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√ Pengertian Dan Perbedaan Firma, CV, PT Serta Kelebihan Dan Kekurangannya Skip to content
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“Pengertian dan Perbedaan Firma, CV, PT” Akuntansilengkap.com | Artikel kali ini membahas tentang bentuk-bentuk badan usaha yang meliputi Pengertian Firma/ Pengertian CV/ Pengertian Perseroan Terbatas (PT) beserta macam-macam dan kelebihan dan kekurangannya.
Pengertian Firma Pengertian firma adalah “bersama” yaitu nama orang (sekutu) yang digunakan sebagai nama perusahaan.
Firma adalah suatu persekutuan/perseorangan yang dibentuk supaya dapat menjalankan suatu perusahaan dibawah nama bersama para anggota/sekutunya, dan bertanggungjawab secara tidak terbatas dan sendiri-sendiri kepada pihak ke 3.
Di dalam firma, para sekutu/anggota yang memiliki kekuasaan tertinggi . Setiap anggota/sekutu firma bertanggungjawab secara pribadi untuk keseluruhan, artinya semua anggota harus ikut bertanggungjawab kepada semua perikatan persekutuan firma, meskipun firma tersebut dibuat oleh anggota/sekutu yang lain. Dari penjelasan hal tersebut, lingkungan para anggota firma seringkali cenderung tidak luas atau terbatas, contohnya hanya terbatas pada keluarga atau teman/sahabat karib yang bisa saling mempercayai.
Kelebihan dan Kekurangan Firma Kebaikan dan kekurangan firma menurut Sri Wilujeng (2006) dalam buku “Pengantar Bisnis” diantaranya kebaikan-kebaikannya sebagai berikut:
Prosedur pendirian firma yang relatif murah. Kemampuan finansial cenderung lebih besar sebabnya adalah dari gabungan modal beberapa orang yang sehingga mudah dalam memperoleh kredit. Status hukum yang lebih jelas terutama jika didirikan dengan akte autentik. Keputusan bersama dan diadakan pertimbangan antara para firma, dengan demikian diharapkan akan mendapatkan keputusan yang lebih baik. Dapat diadakan pembagian kerja diantara para firma menurut keahlian dan kecakapan dari masing-masing firma. Kelemahan-kelemahan firma diantaranya adalah;
Tanggungjawab yang tidak terbatas para anggota/sekutu terhadap hutang perusahaan.\ Kontinuitas (keberlangsungan) perusahaan tidak terjamin, apa sebabnya? jika seseorang firma keluar, otomatis firma menjadi bubat. Wewenang yang sama. Artinya wewenang dibagi pada beberapa orang dimana masing-masin firma adalah pemilik dan pimpinan perusahaan. Mengandung bahaya adanya kemungkinan bahwa firma tidak mematuhi peraturan atau persetujuan yang telah disepakati. Berakhirnya firma menurut Ismail Solihin (2007) dalam buku “Pengantar Bisnis” adalah sebagai berikut:
Firma akan berakhir apabila jangka waktu yang telah ditetapkan dalam anggaran dasar telah berakhir.
Baca juga:
[Lengkap] Pengertian Sentralisasi Dan Desentralisasi Beserta Asas + Kelebihan “Manajemen Laba” Pengertian, Bentuk dan Motivasi Perseroan Komanditer (Commanditaire Venoootschap/ CV) Pengertian Perseroan Komanditer (Commanditaire Venoootschap /CV) adalah seuatu persekutuan yang untuk menjalankan suatu perusahaan yang telah didirikan antara satu orang atu lebih dimana sebagian dari anggota bertanggung jawab secara terbatas dan sebagian sekutu lainnya bertanggungjawab secara tidak terbatas.
