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Menyusun Laporan Keuangan

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  • Haya, Nur Anni

Abstract

Dalam kegiatan usaha baik perorangann maupun badan usaha sebaiknya membuat laporan keuangan. Laporan keuangan merupakan hasil akhir dari suatu sistem keuangan yang merupakan ringkasan dari transaksi keuangan yang dilakukan selama tahun buku dan bersifat informatif bagi pemilik dan pihak lain yang membutuhkan. Laporan keuangan yang dibuat oleh bagian akuntansi dan diberikan kepada pihak-pihak yang berkepentingan, seperti pemerintah, kreditor, pemilik usaha dan manajer itu sendiri. Selain itu, akan melakukan pengolahan data dengan membuat statistik tambahan untuk menentukan apakah perusahaan telah mencapai standar kinerja yang dipersyaratkan atau belum. Adapun tujuan laporan keuangan dimasukkan untuk memberikan informasi yang berkaitan dengan posisi, kinerja, dan status keuangan perusahaan yang berharga untuk pengambilan keputusan keuangan perusahaan. Komponen komponen laporan keuangan terdiri dari (a) neraca (b) laporan laba rugi (c) laporan perubahan ekuitas (d) laporan arus kas (e) catatan atas laporan keuangan

Suggested Citation

  • Haya, Nur Anni, 2021. "Menyusun Laporan Keuangan," OSF Preprints phz7q, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:phz7q
    DOI: 10.31219/osf.io/phz7q
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