aspek hukum

<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">MAKALAH HUKUM PERIKATAN DI PERBANKAN MENURUT AL-QUR’AN DAN UNDANG-UNDANG<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Makalah Ini Diajukan Untuk Memenuhi Tugas Kelompok Mata Kuliah Aspek Hukum Dalam Bank Syariah<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dosen Pengampu : Afif Abrori, M.E.I<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN; mso-no-proof: yes;"><!--[if gte vml 1]><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f"> <v:stroke joinstyle="miter"/> <v:formulas> <v:f eqn="if lineDrawn pixelLineWidth 0"/> <v:f eqn="sum @0 1 0"/> <v:f eqn="sum 0 0 @1"/> <v:f eqn="prod @2 1 2"/> <v:f eqn="prod @3 21600 pixelWidth"/> <v:f eqn="prod @3 21600 pixelHeight"/> <v:f eqn="sum @0 0 1"/> <v:f eqn="prod @6 1 2"/> <v:f eqn="prod @7 21600 pixelWidth"/> <v:f eqn="sum @8 21600 0"/> <v:f eqn="prod @7 21600 pixelHeight"/> <v:f eqn="sum @10 21600 0"/> </v:formulas> <v:path o:extrusionok="f" gradientshapeok="t" o:connecttype="rect"/> <o:lock v:ext="edit" aspectratio="t"/> </v:shapetype><v:shape id="Picture_x0020_0" o:spid="_x0000_i1025" type="#_x0000_t75" alt="images.jpeg" style='width:172.5pt;height:164.25pt;visibility:visible; mso-wrap-style:square'> <v:imagedata src="file:///C:\Users\ZONACO~1\AppData\Local\Temp\msohtmlclip1\01\clip_image001.jpg" o:title="images"/> </v:shape><![endif]--><!--[if !vml]--><img alt="images.jpeg" height="219" src="file:///C:/Users/ZONACO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image001.jpg" v:shapes="Picture_x0020_0" width="230" /><!--[endif]--></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Disusun Oleh :<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 21.3pt;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kelompok 1        :           FITRI LISTIANI<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 108.0pt; margin-right: 0cm; margin-top: 0cm; text-indent: 36.0pt;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">HANIF FITRIANI<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 108.0pt; margin-right: 0cm; margin-top: 0cm; text-indent: 36.0pt;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">RAHNI ARINI<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 300%; margin-bottom: .0001pt; margin-bottom: 0cm; text-indent: 21.3pt;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 300%;">Kelas                    :           PBS A<o:p></o:p></span></b></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-indent: 21.3pt;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%;">PRODY D3 PERBANKAN SYARIAH JURUSAN SYARIAH DAN EKONOMI ISLAM STAIN JURAI SIWO METRO LAMPUNG<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">TP : 20014/2015<o:p></o:p></span></b></div> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> </span></b> <br /> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 300%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 300%;">KATA PENGANTAR<o:p></o:p></span></b></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Puji syukur kepada Allah SWT karena rahmat dan hidayahnya makalah yang berjudul hukum perikatan di perbankan menurut al-quran dan undang-undang ini dapat diselesaikan tanpa hambatan suatu apapun.<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Semoga makalah ini dapat bermanfaat bagi penyusun dan khayalak ramai sebagai suatu ilmu yang dapat menambah wawasan bagi kita semua.<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penyusun meminta kritik dan saran dari pembaca apabila didalam penulisan dan materi yang penyusun sajikan kurang, karena makalah ini jauh dari kesempurnaan.<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div align="right" class="MsoNormal" style="text-align: right;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Metro,      Oktober 2014<o:p></o:p></span></div> <div align="right" class="MsoNormal" style="text-align: right;"> <br /></div> <div align="right" class="MsoNormal" style="text-align: right;"> <br /></div> <div align="right" class="MsoNormal" style="text-align: right;"> <br /></div> <div align="right" class="MsoNormal" style="margin-right: 28.3pt; text-align: right;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penyusun<br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> <o:p></o:p></span></div> <div align="center" class="MsoNormal" style="line-height: 300%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 300%;">DAFTAR ISI<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">HALAMAN DEPAN.................................................................................              i<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">KATA PENGANTAR..............................................................................             ii<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">DAFTAR ISI..............................................................................................            iii<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">BAB I PENDAHULUAN.........................................................................             1<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -14.2pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">  </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Latar Belakang...............................................................................             1<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -14.2pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">B.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">  </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rumusan Masalah..........................................................................             1<o:p></o:p></span></div> <div class="MsoListParagraphCxSpLast" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -14.2pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">C.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">  </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Tujuan............................................................................................             2<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BAB II PEMBAHASAN...........................................................................             3<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -14.2pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">  </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian Hukum Perikatan.........................................................             3<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -14.2pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">B.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">  </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Dasar Hukum Perikatan Di Dalam Al-Quran, Al Hadist dan Undang-Undang                  4<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -14.2pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">C.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">  </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Perikatan Hukum Akibat Perjanjian..............................................             8<o:p></o:p></span></div> <div class="MsoListParagraphCxSpLast" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -14.2pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">D.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">  </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Perikatan Hukum yang Timbul dari Undang-Undang<b>...................             9</b><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BAB III KESIMPULAN...........................................................................           10<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">DAFTAR PUSTAKA...............................................................................           11<o:p></o:p></span></b></div> <br /> <div class="MsoNormal"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> </span><b style="line-height: 150%; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BAB I</span></b></div> <div align="center" class="MsoNormal" style="line-height: 300%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 300%;">PENDAHULUAN<o:p></o:p></span></b></div> <div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo1; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -21.3pt;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">      </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Latar Belakang<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 35.4pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perkembangan perbankan syariah di Indonesia telah menjadi tolak ukur keberhasilan eksistensi ekonomi syariah. Bank muamalat sebagai bank syariah pertama dan menjadi pioneer bagi bank syariah lainnya telah lebih dahulu menerapkan system ini ditengah menjamurnya bank-bank konvensional. Terbukti, krisis 1998 telah menenggelamkan bank-bank konvensional dan banyak yang dilikuidasi karena kegagalan system bunganya. Berbanding terbalik dengan bank muamalat yang justru mampu bertahan dari badai krisis tersebut dan menunjukan kinerja yang meningkat. <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 35.4pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hal inilah yang mendorong mulai dilirik system ekonomi syariah sebagai salah satu alternative bagi system ekonomi Indonesia. Bahkan apabila ekonomi syariah diterapkan secara maksimal didukung oleh instrumen keuangan dan produk- produk hukum yang memayungi, akan mampu membawa Indonesia menjadi negara kuat secara ekonomi yang berbasis kerakyatan. Untuk itu sangat dibutuhkan peran serta seluruh elemen masyarakat mulai dari pemerintah maupun masyarakat sebagai pelaku dan user.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 35.4pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dengan adanya suatu perikatan antara bank dengan pihak nasabah akan mewujudkan suatu interaksi dalam kegiatan muamallah yang sesuai dengan undang-undang dan ketentuan syariah.<o:p></o:p></span></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: right dotted 354.4pt blank 14.0cm;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo1; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -21.3pt;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">B.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">       </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rumusan Masalah<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagaimana penegertian hukum perikatan ?<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagaimana dasar hukum perikatan di dalam al-qiran, al hadist dan undang-undang ?<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagaimana perikatan hukum akibat perjanjian ?<o:p></o:p></span></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo3; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Bagaimana perikatan hukum yang timbul dari undang-undang ?<o:p></o:p></span></div> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> </span></b> <div class="MsoNormal"> <br /></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo1; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -21.3pt;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">C.