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8/18/2019 TA BAB 9 10
1/26
TUGAS TEORI AKUNTANSI (Konsep Modal dan Laba)
DOSEN : TRIMANTO SETYO WARDOYO
DISUSUN OLEH :ALYSSA NATASYA BARNAS (1202120040)
EVA FEBRINA (1202120046) NITA KARLINA (1202120056)
AKUNTANSI B
PRODI AKUNTANSIFAKULTAS EKONOMI DAN BISNIS
UNIVERSITAS TELKOM2015
8/18/2019 TA BAB 9 10
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KATA PENGANTAR
P!" #$%& %'" '*!'+%'* %,-'."&'+ T-'* Y'*/ M'-' E#' '-' '.' #''+
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B'*.*/ A&"3 2015
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8/18/2019 TA BAB 9 10
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DAFTAR ISI
BAB 9................................................................................4
Kas, Modal dan Laba................................................................4A. TINJAUAN UMUM...................................................................4
B TUJUAN INFORMSASI ARUS KAS.................................................5C. PENYAJIAN DAN PREDIKSI INFORMASI ARUS KAS..........................8
D. PENGKURAN LABA................................................................10
BAB !.............................................................................16
Kons"# Laba dan P"la#o$an K"%an&an..........................................16A. PENDA'ULUAN....................................................................16
B. KONSEP LABA PADA TINGKAT SINTAKTIK ...................................16
C. KONSEP LABA PADA TINGKAT SEMANTIK ...................................18
D. KONSEP LABA PADA TINGKAT PRAGMATIK .................................19
E. APA YANG 'ARUS DIMASUKAN DALAM LABA (.............................20
KESIMPULAN....................................................................26
DAFTAR PUSTAKA..............................................................26
8/18/2019 TA BAB 9 10
4/26
BAB 9
Kas, Modal dan Laba
A. TINJAUAN UMUM
T%)%an da$* In+o$as* A$%s Kas
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$'*/ ."+,&"+%'* 3,- #,'- ,&#'-''*
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P"n&%%$an Laba
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8/18/2019 TA BAB 9 10
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."%,%'%'* FASB:
“Prospek dari penerimaan kas itu dipengaruhi oleh kemampuan perusahaan untuk
menghasilkan cukup kas untuk memenuhi kewajibanya pada saat jatuh tempo dan
CFj
(1+r ) j
8/18/2019 TA BAB 9 10
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kebutuhan operasi kas lain untuk menginvestasikan kembali dalam operasi dan
untuk membayar dividen tunai&'adi pelaporan keuangan harus memberikan
informasi untuk membantu investor kreditor dan pihak lain untuk menetapkan
jumlah waktu dan ketidakpastian dari arus masuk kas bersih prospektif pada
perusahaan yang berkaitan!
D,*/'* ,*3"#'%'* %,'3" ,'''* (2) '.' +"*/%'+ ,&#'-''* ."-'#"3'%'*:
TV 0=∑ j=1
∞
( ENCFj(1+r ) j )D"'*':
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@'." '3'#'* +'' *+% ,*$,."''* 3'&'* '&# %'# -"#+&"# '.' +"*/%'+ ,&#'-''*
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".,*+"+'# '&# %'#
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I.,*+"+'# "*" .''+ ."+3"#%'* %,'3" *+% #,+"' ,&"., j #,'/'" :
ENCFj = LCFj + LCFj + MICFj D"'*':L=F > A&# %'# ,,&" "*!''* (,"-)SH=F > A&# %'# ,,/'*/ #'-' '$&"+'# (,"-)MI=F > A&# %'# ,,/'*/ #'-' "*&"+'# (,"-)
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."'+'# ,*/-'#"3'*:
∑ j=1∞
( ENCFj
(1+r ) j )=∑ j=1∞
( LCFj
(1+r ) j )+∑ j=1∞
