from Middle English liquide, from Old French liquide, from Latin liquidus (“fluid, liquid, moist”), from liqueō (“to be liquid, be fluid”).
* For financial sense of liquid is a semantic loan from Dutch liquide.

easily sold or disposed of without losing value

having sufficient trading activity to make buying or selling easy


buku besar

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

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

partial calque

(accounting) general ledger, nominal ledger


bunga majemuk

id-noun

bunga majemuk (plural bunga-bunga majemuk)

Compound of bunga (“flower, interest”) + majemuk (“compound”). The sense of compound interest is calque of Dutch samengestelde interest.


anakan

Affixed anak (“child”) + -an, from Malay anakan, from Classical Malay انقن (anakan).
* Sense of interest in economics or finance is a semantic loan from Chinese 利子 (“interest”, literally “benefit, profit + child, son”) or Japanese 子(し) (shi, “interest”, literally “child”). Compare to Javanese anakan (ꦲꦤꦏꦤ꧀, “interest”).


suku bunga

Compound of suku (“part”) + bunga (“interest”).


pasar modal

Compound of pasar (“market”) + modal (“capital”), calque of Dutch kapitaalmarkt.


bursa saham

From compound of bursa + saham, from partial calque of Dutch effectenbeurs (“stock exchange”).


bursa efek

bursa èfèk (canonical)
bursa-bursa efek (plural)

Compound of bursa (“exchange”) + efek (“security”), literally “security exchange”, calque of Dutch effectenbeurs (“stock exchange”).


pendapatan nasional

id-noun

pendapatan nasional (plural pendapatan-pendapatan nasional)

Compound of pendapatan (“income, revenue”) + nasional (“national”).


penanaman modal

Compound of penanaman (“planting”) + modal (“capital”), literally “capital planting”, calque from Chinese 投資／投资 (“invesment”, literally “to put in + resources; capital”).


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”).


ayat jurnal penyesuaian

id-noun

ayat jurnal penyesuaian (plural ayat-ayat jurnal penyesuaian)

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


jurnal penutup

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

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


aktiva lancar

Compound of aktiva (“asset”) + lancar (“smooth”), partial 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.


rekening koran

id-noun

rekening koran (plural rekening-rekening koran)

Compound of rekening + koran, calque of Dutch rekening-courant (“current account”).

clq

(finance) bank statement: A communication from a bank to a person holding an account in that bank, usually issued monthly, detailing the value of the holdings in that account and the effects of all transactions occurring with respect to that account


KTA

kredit tanpa agunan
kredit tanpa agunan#Indonesian

(finance) initialism of kredit tanpa agunan (“non-collateral loan”)


portofolio

portofolio-portofolio (plural)
ڤورتفوليو (portfolio) (alternative)

From English portfolio, from Italian portafoglio, from Latin portāre (“to carry”) and folium (“sheet”).

(business, finance) the group of investments and other assets held by an investor


ULN

utang luar negeri
utang luar negeri#Indonesian

(finance) initialism of utang luar negeri (“foreign debt”)


tahun anggaran

id-noun

tahun anggaran (plural tahun-tahun anggaran)

Compound of tahun + anggaran, from calque of English budget year.

Sebagai tjara-tjara oentoek meperbanjak hasil bahan makanan teristimewa pada tahoen anggaran 2604, pertama direntjanakan menegoehkan dengan teratoer rapi tjara soesoenannja ditempatkan pemimpin Indonesia, jang dahoeloe hanja satoe orang dalam tiap Son, sekarang satoe orang dalam tiap-tiap Ku

As a way to increase the production of special food materials in the fiscal year of 2604, it was first planned to ensure a neat and orderly way of placing the Indonesian leaders, previously only one person in each Son, but now one person in each Ku.