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">      </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Tujuan<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo4; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk mengetahui penegertian hukum perikatan,<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo4; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk mengetahui dasar hukum perikatan di dalam al-quran, al hadist dan undang-undang,<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo4; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk mengetahui perikatan hukum akibat perjanjian,<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 54.0pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo4; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Untuk mengetahui perikatan hukum yang timbul dari undang-undang.<o:p></o:p></span></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: right dotted 354.4pt blank 14.0cm;"> <br /></div> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> </span> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BAB II<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 300%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 300%;">PEMBAHASAN<o:p></o:p></span></b></div> <div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -21.3pt;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">      </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian Hukum Perikatan<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="color: #0d0900; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hukum adalah seperangkat norma atau kaidah yang berfungsi mengatur tingkah laku manusia dengan tujuan untuk ketentraman dan ketertiban dalam masyarakat.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perikatan yang dalam bahasa Belanda disebut <i>verbentenis</i> adalah suatu hubungan hukum antara dua belah pihak, yang isinya adalah hak dan kewajiban suatu hak untuk menuntut sesuatu dan dipihak lain suatu kewajiban untuk memenuhi tuntutan itu.<a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftn1" name="_ftnref1" title=""><span class="MsoFootnoteReference">^{<!--[if !supportFootnotes]--><span class="MsoFootnoteReference">^{<span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[1]</span>}</span><!--[endif]-->}</span></a>Apabila tuntutan itu tidak dipenuhi secara suka rela maka pihak yang dirugikan dapat menuntut kepada Hakim di Pengadilan. Sedangkan pengertian perjanjian adalah suatu peristiwa dimana seorang berjanji kepada orang lain atau dua orang itu saling berjanji untuk melaksanakan suatu hal.<a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftn2" name="_ftnref2" title=""><span class="MsoFootnoteReference">^{<!--[if !supportFootnotes]--><span class="MsoFootnoteReference">^{<span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[2]</span>}</span><!--[endif]-->}</span></a> Oleh karena itu hubungan antara perikatan dan perjanjian adalah bahwa perjanjian itu menerbitkan perikatan. Dengan perkataan lain perjanjian adalah sumber utama, dari perikatan, disamping sumber sumber lain. Oleh karena itu perikatan itu dilahirkan dari perjanjian, undang undang dan hukum tak tertulis.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hukum perikatan merupakan suatu perjanjian atau perikatan yang sengaja dibuat secara tertulis, sehingga dapat digunakan sebagai alat bukti bagi para pihak yang berkepentingan.<a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftn3" name="_ftnref3" title=""><span class="MsoFootnoteReference">^{<!--[if !supportFootnotes]--><span class="MsoFootnoteReference">^{<span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">[3]</span>}</span><!--[endif]-->}</span></a><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam fiqh muamalah, pengertian kontrak pejanjian masuk dalam bab pembahasan tentang akad. Pengertian akad (al-‘aqd) secara bahasa dapat diartikan sebagai perikatan atau perjanjian.<a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftn4" name="_ftnref4" title=""><span class="MsoFootnoteReference">^{<!--[if !supportFootnotes]--><span class="MsoFootnoteReference">^{<span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">[4]</span>}</span><!--[endif]-->}</span></a><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jadi, yang dimaksud dengan Hukum kontrak syariah adalah hokum yang mengatur perjanjian atau perikatan yang sengaja dibuat secara tertulis berdasarkan prinsip-prinsip syariah, sebagai alat bukti bagi para pihak yang berkepentingan.<a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftn5" name="_ftnref5" title=""><span class="MsoFootnoteReference">^{<!--[if !supportFootnotes]--><span class="MsoFootnoteReference">^{<span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">[5]</span>}</span><!--[endif]-->}</span></a><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam pearbankan hukum perikatan merupakan suatu perjanjian atau perikatan yang sengaja dibuat secara tertulis oleh pihhak bank dengan nasabah sehingga dapat digunakan sebagai alat bukti bagi para pihak yang berkepentingan.</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: right dotted 354.4pt blank 14.0cm;"> <br /></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -21.3pt;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">B.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">       </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dasar Hukum Perikatan Di Dalam Al-Quran, Al Hadist Dan Undang-Undang<o:p></o:p></span></b></div> <div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span lang="EN-US">Dalam hukum Islam,<a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftn6" name="_ftnref6" title=""><span class="MsoFootnoteReference">^{<!--[if !supportFootnotes]--><span class="MsoFootnoteReference">^{<span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">[6]</span>}</span><!--[endif]-->}</span></a>perikatan disebut <i>iltizam</i>. Menurut istilah <i>fiqh</i>, perikatan (<i>iltizam</i>) ini didefinisikan sebagai: “Suatu tindakan yang meliputi: pemunculan, pemindahan, dan pelaksanaan hak.” Definisi perikatan ini sejalan dengan pengertian akad (perjanjian) dalam arti umumnya selain juga tercakup kedalamnya penger</span>t<span lang="EN-US">ian <i>tasaruf</i> dan kehendak pribadi. Perikatan dapat muncul dari perseorangan (seperti wakaf, wasiat, dll.), maupun dari dua belah pihak (sepert jual-beli, <i>ijarah</i>, dll).</span></div> <div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span lang="EN-US">Menurut Mustafa Ahmad al-Zarqa, perikatan dalam perspektif UU Islam (<i>qanun</i>) didefinisikan sebagai: “Keadaan tertentu seseorang yang ditetapkan syari’ah untuk dilakukan atau tidak dilakukan demi mewujudkan kemaslahatan pihak lain.”</span></div> <div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span lang="EN-US">Unsur-unsur pembentuk perikatan dalam perspektif <i>fiqh</i> adalah:</span></div> <div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo5; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]-->1.<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">         </span><!--[endif]--><i><span lang="EN-US">Multazam Iah</span></i><span lang="EN-US"> yaitu orang yang berhak atas suatu prestasi.</span></div> <div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo5; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]-->2.<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">         </span><!--[endif]--><i><span lang="EN-US">Multazim,</span></i><span lang="EN-US"> yaitu orang yang berkewajiban memenuhi suatu prestasi.</span></div> <div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo5; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]-->3.<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">         </span><!--[endif]--><i><span lang="EN-US">Mahal al-iltizam,</span></i><span lang="EN-US"> atau obyek perikatan</span></div> <div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo5; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><span lang="EN-US">4.<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span lang="EN-US">Perbuatan yang dituntut untuk mewujudkan perikatan.<o:p></o:p></span></div> <div class="western" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l5 level1 lfo5; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]-->5.<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">         </span><!--[endif]--><i><span lang="EN-US">Iltizam</span></i><span lang="EN-US"> atau perikatan itu sendiri.</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Sesuatu atau peristiwa yang menimbulkan terjadinya perikatan disebut sebagi sumber perikatan <i>(masdar al-iltizam</i>). Sumber-sumber perikatan tersebut dalam hukum Islam adalah: akad, kehendak pribadi, perbuatan melawan hukum, perbuatan sesuai hukum, dan syari’ah.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="color: #0d0900; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Secara etimologis perjanjian dalam Bahasa Arab diistilahkan dengan mu‟âhadah ittifa atau akad. Dalam Al Quran sendiri setidaknya ada 2 (dua) istilah yang berkaitan dengan perjanjian<a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftn7" name="_ftnref7" title=""><span class="MsoFootnoteReference">^{<!--[if !supportFootnotes]--><span class="MsoFootnoteReference">^{<span style="color: #0d0900; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[7]</span>}</span><!--[endif]-->}</span></a>, yaitu kata akad (al‟aqdu) dan kata „ahd (al-„ahdu) Al Quran memakai kata pertama dalam perikatan atau perjanjian, sedangkan kata yang kedua dalam berarti masa, pesan penyempurnaan dan janji atau perjanjian. Oleh karenanya kata akad disamakan dengan istilah perikatan atau verbintenis sedangkan kata al-„ahdu dapat dikatakan dengan istilah perjanjian atau overenkomst yang diartikan ssebagai suatu pernyataan dari seseorang untuk mengerjakan atau mengerjakan sessuatu.<a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftn8" name="_ftnref8" title=""><span class="MsoFootnoteReference">^{<!--[if !supportFootnotes]--><span class="MsoFootnoteReference">^{<span style="color: #0d0900; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[8]</span>}</span><!--[endif]-->}</span></a> Adapun kata „ahdu dapat ditemukan dalam Al Quran surat An Nahal ayat91 </span><span style="color: #0d0900; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-language: IN; mso-no-proof: yes;"><!--[if gte vml 1]><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f"> <v:stroke joinstyle="miter"/> <v:formulas> <v:f eqn="if lineDrawn pixelLineWidth 0"/> <v:f eqn="sum @0 1 0"/> <v:f eqn="sum 0 0 @1"/> <v:f eqn="prod @2 1 2"/> <v:f eqn="prod @3 21600 pixelWidth"/> <v:f eqn="prod @3 21600 pixelHeight"/> <v:f eqn="sum @0 0 1"/> <v:f eqn="prod @6 1 2"/> <v:f eqn="prod @7 21600 pixelWidth"/> <v:f eqn="sum @8 21600 0"/> <v:f eqn="prod @7 21600 pixelHeight"/> <v:f eqn="sum @10 21600 0"/> </v:formulas> <v:path o:extrusionok="f" gradientshapeok="t" o:connecttype="rect"/> <o:lock v:ext="edit" aspectratio="t"/> </v:shapetype><v:shape id="Picture_x0020_1" o:spid="_x0000_i1025" type="#_x0000_t75" style='width:513.75pt;height:160.5pt;visibility:visible;mso-wrap-style:square'> <v:imagedata src="file:///C:\Users\ZONACO~1\AppData\Local\Temp\msohtmlclip1\01\clip_image001.png" o:title=""/> </v:shape><![endif]--><!--[if !vml]--><img height="214" src="file:///C:/Users/ZONACO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image002.jpg" v:shapes="Picture_x0020_1" width="685" /><!--[endif]--></span><span style="color: #0d0900; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="color: #0d0900; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dan tepatilah Perjanjian dengan Allah apabila kamu berjanji dan janganlah kamu membatalkan sumpah-sumpah(mu) itu, sesudah meneguhkannya, sedang kamu telah menjadikan Allah sebagai saksimu (terhadap sumpah-sumpahmu itu). Sesungguhnya Allah mengetahui apa yang kamu perbuat. <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="color: #0d0900; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Meskipun perjanjian mempunyai dua padanan kata yaitu „aqdu dan „ahdu, namun pemakaian aqdu lebih banyak dipergunakan dalam hukum muamalah. Rumusan „aqdu yang telah ditransliterasi menjadi akad merupakan perjanjian kedua belah pihak yang bertujuan saling mengikatkan diri tentang perbuatan yang akan dilakukan dalam suatu hal yang khusus setelah akad secara efeektif mulai diberlakukan. Dengan demikian aqad ditunjukan dalam ijab dan qabul yang menunjukkan adanya kerelaan kedua belah pihak.