Macam-macam perseroan komanditer (CV) Menurut Ismail Solihin dalam bukunya Pengantar Bisnis (2006) memiliki dua macam sekutu diantaranya sebagai berikut:
Sekutu komplementer (complementary partner) adalah sekutu yang aktif menjadi pengurus dalam persekutuan.Sekutu komanditer (silent partner) adalah sekutu pasif yang tidak ikut mengurus persekutuan.Kelebihan dan Kekurangan Perseroan Komanditer Adpun kebaikan dan kekurangan perseroan komanditer (CV) dalam buku Pengantar Bisnis menurut Sri Wilujeng, kebaikan-kebaikannnya diantaranya sebagai berikut:
Pendiriannya relatif mudah. Labih banyak modal yang dapat dikumpulkan Kemampuan untuk mendapatkan kredit lebih baik manajemen dapat diversifikasikan Kesempatan ekspensi lebih banyak. Kelemahan-kelemahan perseoran komanditer (CV) diantaranya meliputi:
sebagai sekutu/anggota tidak memiliki tanggungjawab yang tidak terbatas masa hidup tidak tentu, dan rawan konflik sekutu komplementer. Kekuasaan dan pengawasan kompleks karena ada dua jenis kanggotaan Sukar untuk menarik kembali ke investasinya, terutama bagi sekutu komplementer. Baca juga:
Pengertian Obligasi [Jenis-Jenis, Rumus dan Perhitungan] 5 Contoh Jurnal Khusus Perusahaan Dagang Pengertian Leasing (Akuntansi, Jenis-Jenis dan Manfaat) Menurut Para Ahli Perseroan Terbatas (PT) Pengertian perseroan terbatas (PT) adalah suatu badan hukum yang terdiri atas perjanjian dengan melakukan kegiatan usaha dengan modal tertentu dibagi dalam saham. Para pemilik/pemegang saham tersebut mempunyai tanggungjawab yang terbatas pada jumlah niominal dari saham yang dimilikinya. Saham adalah sertifikat/surat berharga yang menunjukkan sebagai tanda bukti seseorang pernah menyetorkan modal ke dalam seuatu PT untuk menjadi pemilik PT yang bersangkutan.
Macam-Macam Perseroan Terbatas Menurut Sri Wiludjeng dalam bukunya pengantar bisnis diantarnya adalah sebagai berikut
PT Tertutup adalah PT yang sahamnya dimiliki oleh orang-orang tertentu saja (saham atas nama).PT Terbuka adalah PT yang saham-sahamnya bisa dmiliki tiap orang (saham atas tunjuk).PT Kosong adalah PT yang sudah tidak menjalankan kegiatannya dan bisa dijual untuk beroperasi kembali.PT Asing adalah PT yang didirikan di luar negeri.PT Domestik adalah PT yang akan melakukan investasi di Indonesia didirikan di Indonesia dan tunduk pada hukum yang ada di Indonesia.PT Perseorangan dalah PT yang semua sahamnya jatuh pada satu orang saja.Kebaikan dan Kekurangan Perseoran Terbatas (PT) Menurut Sri Wiludjeng (2006) dalam bukunya Pengantar Bisnis diantaranya kebaikan-kebaikannya diantaranya sebagai berikut:
Kemungkinan untuk hidup dalam jangka panjang sebagai badan hukum daoat menjamin pemegang saham. Terbatasnya tanggungjawab pemilik dimana kerugian ditanggung terbatas pada jumlah modal/investasi yang ditanam dalam perusahaan. Pembagian pemilikan dalam jumlah kecil menarik penanaman modal dari segala lapisan masyarakat. Saham sudah diperjualbelikan. Mudah menarik modal dalam jumlah yang besar sehingga memudahklan perusahaan untuk mengadakan ekspensi. Manajemen dan spesialisasinya memungkinkan pengelolan modal secara efisien. Kelemahan-kelemahan Perseroan Terbatas (PT) diantaranya meliputi:
Kesulitan atau biaya pembentukannya yang relatif tinggi. Bebannya tinggi harus mengadakan laporan pajak pada pemerintah. Memerlakukan ijin khusus untuk mengadakan usaha tertentu. Kurangnya hubungan-hubungan perseorangan antara para pemilik disebabkan karena: 1). Adanya pemilik yang tinggal didaerah lain. 2). Manajemen yang terdiri dari orang-orang yang dibayar kemungkinan tidak memiliki tanggungjawab penuh ataupun kurangnya kesetiaan terhadap perusahaan. Tidak ada alat-alat yang efektif untuk melindungi kepentinfan pemegang saham. Tak ada rahasia mengenai penjualan keuntungan dilaporkan pada pemegang saham sehingga ini dapat digunakan oleh pesaing. Demikianlah Pengertian Dan Perbedaan Firma, CV, PT Serta Kelebihan Dan Kekurangannya , Semoga bermanfaat bagi menambah wawasan kita. Terimakasih banyak atas kunjungannya. 🙂
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