pos

id-noun

pos (plural pos-pos, first-person possessive posku, second-person possessive posmu, third-person possessive posnya)

pos-pos (plural)
posku (first-person possessive)
posmu (possessive second-person)
posnya (possessive third-person)

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


aktiva

aktiva (first-person possessive aktivaku, second-person possessive aktivamu, third-person possessive aktivanya)

aktivaku (first-person possessive)
aktivamu (possessive second-person)
aktivanya (possessive third-person)

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

débit (first-person possessive debitku, second-person possessive debitmu, third-person possessive debitnya)

débit (canonical)
debitku (first-person possessive)
debitmu (possessive second-person)
debitnya (possessive third-person)

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 (first-person possessive kasku, second-person possessive kasmu, third-person possessive kasnya)

kasku (first-person possessive)
kasmu (possessive second-person)
kasnya (possessive third-person)

From Dutch kas,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

id-noun

beban (first-person possessive bebanku, second-person possessive bebanmu, third-person possessive bebannya)

bebanku (first-person possessive)
bebanmu (possessive second-person)
bebannya (possessive third-person)

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

harta (plural harta-harta, first-person possessive hartaku, second-person possessive hartamu, third-person possessive hartanya)

harta-harta (plural)
hartaku (first-person possessive)
hartamu (possessive second-person)
hartanya (possessive third-person)

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

id-noun

ayat (plural ayat-ayat, first-person possessive ayatku, second-person possessive ayatmu, third-person possessive ayatnya)

ayat-ayat (plural)
ayatku (first-person possessive)
ayatmu (possessive second-person)
ayatnya (possessive third-person)

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

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


akun

akun (first-person possessive akunku, second-person possessive akunmu, third-person possessive akunnya)

akunku (first-person possessive)
akunmu (possessive second-person)
akunnya (possessive third-person)

* 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

id-noun

debet (first-person possessive debetku, second-person possessive debetmu, third-person possessive debetnya)

debetku (first-person possessive)
debetmu (possessive second-person)
debetnya (possessive third-person)

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

balans (plural balans-balans, first-person possessive balansku, second-person possessive balansmu, third-person possessive balansnya)

balans-balans (plural)
balansku (first-person possessive)
balansmu (possessive second-person)
balansnya (possessive third-person)

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 (plural kredit-kredit, first-person possessive kreditku, second-person possessive kreditmu, third-person possessive kreditnya)

krèdit (canonical)
kredit-kredit (plural)
kreditku (first-person possessive)
kreditmu (possessive second-person)
kreditnya (possessive third-person)

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.


pasiva

id-noun

pasiva (plural pasiva-pasiva, first-person possessive pasivaku, second-person possessive pasivamu, third-person possessive pasivanya)

pasiva-pasiva (plural)
pasivaku (first-person possessive)
pasivamu (possessive second-person)
pasivanya (possessive third-person)


utang

utang (plural utang-utang, first-person possessive utangku, second-person possessive utangmu, third-person possessive utangnya)

utang-utang (plural)
utangku (first-person possessive)
utangmu (possessive second-person)
utangnya (possessive third-person)

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

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


jurnal

jurnal (plural jurnal-jurnal, first-person possessive jurnalku, second-person possessive jurnalmu, third-person possessive jurnalnya)

jurnal-jurnal (plural)
jurnalku (first-person possessive)
jurnalmu (possessive second-person)
jurnalnya (possessive third-person)

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

ikatan (plural ikatan-ikatan, first-person possessive ikatanku, second-person possessive ikatanmu, third-person possessive ikatannya)

ikatan-ikatan (plural)
ikatanku (first-person possessive)
ikatanmu (possessive second-person)
ikatannya (possessive third-person)

Affixed ikat + -an, inherited from Malay ikatan.


buku harian

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

clq

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

id-noun

nêraca (plural neraca-neraca, first-person possessive neracaku, second-person possessive neracamu, third-person possessive neracanya)

nêraca (canonical)
neraca-neraca (plural)
neracaku (first-person possessive)
neracamu (possessive second-person)
neracanya (possessive third-person)

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.


neraca

id-noun

neraca (first-person possessive neracaku, second-person possessive neracamu, third-person possessive neracanya)

neracaku (first-person possessive)
neracamu (possessive second-person)
neracanya (possessive third-person)


buku besar

buku besar (first-person possessive buku besarku, second-person possessive buku besarmu, third-person possessive buku besarnya)

buku besar ku (first-person possessive)
buku besar mu (possessive second-person)
buku besar nya (possessive third-person)

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

clq

(accounting) general ledger, nominal ledger.


ayat jurnal penyesuaian

id-noun

ayat jurnal penyesuaian (first-person possessive ayat jurnal penyesuaianku, second-person possessive ayat jurnal penyesuaianmu, third-person possessive ayat jurnal penyesuaiannya)

ayat jurnal penyesuaian ku (first-person possessive)
ayat jurnal penyesuaian mu (possessive second-person)
ayat jurnal penyesuaian nya (possessive third-person)

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


utang usaha

id-noun

utang usaha (first-person possessive utang usahaku, second-person possessive utang usahamu, third-person possessive utang usahanya)

utang usaha ku (first-person possessive)
utang usaha mu (possessive second-person)
utang usaha nya (possessive third-person)

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.


piutang usaha

id-noun

piutang usaha (first-person possessive piutang usahaku, second-person possessive piutang usahamu, third-person possessive piutang usahanya)

piutang usaha ku (first-person possessive)
piutang usaha mu (possessive second-person)
piutang usaha nya (possessive third-person)