(finance) budget year, fiscal year, or financial year


diversifikasi

From Dutch diversificatie, from Medieval Latin diversificatiō, from diversificātus, past participle of diversificō (“diversify”), from Latin diversus (“turned in different ways”) + faciō (“make, do”).

der

(finance) an investment strategy involving investing in a range of assets with differing features in order to reduce specific risk


penanaman modal asing

From penanaman modal (“investment”) + asing (“foreign”), literally “foreign investment”, calque of English foreign investment.

com

foreign direct investment
foreign direct investment

(finance, economics) foreign investment; foreign direct investment


pembukuan

pêmbukuan (canonical)
pembukuan-pembukuan (plural)

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

(accounting, taxation) 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


menambang

(cryptocurrencies) to earn new units of cryptocurrency by doing certain calculations


anggaran pendapatan dan belanja

Compound of anggaran (“budget”) + pendapatan (“revenue”) + dan + belanja (“expenditure”).

compound

(finance, government) revenue and expenditure budget


KPA

kredit pemilikan apartemen
kredit pemilikan apartemen#Indonesian

(finance) initialism of kredit pemilikan apartemen


perhitungan

pêrhitungan (canonical)
perhitungan-perhitungan (plural)


valuasi

From Dutch valuatie, from Middle French valuation, noun of action from valuer, from Old French valoir, from Latin valēre.

(finance) valuation: an estimation of something's worth; the process of estimating the value of a financial asset or liability


kuotasi

(trading) quotation: a price that has been quoted for buying or selling; the act of setting a price


nilai tukar

Compound of nilai (“mark”) + tukar (“exchange”), calque of Dutch wisselkoers (“exchange rate”).


kurtase

kurtasê (canonical)
kurtase-kurtase (plural)

From Dutch courtage, from French courtage.

(trading) commission: a fee charged by an agent or broker for carrying out a transaction


neraca perdagangan

id-noun

nêraca pêrdagangan (plural neraca-neraca perdagangan)

nêraca pêrdagangan (canonical)
neraca-neraca perdagangan (plural)

Compound of neraca (“balance”) + perdagangan (“trade”), calque of Dutch handelsbalans.

com

(trading) balance of trade, trade balance, commercial balance: the difference between the monetary value of exports and imports in an economy over a certain period of time


neraca ekspor-impor

Compound of neraca (“balance”) + ekspor (“export”) + impor (“import”).

neraca perdagangan
neraca perdagangan#Indonesian


neraca pembayaran

id-noun

nêraca pêmbayaran (plural neraca-neraca pembayaran)

nêraca pêmbayaran (canonical)
neraca-neraca pembayaran (plural)

Compound of neraca (“balance”) + pembayaran (“payment”), calque of Dutch betalingsbalans.

com

(trading) balance of payments: a measure of all flows of money into and out of a country including payments for goods and services and capital flows


lembaran neraca

id-noun

lembaran neraca (plural lembaran-lembaran neraca)

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


hak memesan efek terlebih dahulu

Compound of hak (“right”) + memesan (“to order”) + efek (“security”) + terlebih dahulu (“foremost”), literally “right to order securities before anyone else”. Compare to Japanese 新株予約権(しんかぶよやくけん) (shinkabu yoyaku-ken, “new share promissory right”).


RAB

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


surat ketetapan pajak

From surat (“document”) + ketetapan (“determination”) + pajak (“tax”), literally “document of tax determination”.


surat perintah pencairan dana

From surat perintah + pencairan (“disbursement”) + dana (“fund”).


suku bunga dasar kredit

From suku bunga (“interest rate”) + dasar (“basic”) + kredit (“credit”), literally “basic interest rate for credit”.


suku bunga utama

From suku bunga (“interest rate”) + utama (“main”), literally “main interest rate”.


surat pernyataan tanggung jawab mutlak

From surat pernyataan (“statement letter”) + tanggung jawab mutlak (“absolute responsibility”), literally “statement letter of absolute responsibility”.


penjamin emisi efek

From penjamin (“guarantor”) + emisi (“emission”) + efek (“security”), literally “guarantor of security emission”.

