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√ Contoh Laporan Keuangan Perusahaan Jasa Beserta Penjelasan Skip to content
Akuntansilengkap | Pada artikel ini akan dibahas tentang laporan laba rugi perusahaan jasa/ laporan perubahan modal perusahaan jasa/ laporan neraca perusahaan jasa/ laporan arus kas perusahaan jasa.
Pengertian Perusahaan Jasa Apasih perusahaan jasa (service company) itu ?
Perusahaan jasa adalah perusahaan yang khusus bergerak menangani atau memberikan pelayanan di bidang penjualan jasa (keahlian).
Apa saja contohnya ?
Contoh perusahaan jasa adalah bank, asuransi, bengkel motor/mobil, rental, usaha salon, jasa pengiriman surat/barang (POS, JNE, TIKI dsb) dan masih banyak contoh lainnya.
Elemen Laporan Keuangan Menurut Standar Akuntansi Keuangan (SAK) , menyatakan bahwa laporan keuangan dapat diidentifikasikan secara jelas informasi yang ada di suatu perusahaan. Laporan keuangan meliputi
Laporan laba rugi dan penghasilan komprehensif lain (statement of income and other comprehensive income). Laporan perubahan modal / ekuitas (statement of change equity). Laporan posisi keuangan (statement of financial position) / Neraca (balance sheet). Laporan arus kas (stetement of cash flow). Catatan atas laporan keuangan. Informasi komparatif. Laporan keuangan perusahaan jasa memiliki tujuan sebagai berikut:
Menyajikan informasi yang menyangkut posisi keuangan. Untuk memenuhi kebutuhan informasi bersama. Untuk menyatakan apa yang telah dilakukan manajemen. Contoh Laporan Keuangan Perusahaan Jasa
contoh laopran laba rugi perusahaan jasa contoh laporan perubahan modal perusahaan jasa contoh laporan neraca perusahaan jasa contoh laporan arus kas perusahaan jasa lengkap Laporan keuangan perusahaan jasa yang disajikan setiap akhir periode terdiri atas laporan laba rugi, laporan perubahan modal, laporan posisi kas (neraca), dan laporan arus kas.
1. Laporan Laba-Rugi Perusahaan Jasa Dibawah ini adalah contoh laporan laba rugi perusahaan jasa .
(dalam Rp. ,00)
Pendapatan jasa servis 3.850.000 Beban usaha 60.000 Beban sewa ruangan 200.000 Beban gaji 300.000 Beban telepon 75.000 Beban perlengkapan 150.000 Beban penyusutan peralatan 50.000 Jumlah beban usaha (835.000) Laba bersih 3.015.000
Laporan laba/rugi adalah laporan yang menyajikan seluruh pendapatan dan beban dari suau perusahaan dalam satu periode akuntansi.
Laporan laba/rugi memiliki dua bentuk penyajian yaitu:
Bentuk Single Step Bengkel Mobil Lavarock Laporan Laba/Rugi Per 31 Desember 2019
Pendapatan Usaha Pendapatan jasa servis 1.000.000 Pendapatan bunga 120.000 Jumlah pendapatan 1.120.000 Beban Usaha Beban gaji 200.000 Beban penyusutan 80.000 Beban asuransi 50.000 Beban Perlengkapan 40.000 Beban bunga 40.000 Jumlah beban usaha (410.000) Laba bersih 710.000
Bentuk single step adalah menjumlahkan seluruh pendapatan dan semua beban yang ada.
Selisih dari pendapatan dan beban adalah diketahui besarnya sebagai laba/rugi perusahaan.
Bentuk Bertahap (Multiple Step ) Bengkel Mobil Lavarock Laporan Laba/Rugi Per 31 Desember 2019
Pendapatan Usaha Pendapatan jasa servis 1.000.000 Beban Usaha Beban gaji 200.000 Beban penyusustan 80.000 Beban asuransi 50.000 Beban Perlengkapan 40.000 Jumlah beban usaha (370.000) Laba usaha 630.000 Pendapatan di luar usaha Pendapatan bunga 120.000 Beban di luar usaha Beban bunga 40.000 Laba di luar usaha (80.000) Laba bersih 710.000
Pada prinsipnya bentuk yang kedua ini sama dengan bentuk sebelumnya hanya perbedaannya karena adanya pengelompokkan atas jenis pendapatan dan jenis beban.