<a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftn9" name="_ftnref9" title=""><span class="MsoFootnoteReference">^{<!--[if !supportFootnotes]--><span class="MsoFootnoteReference">^{<span style="color: #0d0900; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[9]</span>}</span><!--[endif]-->}</span></a> Pentingnya suatu perjanjian juga disebutkan dalam hadits Rasulullah yang diriwayatkan al-Tirmidzi dari Amr bin „Auf yang artinya :   <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="color: #0d0900; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kaum muslimin terikat dengan syarat-syarat mereka kecuali syarat yang mengharamkan yang halal atau menghalalkan yang haram.<a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftn10" name="_ftnref10" title=""><span class="MsoFootnoteReference">^{<!--[if !supportFootnotes]--><span class="MsoFootnoteReference">^{<span style="color: #0d0900; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[10]</span>}</span><!--[endif]-->}</span></a> Dalam hadits di atas Rasulullah memerintahkan untuk mentaati terhadap perjanjian yang dibuat oleh masing-masing pihak. Ketentuan yang diambil dari hadits ini adalah mengenai isi perjanjian tidak boleh bertentangan dengan hukum Islam. <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="color: #0d0900; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian akad juga dapat ditemukan dalam Peraturan Bank Indonesia Nomor 7/46/PBI/2005 tentang Akad Penghimpunan dan Penyaluran Dana Bagi Bank Yang Melaksanakan Kegiatan Usaha Berdasarkan Prinsip Syariah Pasal 1 ayat 3 menyebutkan bahwa akad adalah perjanjian tertulis yang memuat ijab (penawaran) dan qabul (penerimaan) antara Bank dengan pihak lain yang berisi hak dan kewajiban masing-masing pihak sesuai dengan prinsip syariah. Sedangkan dalam Undang-Undang Perbankan Syariah Pasal 1 ayat 13 menyebutkan akad adalah kesepakatan tertulis antara Bank Syariah dan Unit Usaha Syariah dan pihak lain yang memuat adanya hak dan kewajiban bagi masing-masing pihak sesuai dengan prinsip syariah. Ada kemajuan secara substansial antara pengertian perjanjian dikemukakan oleh ahli hukum Islam dengan perjanjian yang tertuang dalam peraturan perundang-undangan. Peraturan Bank Indonesia dan Undang- Undang Perbankan Syariah keduanya memandang unsur kesepakatan tertulis sebagai sebuah keharusan  dalam sebuah perjanjian.  Seperti halnya dalam hukum perdata, hukum Islam juga memberikan ketentuan terhadap keabsahan suatu perjanjian. Tinjauan terhadap ijab kabul, sighat akad serta ketentuan subyek dan obyek akad merupakan kajian dalam hukum Islam menentukan terhadap keabsahan suatu perjanjian. Yang perlu diketengahkan di sini adalah mengenai kebebasan dalam membuat sebuah perjanjian. Syariat Islam memberikan kebebasan kepada setiap orang yang melakukan akad sesuai dengan yang diinginkan, tetapi yang menentukan akibat hukumnya adalah ajaran agama.<a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftn11" name="_ftnref11" title=""><span class="MsoFootnoteReference">^{<!--[if !supportFootnotes]--><span class="MsoFootnoteReference">^{<span style="color: #0d0900; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[11]</span>}</span><!--[endif]-->}</span></a>  Hal ini sesuai pula dengan kaidah hukum dari Ibnu Taimiyah yang dikutif oleh A. Djazuli yang artinya :  Dasar dari akad adalah keridhoan kedua belah pihak.<a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftn12" name="_ftnref12" title=""><span class="MsoFootnoteReference">^{<!--[if !supportFootnotes]--><span class="MsoFootnoteReference">^{<span style="color: #0d0900; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[12]</span>}</span><!--[endif]-->}</span></a></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> </span><span style="color: #0d0900; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ketentuan pasal 1233 BW berbunyi sebagai berikut : “ Tiap – tiap perikatan dilahirkan baik karena persetujuan, baik karena undang-undang.”<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Fakta hukum</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> yang dapat dicermati dari ketentuan pasal di atas, maka perikatan bersumber dari 2 hal, yaitu : Perjanjian dan Undang-undang.</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sedangkan Perjanjian menurut Pasal 1313 Kitab Undang Undang Hukum Perdata adalah suatu perbuatan dengan mana satu orang atau lebih mengikatkan dirinya terhadap satu orang lain atau lebih. Perjanjian juga dinamakan persetujuan karena dua pihak bersetuju untuk melakukan sesuatu. <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perkataan Kontrak menurut Subekti adalah lebih sempit karena ditujukan kepada perjanjian atau persetujuan yang tertulis .<a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftn13" name="_ftnref13" title=""><span class="MsoFootnoteReference">^{<!--[if !supportFootnotes]--><span class="MsoFootnoteReference">^{<span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[13]</span>}</span><!--[endif]-->}</span></a> Salah satu definisi yang diberikan oleh Kamus bahwa Kontrak adalah suatu kesepakatan yang diperjanjikan ( <i>promissory agreement</i> ) diantara dua atau lebih pihak yang dapat menimbulkan, memodifikasi, atau menghilangkan hubungan hukum .<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam pembahasan mengenai dasar hukum ini berkenaan dengan ketentuan pasal 1233 BW, yaitu dasar hukum tentang syarat – syarat sahnya suatu perikatan.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dasar hukum yang menjadi acuan syarat – syarat sahnya suatu perikatan adalah pasal1320 BW, yaitu sebagai berikut :<a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftn14" name="_ftnref14" title=""><span class="MsoFootnoteReference">^{<!--[if !supportFootnotes]--><span class="MsoFootnoteReference">^{<span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">[14]</span>}</span><!--[endif]-->}</span></a><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo6; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sepakat<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo6; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">cakap<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo6; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">suatu hal tertentu<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-list: l1 level1 lfo6; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">sebab yang diperbolehkan.<o:p></o:p></span></div> <div class="MsoNormal" style="margin: 0cm 0cm 0.0001pt 14.2pt; text-align: justify;"> <br /></div> <div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -21.3pt;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">C.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">      </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perikatan hukum akibat perjanjian<a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftn15" name="_ftnref15" title=""><span class="MsoFootnoteReference">^{<!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><b>^{<span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[15]</span>}</b></span><!--[endif]-->}</span></a><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perjanjian berdasarkan pasal 1313 BW, maka “suatu perjanjian adalah suatu perbuatan dengan mana satu orang atau lebih mengikatkan dirinya terhadap satu orang lain atau lebih.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dari sini dapat dipahami bahwa terdapat para pihak yang bersepakat untuk melakukan perikatan. Para pihak tersebut dapat disebut dengan kreditur dan debitur. Perjanjian merupakan instrument yang dapat digunakan oleh para pihak, demi menjamin kepentingannya masing – masing.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam hal ini hukum perdata merupakan hukum yang bersifat mengatur atau disebut juga dengan regelend recht. Hal dapat ditafsirkan, bahwa para pihak dapat membuat suatu perikatan sesuai dengan kehendaknya, namun tidak boleh melanggar ketentuan undang-undang, kesusilaan dan ketertiban umum. Di sinilah dapat dikatakan, adanya asas kebebasan berkontrak, yang merupakan salah satu asas terpenting dalam perjanjian dapat diberlakukan melalui kehendak para pihak yang dituangkan dalam suatu perjanjian.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Selanjutnya, perjanjian yang telah dibuat oleh para pihak tersebut akan menjadi lex specialist derogate legi generalis bagi para pihak yang berjanji, yaitu perjanjian tersebut akan mengesampingkan peraturan – peraturan yang lainnya, namun apabila suatu ketentuan tidak diatur dalam perjanjian tersebut, maka akan berlaku peraturan yang bersifat umum. Selain itu, bahwa perjanjian yang telah dibuat oleh para pihak akan mempunyai kekuatan mengikat sebagai mana undang-undang bagi keduanya, hal ini dikenal dengan asas pacta sunt servanda.<o:p></o:p></span></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; tab-stops: right dotted 354.4pt blank 14.0cm;"> <br /></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -14.2pt;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">D.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">  </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Perikatan Hukum Yang Timbul Dari Undang-Undang<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perikatan hukum yang timbul dari undang-undang yaitu bahwa undang-undang dapat dijadikan acuan dalam suatu perikatan dalam perbankan dan kegiatan muamalah lainnya  (contohnya : jual beli dan sewa menyewa, dll). Undang-undang telah mengaturnya dan para pihak dapat menjadikannya acuan dalam perikatan yang dilakukannya. Namun meskipun telah diatur dalam undang-undang, sebagaimana yang telah dikemukakan pada poin C di atas, bahwa perikatan masuk dalam ranah hukum perdata dan bersifat regelend recht. Jadi para pihak dapat memilih, sesuai dengan undang-undang sajakah, ataukah membuat suatu perjanjian.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hal ini dapat dipahami, bahwa perikatan yang bersumber dari undang-undang terbagi menjadi 2, yaitu : ditentukan oleh undang-undang dan perbuatan manusia (perjanjian).<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dalam perbankan banyak sekali dijumpai pelanggaran-pelanggaran yang dilakukan oleh nasabah dan pada akhirnya nasabah juga akan diberi sanksi atas pelanggarannya dengan pihak bank atas ketidak mauannya dalam memenuhi kewajibannya.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 14.2pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 42.5pt;"> <br /></div> <div class="MsoNormal" style="margin-left: 14.2pt; text-indent: 42.5pt;"> <br /></div> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> </span></b> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: right dotted 354.4pt blank 14.0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BAB III<o:p></o:p></span></b></div> <div align="center" class="MsoListParagraphCxSpMiddle" style="line-height: 300%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; tab-stops: right dotted 354.4pt blank 14.0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 300%;">KESIMPULAN<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; tab-stops: right dotted 354.4pt blank 14.0cm; text-align: justify; text-indent: 1.0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hukum perikatan merupakan suatu perjanjian atau perikatan yang sengaja dibuat secara tertulis, sehingga dapat digunakan sebagai alat bukti bagi para pihak yang berkepentingan.