(finance) underwriter, an entity undertaking to market newly issued securities


wakil penjamin emisi efek

id-noun

wakil pênjamin émisi éfék (plural wakil-wakil penjamin emisi efek)

wakil pênjamin émisi éfék (canonical)
wakil-wakil penjamin emisi efek (plural)
WPEE (alternative initialism)

Compound of wakil (“agent”) + penjamin emisi efek (“underwriting”), literally “underwriting agent”.


perantara pedagang efek

Compound of perantara (“intermediary”) + pedagang (“trader”) + efek (“security”), literally “intermediary of security trader”

com

(finance) broker-dealer: a natural person, company or other organization that engages in the business of trading securities for its own account or on behalf of its customers


PNBP

penerimaan negara bukan pajak#Indonesian

(finance, government) initialism of penerimaan negara bukan pajak (“non-tax state income”)


investasi asing langsung

From investasi (“investment”) + asing (“foreign”) + langsung (“direct”), calque of English foreign direct investment.

cal

penanaman modal asing
penanaman modal asing#Indonesian

(finance, economics) synonym of penanaman modal asing


pinjol

pinjaman daring
pinjaman daring#Indonesian

(colloquial, finance) syllabic abbreviation of pinjaman online (“online lending”), synonym of pinjaman daring


penyesuaian

pênyêsuaian (canonical)
penyesuaian-penyesuaian (plural)

(accounting) the settling or balancing of a financial account


aset lancar

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

partial calque

(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)


penawaran umum perdana saham

From penawaran (“offering”) + umum (“public”) + perdana (“first”) + saham (“stock”), literally “stock first public offering”.

com

penawaran umum perdana (alternative)
penawaran umum saham perdana (alternative)
penawaran saham perdana (alternative)

initial public offering
initial public offering

(business, finance) initial public offering


nirbunga

id-adj

nirbunga (comparative lebih nirbunga, superlative paling nirbunga)

lebih nirbunga (comparative)
paling nirbunga (superlative)

From nir- + bunga (“interest”), literally “without interest”.

prefix

Bank nirbunga


kontrak berjangka

id-noun

kontrak berjangka (plural kontrak-kontrak berjangka)

Compound of kontrak (“contract”) + berjangka, partial calque of Dutch termijncontract.

(finance) futures contract: a standardized contract, traded on a futures exchange, to buy or sell a standardized quantity of a specified commodity (or financial instrument) of standardized quality at a certain date in the future, at a stated price (the futures price)


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


nasabah

id-noun

nasabah (plural nasabah-nasabah or para nasabah)

nasabah-nasabah (plural)
para nasabah (plural)

From Malay [Term?], from Arabic نَسَبَ (nasaba, “to correlate”), نِسْبَة (nisba, “relationship, affiliation”).
* Displaced Dutch relatie (“relation, relationship”) by Komisi Bahasa Indonesia as published on Kanpō/Berita Pemerintah No.38 Year III Month 3 (2604) in 1944.


SBI

Sertifikat Bank Indonesia
Sertifikat Bank Indonesia#Indonesian

(finance) initialism of Sertifikat Bank Indonesia


bunga berbunga

Compound of bunga (“flower”) + berbunga (“flowering”), literally “flowering flower”, calque of Dutch rente op rente (“compound interest”, literally “interest of interest”). Compare to German Zinseszins.


penerimaan negara bukan pajak

id-noun

penerimaan negara bukan pajak (plural penerimaan-penerimaan negara bukan pajak)

/pə.nə.ri.ˈma.an nə.ˈɡa.ra ˈbu.kan ˈpa.d͡ʒak/

(finance, government) non-tax revenue; non-tax receipts


kredit pemilikan rumah

kredit pemilikan rumah (plural kredit-kredit pemilikan rumah)

kredit-kredit pemilikan rumah (plural)
KPR (alternative)

Compound of kredit (“loan”) + pemilikan (“owning”) + rumah (“house”). Compare to Japanese 住宅(じゅう)ローン (jūrōn, “mortage loan”, literally “dwelling house loan”).


penyangkalan

pênyangkalan (canonical)
penyangkalan-penyangkalan (plural)

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


KPR

kredit pemilikan rumah
kredit pemilikan rumah#Indonesian

(finance) initialism of kredit pemilikan rumah


penyelamatan

pênyêlamatan (canonical)
penyelamatan-penyelamatan (plural)

Affixed selamat + peng- -an, inherited from Malay penyelamatan.


agunan

(business, finance, real estate) collateral, warranty


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


akseptasi

Borrowed from Dutch acceptatie, from French acceptation.

