P R E PA R E D B Y:
T O N Y S A N J AYA N A P I T U P U LU
1 2 6 2 2 0 1 2 2 2
E N T I TA S
KO N S O L I D A S I
A D A L A H
A G R E G A S I
D A R I
S E J U M L A H
P E R U S A H A A N YA N G B E R B E D A . L A P O R A N K E UA N G A N YA N G D I S U S U N
O L E H M A S I N G - M A S I N G A F I L I A S I D I K O N S O L I D A S I M E N J A D I S AT U
L A P O R A N K E UA N G A N YA N G M N YA J I KA N P O S I S I K E UA N G A N D A N H A S I L
O P E R A S I D A R I S E LU R U H E N T I TA S E K O N O M I S E A KA N - A KA N M E R U PA KA N
P E R U S A H A A N T U N G G A L .
S E M U A A S P E K T R A N S F E R A N T A R P E R U S A H A A N H A R U S D I E L I M I N A S I D A L A M P E N Y U S U N A N L A P O R A N K E U A N G A N K O N S O L I D A S I , S E H I N G G A L A P O R A N K E U A G A N T E R S E B U T T E R L I H A T S E A K A N - A K A N M E R U PA K A N L A P O R A N K E U A M G A N D A R I S U A T U P E R U S A H A A N T U N G G A L . P S A K 4 , “ L A P O R A N K E U A N G A N K O N S O L I D A S I ” , M E N Y E B U T K A N S A L D O A N T A R P E R U S A H A A N , P E M B E L I A N D A N P E N J U A L A N , S E R T A P E N G E L U A A N / B E B A N S E B A G A I C O N T O H D A R I S A L D O A N T A R P E R U S A H A A N D A N T R A N S A K S I YA N G H A R U S D I E L I M I N A S I .
T I D A K A D A P E R B E D A A N A N T A R A A N A K P E R U S A H A A N YA N G D I M I L I K I P E N U H D A N A N A K P E R U S A H A A N YA N G T I D A K D I M I L I K I P E N I H S E H U B U N G A N D E N G A N E L I M I N A S I T R A N S F E R A N T A R P E R U S A H A A N . K O N S O L I D A S I B E R F O K U S PA D A K O N S E P E N T I T A S T U N G G A L , B U K A N P E R S E N T A S E K E P E M I L I K A N . J I K A K O N S O L I D A S I T E R P E N U H I , M A K A P E R U S A H A A N M E N J A D I B A G I A N D A R I E N T I T A S E K O N O M I T U N G G A L , D A N S E M U A T R A N S A K S I D E N G A N P E R U S A H A A N L A I N YA N G B E R H U B U N G A N I S T I M E W A M E N J A D I T R A N S F E R I N T E R A L YA N G H A R U S D I E L I M I N A S I P E N U H , T I D A K B E R G A N T U N G PA D A P E R S E N T A S E K E P E M I L I K A N .
L A B A D A N R U G I D A R I P E N J U A L A N S U A T U B A R A N G K E P I H A K YA N G B E R H U B U N G A N I S T I M E W A U M U M N YA D I A N G G A P D I R E A L I S A S I PA D A S A A T P E N J U A L A N D A R I P E R S P E K T I F P E R U S A H A A N P E N J U A L , T E T A P I U N T U K T U J U A N K O N S O L I D A S I L A B A T E R S E B U T B E L U M D I A N G G A P D I R E A L I S A S I S A M PA I D I R E A L I S A S I , B I A S A N YA M E L A L U I P E N J U A L A N K E P I H A K YA N G T I D A K B E R H U B U N G A N I S T I M E W A . L A B A B E L U M D I R E A L I S A S I D A R I T R A N S F E R A N T A R P E R U S A H A A N I N I D I S E B U T L A B A A N T A R P E R U S A H A A N YA N G B E L U M D I R E A L I S A S I (U N R E A L I Z E D I N T E R C O M PA N Y P R O F I T) . D A R I S U D U T PA N D A N G E N T I T A S K O N S O L I D A S I , P E N J U A L A N A S E T D A L A M E N T I T A S K O N S O L I D A S I H A N YA M E R U PA K A N P E R U B A H A N L O K A S I A S E T D A N T I D A K M E N C E R M I N K A N A K H I R D A R I P R O S E S P E N D A PA T A N . U N T U K M E N C A PA I A K H I R D A R I P R O S E S P E N D A PA T A N D A L A M E N T I T A S K O N S O L I D A S I , H A R U S T E R J A D I P E N J U A L A N K E P I H A K E K S T E R N A L D A R I E N T I T A S K O N S O L I D A S I . K U N C I U N T U K M E N E N T U K A N K A PA N M E L A P O R K A N T R A N S A K S I D A L A M L A P O R A N K E U A N G A N K O N S O L I D A S I A D A L A H D E N G A N M E M V I S U A L I S A S I K A N E N T I T A S K O N S O L I D A S I D A N M E N E N T U K A N A PA K A H T R A N S A K S I T E R T E N T U T E R J A D I S E L U R U H N YA D I D A L A M E N T I T A S K O N S O L I D A S I .
