{"id":280588,"date":"2020-03-01T14:37:33","date_gmt":"2020-03-01T07:37:33","guid":{"rendered":"https:\/\/quipperhome.wpcomstaging.com\/?p=280588"},"modified":"2020-03-06T16:47:31","modified_gmt":"2020-03-06T09:47:31","slug":"laporan-keuangan-ekonomi-kelas-12","status":"publish","type":"post","link":"https:\/\/quipperhome.wpcomstaging.com\/mapel\/ekonomi\/laporan-keuangan-ekonomi-kelas-12\/","title":{"rendered":"Laporan Keuangan &#8211; Ekonomi Kelas 12"},"content":{"rendered":"<p><a href=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2020\/03\/laporan-keuangan.png\" data-rel=\"penci-gallery-image-content\" ><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-280597\" src=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2020\/03\/laporan-keuangan.png\" alt=\"laporan keuangan\" width=\"800\" height=\"533\" srcset=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2020\/03\/laporan-keuangan.png 800w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2020\/03\/laporan-keuangan-768x512.png 768w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2020\/03\/laporan-keuangan-585x390.png?crop=1 585w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2020\/03\/laporan-keuangan-263x175.png?crop=1 263w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2020\/03\/laporan-keuangan-300x200.png 300w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Halo, Quipperian! Apa kabar, nih? Wah, senang deh ternyata kamu semua masih semangat banget belajar bareng Quipper Blog. Kali ini kita akan membahas mata pelajaran Ekonomi, khususnya materi Laporan Keuangan. Ayo, siapa yang belum paham banget dengan materi yang satu ini?<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Tenang saja, Quipperian, karena pada artikel kali ini Quipper Blog akan membahas materi ini\u00a0 mulai dari pengertian, komponen, analisis, dan contoh soalnya. Yuk, langsung saja simak di bawah ini!<\/span><\/p>\n<h2><b>A. Pengertian Laporan Keuangan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Laporan keuangan merupakan ringkasan dari proses akuntansi atas transaksi-transaksi keuangan yang terjadi selama satu periode akuntansi.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Laporan keuangan juga berfungsi untuk menunjukkan hasil akhir dari proses akuntasi yang bisa digunakan sebagai alat komunikasi antar data keuangan atau aktivitas ekonomi suatu entitas dengan pihak-pihak yang berkompeten dengan data atau aktivitas tersebut.<\/span><\/p>\n<h2><b>B. Komponen Laporan Keuangan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Komponen laporan keuangan dibagi ke dalam 4 kelompok, nih. Ada laporan laba\/rugi, laporan perubahan modal, neraca, dan laporan arus kas. Penasaran? Simak di bawah ini, ya.<\/span><\/p>\n<h3><b>1. Laporan Laba\/Rugi<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Laporan laba\/rugi ialah laporan keuangan yang menyajikan pendapatan dan beban suatu perusahaan pada periode tertentu. Pada perusahaan dagang, komponen dalam laba\/rugi dipengaruhi oleh penjualan bersih, harga pokok penjualan, dan beban-beban. Berikut rumus perhitungannya, Quipperian<\/span><i><span style=\"font-weight: 400;\">.\u00a0<\/span><\/i><\/p>\n<p><b>Laba\/Rugi = Pendapatan \u2013 Beban<\/b><\/p>\n<p><b>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0atau<\/b><\/p>\n<p><b>Laba\/Rugi = Penjualan Bersih \u2013 HPP \u2013 Beban<\/b><\/p>\n<p><a href=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2020\/03\/Capture-1-laporan-keuangan.png\" data-rel=\"penci-gallery-image-content\" ><img decoding=\"async\" class=\"wp-image-280593 size-full aligncenter\" src=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2020\/03\/Capture-1-laporan-keuangan.png\" alt=\"Capture 1 laporan keuangan\" width=\"500\" height=\"129\" srcset=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2020\/03\/Capture-1-laporan-keuangan.png 500w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2020\/03\/Capture-1-laporan-keuangan-300x77.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p><span style=\"font-weight: 400;\">Supaya kamu bisa lebih paham lagi dengan Laporan Laba\/Rugi ini, coba yuk kerjakan contoh soal berikut ini.<\/span><\/p>\n<h4><b>Contoh Soal Laporan Laba\/Rugi<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Data pembukuan UD Setia sebagian berikut.<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Persediaan per 1 Januari 2012<\/span><span style=\"font-weight: 400;\">Rp75.000.000<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Nilai persediaan per 31 Desember 2012<\/span>\u00a0 \u00a0<span style=\"font-weight: 400;\">Rp60.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Pembelian selama tahun 2012\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Rp225.