(Standard Malay)

(business, finance) an assent and engagement by the person on whom a bill of exchange is drawn, to pay it when due according to the terms of the acceptance; the bill of exchange itself when accepted


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”).


cek fiat

(finance) certified check, certified cheque: A check (cheque) for which the bank verifies that sufficient funds exist in the account to cover the check, and so certifies, at the time the check is written


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”).


pengembalian investasi

id-noun

pêngêmbalian invèstasi (plural pengembalian-pengembalian investasi)

pêngêmbalian invèstasi (canonical)
pengembalian-pengembalian investasi (plural)

return on investment
return on investment


liabilitas

(finance) liability, liabilities: an amount of money in a company that is owed to someone and has to be paid in the future, such as tax, debt, interest, and mortgage payments


rekonsiliasi

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


ilmu aktuaria

ilmu aktuaria (plural ilmu-ilmu aktuaria)

Compound of ilmu + aktuaria, calque of English actuarial science.

(mathematics, statistics, insurance, finance) actuarial science: The discipline within applied mathematics dealing with risk assessment and the modelling of uncertainty; the rigorous application of mathematical and statistical methods to assess risk, in industries including insurance and finance


penganggaran

pênganggaran (canonical)
penganggaran-penganggaran (plural)

(finance, government) budgeting: the activity of constructing a budget


keuntungan modal

keuntungan modal (plural keuntungan-keuntungan modal)

(business, economics, finance) capital gain


wesel pos

(finance) money order, postal money order


wesel aksep

(finance) banker's draft, cashier's check


polis asuransi

polis asuransi (plural polis-polis asuransi)


akuntan publik

akuntan publik (plural akuntan-akuntan publik)

chartered accountant
chartered accountant

certified public accountant
certified public accountant

(accounting) chartered accountant, certified public accountant


asersi

Borrowed from Dutch assertie (“assertion”), from French assertion, from Latin assertio.

bor+

(finance) the set of information that the statement preparer is providing in a financial statement audit


penyelesaian

(finance) the delivery of goods by the seller and payment for them by the buyer, under a previously agreed trade or transaction or contract entered into


bank syariah

From bank (“bank”) + syariah (“sharia”). One of earliest usage found in Decree of the Board of Directors of Bank Indonesia Number 32/34/KEP/DIR, which passed in 1999. The term was short form of bank umum berdasarkan prinsip syariah.


obligasi pemerintah

id-noun

obligasi pemerintah (plural obligasi-obligasi pemerintah)

(finance, government, broad sense) government bond, sovereign bond, state bond


obligasi negara

obligasi negara (plural obligasi-obligasi negara)


surat utang negara

surat utang negara (plural surat-surat utang negara)


wesel bayar

(finance) promissory note (a document saying that someone owes a specific amount of money to someone else, often with the deadline and interest fees; the primary purposes of a promissory note are to evidence the debt obligation incurred, and to establish terms for payment thereof)


wesel tagih

(finance) note receivable (a balance sheet item that records the value of promissory notes that a business is owed and should receive payment for)


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)


kurang modal

kurang modal (plural kurang-kurang modal)

(Standard Malay)


perdagangan orang dalam

perdagangan orang dalam (plural perdagangan-perdagangan orang dalam)

perdagangan-perdagangan orang dalam (plural)

From perdagangan (“trade”) + orang dalam (“insider”).

com

(business, finance, law) insider trading, inside dealing, inside trading, insider dealing


perbankan

pêrbankan (canonical)
perbankan-perbankan (plural)

teori pendapatan terantisipasi perbankan

(finance) banking:
the business of managing a bank

the occupation of managing or working in a bank


dana amortisasi

id-noun

dana amortisasi (plural dana-dana amortisasi)

Compound of dana (“fund”) + amortisasi (“amortization”).


dana pelunas

Compound of dana (“fund”) + pelunas (“payer”).

