{"id":3874,"date":"2025-10-08T07:52:21","date_gmt":"2025-10-08T07:52:21","guid":{"rendered":"https:\/\/kb.netvisionsoftware.com\/?post_type=epkb_post_type_1&#038;p=3874"},"modified":"2025-10-08T07:54:15","modified_gmt":"2025-10-08T07:54:15","slug":"entry-apcrn","status":"publish","type":"epkb_post_type_1","link":"https:\/\/kb.netvisionsoftware.com\/?epkb_post_type_1=entry-apcrn","title":{"rendered":"AP Credit Note (APCRN) Entry"},"content":{"rendered":"\n<p><strong>AP Credit Note Entry<\/strong> adalah proses pencatatan <strong>nota kredit<\/strong> yang diterbitkan oleh supplier (pemasok) untuk mengoreksi atau mengurangi jumlah tagihan pembelian (AP\/Account Payable) yang sebelumnya telah diterbitkan. Nota kredit ini biasanya muncul karena <strong>retur barang<\/strong>, <strong>diskon<\/strong>, atau <strong>kesalahan invoice<\/strong>.<\/p>\n\n\n\n<p><strong>Latar Belakang<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Terjadi kelebihan tagihan dari supplier.<\/li>\n\n\n\n<li>Terdapat barang rusak, cacat, atau tidak sesuai pesanan sehingga dilakukan retur.<\/li>\n\n\n\n<li>Pemberian diskon atau potongan harga setelah invoice diterbitkan.<\/li>\n\n\n\n<li>Penyesuaian harga atau kuantitas setelah proses penerimaan barang.<\/li>\n<\/ul>\n\n\n\n<p style=\"margin-bottom:30px;\">\n\n\n\n<h4 class=\"wp-block-heading\">\ud83c\udfaf<strong>Tujuan<\/strong><\/h4>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Mengoreksi jumlah hutang yang salah atau berlebih.<\/li>\n\n\n\n<li>Mencatat retur pembelian atau diskon harga.<\/li>\n\n\n\n<li>Menyesuaikan saldo hutang agar akurat.<\/li>\n\n\n\n<li>Mengurangi nominal pembayaran kepada supplier.<\/li>\n\n\n\n<li>Menjaga keakuratan laporan keuangan.<\/li>\n\n\n\n<li>Memastikan kepatuhan pajak dan dokumentasi pendukung lengkap.<\/li>\n<\/ol>\n\n\n\n<p style=\"margin-bottom:30px;\">\n\n\n\n<h4 class=\"wp-block-heading\">\ud83e\udde9<strong>Keterkaitan &amp; Korelasi dengan Pihak Lain<\/strong><\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Departemen Internal<\/strong><\/th><th><strong>Peran \/ Hubungan<\/strong><\/th><th><strong>Korelasi \/ Dampak<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>Procurement \/ Purchasing<\/strong><\/td><td>Mengajukan retur barang dan konfirmasi ke supplier<\/td><td>Menjadi dasar penerbitan credit note oleh supplier<\/td><\/tr><tr><td><strong>Gudang \/ Warehouse<\/strong><\/td><td>Menangani barang retur yang dikembalikan ke supplier<\/td><td>Verifikasi fisik barang sebagai bukti retur<\/td><\/tr><tr><td><strong>Accounting \/ Finance<\/strong><\/td><td>Mencatat nota kredit ke sistem dan melakukan rekonsiliasi hutang<\/td><td>Mengurangi nilai hutang yang harus dibayar ke supplier<\/td><\/tr><tr><td><strong>Tax \/ Pajak<\/strong><\/td><td>Mencatat faktur pajak pengganti bila ada<\/td><td>Menyesuaikan pelaporan PPN (jika terkait pajak)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Pihak Eksternal<\/strong><\/th><th><strong>Peran \/ Hubungan<\/strong><\/th><th><strong>Korelasi \/ Dampak<\/strong><\/th><\/tr><\/thead><tbody><tr><td><strong>Supplier \/ Vendor<\/strong><\/td><td>Penerbit nota kredit dan konfirmasi retur<\/td><td>Menjadi dasar pengurangan nilai tagihan\/invoice<\/td><\/tr><tr><td><strong>Ekspedisi (jika ada)<\/strong><\/td><td>Mengembalikan barang ke supplier (jika retur fisik)<\/td><td>Mendukung proses retur fisik barang<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>AP Credit Note Entry adalah proses pencatatan nota kredit yang diterbitkan oleh supplier (pemasok) untuk mengoreksi atau mengurangi jumlah tagihan pembelian (AP\/Account Payable) yang sebelumnya telah diterbitkan. Nota kredit ini biasanya muncul karena retur barang, diskon, atau kesalahan invoice. Latar Belakang \ud83c\udfafTujuan \ud83e\udde9Keterkaitan &amp; Korelasi dengan Pihak Lain Departemen Internal Peran \/ Hubungan Korelasi \/ [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"footnotes":""},"epkb_post_type_1_category":[33],"epkb_post_type_1_tag":[],"class_list":["post-3874","epkb_post_type_1","type-epkb_post_type_1","status-publish","hentry","epkb_post_type_1_category-entry-ap"],"_links":{"self":[{"href":"https:\/\/kb.netvisionsoftware.com\/index.php?rest_route=\/wp\/v2\/epkb_post_type_1\/3874","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kb.netvisionsoftware.com\/index.php?rest_route=\/wp\/v2\/epkb_post_type_1"}],"about":[{"href":"https:\/\/kb.netvisionsoftware.com\/index.php?rest_route=\/wp\/v2\/types\/epkb_post_type_1"}],"author":[{"embeddable":true,"href":"https:\/\/kb.netvisionsoftware.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kb.netvisionsoftware.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3874"}],"version-history":[{"count":5,"href":"https:\/\/kb.netvisionsoftware.com\/index.php?rest_route=\/wp\/v2\/epkb_post_type_1\/3874\/revisions"}],"predecessor-version":[{"id":3879,"href":"https:\/\/kb.netvisionsoftware.com\/index.php?rest_route=\/wp\/v2\/epkb_post_type_1\/3874\/revisions\/3879"}],"wp:attachment":[{"href":"https:\/\/kb.netvisionsoftware.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3874"}],"wp:term":[{"taxonomy":"epkb_post_type_1_category","embeddable":true,"href":"https:\/\/kb.netvisionsoftware.com\/index.php?rest_route=%2Fwp%2Fv2%2Fepkb_post_type_1_category&post=3874"},{"taxonomy":"epkb_post_type_1_tag","embeddable":true,"href":"https:\/\/kb.netvisionsoftware.com\/index.php?rest_route=%2Fwp%2Fv2%2Fepkb_post_type_1_tag&post=3874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}