P E R U S A H A A N YA N G B E R H U B U N G A N I S T I M E W A S E R I N G K A L I M E M B E L I J A S A D A R I S A T U P E R U S A H A A N K E P E R U S A H A A N L A I N N YA . J E N I S J A S A A N T A R P E R S A H A A N T E R S E B U T D A PA T B E R M A C A M - M A C A M : P E M B E L I A N J A S A K O N S U LT A S I , J A S A R E K A YA S A , J A S A P E M A S A R A N , D A N J A S A P E M E L I H A R A A N . PA D A S A A T S U A T U P E R U S A H A A N M E M B E L I J A S A D A R I P I H A K YA N G B E R H U B U N G A N I S T I M E W A , U M U M N YA P E M B E L I M E N C A T A T N YA S E B A G A I B E B A N D A N P E N J U A L M E N C A T A T N YA S E B A G A I P E N D A PA T A N . PA D A S A A T P E N Y U S U N A N L A P O R A N K E U A N G A N K O N S O L I D A S I , B E B A N D A N P E N D A PA T A N T E R S E B U T H A R U S D I E L I M I N A S I .
U M U M N YA , P E N D E K A T A N YA N G L E B I H S E D E R H A N A D I G U N A K A N D A L A M E L I M I N A S I T R A N S A K S I A N T A R P E R U S A H A A N D E N G A N M E N G A S U M S I K A N B A H W A J A S A T E R S E B U T M E N G U N T U N G K A N P E R I O D E S E K A R A N G , D A N K A R E N A N YA S E T I A P L A B A A N T A R P E R U S A H A A N A T A S J A S A T E R S E B U T T E L A H D I R E A L I S A S I PA D A P E R I O D E D I L A K U K A N N YA T R A N S F E R . O L E H K A R E N A I T U, T I D A K A D A A YA T J R A N A L E L I M I N A S I S E H U B U N G A N D E N G A N T R A N S F E R PA D A P E R I O D E B E R J A L A N D I P E R L U K A N D I P E R I O D E B E R I K U T N YA S E B A B L A B A A N T A R P E R U S A H A A N D I A N G G A P T E L A H D I R E A L I S A S I PA D A P E R I O D E T R A N S F E R .
P A D A S A A T T R A N S F E R A S E T T A K L A N C A R T E R J A D I , P E N Y E S U A I A N S E R I N G K A L I D I P E R L U K A N D A L A M P E N Y U S U N A N L A P O R A N K E U A N G A N K O N S O L I D A S I S E L A M A T A N A H T E R S E B U T M A S I H D I M I L I K I O L E H P E R U S A H A A N .
G A M B A R A N U M U M P R O S E S E L I M I N A S I L A B A
P A D A S A A T T R A N S F E R A S E T T A K L A N C A R T E R J A D I , P E N Y E S U A I A N S E R I N G K A L I D I P E R L U K A N D A L A M P E N Y U S U N A N L A P O R A N K E U A N G A N K O N S O L I D A S I S E L A M A T A N A H T E R S E B U T M A S I H D I M I L I K I O L E H P E R U S A H A A N P E M B E L I . P A D A S A A T T A N A H D I T R A N S F E R A N T A R A P I H A K Y A N G B E R H U B U N G A N I S T I M E W A PA D A N I L A I B U K U N Y A , T I D A K A D A P E N Y E S U A I A N A T A U E L I M I N A S I K H U S U S Y A N G D I P E R L U K A N D A L A M P E N Y U S U N A N L A P O R A N K E U A N G A N K O N S O L I D A S I .