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ketentuan pasal 1233 BW berbunyi sebagai berikut : “ Tiap – tiap perikatan dilahirkan baik karena persetujuan, baik karena undang-undang.”<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Fakta hukum</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> yang dapat dicermati dari ketentuan pasal di atas, maka perikatan bersumber dari 2 hal, yaitu : Perjanjian dan Undang-undang.</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Sedangkan Perjanjian menurut Pasal 1313 Kitab Undang Undang Hukum Perdata adalah suatu perbuatan dengan mana satu orang atau lebih mengikatkan dirinya terhadap satu orang lain atau lebih. <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;"> <span style="color: #0d0900; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pentingnya suatu perjanjian juga disebutkan dalam hadits Rasulullah yang diriwayatkan al-Tirmidzi dari Amr bin „Auf yang artinya :   <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;"> <span style="color: #0d0900; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kaum muslimin terikat dengan syarat-syarat mereka kecuali syarat yang mengharamkan yang halal atau menghalalkan yang haram.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perjanjian berdasarkan pasal 1313 BW, maka “suatu perjanjian adalah suatu perbuatan dengan mana satu orang atau lebih mengikatkan dirinya terhadap satu orang lain atau lebih</span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perikatan yang bersumber dari undang-undang terbagi menjadi 2, yaitu : ditentukan oleh undang-undang dan perbuatan manusia (perjanjian).<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;"> <br /></div> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> </span></b> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoListParagraph" style="line-height: 300%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; tab-stops: right dotted 354.4pt blank 14.0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 300%;">DAFTAR PUSTAKA<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;"> <em><span style="font-size: 12.0pt; line-height: 150%;">Subekti</span></em><span class="st"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">, 1976, <i>Aspek-aspek </i></span></span><em><span style="font-size: 12.0pt; line-height: 150%;">Hukum Perikatan</span></em><span class="st"><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> Nasional</span></i></span><span class="st"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">,Bandung.</span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Burhanuddin S, 2009, <i>Hukum Kontrak Syariah</i>, Yogyakarta: BPFE-Yogyakarta.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoFootnoteText" style="line-height: 150%; text-align: justify; text-indent: 1.0cm;"> <a href="http://mrusydi73.blogspot.com/2007/11/kuliah-hukum-perikatan-islam.html"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://mrusydi73.blogspot.com/2007/11/kuliah-hukum-perikatan-islam.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;"> <span style="color: #0d0900; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">I. G. Ray Widjaya, 2004, Merancang Suatu Kontrak Teori dan Praktek, (Bekasi: Kesaint Blanc.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;"> <span style="color: #0d0900; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Mariam Darus Badrulzaman, 2001, Kompilasi Hukum Perikatan, (Bandung: Citra Aditya Bhakti). <o:p></o:p></span></div> <div class="MsoFootnoteText" style="line-height: 150%; text-align: justify; text-indent: 1.0cm;"> <span style="color: #0d0900; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Abdul Ghofur Anshori, Pokok-pokok Hukum Perjanjian Islam di Indonesia.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoFootnoteText" style="line-height: 150%; text-align: justify; text-indent: 1.0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Konsideran beberapa fatwa Dewan Syari‟ah Nasional, salah satunya Nomor 02/DSN- MUI/2000 tentang Tabungan.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Faturrahman Djamil, 2001, Hukum Perjanjian Syariah, dalam Kompilasi Hukum Perikatan oleh Mariam Darus Badrulzaman (Bandung: Citra Aditya Bakti).<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 1.0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">A. Djazuli, 2006, Kaidah-kaidah Fiqh, Kaidah-kaidah Hukum Islam dalam Menyelesaikan Masalah-masalah yang Praktis, (Jakarta: Prenada Media Group).<o:p></o:p></span></div> <div class="MsoFootnoteText" style="line-height: 150%; text-align: justify; text-indent: 1.0cm;"> <span class="MsoFootnoteReference"><span style="font-size: 12.0pt; line-height: 150%;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;">[1]</span></span><!--[endif]--></span></span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"> <em>Subekti</em><span class="st">, 1963, <i>Hukum Perjanjian</i>, (Jakarta : PT Intermesa).</span><o:p></o:p></span></div> <div class="MsoFootnoteText" style="line-height: 150%; text-align: justify; text-indent: 1.0cm;"> <a href="http://fery-law.mhs.narotama.ac.id/category/hukum-perikatan/"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://fery-law.mhs.narotama.ac.id/category/hukum-perikatan/</span></a></div> <div> <!--[if !supportFootnotes]--><br clear="all" /> <hr align="left" size="1" width="33%" /> <!--[endif]--> <div id="ftn1"> <div class="MsoFootnoteText" style="margin-left: 1.0cm; text-align: justify;"> <a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftnref1" name="_ftn1" title=""><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%;">[1]</span></span><!--[endif]--></span></span></a><span style="font-size: 11.0pt;"> <em><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">Subekti</span></em><span class="st">,<i>Aspek-aspek </i></span><em><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">Hukum Perikatan</span></em><span class="st"><i> Nasional</i>. (Bandung: Alumni,1976) ,</span><em><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">hal.12</span></em><o:p></o:p></span></div> </div> <div id="ftn2"> <div class="MsoFootnoteText" style="margin-left: 1.0cm; text-align: justify;"> <a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftnref2" name="_ftn2" title=""><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%;">[2]</span></span><!--[endif]--></span></span></a><span style="font-size: 11.0pt;"> <i>Ibid</i>,hal.1<o:p></o:p></span></div> </div> <div id="ftn3"> <div class="MsoNormal" style="margin-left: 1cm; text-align: justify;"> <a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftnref3" name="_ftn3" title=""><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%;">[3]</span></span><!--[endif]--></span></span></a> Burhanuddin S, 2009, <i>Hukum Kontrak Syariah</i>, Yogyakarta: BPFE-Yogyakarta, hlm 11<o:p></o:p></div> </div> <div id="ftn4"> <div class="MsoFootnoteText" style="margin-left: 1.0cm; text-align: justify;"> <a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftnref4" name="_ftn4" title=""><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%;">[4]</span></span><!--[endif]--></span></span></a><span style="font-size: 11.0pt;"> </span><span style="font-size: 11.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ibid, hlm 12</span></div> </div> <div id="ftn5"> <div class="MsoFootnoteText" style="margin-left: 1.0cm; text-align: justify;"> <a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftnref5" name="_ftn5" title=""><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%;">[5]</span></span><!--[endif]--></span></span></a><span style="font-size: 11.0pt;"> </span><span style="font-size: 11.0pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ibid, hlm 12</span><span style="font-size: 11.0pt;"><o:p></o:p></span></div> </div> <div id="ftn6"> <div class="MsoFootnoteText" style="margin-left: 1.0cm; text-align: justify;"> <a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftnref6" name="_ftn6" title=""><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%;">[6]</span></span><!--[endif]--></span></span></a><span style="font-size: 11.0pt;"> </span><a href="http://mrusydi73.blogspot.com/2007/11/kuliah-hukum-perikatan-islam.html"><span style="font-size: 11.0pt;">http://mrusydi73.blogspot.com/2007/11/kuliah-hukum-perikatan-islam.html</span></a></div> </div> <div id="ftn7"> <div class="MsoNormal" style="margin-left: 1.0cm; text-align: justify;"> <a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftnref7" name="_ftn7" title=""><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%;">[7]</span></span><!--[endif]--></span></span></a> <span style="color: #0d0900; mso-bidi-font-family: Arial;">I. G. Ray Widjaya, Merancang Suatu Kontrak Teori dan Praktek, (Bekasi: Kesaint Blanc, 2004), hal. 35. 36 Mariam Darus Badrulzaman, Kompilasi Hukum Perikatan, (Bandung: Citra Aditya Bhakti, 2001), hal 247. <o:p></o:p></span></div> </div> <div id="ftn8"> <div class="MsoFootnoteText" style="margin-left: 1.0cm; text-align: justify;"> <a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftnref8" name="_ftn8" title=""><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%;">[8]</span></span><!--[endif]--></span></span></a><span style="font-size: 11.0pt;"> </span><span style="color: #0d0900; font-size: 11.0pt; mso-bidi-font-family: Arial;">Abdul Ghofur Anshori, Pokok-pokok Hukum Perjanjian Islam di Indonesia, hal. 19.</span><span style="font-size: 11.0pt;"><o:p></o:p></span></div> </div> <div id="ftn9"> <div class="MsoFootnoteText" style="margin-left: 1.0cm; text-align: justify;"> <a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftnref9" name="_ftn9" title=""><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[9]</span></span><!--[endif]--></span></span></a> <span style="color: #0d0900; mso-bidi-font-family: Arial;">Abdul Ghofur Anshori, Pokok-pokok Hukum Perjanjian Islam di Indonesia, hal. 20.</span></div> </div> <div id="ftn10"> <div class="MsoFootnoteText" style="margin-left: 1.0cm; text-align: justify;"> <a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftnref10" name="_ftn10" title=""><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[10]</span></span><!--[endif]--></span></span></a>  Konsideran beberapa fatwa Dewan Syari‟ah Nasional, salah satunya Nomor 02/DSN- MUI/2000 tentang Tabungan.</div> </div> <div id="ftn11"> <div class="MsoNormal" style="margin-left: 1.0cm; text-align: justify;"> <a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftnref11" name="_ftn11" title=""><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%;">[11]</span></span><!--[endif]--></span></span></a> Faturrahman Djamil, Hukum Perjanjian Syariah, dalam Kompilasi Hukum Perikatan oleh Mariam Darus Badrulzaman (Bandung: Citra Aditya Bakti, 2001), hal. 249. </div> </div> <div id="ftn12"> <div class="MsoFootnoteText" style="margin-left: 1.0cm; text-align: justify;"> <a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftnref12" name="_ftn12" title=""><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%;">[12]</span></span><!--[endif]--></span></span></a><span style="font-size: 11.0pt;"> A. Djazuli, Kaidah-kaidah Fiqh, Kaidah-kaidah Hukum Islam dalam Menyelesaikan Masalah-masalah yang Praktis, (Jakarta: Prenada Media Group, 2006), hal 131<o:p></o:p></span></div> </div> <div id="ftn13"> <div class="MsoFootnoteText" style="margin-left: 1.0cm; text-align: justify;"> <a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftnref13" name="_ftn13" title=""><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; font-size: 11.0pt; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%;">[13]</span></span><!--[endif]--></span></span></a><span style="font-size: 11.0pt;"> <em><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">Subekti</span></em><span class="st">, <i>Hukum Perjanjian</i>, (Jakarta : PT Intermesa, </span><em><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;">1963</span></em><span class="st">),hal.1</span><o:p></o:p></span></div> </div> <div id="ftn14"> <div class="MsoNormal" style="text-indent: 36.0pt;"> <a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftnref14" name="_ftn14" title=""><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 11pt; line-height: 115%;">[14]</span></span><!--[endif]--></span></span></a> <span style="font-family: "Times New Roman","serif";">ibid</span></div> </div> <div id="ftn15"> <div class="MsoFootnoteText" style="text-indent: 36.0pt;"> <a href="file:///D:/dokumen/aspek%20hukum/makalah/makalah%20aspek%20hukum%20kel%201.docx#_ftnref15" name="_ftn15" title=""><span class="MsoFootnoteReference"><span style="font-family: "Calibri","sans-serif"; mso-ascii-theme-font: minor-latin; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi; mso-hansi-theme-font: minor-latin;"><!--[if !supportFootnotes]--><span class="MsoFootnoteReference"><span style="font-size: 10pt; line-height: 115%;">[15]</span></span><!--[endif]--></span></span></a> <a href="http://fery-law.mhs.narotama.ac.id/category/hukum-perikatan/">http://fery-law.mhs.narotama.ac.id/category/hukum-perikatan/</a></div> </div> </div>

