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{"id":2097,"date":"2015-03-12T08:44:32","date_gmt":"2015-03-12T08:44:32","guid":{"rendered":"http:\/\/eko.tj.nscpolteksby.ac.id\/?p=2097"},"modified":"2015-03-12T08:44:32","modified_gmt":"2015-03-12T08:44:32","slug":"financial-environment","status":"publish","type":"post","link":"https:\/\/nscpolteksby.ac.id\/dosen\/eko-tjiptojuwono\/2015\/03\/12\/financial-environment\/","title":{"rendered":"Financial Environment"},"content":{"rendered":"

Neraca perusahaan menunjukkan aktiva di sisi kiri sementara kewajiban dan ekuitas atau klaim terhadap aktiva yang ditunjukkan di sisi kanan. Neraca adalah potret posisi keuangan perusahaan pada periode tertentu.<\/p>\n

Laporan laba-rugi menunjukkan hasil operasi selama periode tertentu. Laporan ini juga menunjukkan laba per saham sebagai \u201cbottom line\u201d. Komponen: Beban, Pendapatan, Laba\/Rugi.<\/p>\n

Lapporan perubahan modal Adalah laporan keuangan yang menunjukkan perubahan ekuitas selama satu periode. Laporan Ekuitas terdiri dari saldo awal modal setelah disesuaikan ditambah dengan laba bersih selama satu periode dikurangi dengan pengambilan. Komponen: Modal Awal, Laba Bersih, Penarikan (Prive)\/Dividen, Modal Akhir.<\/p>\n

Laporan arus kas merupakan bagian dari lakporan keuangan perusahaan yang dihasilkan pada suatu periode yang menunjukkan aliran masuk dan keluar uang (kas) perusahaan. Laporan arus kas mencakup faktor-faktor yang berdampak terhadap arus kas (selama periode akuntansi tertentu), antara lain: Aktivitas operasi, Investasi, Pembiayaan.<\/p>\n

Slide: Pertemuan 2 MK<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"