(finance, management) sinking fund: a fund established by an economic entity by setting aside revenue over a period of time to fund a future capital expense or repay a long-term debt


bank perekonomian rakyat

id-noun

bank perekonomian rakyat (plural bank-bank perekonomian rakyat)

bank-bank perekonomian rakyat (plural)
BPR (alternative)

Compound of bank + perekonomian + rakyat.

(finance) community bank: locally operated financial institutions that empower employees to make local decisions to serve their customers and partners


surat berharga

surat berharga (plural surat-surat berharga)

(finance) certificate: a document evidencing ownership or debt


novatie

(finance, law) alternative spelling of novasi (“novation”)


siap pakai

id-adj

siap pakai (comparative lebih siap pakai, superlative paling siap pakai)

lebih siap pakai (comparative)
paling siap pakai (superlative)


pencairan

(finance) liquidation: the act of exchange of an asset of lesser liquidity with a more liquid one, such as cash


metode penyusutan

id-noun

metode penyusutan (plural metode-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


akta tanggal

Compound of akta (“deed”) + tanggal (“date”).


bank kliring

Compound of bank + kliring (“clearing”).

(banking, finance) clearing bank: any of a network of banks that have a formal arrangement for the exchange of cheques, drafts, etc


bank koperasi

id-noun

bank koperasi (plural bank-bank koperasi)

Compound of bank + koperasi (“cooperation”).

(banking, finance) cooperative bank: any banks owned by their customers and follow the cooperative principle of one person, one vote


bank umum

(banking, finance) commercial bank: a bank whose chief business is accepting demand deposits and making short-term loans


beban mengambang

beban mengambang (plural beban-beban mengambang)

Compound of beban (“load; charge; expense”) + mengambang (“to float”).


beban pengimbang

id-noun

beban pengimbang (plural beban-beban pengimbang)

Compound of beban (“load; charge; expense”) + pengimbang (“balancing”).

com

(business, finance) balancing charge: a charge to prevent you from claiming too much tax relief for bought equipment


berita penentu

id-noun

berita penentu (plural berita-berita penentu)

Compound of berita (“news”) + penentu (“determinant”).

com

(finance) advice fate: a request by a bank to another bank for the result of a bill of lading or other demand for payment


biaya ikatan

id-noun

biaya ikatan (plural biaya-biaya ikatan)

Compound of biaya (“fee”) + ikatan (“knot; association”).

com

(business, finance) commitment fee: an amount of money a bank, etc. charges a customer to keep a loan available for them


biaya modal

Compound of biaya (“cost”) + modal (“capital”).

(business, finance) cost of capital: the minimum rate of return or profit a company must earn before generating value


buku utang

Compound of buku (“book”) + utang (“debt”).

(business, finance) book debt: an interest, right, burden, or liability attached to a title of land, such as a lien or mortgage


bunga akrual

id-noun

bunga akrual (plural bunga-bunga akrual)

Compound of bunga (“interest”, literally “flower”) + akrual (“accrual”).

com

(business, finance) accrued interest: the interest on a bond or loan that has accumulated since the principal investment, or since the previous coupon payment


cadangan bank

id-noun

cadangan bank (plural cadangan-cadangan bank)

Compound of cadangan (“reserve”) + bank.

(business, finance, banking) bank reserve: commercial bank's cash holdings physically held by the bank, and deposits held in the bank's account with the central bank


cadangan modal

cadangan modal (plural cadangan-cadangan modal)

Compound of cadangan (“reserve”) + modal (“capital”).

com

(business, finance) capital reserve: a fund or account set aside for major long-term investment projects or other anticipated expenses


surat sanggup

id-noun

surat sanggup (plural surat-surat sanggup)

(finance) promissory note (a document saying that someone owes a specific amount of money)


hapus buku

Compound of hapus (“to delete”) + buku (“book”), refer to deletion of postings or a general ledger.


pagu anggaran

id-noun

pagu anggaran (plural pagu-pagu anggaran)

Compound of pagu (“ceiling”) + anggaran (“budget”).


asas kepastian hukum

id-noun

asas kepastian hukum (plural asas-asas kepastian hukum)

Compound of asas (“principle”) + kepastian hukum (“legal certainty”).