aspek hukum

MAKALAH HUKUM PERIKATAN DI PERBANKAN MENURUT AL-QUR’AN DAN UNDANG-UNDANG Makalah Ini Diajukan Untuk Memenuhi Tugas Kelompok Mata Kuliah A...

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auditing

<div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">MAKALAH AUDITING II<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;">AUDIT DANA<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Makalah Ini Diajukan Untuk Memenuhi Tugas Kelompok Mata Kuliah Auditing II<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Dosen Pengampu :  Andhika Satriya Wicaksana. 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mso-wrap-style:square'> <v:imagedata src="file:///C:\Users\ZONACO~1\AppData\Local\Temp\msohtmlclip1\01\clip_image001.jpg" o:title="images"/> </v:shape><![endif]--><!--[if !vml]--><img alt="images.jpeg" height="219" src="file:///C:/Users/ZONACO~1/AppData/Local/Temp/msohtmlclip1/01/clip_image001.jpg" v:shapes="Picture_x0020_0" width="230" /><!--[endif]--></span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Disusun Oleh :<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 184.3pt; text-indent: 92.15pt;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">NAMA                  :         FITRI LISTIANI<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 92.15pt 163.05pt 184.3pt; text-indent: 92.15pt;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">NPM                      :         1294998<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 300%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: 163.05pt 184.3pt; text-indent: 92.15pt;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 300%;">KELAS                 :         D3 PBS A<o:p></o:p></span></b></div> <div class="MsoNormal" style="margin-bottom: 0.0001pt; text-indent: 21.3pt;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 16.0pt; line-height: 150%;">PRODY D3 PERBANKAN SYARIAH JURUSAN SYARIAH DAN EKONOMI ISLAM STAIN JURAI SIWO METRO LAMPUNG<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">TP : 2014/2015<o:p></o:p></span></b></div> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 300%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 300%;">KATA PENGANTAR<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 35.45pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Puji syukur kepada Allah SWT karena berkat rahmat dan hidayahnya makalah yang berjudul <b>AUDIT DANA</b></span><b><span style="font-family: "Times New Roman","serif"; font-size: 14.0pt; line-height: 150%;"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">ini dapat diselesaikan tanpa hambatan suatu apapun.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Makalah ini merupakan salah satu tugas mata kuliah Auditing II di STAIN JURAI SIWO METRO. Penulis menyadari bahwa dalam penyusunan makalah ini masih terdapat berbagai kekurangan, maka dari itu kami mengharapkan kritik dan saran dari pembacanya.<a href="https://www.blogger.com/null" name="more"></a><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Semoga makalah ini dapat memberi manfaat kepada pembaca, serta menambah wawasan dan ilmu tentang auditing dalam sebuah pendanaan.<o:p></o:p></span></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div class="MsoNormal" style="text-align: justify;"> <br /></div> <div align="right" class="MsoNormal" style="text-align: right;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Metro,       November 2014<o:p></o:p></span></div> <div align="right" class="MsoNormal" style="text-align: right;"> <br /></div> <div align="right" class="MsoNormal" style="text-align: right;"> <br /></div> <div align="right" class="MsoNormal" style="text-align: right;"> <br /></div> <div align="right" class="MsoNormal" style="margin-right: 28.3pt; text-align: right;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">Penyusun<br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> <o:p></o:p></span></div> <div align="center" class="MsoNormal" style="line-height: 300%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 300%;">DAFTAR ISI<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">HALAMAN DEPAN.................................................................................              i<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">KATA PENGANTAR..............................................................................             ii<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">DAFTAR ISI..............................................................................................            iii<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">BAB I PENDAHULUAN.........................................................................             1<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -14.2pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">  </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Latar Belakang...............................................................................             1<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -14.2pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">B.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">  </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Rumusan Masalah..........................................................................             2<o:p></o:p></span></div> <div class="MsoListParagraphCxSpLast" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; tab-stops: right dotted 354.4pt blank 14.0cm; text-indent: -14.2pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%; mso-fareast-font-family: "Times New Roman";">C.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">  </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">Tujuan............................................................................................             2<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BAB II PEMBAHASAN...........................................................................             3<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; tab-stops: right dotted 354.4pt blank 14.0cm; text-align: justify; text-indent: -14.2pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">  </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian Audit Dana..................................................................             3<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; tab-stops: right dotted 354.4pt blank 14.0cm; text-align: justify; text-indent: -14.2pt;"> <!--[if !supportLists]--><strong><span style="font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-fareast-font-family: "Times New Roman";">B.<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">  </span></span></strong><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Siklus Audit Pendanaan................................................................             3<strong><span style="font-weight: normal;"><o:p></o:p></span></strong></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; tab-stops: right dotted 354.4pt blank 14.0cm; text-align: justify; text-indent: -14.2pt;"> <!--[if !supportLists]--><strong><span style="font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-fareast-font-family: "Times New Roman";">C.<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">  </span></span></strong><!--[endif]--><strong><span style="font-size: 12.0pt; line-height: 150%;">Pengujian Substantif atas Saldo Utang Jangka Panjang</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">.........             4<strong><span style="font-weight: normal;"><o:p></o:p></span></strong></span></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; tab-stops: right dotted 354.4pt blank 14.0cm; text-align: justify; text-indent: -14.2pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">D.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">  </span></span><!--[endif]--><strong><span style="font-size: 12.0pt; line-height: 150%;">Pengujian Substantif atas Saldo Ekuitas Pemegang Saham</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">....             8<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 200%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 200%;">BAB III KESIMPULAN...........................................................................           10<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: right dotted 354.4pt blank 14.0cm;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">DAFTAR PUSTAKA...............................................................................           12<o:p></o:p></span></b></div> <br /> <div class="MsoNormal"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> </span><b style="line-height: 150%; text-align: center;"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">BAB I</span></b></div> <div align="center" class="MsoNormal" style="line-height: 300%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 300%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">PENDAHULUAN<o:p></o:p></span></b></div> <div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo2; tab-stops: 21.3pt; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">      </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Latar Belakang<o:p></o:p></span></b></div> <div class="MsoNormalCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kegagalan audit yang seringkali terjadi banyak disebabkan oleh tidak dilaksanakannya prosedur audit yang penting atau tidak dievaluasinya bukti-bukti audit dengan benar. Perencanaan audit yang baik seringkali dapat mencegah jenis kesalahan ini. Kegagalan audit yang seringkali terjadi banyak disebabkan oleh tidak dilaksanakannya prosedur audit yang penting atau tidak dievaluasinya bukti-bukti audit dengan benar. Perencanaan audit yang baik seringkali dapat mencegah jenis kesalahan ini. Manajemen keuangan merupakan menajemen terhadap fungsi-fungsi keuangan. Fungsi-fungsi keuangan meliputi bagaimana memperoleh dana (<i>raising of fund</i>) dan bagaimana menggunakan dana tersebut (<i>allocation of fund</i>). Manajer keuangan berkepentingan dengan penentuan jumlah aktiva yang layak dari investasi pada berbagai aktiva dan memilih sumber-sumber dana untuk membelanjakan aktiva tersebut.