Cara Membuat dan Contoh Laporan Keuangan Perusahaan Lengkap

Proses Akuntansi atau lebih dikenal dengan istilah siklus akuntansi dalam Laporan Keuangan Perusahaan (Financial Statements) adalah tata cara dari suatu proses pencatatan atau pembukuan dimulai dari proses pencatatan dari masing-masing transaksi, melakukan jurnal umum dan mengelompokkan setiap transaksi ke dalam Buku Besar.

Setelah itu dibuatlah neraca percobaan di dalam format kertas kerja, sampai menjadi Laporan Keuangan Perusahaan yang terdiri dari Laporan Neraca, Laporan Laba Rugi, Laporan Perubahan Modal, Laporan Arus Kas serta Laporan Manajemen Keuangan lainnya.

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Berikut ini akan dijelaskan cara membuat laporan keuangan, Anda hanya cukup melakukan proses jurnal transaksi dan mengelompokannya ke dalam buku besar dari masing-masing akun kelompok aktiva, pasiva, dan rugi laba yang terdiri dari penjualan dan seluruh biaya.

Selanjutnya jika Anda telah melakukan proses tersebut diatas maka secara otomatis Laporan Keuangan Anda akan terbentuk dengan sendirinya karena sebelumnya telah dibuat template khusus sesuai dengan kaidah akuntansi yang berlaku umum.

Contoh Laporan Keuangan Perusahaan

Berikut ini akan dijabarkan secara detail dan contoh Laporan Keuangan Perusahaan sesuai dengan standard dan kaidah akuntansi yang berlaku umum dimana pada akhir penjelasan ini templatenya bisa Anda dapatkan dengan format excel:

1. CONTOH LAPORAN NERACA KEUANGAN

Berikut ini contoh Laporan Neraca Keuangan, yang terdiri dari Laporan Aktiva yang dikelompokkan berdasarkan Aktiva Lancar, Aktiva Tetap dan Aktiva Tidak Lancar, demikian pula untuk sisi Pasiva dikelompokkan berdasarkan Hutang Lancar (Hutang Jangka Pendek), Hutang Tidak Lancar (Hutang diatas 1 Tahun), dan kelompok modal (Equity).

BALANCE SHEETS

PERIOD DECEMBER 31, 2015

Un-Audited (in IDR)

A S S E T S			P A S I V A
CURRENT ASSETS			CURRENT LIABILITIES
Cash and Cash Equivalents	1	5,523,237,227	Accounts Payable	10	15,665,589,814
Accounts Receivable	2	29,610,392,408	Others Account Payable	11	123,517,060
Other Accounts Receivable	3	64,933,328	Accrued Expenses	12	572,313,288
Inventories	4	4,435,397,112	Tax Payable	13	6,762,923,125
Prepaid Expenses	5	1,539,424,863	Σ CURRENT LIABILITIES		23,124,343,286
Taxes Receivable	6	3,052,338,598
Σ CURRENT ASSETS		44,225,723,535	NON CURRENT LIABILITIES
			Bank Loans	14	-
FIXED ASSETS			Employee Benefit Obligation	15	628,563,944
Acquisition Price	7	7,281,852,528	Σ NON CURRENT LIABILITIES		628,563,944
Accumulated Depreciation	8	3,901,942,311
Σ BOOK VALUE OF FIXED ASSETS		3,379,910,217	EQUITY
			Stock	16	12,500,000,000
			Additional Stock		-
OTHER ASSETS			Agio Stock		-
Defered Expense	9	275,366,914	Foreign exchange Capital		-
Deferred Tax Asset		-	Retained Earning		3,712,828,910
Others Assets		608,750,003	Profit / (Loss) Current Year		8,524,014,528
Σ OTHER ASSETS		884,116,917	Σ EQUITY		24,736,843,438
Σ  A S S E T S		48,489,750,669	Σ  P A S I V A		48,489,750,669

2. CONTOH LAPORAN LABA RUGI 

Berikut ini contoh Laporan Laba Rugi yang teridiri dari Laporan Penjualan, Harga Pokok Produksi, Biaya Administrasi Umum, dan Pajak Penghasilan (PPh Pasal 29)

INCOME STATEMENTS

PERIOD JANUARY 1, - DECEMBER 31, 2015

Un-Audited (in IDR)

NET REVENUE
- Sales	17	116,993,309,910
- Cost of Goods Sold	18	94,925,786,622
GROSS PROFIT		22,067,523,288
GENERAL AND ADMINISTRATIVE EXPENSES	19	11,005,814,574
OPERATING PROFIT		11,061,708,714
OTHER INCOME / (EXPENSE)	20	87,573,904
PROFIT / (LOSS) BEFORE TAX		11,149,282,618
INCOME TAX	21	2,625,268,090
PROFIT / (LOSS) AFTER TAX		8,524,014,528

3. CONTOH LAPORAN KEUANGAN PERUBAHAN MODAL

Berikut ini contoh Laporan Keuangan Perubahan Modal yang terdiri dari laporan Modal disetor, Tambahan Modal, Saldo Laba Ditahan, dan Laporan Laba Rugi Periode Tahun Berjalan. 