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

id-noun

pêmbukuan (plural pembukuan-pembukuan, first-person possessive pembukuanku, second-person possessive pembukuanmu, third-person possessive pembukuannya)

pêmbukuan (canonical)
pembukuan-pembukuan (plural)
pembukuanku (first-person possessive)
pembukuanmu (possessive second-person)
pembukuannya (possessive third-person)

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.


perhitungan

pêrhitungan (first-person possessive perhitunganku, second-person possessive perhitunganmu, third-person possessive perhitungannya)

pêrhitungan (canonical)
perhitunganku (first-person possessive)
perhitunganmu (possessive second-person)
perhitungannya (possessive third-person)


lembaran neraca

lembaran neraca (first-person possessive lembaran neracaku, second-person possessive lembaran neracamu, third-person possessive lembaran neracanya)

lembaran neraca ku (first-person possessive)
lembaran neraca mu (possessive second-person)
lembaran neraca nya (possessive third-person)

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


RAB

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


penyesuaian

pênyêsuaian (plural penyesuaian-penyesuaian, first-person possessive penyesuaianku, second-person possessive penyesuaianmu, third-person possessive penyesuaiannya)

pênyêsuaian (canonical)
penyesuaian-penyesuaian (plural)
penyesuaianku (first-person possessive)
penyesuaianmu (possessive second-person)
penyesuaiannya (possessive third-person)

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


aset lancar

aset lancar (first-person possessive aset lancarku, second-person possessive aset lancarmu, third-person possessive aset lancarnya)

aset lancar ku (first-person possessive)
aset lancar mu (possessive second-person)
aset lancar nya (possessive third-person)

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).


amortisasi

amortisasi (first-person possessive amortisasiku, second-person possessive amortisasimu, third-person possessive amortisasinya)

amortisasiku (first-person possessive)
amortisasimu (possessive second-person)
amortisasinya (possessive third-person)

the reduction of loan principal over a series of payments.

the distribution of the cost of an intangible asset, such as an intellectual property right, over the projected useful life of the asset.


laporan keuangan

laporan keuangan (plural laporan-laporan keuangan, first-person possessive laporan keuanganku, second-person possessive laporan keuanganmu, third-person possessive laporan keuangannya)

laporan-laporan keuangan (plural)
laporan keuangan ku (first-person possessive)
laporan keuangan mu (possessive second-person)
laporan keuangan nya (possessive third-person)

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

id-noun

pênyangkalan (plural penyangkalan-penyangkalan, first-person possessive penyangkalanku, second-person possessive penyangkalanmu, third-person possessive penyangkalannya)

pênyangkalan (canonical)
penyangkalan-penyangkalan (plural)
penyangkalanku (first-person possessive)
penyangkalanmu (possessive second-person)
penyangkalannya (possessive third-person)

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


akrual

akrual (plural akrual-akrual, first-person possessive akrualku, second-person possessive akrualmu, third-person possessive akrualnya)

akrual-akrual (plural)
akrualku (first-person possessive)
akrualmu (possessive second-person)
akrualnya (possessive third-person)

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

akun berjalan (plural akun-akun berjalan, first-person possessive akun berjalanku, second-person possessive akun berjalanmu, third-person possessive akun berjalannya)

akun-akun berjalan (plural)
akun berjalan ku (first-person possessive)
akun berjalan mu (possessive second-person)
akun berjalan nya (possessive third-person)

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


arus kas

id-noun

arus kas (plural arus-arus kas, first-person possessive arus kasku, second-person possessive arus kasmu, third-person possessive arus kasnya)

arus-arus kas (plural)
arus kas ku (first-person possessive)
arus kas mu (possessive second-person)
arus kas nya (possessive third-person)

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


deplesi

deplesi (plural deplesi-deplesi, first-person possessive deplesiku, second-person possessive deplesimu, third-person possessive deplesinya)

deplesi-deplesi (plural)
deplesiku (first-person possessive)
deplesimu (possessive second-person)
deplesinya (possessive third-person)

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

(Standard Malay)

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


depresiasi

depresiasi (plural depresiasi-depresiasi, first-person possessive depresiasiku, second-person possessive depresiasimu, third-person possessive depresiasinya)

depresiasi-depresiasi (plural)
depresiasiku (first-person possessive)
depresiasimu (possessive second-person)
depresiasinya (possessive third-person)

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

periode akuntansi (plural periode-periode akuntansi, first-person possessive periode akuntansiku, second-person possessive periode akuntansimu, third-person possessive periode akuntansinya)

periode-periode akuntansi (plural)
periode akuntansi ku (first-person possessive)
periode akuntansi mu (possessive second-person)
periode akuntansi nya (possessive third-person)

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

com

accounting period
accounting period#English


rekonsiliasi

id-noun

rekonsiliasi (plural rekonsiliasi-rekonsiliasi, first-person possessive rekonsiliasiku, second-person possessive rekonsiliasimu, third-person possessive rekonsiliasinya)

rekonsiliasi-rekonsiliasi (plural)
rekonsiliasiku (first-person possessive)
rekonsiliasimu (possessive second-person)
rekonsiliasinya (possessive third-person)

(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

akuntan publik (plural akuntan-akuntan publik, first-person possessive akuntan publikku, second-person possessive akuntan publikmu, third-person possessive akuntan publiknya)

akuntan-akuntan publik (plural)
akuntan publik ku (first-person possessive)
akuntan publik mu (possessive second-person)
akuntan publik nya (possessive third-person)

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)