<o:p></o:p></span></div> <div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Aktivitas bagian keuangan merupakan salah satu kegiatan fungsional utama di dalam operasional perusahaan yang merupakan serangkaian kegiatan dari seluruh sistem aktivitas bisnis. Pada aktivitas bagian keuangan, secara tidak langsung di dalamnya sudah termasuk aktivitas bagian-bagian lainnya, karena pada dasarnya setiap unit kegiatan membutuhkan dana atau biaya dari bagian keuangan. Oleh karena itu, fungsi bagian keuangan dalam suatu organisasi ditunjukkan untuk merencanakan, mengumpulkan, menganalisa, dan memonitor data dari seluruh aktivitas fungsional dalam suatu perusahaan. <o:p></o:p></span></div> <div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk memastikan adanya efektifitas dan transparansi penggunaan dana dalam suatu organisasi atau perusahaan, perlu dilakukan adanya suatu audit, khususnya audit pada manajemen fungsi keuangan. Audit manajemen fungsi keuangan dimaksudkan untuk mencari dan menemukan informasi tentang bagaimana rencana yang telah ditetapkan diwujudkan melalui berbagai kegiatan operasional yang disoroti khusus dari segi keuangan. Agar audit manajemen atas fungsi keuangan dapat mencapai sasarannya maka ada empat hal yang mutlak perlu mendapat perhatian, yaitu sasaran finansial perusahaan, perencanaan keuangan, organisasi dan pengawasan.<o:p></o:p></span></div> <div class="MsoNormalCxSpLast" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;"> <br /></div> <div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo2; text-align: justify; text-indent: -21.3pt;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">B.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">       </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; letter-spacing: -.75pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rumusan Masalah</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berdasarkan latar belakang yang telah dikemukakan diatas, maka rumusanmasalah yang dapat disimpulkan yaitu :<o:p></o:p></span></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo3; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">    </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bagaimana Pengertian Audit Dana ?<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo3; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">    </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bagaimana Siklus Audit Pendanaan ?<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo3; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><strong><span style="font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">    </span></span></strong><!--[endif]--><strong><span style="font-size: 12.0pt; line-height: 150%;">Bagaimana Pengujian Substantif atas Saldo Utang Jangka Panjang ?</span></strong><strong><span style="font-size: 12.0pt; font-weight: normal; line-height: 150%;"><o:p></o:p></span></strong></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l9 level1 lfo3; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><strong><span style="font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">    </span></span></strong><!--[endif]--><strong><span style="font-size: 12.0pt; line-height: 150%;">Bagaimana Pengujian Substantif atas Saldo Ekuitas Pemegang Saham ?</span></strong><strong><span style="font-size: 12.0pt; font-weight: normal; line-height: 150%;"><o:p></o:p></span></strong></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-list: l10 level1 lfo2; tab-stops: 21.3pt; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">C.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">      </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; letter-spacing: -.75pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; tab-stops: 21.3pt; text-align: justify; text-indent: 21.3pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; letter-spacing: -.75pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan dari makalah ini adalah :<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo4; text-align: justify; text-indent: -14.7pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">    </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk Mengetahui Pengertian Audit Dana,<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo4; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">    </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk Mengetahui Siklus Audit Pendanaan,<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo4; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><strong><span style="font-size: 12.0pt; font-weight: normal; line-height: 150%; mso-fareast-font-family: "Times New Roman";">3.<span style="font-size: 7pt; font-stretch: normal; line-height: normal;">    </span></span></strong><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk Mengetahui</span><strong><span style="font-size: 12.0pt; line-height: 150%;"> Pengujian Substantif atas Saldo Utang Jangka Panjang,</span></strong><strong><span style="font-size: 12.0pt; font-weight: normal; line-height: 150%;"><o:p></o:p></span></strong></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l11 level1 lfo4; text-align: justify; text-indent: -14.15pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">    </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Untuk Mengetahui</span><strong><span style="font-size: 12.0pt; line-height: 150%;"> Pengujian Substantif atas Saldo Ekuitas Pemegang Saham.</span></strong><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br /> <!--[if !supportLineBreakNewLine]--><br /> <!--[endif]--><o:p></o:p></span></div> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: Calibri; mso-fareast-language: EN-US; mso-fareast-theme-font: minor-latin;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> </span> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">BAB II<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 300%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 300%;">PEMBAHASAN<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; tab-stops: 21.3pt; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">A.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">      </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Pengertian Audit Dana<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Audit keuangan/ audit dana  adalah audit terhadap </span><a href="http://id.wikipedia.org/wiki/Laporan_keuangan" title="Laporan keuangan"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">laporan keuangan</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">/dana suatu entitas (perusahaan atau organisasi)  yang meliputi penerimaan dan pengeluaran yang akan menghasilkan pendapat (opini) pihak ketiga mengenai relevansi, akurasi, dan kelengkapan laporan-laporan tersebut.<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: 21.25pt;"> <br /></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; tab-stops: 21.3pt; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">B.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">       </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Siklus Audit Pendanaan<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Siklus pendanaan terhubung dengan siklus pendapatan dari penerbitan utang obligasi dan siklus pengeluaran ketika kas dikeluarkan untuk bunga obligasi, dividen, dan penarikan kembali atau pelunasan saham atau utang obligasi, dan pembelian saham masyarakat. Alur-alur yang digunakan dalam mencatat transaksi siklus pendanaan mencakup transaksi utang jangka panjang dan transaksi ekuitas pemegang saham.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pertimbangan dalam perencanan audit meliputi:<o:p></o:p></span></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo5; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Materialitas</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> : arti penting dari utang jangka panjang dalam posisi keuangan berbagai perusahan dapat saja berbeda-beda. Pada umumnya di perusahaan, perbandingan utang jangka panjang terhadap total kewajiban dan ekuitas pemegang saham tidak material, tetapi pada perusahaan-perusahaan seperti PLN, perusahaan gas dan air minum utang jangka panjang bisa mencerminkan lebih dari 50% klaim atas total aktiva.<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo5; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Risiko bawaan</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> : risiko salah saji dalam pelaksanaan dan pencatatan transaksi-transaksi siklus keuangan biasanya rendah, dimana dalam kebanyakan perusahaan transaksi-transaksi siklus ini jarang terjadi kecuali untuk pembayaran bunga dan dividen, yang kadang-kadang ditangani oleh pihak luar. Disamping itu juga, transaksi-transaksi semacam ini kebanyakan membutuhkan otorisasi  dari dewan komisaris dan pejabat perusahaan terlibat dalam pelaksanaannya.<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo5; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Risiko prosedur analitis : merupakan elemen risiko deteksi yang berupa kegagalan prosedur  analitis dalam mendeteksi kekeliruan material. <o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l6 level1 lfo5; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Risiko pengendalian: dalam lingkungan pengendalian, tanggung jawab atas transaksi biasanya dibebankan pada kepala  departemen yang harus memiliki integritas dan kompetensi untuk melakukan tugas-tugas. <o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; tab-stops: 21.3pt; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><strong><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: normal; mso-fareast-font-family: "Times New Roman";">C.<span style="font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">      </span></span></strong><!--[endif]--><strong><span style="font-size: 12.0pt; line-height: 150%;">Pengujian Substantif atas Saldo Utang Jangka Panjang</span></strong><strong><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: normal;"><o:p></o:p></span></strong></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hutang Jangka Panjang</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah kewajiban sekarang yang timbul dari kegiatan atau transaksi yang lalu, yang jatuh temponya lebih dari  satu tahun ditinjau dari tanggal neraca.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hutang jangka panjang harus dijelaskan dengan cukup dalam neraca. Setiap jenis hutang jangka panjang harus disajikan secara terpisah di dalam neraca dan diberi catatan kaki yang cukup jika hal ini diperlukan. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br /> Umumnya hutang jangka panjang dipisahkan menjadi dua kelompok : hutang jangka panjang yang ditarik dengan perjanjian tertulis dan hutang jangka panjang yang tidak disertai dengan perjanjian tertulis. Contoh hutang kelompok pertama adalah hutang bank dan hutang obligasi, sedangkan contoh hutang kelompok kedua adalah pengkreditan yan ditangguhkan (deferred credits), jaminan dari pelanggan (customer's deposit), hutang garansi produk.<br /> <b>Tujuan Pengujian Substantif Terhadap Hutang Jangka Panjang</b><o:p></o:p></span></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memperoleh keyakinan tentang keandalan catatan akuntansi yang bersangkutan dengan hutang jangka panjang.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan bahwa saldo hutang jangka panjang mencerminkan kepentingan kreditur yang ada pada tanggal neraca dan mencerminkan keterjadian transaksi yang berkaitan dengan hutang jangka panjang selama tahun yang diaudit.