debitur<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

kreditur<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

pemasok<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

pelanggan<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

pemilik saham<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Pihak yang berperan meminjamkan sejumlah dana kepada pihak lain adalah &hellip;.<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

pengembalian barang rusak<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

pinjaman yang tidak perlu dikembalikan<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

pengambilan modal untuk kepentingan pribadi<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

tagihan yang harus dibayar sesuai kesepakatan satu pihak<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

tagihan yang memiliki batas waktu sesuai kesepakatan bersama<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

Yang termasuk definisi dari piutang dagang adalah &hellip;.<img align="middle" alt="space" class="Wirisformula" data-custom-editor="chemistry" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨ class=¨wrs_chemistry¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAGR0RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIiBjbGFzcz0id3JzX2NoZW1pc3RyeSI+PG1vPiYjeEEwOzwvbW8+PC9tYXRoPjXNO/4AAAAASUVORK5CYII=" style="max-width: none;" />&nbsp;

Accounts Receivable<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Notes Receivable<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Other Accounts Receivable<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Purchases Payment<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Advance to employes<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Tagihan yang disertai surat perintah tertulis dari kreditur kepada debitur untuk membayar sejumlah uang pada tanggal yang telah ditentukan adalah &hellip;.<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

utang dagang<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

piutang wesel<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

diskonto wesel<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

piutang dagang<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

piutang non dagang<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;

Perhatikan kasus berikut! 
&nbsp;

Pada bulan Juli 2021, Asep tercatat telah meminjam uang karyawan (kasbon) sebesar Rp1.700.000,00 untuk kepentingan pribadi. Hal tersebut menyebabkan perusahaan memiliki piutang yang berasal dari pinjaman karyawan.&nbsp; 
&nbsp;

Dari kasus tersebut, jenis piutang atas transaksi saat perusahaan meminjamkan uang kepada karyawan adalah &hellip;.<img align="middle" alt="space" class="Wirisformula" data-latex="\;" data-mathml="«math xmlns=¨http://www.w3.org/1998/Math/MathML¨»«mo»§#160;«/mo»«/math»" role="math" src="data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAAQAAAAGCAYAAADkOT91AAAACXBIWXMAAA7EAAAOxAGVKw4bAAAABGJhU0UAAAAEx0lWhwAAAAxJREFUeNpjYKAHAAAAZgABtw7B6wAAAE50RVh0TWF0aE1MADxtYXRoIHhtbG5zPSJodHRwOi8vd3d3LnczLm9yZy8xOTk4L01hdGgvTWF0aE1MIj48bW8+JiN4QTA7PC9tbz48L21hdGg+SHplFQAAAABJRU5ErkJggg==" style="max-width: none;" />&nbsp;