{"id":132152,"date":"2017-06-07T23:32:48","date_gmt":"2017-06-07T16:32:48","guid":{"rendered":"https:\/\/video.quipper.com\/id\/blog\/?p=132152"},"modified":"2021-11-03T15:31:16","modified_gmt":"2021-11-03T08:31:16","slug":"yuk-pahami-materi-laporan-keuangan-perusahaan-super-lengkap-ini","status":"publish","type":"post","link":"https:\/\/quipperhome.wpcomstaging.com\/mapel\/ekonomi\/yuk-pahami-materi-laporan-keuangan-perusahaan-super-lengkap-ini\/","title":{"rendered":"Yuk, Pahami Materi Laporan Keuangan Perusahaan Super Lengkap Ini"},"content":{"rendered":"

\"Yuk,<\/a><\/p>\n

Halo, Quipperian! Apa kabar semuanya? Semoga masih sehat dan selalu dalam lindungan Tuhan YME, ya. Kalian yang sudah mengklik artikel ini pastinya adalah jejeran anak yang dicap doyan angka, bukan? Soalnya kalau kalian nggak suka dengan hitungan, nggak mungkin masuk akuntansi.<\/span><\/p>\n

Kali ini Quipper Video Blog mau berbagi materi Ekonomi Akuntansi tentang Laporan Keuangan, nih. Bagi kalian yang belum begitu mengerti atau mungkin mau memahami secara ringkas, dalam artikel ini Quipper Video Blog akan berikan rangkuman singkatnya supaya kalian bisa paham dengan baik dan mudah.<\/span><\/p>\n

Tunggu apa lagi? <\/span>Kuy, <\/span><\/i>dicek di bawah ini.
\n<\/span><\/p>\n

Kamu Jago Akuntansi? Kenapa Nggak Kuliah Pajak? Peluang Kerjanya Bagus Lho!<\/a><\/h3>\n

Pengertian Laporan Keuangan<\/b><\/h2>\n

Laporan keuangan adalah satu hal dan proses yang harus dilakukan pada setiap bisnis usaha, baik usaha kecil maupun besar. Laporan keuangan merupakan informasi tentang keuangan sebuah perusahaan dalam periode tertentu. Misalnya, laporan keuangan dibuat setiap beberapa waktu sekali, bisa per tahunan, per 6 bulan, per 3 bulan, per 1 bulan, per mingguan, atau per hari.<\/span><\/p>\n

Laporan keuangan ini tentu akan sangat berguna sekali untuk memberikan gambaran seperti apa kinerja perusahaan selama periode waktu tersebut. Tanpa adanya laporan keuangan, pengeluaran dan pemasukan perusahaan bisa-bisa tidak terkendali. <\/span><\/p>\n

Dengan laporan keuangan, kamu jadi bisa melihat dari mana uang masuk dan ke mana uang keluar. Jika tidak ada laporan keuangan, kamu tidak bisa tahu ke mana uang perusahaan selama ini berputar.<\/span><\/p>\n

Laporan keuangan yang lengkap biasanya terdiri dari neraca, laporan laba rugi komprehensif, laporan perubahan ekuitas, laporan perubahan posisi keuangan, serta catatan dan laporan lain yang berhubungan dengan laporan keuangan.<\/span><\/p>\n

Pengertian Laporan Keuangan Menurut Para Ahli<\/b><\/h2>\n

Nah, supaya kamu lebih mengerti tentang esensi materi Laporan Keuangan, coba deh lihat pengertian laporan keuangan menurut para ahli di bawah ini:<\/span><\/p>\n

    \n
  1. Munawir (2010:5)<\/span><\/li>\n<\/ol>\n

    Menurut Munawir, laporan keuangan pada umumnya terdiri dari neraca dan penghitungan laba rugi serta perubahan ekuitas. Neraca menggambarkan jumlah aset, kewajiban, dan ekuitas perusahaan pada periode tertentu. Sementara laba rugi menunjukkan hasil-hasil dan beban perusahaan yang sudah dicapai selama ini.<\/span><\/p>\n

      \n
    1. Hanafi (2003:69) <\/span><\/li>\n<\/ol>\n

      Laporan keuangan adalah informasi yang dapat dipakai untuk pengambilan keputusan, mulai dari investor atau calon investor sampai dengan manajemen perusahaan itu sendiri. Laporan keuangan akan memberikan informasi mengenai profitabilitas, risiko, timing aliran kas, yang kesemuanya akan mempengaruhi harapan pihak-pihak yang berkepentingan. <\/span><\/p>\n