Misalnya pendapatan, antara pendapatan usaha dan pendapatan diluar usaha dikelompokkan tersendiri.
Begitupun pada beban, dibedakan pula beban usaha dan beban diluar usaha.
Selisih dari pendapatan dan beban kemudian diketahui sebagai laba/rugi perusahaan.
2. Laporan Perubahan Modal Perusahaan Jasa Berikut contoh laporan perubahan modal perusahaan jasa .
(dalam Rp. ,00)
Modal tuan Zark 1 Mei 2006 10.500.000 Laba bersih bulan Mei 2006 (3.015.000) 13.515.000 Prive tuan Zark (100.000) Modal tuan Zark 31 Mei 2006 13.415.000
Laporan perubahan modal / laporan perubahan ekuitas adalah suatu bentuk laporan keuangan perusahaan jasa yang secara khusus menyajikan informasi tentang segala perubahan yang terjadi pada modal/ekuitas suatu perusahaan pada satu periode akuntansi.
Unsur-unsur laporan perubahan ekuitas:
Modal awal (pemilik) Laba (rugi) bersih Setoran (penarikan) pemilik Ekuitas akhir Informasi :
Terjadi penambahan modal apabila : laba lebih besar dari pada pengambilan pribadi (prive). Dan terjadi pengurangan modal apabila:
Laba lebih kecil dari prive (pengambilan pribadi) Rugi ditambah dengan prive (pengambilan pribadi). 3. Laporan Posisi Keuangan / Neraca AKTIVA PASIVA Kas 12.615.000 Utang usaha 1.150.000 Piutang usaha 250.000 Perlengkapan 250.000 Peralatan 1.500.000 Akm peny peralatan (50.000) Modal Tn Zark 13.415.000 Jumlah aktiva 14.565.000 Jumlah pasiva 14.565.000
(dalam Rp.) Laporan neraca pada perusahaan jasa adalah suatu bentuk laporan keuangan yang menyajikan informasi mengenai perubahan posisi keuangan yang berupa aset, kewajiban, dan ekuitas (modal) untuk satu periode akuntansi tertentu pada suatu perusahaan.
Berikut adalah unsur-unsur Laporan Posisi Keuangan:
1. Aset 2. Kewajiban (liabilitas) 3. Ekuitas (equity)
Bentuk Laporan Posisi Keuangan yang lazim digunakan adalah dengan 2 bentuk , yaitu:
1. Bentuk skontro 2. Bentuk staffel
Cara membuat laporan neraca;
1. Judul Laporan
Menuliskan keterangan yang terdiri dari:
nama perusahaan, nama laporan, dan periode laporan di tengah atas halaman. 2. Isi Laporan
Aset disusun sedemikian rupa hingga menurut urutan likuiditasnya Kewajiban harus disusun menurut urutan jatuh temponya Ekuitas harus disusun menurut urutan sifat kekekalannya Contoh Laporan Posisi Keuangan / Neraca
1. Bentuk skontro (sebelah-menyebelah) Bentuk T
Neraca dengan bentuk skontro atau bentuk T adalah dengan cara kelompok harta (aktiva) di kolom sebelah kiri , sedangkan kelompok kewajiban dan modal letaknya dikolom sebelah kanan.
2. Bentuk laporan (Stafel)
Bentuk neraca ini disajikan dengan cara, kelompok harta (aktiva) diletakkan dibagian atas dan kelompok kewajiban dan modal diletakkan dibawahnya.. bentuk ini sering dikenal dengan bentuk laporan/vertical.
4. Laporan Arus Kas Perusahaan Jasa Arus kas dari aktivitas operasi Penerimaan kas dari pelanggan 3.600.000 Pembayaran kas dari pemasok dan karyawan Beban sewa 60.000 Beban listrik dan air 200.000 Beban gaji 300.000 Beban telepon 75.000 (635.000) Kas yang dihasilkan dari aktivitas operasi 2.965.000 Pembayaran bunga – Pembayaran pajak penghasilan – Arus kas bersih dari aktivitas operasi 2.965.000 Arus kas dari aktivitas investasi Pembelian perlengkapan (250.000) Arus kas bersih dari aktivitas investasi 2.715.000 Arus kas dari aktivitas pendanaan Investasi awal 10.000.000 Prive pemilik (100.000) Arus kas bersih dari aktivitas pendanaan 9.900.000 Kenaikan bersih kas dan setara kas 12.615.000 Kas dan setara kas pada awal periode Kas dan setara kas pada akhir periode 12.615.000
Laporan arus kas perusahaan jasa adalah laporan keuangan yang menyajikan informasi arus masuk dan arus keluar kas dan setara dengan kas.