( LCFj
(1+r ) j )+∑ j=1∞
( MICFj
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8/18/2019 TA BAB 9 10
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&,+&*) '+' tingkat efektif. D,*/'* ,&%'+''* 3'"* -"+,#"# '#'& ,8"#",*
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Laba B"$s* s"ba&a* P"$aal as
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8/18/2019 TA BAB 9 10
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C. PENYAJIAN DAN PREDIKSI INFORMASI ARUS KAS
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K,+"/' '/"'* +,,+ #,%'&'*/ ."-'&#%'* ,*&+ SFAS C5 #,'/'"7*+-*$' .'3' ,&'/' C1
P"$a&a 92 3 La#o$an A$%s Kas 4 M"0od" Lan&s%n&
=OMPANY MLAPORAN ARUS KAS KONSOLIDASI
UNTUK TAHUN YANG BERAKHIR 0 DESEMBER 1CI
K,*'"%'* (P,*&*'*) .'3' K'# .'* E%"9'A&# K'# .'" A%+"9"+'# ,&'#"
8/18/2019 TA BAB 9 10
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K'# $'/ ."+,&"' .'&" ,3'*//'* 150
K'# $'*/ ."'$'&%'* %,'.' ,'#% .'* %'&$''* (12000)
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P'!'% ,*/-'#"3'* $'*/ ."'$'&%'* (25)
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K'# $'*/ ."'$'&%'* *+% ,*$,3,#'"%'* ,&%'&' ,3'*//'&'* '+,*(0)
K'# ,"- $'*/ ."#,."'%'* '%+"9"+'# ,&'#" 165
A&# K'# .'&" '%+"9"+'# "*9,#+'#" :
H'#"3 .'&" ,*!'3'* 8'#"3"+'# 600
P,'$'&'* '+'# ,#,3 ,*!'3'* '&"% 150
P,*/,3'&'* %'# (1000)
P,'$'&'* *+% ,,3"'* ='*$ S #,+,3'- %'# .",&3,- C25
K'# ,"- .'&" '%+"9"+'# "*9,#+'#" (115)
A&# %'# .'&" '%+"9"+'# ,*.'*''*:
P,"*!''* ,"- ,*&+ ,&! '+'#%&,."+ 00
P,'$'&'* %% "*!''* ,*&+ %,'!"'* 3,'#, .'3 (125)
H'#"3 .'&" ,*,&"+'* +*'/ !'*/%' '*!'*/ 400
H'#"3 .'&" ,*,&"+'* #'-' "'#' 500
D"9".,* $'*/ ."'$'&%'* (200)
K'# ," .'&" '%+"9"+'# ,*.'*''* 5
K,*'"%'* ,"- .'3' %'# .'* ,%"9'3,* %'# 1065
K'# .'* ,%"9'3,* %'# '.' ''3 +'-* 600
K'# .'* ,%"9'3,* %'# '.' '%-"& +'-* 1665
. A$%s Kas Sa0%an Usa5a
K,#"3'* SFAS C5 '.'3'- ,&'-'* .'3' ,*'-'*' %'# .'* ,%"9'3,* %'#
.'&" ,&#'-''* $'*/ #,'3"%*$' ."%,*'3 #,'/'" ,&'-'* .'3' 3"%"."+'# D'&" I
,&'/' ,*/,*'" 3'&'* '&# %'# ."'+'# '&# %'# .".,8"*"#"%'* #,'/'" %'# ,&'#"
."%&'*/ %'# $'*/ .""*9,#+'#"%'* ."%&'*/ %,*'"%'* .'3' 3"%"."+'# '.'3'- :(5) > 165 115 1065
A&# %'# ."."#+&"#"%'* ." '*+'&' .' %,3% ,'%'" .'3' 7"*+- %-## "*" :
K,.'*$' '.'3'- ,,/'*/ #'-' .'* ,,/'*/ #&'+ +'*/ I*" ."+3"#%'*:"#j > 500200 > 00
,"#j > 00125400 >557
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/. P$"d*s* a0as A$%s as Masa d"#an
S'3'- #'+ %,#3"+'* .'3' ,*//*'%'* '&# %'# -"#+&"# #,'/'" ,&''3
.'&" ."#+&"#" %'# '#' .,'* '.'3'- '-' '*$'% '&# %'# +,&'#% ."9".,*
#'3"*/ +,&/'*+*/ K,"*/"*'* *+% ,*/*/%'%'* ,*/-'&''* ,*/,*'" &,*7'*'
.'* ,3'*/ '*'!,,* ,*/ ."/'&"#''-" 3,- FASB ,*3"#:“/anajemen mengetahui lebh banyak perusahaan dan kegiatannya daripada investor
kreditor atau ‘pihak luar’ lain dan sering dapat meningkatkankegunaan dari informasi
keuangan dengan mengidentifikasikan transaksi-transaksi kejadian lain dan situasi-situasi
tertentuyang mempengaruhi perusahaan dan menjelaskan dampeak keauangannya!
D. PENGKURAN LABAM,*&+ FASB:
“,aba komprehensif adalah perubahan dalam ekuitas suatu perusahaan bisnis
selama satu periode!
“Pengujian atas keberhasilan 0atau kegagalan1 operasi dari suatu perusahaan
adalah seauh mana kas yang dikembalikan lebih besar 0atau lebih kecil1 dari kas
yang dibelanjakan 0diinvestasikan1 dalam jangka panjang!.
. Modal La6an Laba
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/. Kons"# P""l*5a$aan K"a-aan da$* Laba
S,'/'" 7*+- !"%' '%+"9' ,&#'-''* ."*"3'" '.' 0000 '.' '%-"&
,&"., .'* 6000 '.' ''3 ,&"., 3'' '%'* 4000 "3' +".'% '.'