EQUITY STATEMENTS

PERIOD  DECEMBER 31, 2015

Un-Audited (in IDR)

Capital Position Changes deposited:
- Capital Balance at Beginning deposited	12,500,000,000
»+ / - Additional Capital
»+ / - Dividend to Equity Conversion
- Capital Balance at End deposited	12,500,000,000
General Reserve:
- General Reserves Beginning Balance
»+ / - General Reserves
- General Reserve Balance at End
Earnings Position Changes at resistance:
- Retained Earnings / (Loss) Beginning	3,712,828,910
»+ / - Foreign exchange Capital
»+ / - Profit / (Loss) Current Year	8,524,014,528
- Retained Earnings / (Loss) End	12,236,843,438

4. CONTOH LAPORAN ARUS KAS

Berikut ini contoh Laporan Keuangan Arus Kas yang teridiri dari Arus Kas dari kegiatan Operasional, Investasi, dan Pendanaan.

CASHFLOW STATEMENTS

PERIOD  JANUARY,1 - DECEMBER 31, 2015

Un-Audited (in IDR)

Cash Flows from Operating Activities
Profit / (Loss)	8,524,014,528
Depreciation	382,873,364
Accounts Receivable	(708,285,848)
Other Accounts Receivable	(32,466,664)
Inventories	(604,976,392)
Prepaid Expenses	(424,636,225)
Taxes Receivable	(307,659,626)
Other Assets	280,438,096
Accounts Payable	(5,812,597,886)
Other Accounts Payable
Accrued Expenses
Tax Payables	64,796,853
Other Debt	25,000,000
Cash Flows from Investing Activities
Fixed Asset Additions	(445,064,000)
Cash Flows from Financing Activities
Bank Loans
Paid in Capital
Additional Capital
Agio Stock
Foreign exchange Capital
»+ / - Cash & Cash Equivalents	1,458,194,881
Beginning Balance of Cash and Cash Equivalents	4,065,042,346
Ending Balance Cash and Cash Equivalents	5,523,237,227

5. CONTOH DETAIL CATATAN ATAS LAPORAN KEUANGAN

Berikut ini contoh Catatan Saldo Laporan Keuangan terhadap seluruh Account yang terdapat dalam Laporan Keuangan Perusahaan.

FINANCIAL STATEMENTS NOTES

PERIOD  JANUARY,1 - DECEMBER 31, 2015

Un-Audited (in IDR)