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Potongan pembelian \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span> <span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><span style=\"font-weight: 400;\">Rp2.500.000<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Biaya pengangkutan\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span> <span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><span style=\"font-weight: 400;\">Rp1.200.000<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Retur pembelian\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Rp6.000.000<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Berdasarkan data di atas, besarnya harga pokok penjualan tahun 2012 adalah&#8230;<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Rp294.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Rp291.500.000<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Rp241.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Rp240.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Rp232.700.000<\/span><\/li>\n<\/ol>\n<p><b>Jawaban: E<\/b><\/p>\n<p><b>Pembahasan:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Persediaan 1\/1\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span> <span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span> <span style=\"font-weight: 400;\">Rp75.000.000<br \/>\n<\/span><span style=\"font-weight: 400;\">Pembelian\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span> <span style=\"font-weight: 400;\">Rp225.000.000<br \/>\n<\/span><span style=\"font-weight: 400;\">Biaya angkut \u00a0 \u00a0 \u00a0 <\/span> <span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><span style=\"font-weight: 400;\">Rp1.200.000<br \/>\n<\/span><span style=\"font-weight: 400;\">Retur pembelian \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><span style=\"font-weight: 400;\">(Rp6.000.000)<br \/>\n<\/span><span style=\"font-weight: 400;\">Potongan pembelian\u00a0 \u00a0<\/span><span style=\"font-weight: 400;\">(Rp \u00a0 2.500.000)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00a0\u00a0\u00a0<\/span> <span style=\"font-weight: 400;\">Pembelian bersih\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span> <span style=\"font-weight: 400;\"><span style=\"text-decoration: underline;\">Rp217.700.000<\/span>+<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 Barang tersedia untuk dijual\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><span style=\"font-weight: 400;\">Rp292.700.000<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 Persediaan 31\/12\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span> <span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span style=\"text-decoration: underline;\"><span style=\"font-weight: 400;\">(Rp\u00a0 60.000.000)<br \/>\n<\/span><\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 HPP \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span> <span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span style=\"font-weight: 400;\">Rp232.700.000<\/span><\/p>\n<p>&nbsp;<\/p>\n<h3><b>2. Laporan Perubahan Modal<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Laporan perubahan modal ialah ikhtisar tentang perubahan modal yang terjadi selama jangka waktu tertentu. Adapun hal-hal yang menyebabkan perubahan modal, yaitu:<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 a. adanya setoran tambahan atau investasi pemilik,<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 b. adanya laba usaha,<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 c. adanya kerugian usaha,<br \/>\n<\/span><span style=\"font-weight: 400;\">\u00a0 \u00a0 \u00a0 d. pengambilan untuk keperluan pribadi (<\/span><i><span style=\"font-weight: 400;\">prive<\/span><\/i><span style=\"font-weight: 400;\">).<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Nah, biar kamu bisa punya gambaran lebih jelas tentang laporan perubahan modal, berikut Quipper Blog berikan contohnya.<\/span><\/p>\n<p><a href=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2020\/03\/Capture-2-laporan-keuangan.png\" data-rel=\"penci-gallery-image-content\" ><img decoding=\"async\" class=\"alignnone size-full wp-image-280595\" src=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2020\/03\/Capture-2-laporan-keuangan.png\" alt=\"Capture 2 laporan keuangan\" width=\"514\" height=\"274\" srcset=\"https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2020\/03\/Capture-2-laporan-keuangan.png 514w, https:\/\/quipperhome.wpcomstaging.com\/wp-content\/uploads\/2020\/03\/Capture-2-laporan-keuangan-300x160.png 300w\" sizes=\"(max-width: 514px) 100vw, 514px\" \/><\/a><\/p>\n<h3><b>3. Neraca<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Neraca adalah laporan yang berisi harta (asset), utang\/kewajiban, dan modal. Sama seperti laporan laba\/rugi, bentuk laporan neraca juga dibagi menjadi dua bentuk yakni stafel dan skontro.