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."'$'&%'* #,3'' ,&"., "+ 3'' ,"- '%'* ,*!'." 1000 .,*/'*
,%'+''* 3'"*:L'' ( 00011000) (0000 6000)
S,7'&' '3!''& "3' w ,&'%'* %,#,!'-+,&''* : INC j = CF j + (W j – W j-1 )
B,,&'' ,+., *+% ,*"3'" %,%'$''* "*" ,*7'% :1 P,*"3'"'* ,&#'-''* .,*/'* ,*//*'%'* *"3'"*"3'" '#%'**+%
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K'"+'3"#'#" '3"&'* ,"- '#' .,'*. '&" %'# '+' !'#' $'*/ ."-'&'%'*
."+,&"' #,3'' & ,&#'-''* +,,+4 P,*"3'"'* '+'# ,&#'-''* ,&.'#'&%'* -'&/' '#'& #'-' '#' ,&!'3'*
$'*/ ."+,&'%'* '.' ++'3 #'-' $'*/ ,&,.'&
Laba Ind*1*d%al La6an sa0%an %sa5a. NI .'&" ,,/'*/ #'-' '$&"+'# > (."9".,* %*+&"#" .'3)
,&'-'* .'3' %,%'$''*
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,,/'*/ #'-' "*&"+'#> MICF ) 7 ∆ MIS'8 )
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> S'CF ) 7 ∆ N8 )
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'$&"+'#
> LCF ) 7 MICF ) 7S'CF ) 7∆
ENN8 )> ENCF ) 7 7 ∆ ENN8 )
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ENNW > K,%'$''* ,"- #'+'* #'-' '+' N"3'" % ,%"+'# ,"3"%
."+''- +'*/=. 'a$&a Mas%an K*n*
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,&'-'* -'&/'Laba sa0%an %sa5a >dasa$ as%an *n*? ENCF ) 7 ∆ ENC@ )
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P'&' ,%* #,&"*/ ,*,/'#%'* '-' 3'' -'&# ."%& .'3'
#'+'* *$'+' .'* %'* #'+'* *"*'3:Laba sa0%an %sa5a >dasa$ da-a b"l* ons0an ? ENCF ) 7 ∆ ENCF@ )
EN=FV> N"3'" #'+'* #'-' .'3' #'+'* .'$' ,3" %*#+'*
. E*1al"n Kas K*n*S,'/'" '3+,&*'+"8 3'"* +,&-'.' %'"+'3"#'#" .'&" #'+ ,&#'-''*
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ENMVA > N"3'" #'+'* #'-' .'3' #'+'* *"3'" '#'& .'&" '#"*/'#"*/
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Ka#*0al*sas* dala K"0*da#as0*an
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K"s*#%lan
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%*#,+'3 .'* &'%+"# *+% +!'* '%*+'*#" K,%&'*/'* &'%+"# +"3+,&+'' .'&" #"8'+ #!,%+"8 .'&" ,*/-'&''* "+
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,*$,#'"'* *+% &,#"% ." '#'& .''+ ,&,.' .,*/'* +"*/%'+ ."#%*+#!,%+"8 '%*+'*
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'-' #,' #'-' .''+ .",3" '.' -'&/' "+ N'* .,"%"'* ,&'%'* &'%+"% #+'*.'& *+% ,*$''%'* -'&/' '&!"*'3 .,*/'* ++'3 -'&/' '.'#"+'#" #"+'#" +,,+ Y'*/ 3'"* ,&,*.''+ '-' -'&/' #'-'.",*/'&-" 3,- 8'7+& 8'7+& ,%#+,&*'3 .'* "3#"9, M,&,%',*$"3%'* '-' #,/" .''+ ."!" .''+ ."8#,+ 3,- +".'% '.'*$' ,'#
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BAB !
Kons"# Laba dan P"la#o$an K"%an&an
A. PENDA'ULUAN
T!'* +'' .'&" ,3'&'* 3'' '.'3'- ,,&"%'* "*8&'#" $'*/ ,&/*' '/",&,%' $'*/ '3"*/ ,&%,,*+"*/'* .'3' 3'&'* %,'*/'* T,+'" 3,"- '*$'% +!'* #,#"8"% -'&# ."*$'+'%'* *+% ,*.''+%'* ,'-''* $'*/ 3,"- !,3'# '+'#
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%,+#'* '*'!,&"'3 '#' .,'*
B. KONSEP LABA PADA TINGKAT SINTAKTIK
A%*+'* +,3'- ,*//*'%'* "#+"3'-"#+"3'- "*" ,/"+ #,&"*/ .'* ,/"+ 3''
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,&"#" "*8&'#" *+% '#'& .'3SFA= 1 ,*/'##"%'* '-' 3'' '%*+'*#" ,&'%'* %&'* $'*/ '"3:
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$'*/ ."'$'&%'* %,'.' ,,/'*/ #'-' .'* ,*/-'#"3'* $'*/ +".'% ."'/"%'*.'3' %*#, "*" I+ +".'% -'&# +,&+'*/ %,'.' ,"3"% &'!' +,+'" !/' %,'.'#,' ,*,&"' '+' ,*/%3'" 3'"* .'&" *"3'" +''- ,&#'-''* H'*$' .'3'%'## 3"%"."+'# ,,/'*/ #'-' "'#' ,*$'" %3'" +,"#'
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DAFTAR PUSTAKA
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