No	Description	December 31, 2013	December 31, 2012
1	Cash and Cash Equivalents	5,523,237,227	4,065,042,346
»	Cash
	P/C - Office	204,224,854	112,261,204
	P/C - Branch	94,887,153	88,296,323
»	Bank
	Mandiri Bank  < Rek - IDR >	5,110,476,544	3,856,984,820
	BCA  < Rek - IDR >	113,648,676	7,500,000
	Deposit
2	Accounts Receivable	29,610,392,408	28,902,106,559
»	Trade Account Receivable	29,610,392,408	28,902,106,559
3	Others Account Receivable	64,933,328	32,466,664
»	Others Account Receivable	64,933,328	32,466,664
4	Inventories	4,435,397,112	3,830,420,720
»	Raw Material	4,071,885,960	3,540,770,400
»	Supporting Material	363,511,152	289,650,320
5	Prepaid Expenses	1,539,424,863	1,114,788,638
»	Advance on purchase	938,886,919	830,971,319
»	Others Advance	195,683,319	181,317,319
»	Rental Office	120,000,000	102,500,000
»	Rental Vehicles
»	Prepaid THR	284,854,625
»	Others Prepaid
6	Taxes Receivable	3,052,338,598	2,744,678,971
»	Tax article 22
»	Tax article 23	2,746,385,390	2,466,381,342
»	Tax article 24
»	Tax article 25	138,277,895	110,622,316
»	Value added tax	167,675,313	167,675,313
»	Overpayment of Art. 29
»	Other Taxes
7	Fixed Assets	7,281,852,528	6,836,788,528
»	Land
»	Building
»	Operating Equipment	6,764,572,328	6,380,218,328
»	Machineries	2,550,000	2,550,000
»	Vehicles
»	Office Equipment	514,730,200	454,020,200
8	Depreciation of Fixed Assets	3,901,942,311	3,519,068,947
»	Acc. Building	207,734,625	193,885,650
»	Acc Building improvement
»	Acc Operating Equipment	2,821,613,823	2,521,328,536
»	Acc Machineries
»	Acc Vehicles	401,093,700	374,354,162
»	Acc Office Equipment	471,500,163	429,500,599
9	Other Assets	884,116,917	1,164,555,013
»	Defered Expense	275,366,914	482,755,013
»	Deferred Tax Asset
»	Others Assets	608,750,003	681,800,000
10	Accounts Payable	15,665,589,814	21,478,187,700
»	Trade Account Payable	15,665,589,814	21,478,187,700
11	Other Accounts Payable	123,517,060	123,517,060
»	Others Trade Account Payable	123,517,060	123,517,060
12	Accrued Expenses	572,313,288	55,554,607
»	Accrued Expenses - Staff Cost	547,932,110	38,241,006
»	Jamsostek	24,381,178	17,313,601
»	Accrued Expenses - Others
13	Tax Payables	6,762,923,125	6,698,126,272
»	Tax Payables Artc 21	187,711,022	119,890,589
»	Tax Payables Artc 23	36,235,766	24,930,476
»	Tax payables - Article 29	4,379,905,205	4,183,953,415
»	VAT	2,157,216,703	2,367,497,363
»	Tax payable - Final Psl 4 (2)	1,854,429	1,854,429
14	Bank Loans
»	LTL - Standard Chartered Bank
15	Other Liabilities	628,563,944	603,563,944
»	Employee Benefit obligation	628,563,944	603,563,944
16	Equity	24,736,843,438	16,212,828,910
»	Stock	12,500,000,000	12,500,000,000
»	Additional Stock
»	Agio Stock
»	Foreign exchange Capital
»	Retained Earning	3,712,828,910	3,712,828,910
»	Profit / (Loss) Current Year	8,524,014,528	-
17	Net Sales	116,993,309,910	58,496,654,955
»	Sales	115,373,584,376	57,686,792,188
»	Other Sales	1,619,725,534	809,862,767
»	Discount
18	Cost of Goods Sold	94,925,786,622	48,060,158,666
	Direct Material	64,023,682,644	32,011,841,322
	Direct overhead	30,902,103,978	16,048,317,344
19	Operating Costs	11,005,814,574	5,591,571,108
»	Staff Cost	3,564,624,332	1,863,073,987
»	Administrative & General Expenses	6,037,669,696	3,026,736,848
»	Cost Depreciation of Fixed Assets	1,403,520,546	701,760,273
20	Revenues and Other Costs	87,573,904	43,786,952
»	Other Revenue	125,439,048	62,719,524
»	Other Costs	37,865,144	18,932,572
21	Corporate Income Tax	2,625,268,090	1,175,883,223
»	Corporate Tax Provision	2,625,268,090	1,175,883,223
☺	TOTAL ASSETS	48,489,750,669	45,171,778,493
☺	TOTAL LIABILITIES & EQUITY	48,489,750,669	45,171,778,493
☺	PROFIT / (LOSS)	8,524,014,528	3,712,828,910

6. CONTOH KERTAS KERJA (WORK SHEETS) LAPORAN KEUANGAN

Berikut ini contoh General Ledger Laporan Keuangan yang terdiri dari Saldo Awal, Mutasi Debet, Mutasi Kredit dan Saldo Akhir dari seluruh transaksi keuangan periode berjalan.

FINANCIAL STATEMENTS – WORK SHEETS

PERIOD  JANUARY,1 - DECEMBER 31, 2015

Un-Audited (in IDR)