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Dengan kata lain, komponen neraca dipengaruhi oleh keseimbangan antara aktiva (harta) dan pasiva (hutang dan modal). Berikut rumusannya:<\/span><\/p>\n<p><b>Harta = Utang + Modal<\/b><\/p>\n<h3><b>4. Laporan Arus Kas<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Laporan arus kas ialah suatu laporan yang menunjukkan aliran uang yang diterima dan digunakan perusahaan dalam satu periode akuntansi beserta sumber-sumbernya. Laba bersih yang diperoleh suatu perusahaan belum menjamin bahwa perusahaan tersebut memiliki uang kas yang cukup untuk membiayai perusahaan.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Aktivitas perusahaan dapat dikelompokkan atas tiga bagian:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Aktivitas operasi yakni aktivitas untuk memperoleh penerimaan.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Aktivitas investasi yaitu aktivitas membeli aktiva tetap.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Aktivitas pendanaan yaitu aktivitas yang berhubungan dengan sumber dana atau modal. Misalnya peminjaman uang jangka pendek, pengeluaran saham untuk mendapatkan modal, dan kegiatan lain yang berhubungan dengan modal.<\/span><\/li>\n<\/ol>\n<h2><b>C. Analisis Laporan Keuangan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Dalam menilai kinerja keuangan berdasarkan data perbandingan masing-masing pos yang terdapat di laporan keuangan seperti laporan neraca, rugi\/laba, dan arus kas dalam periode tertentu, dapat digunakan dengan menggunakan analisis rasio keuangan.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Lalu, apa tujuan utama analisis laporan keuangan? Nah, tujuannya adalah sebagai berikut, Quipperian:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Sebagai alat barometer untuk melakukan <\/span><i><span style=\"font-weight: 400;\">forecasting <\/span><\/i><span style=\"font-weight: 400;\">atau memproyeksikan posisi keuangan di masa yang akan datang.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Me-<\/span><i><span style=\"font-weight: 400;\">review<\/span><\/i><span style=\"font-weight: 400;\"> kondisi perusahaan saat ini, permasalahan dalam manajemen, operasional maupun, keuangan.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Alat ukur untuk melakukan efisiensi di semua departemen perusahaan.<\/span><\/li>\n<\/ol>\n<h2><b>D. Contoh Soal<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Nah, setelah membahas lengkap materi laporan keuangan, sekarang coba deh kerjakan contoh soalnya! <\/span><i><span style=\"font-weight: 400;\">Eits, <\/span><\/i><span style=\"font-weight: 400;\">jangan mengintip jawabannya dulu sebelum kamu mengerjakan sendiri, ya.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Berikut ini adalah data keuangan PT Agung selama tahun 2018.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Penjualan bersih Rp105.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Pembelian bersih Rp54.400.000<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Kas Rp80.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Beban gaji Rp20.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Beban sewa Rp12.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Persediaan barang dagangan awal Rp29.000.000<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Persediaan barang dagangan akhir Rp17.000.000<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Jika pemerintah mengenakan tarif pajak atas laba usaha pokok perusahaan sebesar 25% maka besarnya pajak yang harus dibayar perusahaan kepada pemerintah adalah sebesar\u2026<\/span><\/p>\n<p><span style=\"font-weight: 400;\">A. Rp1.650.000<br \/>\n<\/span><span style=\"font-weight: 400;\">B. Rp1.500.000<br \/>\n<\/span><span style=\"font-weight: 400;\">C. Rp1.750.000<br \/>\n<\/span><span style=\"font-weight: 400;\">D. Rp1.000.000<br \/>\n<\/span><span style=\"font-weight: 400;\">E. PT Agung tidak perlu membayar pajak sebab perusahaan mengalami kerugian selama tahun 2018.<\/span><\/p>\n<p><b>Jawaban: A<\/b><\/p>\n<p><b>Pembahasan:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Nah, buat kamu yang mau tahu pembahasan dari soal ini, langsung saja lihat videon di bawah <\/span>ini<span style=\"font-weight: 400;\">, ya. Lewat video ini, kamu akan dijelaskan secara detail oleh tutor kece dari Quipper Video tentang gimana cara menjawab soal di atas.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">Quipperian, itulah pembahasan Quipper Blog kali ini tentang laporan keuangan. Mudah-mudahan cukup membantu dan bisa membuat kamu paham semaksimal mungkin, ya. Jangan lupa, jika mau mengerjakan soal-soal lain dan diajar oleh tutor andal seperti video di atas, kamu bisa banget gabung dengan <\/span><a href=\"https:\/\/learn.quipper.com\/\"><b>Quipper Video<\/b><\/a><span style=\"font-weight: 400;\">, nih. Buruan daftarkan diri, ya!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Halo, Quipperian! Apa kabar, nih? Wah, senang deh ternyata kamu semua masih semangat banget belajar bareng Quipper Blog. 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