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan kelengkapan transaksi yang dicatat selama tahun yang diaudit dan kelengkapan saldo hutang jangka panjang yang disajikan di neraca.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan bahwa hutang jangka panjang yang dicantumkan di neraca merupakan klaim kreditur terhadap aktivitas entitas.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan kewajaran penilaian hutang jangka panjang yang dicantumkan di neraca.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l4 level1 lfo6; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan kewajaran penyajian dan pengungkapan hutang jangka panjang di neraca. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Asersi dalam akun hutang jangka panjang dan akun penilainnya<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">      </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Keberadaan dan Keterjadian</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic;"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Auditor membuktikan apakah saldo hutang jangka panjang mencerminkan kepentingan transaksi yang berkaitan  dengan hutang jangka panjang selam tahun yang diaudit. Untuk mencapai tujuan tersebut, auditor melakukan berbagai pengujian substantif berikut ini : </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br /> Pengujian analitik, Pemeriksaan bukti pendukung transaksi yang berkaitan dengan hutang jangka panjang & biaya bunga, Review terhadap otorisasi & kontrak penarikan hutang jangka panjang, dan Konfirmasi dari kreditur & bond trustee<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">      </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kelengkapan</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br /> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Untuk membuktikan bahwa hutang jangka panjang yang dicantumkan di neraca mencakup semua kepentingan kreditur terhadap aktiva entitas pada tanggal neraca dan mencakup semua transaksi yang berkaitan dengan hutang jangka panjang dalam tahun yang diaudit, auditor melakukan berbagai pengujian substantif berikut ini :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br /> Pengujian analitik, Pemeriksaan bukti transaksi yang berkaitan dengan hutang jangka panjang & biaya bunga, Review terhadap perjanjian hutang jangka panjang & pelajari pasal - pasal yang terdapat di dalamnya, dan Konfirmasi dari kreditur & bond trustee<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">      </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penilaian</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br /> Penyajian di dalam neraca harus dengan penjelasan sebagaimana diatur dalam prinsip akuntansi tersebut. Dengan demikian untuk membuktikan asersi penilaian hutang jangka panjang yang dicantumkan pada neraca, auditor melakukan pengujian substantif berikut ini  :<br /> Prosedur audit awal, Pengujian analitik, Pemeriksaan bukti pendukung transaksi yang berkaitan dengan hutang jangka panjang & biaya bunga, Review terhadap perjanjian hutang jangka panjang & pelajari pasal - pasal yang terdapat di dalamnya, Konfirmasi dari kreditur & bond trustee, dan Penghitungan kembali biaya bunga.  <o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">      </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Kepentingan ( Stockholder's Interest )</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Untuk membuktikan klaim kreditur atas aktiva entitas pada tanggal neraca, auditor melakukan pengujian substantif berikut ini  :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br /> Pemeriksaan bukti pendukung transaksi yang berkaitan dengan hutang jangka panjang & biaya bunga, Review terhadap perjanjian hutang jangka panjang & pelajari pasal - pasal yang terdapat di dalamnya, dan Konfirmasi dari kreditur & bond trustee<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l3 level1 lfo7; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman";">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">      </span></span></b><!--[endif]--><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Penyajian dan Pengungkapan</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold;">Penyajian dan pengungkapan unsur - unsur laporan keuangan harus didasarkan pada PABU. Pengujian substantif terhadap hutang jangka panjang diarahkan untuk mencapai salah satu tujuan membuktikan apakah unsur hutang jangka panjang telah disajikan dan diungkapkan oleh klien di neracanya sesuai dengan PABU. Satu - satunya pengujian substantif untuk membuktikan asersi penyajian dan pengungkapan hutang jangka panjang di neraca adalah dengan membandingkan penyajian dan pengungkapan hutang jangka panjang di neraca yang diaudit dengan PABU melalui berbagai prosedur berikut ini  :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><br /> Review terhadap perjanjian hutang jangka panjang & pelajari pasal - pasal yang terdapat di dalamnya, Pemeriksaan terhadap klasifikasi hutang jangka panjang yang segera jatuh tempo di dalam neraca, dan Pemeriksaan terhadap pengungkapan yang berangkutan dengan hutang jangka panjang<o:p></o:p></span></div> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> </span></b> <div class="MsoNormal"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Program Pengujian Substantif Terhadap Hutang Jangka Panjang</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br /> Prosedur Audit Awal<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;"> <a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjT-lkcKOuDlIVQ_bSG8UJvMLG6prhc1HOAY9Q_FFJDxsKY_rtH9aSeJojLqu8OsgyAyQmcVcWCKK5AzlYNmfXppPh2y-AOysbecIt6BaIQYsX-seS0YEw4qYmZUMMS7LP6Hovw49rT1iwf/s1600/Picture2.png"><span style="color: windowtext; 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font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;"> <br /></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengujian Analitik  </span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hitung Ratio</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.  Ratio Hutang dengan Total Aktiva    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">     Rumus  :   Total Hutang</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">/Total Aktiva<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.  Ratio Hutang dengan Ekuitas</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">     Rumus  :  Total Hutang/Total Ekuitas</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.  Ratio Times Interest Earned</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">     Rumus  :  Laba Bersih Usaha/Biaya Bunga Obligasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.  Ratio Biaya Bunga dengan Hutang</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">     Rumus  :  Biaya Bunga/Rerata Bunga </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 21.25pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ratio yang telah dihitung tersebut kemudian dibandingkan dengan harapan auditor, misalnya ratio tahun lalu, rerata ratio, atau ratio yang dianggarkan. Pembanding ini membantu auditor untuk mengungkapkan :</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.  Peristiwa atau transaksi yang tidak biasa</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.  Perubahan akuntansi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.  Perubahan entitas</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.  Fluktuasi acak</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.  Salah saji</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; tab-stops: 105.0pt; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">                            <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">  <o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengujian Terhadap Transaksi Rinci<o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Usut penerimaan uang dari penarikan hutang jangka panjang</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mintalah konfirmasi mengenai hutang jangka panjang dari bank dan trust company</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Periksa dokumen yang mendukung transaksi pembayaran bunga</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Periksa dokumen yang mendukung transaksi pembayaran pokok pinjaman</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Periksa aktiva yang dijaminkan dalam penarikan hutang jangka panjang</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Periksa polis asuransi aktiva yang dijaminkan dalam penarikan hutang jangka panjang</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">7.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Periksa kepatuhan klien terhadap batasan - batasan yang dikenakan oleh kreditur</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">8.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Periksa dokumen yang mendukung transaksi treasury bond </span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo8; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">9.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Verifikasi perhitungan bunga, amortisasi premi dan diskonto obligasi, dan hutang bunga obligasi</span><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 21.3pt;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengujian Terhadap Akun Rinci</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo9; text-align: justify; text-indent: -14.15pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">    </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Minta atau buatlah daftar hutang jangka panjang</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo9; text-align: justify; text-indent: -14.15pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">    </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Minta atau pelajari copy trust indenture dan surat perjanjian penarikan kredit jangka panjang</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo9; text-align: justify; text-indent: -14.15pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">    </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Periksalah kesesuaian penilaian hutang jangka panjang dengan PABU</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 35.45pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l5 level1 lfo9; text-align: justify; text-indent: -14.15pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">    </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Hitung kembali amortisasi premi obligasi dan diskonto obligasi</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Verifikasi Penyajian dan Pengungkapan</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></b></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Periksa klasifikasi hutang jangka panjang yang segera jatuh tempo di dalam neraca</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mintalah perjanjian hutang jangka panjang dan pelajari pasal - pasal yang terdapat di dalamnya</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 39.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l7 level1 lfo10; text-align: justify; text-indent: -18.0pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">      </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-style: italic; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Periksa penjelasan yang bersangkutan dengan hutang jangka panjang </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="margin: 0cm 0cm 0.0001pt; text-align: justify;"> <br /></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; mso-list: l1 level1 lfo1; tab-stops: 21.3pt; text-align: justify; text-indent: 0cm;"> <!