com+

(finance, politics) legal certainty principle


dana bagi hasil

id-noun

dana bagi hasil (plural dana-dana bagi hasil)

(finance, government, politics) revenue sharing fund: funds sourced from certain national revenues which are allocated to producing regions based on a certain percentage figure with the aim of reducing the disparity in financial capacity between the central and regional governments


gagal bayar

From gagal (“to fail”) + bayar (“to pay”), literally “failure to pay”.

compound

(finance) default (the condition of failing to pay an obligation)


pendapatan daerah

id-noun

pendapatan daerah (plural pendapatan-pendapatan daerah)

Compound of pendapatan (“revenue”) + daerah (“regional”).

com+

(finance, government) regional government revenue


dilusi

id-noun

dilusi (countable and uncountable, plural dilusi-dilusi)

Borrowed from Dutch dilutie, from French dilution.

(finance) dilution, share dilution (the loss of stock value or shares due to new issues)


pasar obligasi

pasar obligasi (plural pasar-pasar obligasi)

Compound of pasar (“market”) + obligasi (“bond”).


eksyar

ekonomi syariah
ekonomi syariah#Indonesian

(economics, finance) syllabic abbreviation of ekonomi syariah (“Islamic finance”)


SILPA

(finance) acronym of sisa lebih pembiayaan anggaran

(finance) acronym of sisa lebih perhitungan anggaran


toserba

(business, trading) syllabic abbreviation of toko serbaada


toko serbaada

id-noun

toko serbaada (plural toko-toko serbaada)

toko-toko serbaada (plural)
toko serba ada (alternative)
toserba (alternative)

(business, trading) department store: A large store containing many different departments, each of which deals in the sale of different goods or services


toko serba ada

toko serba ada (plural toko-toko serba ada)

(business, trading) alternative form of toko serbaada


ekuitas

ekuitas-ekuitas (plural)
ekuiti (alternative)

Internationalism, borrowed from English equity and learned borrowing from Latin aequitās (“uniformity; impartiality; fairness”).

lbor

(law, finance) value of property minus liens or other encumbrances

(accounting) ownership interest in a company as determined by subtracting liabilities from assets


batas atas

(business, finance) ceiling: the maximum permitted level in a financial transaction


bank perkreditan rakyat

id-noun

bank perkreditan rakyat (plural bank-bank perkreditan rakyat)

bank-bank perkreditan rakyat (plural)
BPR (alternative)

Compound of bank + perkreditan + rakyat.

(finance, 1992-2023) community bank: locally operated financial institutions that empower employees to make local decisions to serve their customers and partners


OJK

Otoritas Jasa Keuangan
w:id:Otoritas Jasa Keuangan

(business, economics, finance) initialism of Otoritas Jasa Keuangan (literally “financial service authority”)


RDPU

(finance) initialism of reksa dana pasar uang (“money market fund, money market mutual fund”)


IHSG

Indeks Harga Saham Gabungan
w:id:Indeks Harga Saham Gabungan

(business, finance) initialism of Indeks Harga Saham Gabungan (“IDX Composite”, literally “Combined Stock Prices Index”)


bank persepsi

(business, finance) designated bank: bank designated by the stock broker and for which payment gateway is provided for facilitating clients to transfer funds for their securities and other related transactions


biaya usaha

(accounting, business) operating expenses, OpEx: the ongoing costs a business incurs to maintain its daily operations, excluding the production of goods or services, such as rent, utilities, salaries, and marketing


analisis transaksi

analisis transaksi (plural analisis-analisis transaksi)

transaction analysis
transaction analysis

(accounting) transaction analysis: the process of examining a financial transaction to determine how it affects the accounting equation.


anggaran pendapatan dan belanja daerah

Compound of anggaran pendapatan dan belanja (“revenue and expenditure budget”) + daerah (“regional”).

compound

(finance, government) regional state budget, government budget.

id:Anggaran Pendapatan dan Belanja Daerah


akun sementara

id-noun

akun sementara (plural akun-akun sementara)


ijon

Borrowed from Javanese ꦲꦶꦗꦺꦴꦤ꧀ (ijon). Doublet of hijauan.

(economics, finance) credit with promises to repay with commodities