        \n
      1. Ikatan Akuntan Indonesia<\/span><\/li>\n<\/ol>\n

        Laporan keuangan adalah susunan yang menyajikan posisi keuangan dan kinerja keuangan dalam sebuah entitas. Tujuannya untuk memberikan informasi tentang posisi keuangan, kinerja keuangan, dan arus kas. Menurut Ikatan Akuntan Indonesia, untuk mencapai tujuan laporan keuangan di atas, laporan keuangan haruslah terdiri dari 6 unsur yakni aset, kewajiban, beban, networth, pendapatan dan perubahan ekuitas serta arus kas.<\/span><\/p>\n

          \n
        1. Gitman (2012:44)<\/span><\/li>\n<\/ol>\n

          Laporan tahunan yang dimiliki perusahaan dan harus diberikan kepada pemegang saham, merangkum dan mendokumentasikan kegiatan keuangan selama satu tahun terakhir.<\/span><\/p>\n

            \n
          1. Ridwan dan Inge (2003:68) <\/span><\/li>\n<\/ol>\n

            Laporan keuangan adalah suatu laporan yang menggambarkan hasil dari proses akuntansi yang digunakan sebagai alat komunikasi antar data keuangan atau aktivitas perusahaan dengan pihak-pihak yang berkepentingan dengan data-data atau aktivitas tersebut.
            \n<\/span><\/p>\n

            Jurusan Ekonomi Tambang Emas di Dunia Kerja<\/a><\/h3>\n

            Tujuan Laporan Keuangan<\/b><\/h2>\n

            Ada beberapa tujuan yang harus dicapai dalam pembuatan laporan keuangan, beberapa di antaranya adalah:<\/span><\/p>\n

              \n
            1. Mengevaluasi dan membandingkan dampak kebijakan ekonomi yang sudah diambil.<\/span><\/li>\n
            2. Menilai apakah saat ini dan di masa depan perusahaan akan mendatangkan keuntungan atau tidak.<\/span><\/li>\n
            3. Memberi informasi jenis dan jumlah aktiva perusahaan saat ini.<\/span><\/li>\n
            4. Memberi informasi kewajiban dan modal perusahaan saat ini.<\/span><\/li>\n
            5. Memberi informasi kinerja perusahaan dalam suatu periode yang sudah ditentukan.<\/span><\/li>\n<\/ol>\n

              Jenis-Jenis Laporan Keuangan<\/b><\/h2>\n

              Laporan keuangan pun ada bermacam-macam, lho. Quipper Video Blog akan coba jabarkan secara singkat di bawah ini:<\/span><\/p>\n

                \n
              1. Neraca, terdiri dari:
                \n<\/span>a. Harta\/Aktiva\/Aset
                \n<\/span>b. Kewajiban\/Hutang
                \n<\/span>c. Pemilik Modal<\/span><\/li>\n<\/ol>\n
                  \n
                1. Laporan Laba Rugi, terdiri dari:<\/span>
                  \n<\/span>a. Pendapatan
                  \n<\/span>b. Biaya<\/span><\/li>\n<\/ol>\n
                    \n
                  1. Laporan Arus Kas, memberi informasi tentang efek kas yang dipengaruhi oleh kegiatan:
                    \n<\/span>a. Investasi
                    \n<\/span>b. Pendanaan
                    \n<\/span>c. Operasi Perusahaan<\/span><\/li>\n<\/ol>\n
                      \n
                    1. Laporan Perubahan Ekuitas<\/span><\/li>\n
                    2. Catatan atas Laporan Keuangan<\/span><\/li>\n<\/ol>\n

                      Nah, Quipperian kira-kira itulah rangkuman lengkap untuk memahami materi laporan keuangan secara mudah. Jangan lupa juga untuk rajin-rajin latihan soal Laporan Keuangan supaya terbiasa dengan angka-angka, ya! <\/span>Good luck!<\/span><\/i><\/p>\n

                      Penulis: Serenata Rosalia<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

                      Halo, Quipperian! Apa kabar semuanya? Semoga masih sehat dan selalu dalam lindungan Tuhan YME, ya. Kalian yang sudah mengklik artikel ini pastinya adalah jejeran…<\/p>\n","protected":false},"author":156446345,"featured_media":132162,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[679384876,679384888],"tags":[],"ppma_author":[679386822],"class_list":["post-132152","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","category-mapel"],"acf":[],"yoast_head":"\nYuk, Pahami Materi Laporan Keuangan Perusahan Super Lengkap Ini<\/title>\n<meta name=\"description\" content=\"Quipperian, materi Akuntansi bisa jadi musuh saat ujian kalau kalian nggak paham banget! 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