Kas : meliputi uang tunai atau saldo kas dan rekening giro .
Sedangkan setara kas : adalah investasi yang sifatnya sangat likuid, berjangka waktu pendek yang dengan mudah dapat dapat dijadikan/dicairkan menjadi kas.
Jadi, laporan arus kas harus dapat melaporkan arus kas selama periode akuntansi tertentu dan dapat diklasifikasikan menjadi :
1. Arus Kas dari Aktivitas Operasi 2. Arus Kas dari Aktivitas Investasi 3. Arus Kas dari Aktivitas Pendanaan
Yang disesuaikan dengan bisnis perusahaan tersebut. Tujuan dari klasifikasi sendiri adalah untuk memberikan informasi yang memungkinkan para pengguna laporan keuangan untuk menilai pengaruh aktivitas tersebut terhadap posisi keuangan perusahaan serta terhadap jumlah kas dan setara kas.
1. Arus Kas dari Aktivitas Operasi Arus kas dari aktivitas operasi diperoleh dari transaksi dan peristiwa yang mempengaruhi laba/rugi bersih perusahaan karena berhubungan dengan pendapatan perusahaan. Arus kas dari aktivitas operasi meliputi:
penerimaan kas hasil dari penjualan barang atau penerimaan kas dari royalty , fee , komisi, dan pendapatan lain, pembayaran sejumlah kas kepada pemasok barang atau jasa, pembayaran sejumlah kas kepada karyawan, penerimaan dan pembayaran kas oleh perusahaan asuransi sehubungan dengan premi, klaim, anuitas dan manfaat asuransi lainnya, pembayaran sejumlah kas atau penerimaan kembali (restitusi) pajak penghasilan, penerimaan dan pembayaran sejumlah kas dari kontrak yang diadakan dan dilaksanakan untuk tujuan transaksi usaha dan perdagangan. 2. Arus Kas dari Aktivitas Investasi
Arus kas dari aktivitas investasi menunjukkan berupa informasi tentang penerimaan dan pengeluaran kas yang berhubungan dengan sumberdaya yang bertujuan menghasilkan pendapatan dan arus kas di masa depan.
Arus kas dari aktivitas investasi meliputi:
sejumlah uang muka yang diterima akibat pinjaman yang diberikan kepada pihak lain serta pelunasannya (terkecuali yang dilakukan oleh lembaga keuangan). penerimaan kas atas penjualan aktiva tetap (tanah, bangunan, peralatan) aktiva tak berwujud, dan aktiva jangka panjang lain. pengeluaran kas yang digunakan untuk pembelian seperti aktiva tetap, aktiva jangka panjang, termasuk didalamnya adalah biaya pengembangan aktiva yang dibangun sendiri oleh perusahaan. perolehan saham dari perusahaan lain atau instrumen keuangan. pembayaran sejumlah kas yang berhubungan dengan futures contracts, forward contracts, option contracts , dan swap contracts , terkecuali pelaksanaan kontrak tersebut untuk tujuan perdagangan (dealing or trading ), atau apabila pembayaran tersebut digolongkan sebagai aktivitas pendanaan. 3. Arus Kas dari Aktivitas Pendanaan
Perlunya dilakukan pengungkapan yang terpisah dari arus kas akibat dari aktivitas pendanaan adalah untuk memprediksi klaim (aduan) terhadap arus kas masa depan oleh para penyetor (pemasok) modal perusahaan.
Yang termasuk dalam Arus kas dari aktivitas pendanaan diantaranya:
pembayaran kas untuk mengurangi saldo kewajiban yang berkaitan dengan sewa guna usaha. penerimaan kas dari emisi obligasi , pinjaman, wesel, hipotik, dan pinjaman lainnya. penerimaan kas yang berasal dari saham atau instrumen modal lainnya. pengeluaran kas untuk penarikan atau menebus saham perusahaan kepada para pemegang saham. pelunasan pinjaman. pembiayaan (finance lease ) oleh penyewa guna usaha (lessee ). Demikianlah tadi penjelasan mengenai Contoh Laporan Keuangan Perusahaan Jasa , semoga bermanfaat bagi pembaca.
Sekian dan terimakasih banyak atas kunjungannya. 🙂
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