No	Description	Beginning Balance	Debit	Credit	Ending Balance
1	CASH & BANK :
	Cash :
	P/C  Office	112,261,204	506,590,000	414,626,350	204,224,854
	P/C  Branch	88,296,323	38,924,500	32,333,670	94,887,153
		200,557,527			299,112,007
	Bank :
	Mandiri Bank  < Rek  IDR >	3,856,984,820	23,952,249,734	22,698,758,009	5,110,476,544
	BCA  < Rek  IDR >	7,500,000	113,706,582	7,557,906	113,648,676
		3,864,484,820			5,224,125,221
	ACCOUNT RECEIVABLE :
2	Trade Account Receivable	28,902,106,559	24,549,077,970	23,840,792,121	29,610,392,408
	Others Account Receivable	32,466,664	32,466,664		64,933,328
		28,934,573,223			29,675,325,736
	INVENTORIES
3	Raw Material	3,540,770,400	2,655,577,800	2,124,462,240	4,071,885,960
	Supporting Material	289,650,320	246,202,772	172,341,940	363,511,152
		3,830,420,720			4,435,397,112
	PREPAID EXPENSES :
4	Advance on purchase	830,971,319	288,534,600	180,619,000	938,886,919
	Others Advance	181,317,319	27,004,000	12,638,000	195,683,319
	Rental Office	102,500,000	17,500,000		120,000,000
	Rental Vehicles
	Prepaid THR		284,854,625		284,854,625
	Others Prepaid
		1,114,788,638			1,539,424,863
	TAX RECEIVABLE :
5	Tax article 22
	Tax article 23	2,466,381,342	280,004,047		2,746,385,390
	Tax article 24
	Tax article 25	110,622,316	27,655,579		138,277,895
	Value added tax	167,675,313			167,675,313
	Overpayment of Art. 29
	Other Taxes
		2,744,678,971			3,052,338,598
	FIXED ASSETS :
6	Land
	Building
	Building improvement
	Operating Equipment	6,380,218,328	384,354,000		6,764,572,328
	Machineries	2,550,000			2,550,000
	Vehicles
	Office Equipment	454,020,200	60,710,000		514,730,200
		6,836,788,528			7,281,852,528
	ACCUMULATION DEPRECIATION :
7	Acc. Building	193,885,650		13,848,975	207,734,625
	Acc Building improvement
	Acc Operating Equipment	2,521,328,536		300,285,287	2,821,613,823
	Acc Machineries
	Acc Vehicles	374,354,162		26,739,538	401,093,700
	Acc Office Equipment	429,500,599		41,999,564	471,500,163
		3,519,068,947			3,901,942,311
	OTHER ASSETS :
8	Defered Expense	482,755,013	13,304,200	220,692,299	275,366,914
	Deferred Tax Asset
	Others Assets	681,800,000		73,049,997	608,750,003
		1,164,555,013			884,116,917
	ACCOUNT PAYABLE
9	Trade Account Payable	21,478,187,700	62,366,891,558	56,554,293,672	15,665,589,814
	Others Account Payable	123,517,060			123,517,060
		21,601,704,760			15,789,106,874
	ACCRUED EXPENSES
10	Accr. Expenses  Staff Cost	38,241,006	2,533,231,612	3,042,922,716	547,932,110
	Jamsostek	17,313,601		7,067,577	24,381,178
	Accrued Expenses  Others
		55,554,607			572,313,288
	TAX PAYABLES
11	Tax Payables Artc 21	119,890,589		67,820,433	187,711,022
	Tax Payables Artc 23	24,930,476	11,479,065	22,784,355	36,235,766
	Tax payables  Article 29	4,183,953,415		195,951,790	4,379,905,205
	VAT	2,367,497,363	210,280,660		2,157,216,703
	Tax payable  Final Psl 4 (2)	1,854,429			1,854,429
		6,698,126,272			6,762,923,125
	BANK LOANS :
12	LTL – StanChart Bank
	OTHERS LIABILITIES
13	Others Account Payable
	Employee Benefit obligation	603,563,944		25,000,000	628,563,944
		603,563,944			628,563,944
	EQUITY :
14	Stock	12,500,000,000			12,500,000,00
	Additional Stock
	Agio Stock
	Foreign exchange Capital
	Retained Earning	3,712,828,910			3,712,828,910
	Profit / (Loss) Current Year			8,524,014,528	8,524,014,528
		16,212,828,910			24,736,843,438

7. Format Kertas Kerja General Ledger dan Kelompok Akun

Disinilah Format yang Anda rubah dan hanya cukup mengelompokkan akun sesuai dengan format keuangan di perusahaan Anda, di kolom paling kiri beberapa akun dikelompokkan menjadi satu agar lebih mudah dibaca di dalam laporan keuangan.

Catatan: Jika Anda ingin merubah format yang disesuaikan dengan akun diperusahaan Anda maka hendaknya berhati-hati dalam merubah kolom TYPE yang di sebelah kiri karena Teksnya tersebut Link dengan Kertas Kerja (Work Sheets) dan Neraca, Jika Anda ingin merubah teksnya maka Anda juga harus merubahnya dengan Teks yang sama di Kertas Kerja dan Neraca. (Link menggunakan rumus: SUMIF)

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Hal ini akan jauh lebih mudah dilaksanakan jika Anda saat ini menggunakan program accounting seperti Zahir, MYOB Accounting, Oracle Finance, dan program Accounting lainnya, anda tinggal mengeksport General Ledger dalam bentuk excel ataupun teks dan memasukkan angkanya kedalam tabel dibawah ini.

Yang menjadi pertanyaannya adalah mengapa jika saya sudah menggunakan software Akuntansi tetapi masih menggunakan cara ini? Jawabannya adalah jika Anda ingin Customized atau bentuk laporan keuangan sesuai dengan keinginan Anda, serta mempermudah Anda membuat Analisa Laporan Keuangan lainnya dan laporan ini menjadi sumber database Anda.

Untuk uji coba dan pembelajaran berikut kami berikan Contoh General Ledger Summary dan Contoh Laporan Keuangan dalam bentuk Excel.

Demikian cara membuat laporan keuangan, semoga artikel ini bermanfaat buat Anda, Terima Kasih.