--[if !supportLists]--><strong><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: normal; mso-fareast-font-family: "Times New Roman";">D.<span style="font-size: 7pt; font-stretch: normal; font-weight: normal; line-height: normal;">      </span></span></strong><!--[endif]--><strong><span style="font-size: 12.0pt; line-height: 150%;">Pengujian Substantif atas Saldo Ekuitas Pemegang Saham</span></strong><strong><span style="font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: normal;"><o:p></o:p></span></strong></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: 14.15pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; letter-spacing: -.75pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Sebelum membahas pengujian substantive terhadap ekuitas pemegang saham, perlu diketahui lebih dahulu prinsip akuntansi berterima umum dalam penyajian ekuitas pemegang saham di neraca sebagai berikut : <o:p></o:p></span></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo11; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; letter-spacing: -.75pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Modal saham Penjelasan yang lengkap terhadap akun modal saham harus dibuat di neraca yang dapat disajikan dalam bentuk catatan kaki atau sebagai catatan atas laporan keuangan.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo11; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; letter-spacing: -.75pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Treasury stock Treasury stock  harus disajikan di neraca kelompok modal saham.  Jumlah yang disajikan harus sebesar kosnya, sebagai pengurangan terhadap jumlah modal saham dan saldo laba.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo11; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; letter-spacing: -.75pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saldo laba Perubahan saldo laba dalam tahun yang diaudit  dapat disajikan di dalam laporan tersendiri yang disebut  laporan perubahan saldo laba atau digabungkan dalam laporan laba rugi. </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengujian substantif terhadap modal saham ditujukan untuk: <o:p></o:p></span></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo12; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memperoleh keyakinan tentang keandalan catatan akuntansi yang bersangkutan dengan ekuitas pemegang saham,<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo12; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan bahwa saldo modal saham mencerminkan kepentingan pemegang saham yang ada pada tanggal neraca dan mencerminkan keterjadian transaksi yang berkaitan dengan ekuitas pemegang saham selama tahun yang diaudit,<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo12; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan kelengkapan transaksi yang dicatat selama tahun yang diaudit dan kelengkapan saldo ekuitas pemegang saham yang disajikan di neraca,<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo12; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">4.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan bahwa saldo ekuitas pemegang saham yang dicantumkan di neraca merupakan klaim pemilik terhadap aktiva entitas,<o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo12; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">5.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan kewajaran penilaian ekuitas pemegang saham yang dicantumkan di neraca,<o:p></o:p></span></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; mso-list: l8 level1 lfo12; text-align: justify; text-indent: -21.25pt;"> <!--[if !supportLists]--><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">6.<span style="font-family: 'Times New Roman'; font-size: 7pt; font-stretch: normal; line-height: normal;">         </span></span><!--[endif]--><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Membuktikan kewajaran penyajian dan pengungkapan ekuitas pemegang saham yang dicantumkan di neraca.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><o:p></o:p></span></div> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: EN-US;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> </span> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 42.55pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -21.25pt;"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">BAB III<o:p></o:p></span></b></div> <div align="center" class="MsoNormal" style="line-height: 300%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 300%; mso-fareast-font-family: "Times New Roman";">KESIMPULAN<o:p></o:p></span></b></div> <div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify; text-indent: 36.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Audit keuangan/ audit dana  adalah audit terhadap </span><a href="http://id.wikipedia.org/wiki/Laporan_keuangan" title="Laporan keuangan"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">laporan keuangan</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">/dana suatu entitas (perusahaan atau organisasi)  yang meliputi penerimaan dan pengeluaran yang akan menghasilkan pendapat (opini) pihak ketiga mengenai relevansi, akurasi, dan kelengkapan laporan-laporan tersebut.<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">siklus pendanaan perusahaan mengeluarkan surat berharga saham atau obligasi (utang jangka panjang).</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify; text-indent: 36.0pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-weight: bold; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengujian Substantif atas Saldo Utang Jangka Panjang </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br /> Pengujian substantif terhadap utang jangka panjang ditujukan untuk:</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN;">1.    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memperoleh keyakinan tentang keandalan catatan akuntansi yang bersangkutan dengan utang jangka panjang, <o:p></o:p></span></div> <div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN;">2.   </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan bahwa saldo utang jangka panjang mencerminkan kepentingan kreditur yang ada pada tanggal neraca dan mencerminkan keterjadian transaksi yang berkaitan dengan utang jangka panjang selama tahun yang diaudit,<o:p></o:p></span></div> <div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN;">3.   </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan kelengkapan transaksi yang dicatat selama tahun yang diaudit dan kelengkapan saldo utang jangka panjang yang disajikan di neraca,<o:p></o:p></span></div> <div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN;">4.   </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan bahwa utang jangka panjang yang dicantumkan di neraca merupakan klaim kreditur terhadap aktiva entitas,<o:p></o:p></span></div> <div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN;">5.   </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan kewajaran penilaian utang jangka panjang yang dicantumkan di neraca,<o:p></o:p></span></div> <div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN;">6.   </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan kewajaran penyajian dan pengungkapan utang jangka panjang yang dicantumkan di neraca. <o:p></o:p></span></div> <div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengujian substantif terhadap modal saham ditujukan untuk: <o:p></o:p></span></div> <div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN;">1.    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Memperoleh keyakinan tentang keandalan catatan akuntansi yang bersangkutan dengan ekuitas pemegang saham,<o:p></o:p></span></div> <div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN;">2.    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan bahwa saldo modal saham mencerminkan kepentingan pemegang saham yang ada pada tanggal neraca dan mencerminkan keterjadian transaksi yang berkaitan dengan ekuitas pemegang saham selama tahun yang diaudit,<o:p></o:p></span></div> <div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN;">3.   </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan kelengkapan transaksi yang dicatat selama tahun yang diaudit dan kelengkapan saldo ekuitas pemegang saham yang disajikan di neraca,<o:p></o:p></span></div> <div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN;">4.   </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan bahwa saldo ekuitas pemegang saham yang dicantumkan di neraca merupakan klaim pemilik terhadap aktiva entitas,<o:p></o:p></span></div> <div class="MsoNormalCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -21.3pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Bookman Old Style"; mso-fareast-language: IN;">5.    </span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Membuktikan kewajaran penilaian ekuitas pemegang saham yang dicantumkan di neraca,<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 21.3pt; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -21.3pt;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";">6.    </span><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman";">Membuktikan kewajaran penyajian dan pengungkapan ekuitas pemegang saham yang dicantumkan di neraca.</span><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman";"><o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;"> <br /></div> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN; mso-bidi-language: AR-SA; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" /> </span> <div class="MsoNormal"> <br /></div> <div align="center" class="MsoNormal" style="line-height: 300%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: center;"> <b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 300%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">DAFTAR PUSTAKA<o:p></o:p></span></b></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -1.0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Halim, Abdul, <i>Auditing 2</i>, Akademi Manajemen Perusahan YKPN, Yogyakarta, 2004<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -1.0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Jusup, Haryono, <i>Auditing (pengauditan),</i> Bagian Penerbit Sekolah Tinggi Ilmu Ekonomi YKPN, Yogyakarta, 2002<o:p></o:p></span></div> <div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; text-align: justify; text-indent: -1.0cm;"> <span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">http://dedysuarjaya.blogspot.com/2010/09/pengauditan-siklus-pendanaan.html<o:p></o:p></span></div> <div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;"> <a href="http://dunia-remaja-sehat.blogspot.com/2010/11/audit-siklus-pendanaan.html"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://dunia-remaja-sehat.blogspot.com/2010/11/audit-siklus-pendanaan.html</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 1.0cm; margin-right: 0cm; margin-top: 0cm; mso-add-space: auto; text-align: justify; text-indent: -1.0cm;"> <a href="http://elearning.gunadarma.ac.id/docmodul/pemeriksaan_akuntansi_2/bab_7_audit_terhadap_siklus_sumber-sumber_pendanaan.pdf"><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">http://elearning.gunadarma.ac.id/docmodul/pemeriksaan_akuntansi_2/bab_7_audit_terhadap_siklus_sumber-sumber_pendanaan.pdf</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;"><o:p></o:p></span></div> <div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin: 0cm; mso-add-space: auto; text-align: justify;"> <br /></div>

auditing

MAKALAH AUDITING II AUDIT DANA Makalah Ini Diajukan Untuk Memenuhi Tugas Kelompok Mata Kuliah Auditing II Dosen Pengampu :  Andhika S...

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