O L E H K A R E N A P E N J U A L T I D A K M E N C A T A T K E U N T U N G A N A T A U K E R U G I A N , M A K A D A R I S U D U T P A N D A N G K O N S O L I D A S I , L A B A M A U P U N A S E T D I N Y A T A K A N S E C A R A T E P A T. T R A N S F E R T A N A H Y A N G L E B I H T I N G G I A T A U L E B I H R E N D A H D A R I N I L A I B U K U N Y A M E M E R L U K A N P E R L A K U A N K H U S U S D A L A M P R O S E S K O N S O L I D A S I . K E U N T U N G A N A T A U K E R U G I A N E N T I T A S P E N J U A L H A R U S D I E L I M I N A S I K A R E N A T A N A H T E R S E B U T M A S I H D I M I L I K I O L E H E N T I T A S K O N S O L I D A S I , D A N T I D A K A D A K E U N T U N G A N A T A U K E R U G I A N Y A N G D I L A P O R K A N D A L A M L A P O R A N K E U A N G A N K O N S O L I D A S I S A M P A I T A N A H T E R S E B U T D I J U A L K E P I H A K D I L U A R E N T I T A S K O N S O L I D A S I .
P E N J U A L A N
YA N G
T E R J A D I
D A R I
I N D U K
P E R U S A H A A N
K E
A N A K
P E R U S A H A A N D I S E B U T P E N J U A L A N A R U S K E B A W A H (
D O W N S T R E A M S A L E
) ,
S E T I A P K E U N T U N G A N A T A U K E R U G I A N D A R I T R A N S F E R T E R S E B U T M E N J A D I
H A K P E M E G A N G S A H A M I N D U K P E R U S A H A A N. P E N J U A L A N A R U S K E A T A S
(
U P S T R E A M S A L E
) , YA I T U S E T I A P K E U N T U N G A N A T A U K E R U G I A N M E N J A D I H A K
P E M E G A N G S A H A M A N A K P E R U S A H A A N. J I K A A N A K P E R U S A H A A N D I M I L I K I
P E N U H , M A K A S E M U A K E U N T U N G A N A T A U K E R U G I A N PA D A A K I R N N YA M E N J A D I
H A K I N D U K P E R U S A H A A N S E B A G A I S A T U - S A T U N YA P E M E G A N G S A H A M . A K A N
T E T A P I , J I K A A N A K P E R U S A H A A N T I D A K D I M I L I K I P E N U H , M A K A K E U N T U N G A N
A T A U K E R U G I A N D A R I P E N J U A L A N A R U S K E A T A S H A R U S D I B A G I A N T A R A
I N D U K P E R U S A H A A N D A N P E M E G A N G S A H A M M I N O R I T A S .
S E C A R A K H U S U S , K E U N T U N G A N A T A U K E R U G I A N A N T A R P E R U S A H A A N Y A N G B E L U M D I R E A L I S A S I D I E L I M I N A S I D E N G A N C A R A B E R I K U T :
Alokasi Eliminasi Laba Belum
Direalisasi
Penjualan
Eliminasi
Arus ke bawah
Terhadap kepemilikan mayoritas
Arus ke atas
Anak perusahaan dimiliki penuh
Anak perusahaan dimiliki
mayoritas
A S U M S I K A N P T I D E A L M E M I L I K I 7 5 % S A H A M B I A S A D A R I P T A K A S I A . P T I D E A L
M E L A P O R K A N L A B A O P E R A S I D A R I A K T I V I T A S N YA S E N D I R I , T I D A K T E R M A S U K
P E N D A PA T A N I N V E S T A S I D A R I P T A K A S I A S E B E S A R R P 1 0 0 . 0 0 0 . 0 0 0 , P T A K A S I A
M E L A P O R K A N L A B A B E R S I H S E B E S A R R P 6 0 . 0 0 0 . 0 0 0 , T E R M A S U K D I D A L A M
L A B A A F I L I A S I P E N J U A L A D A L A H K E U N T U N G A N B E L U M D I R E A L I S A S I S E B E S A R
R P 1 0 . 0 0 0 . 0 0 0 D A R I T R A N S F E R A S E T A N T A R P E R U S A H A A N. J I K A P E N J U A L A N
T E R S E B U T M E R U PA K A N T R A N S F E R A R U S K E B A W A H , L A B A B E L U M R E A L I S A S I D I
E L I M I N A S I S E L U R U H N YA D A R I B A G I A N L A B A K E P E M I L I K A N M A Y O R I T A S PA D A
S A A T P E N Y U S U N A N L A P O R A N K E U A N G A N K O N S O L I D A S I . H I T U N G L A H L A B A
B E R S I H N YA .
P E N G H I T U N G A N L A B A B E R S I H A D A L A H S E B A G A I B E R I KU T :
CONTOH SOAL
Laba terpisah dari PT Ideal
Dikurangi : Laba antarperusahaan yang belum direalisasi penjualan
aset arus ke bawah
Laba direalisasi terpisah PT Ideal
Bagian purity atas laba PT Akasia :
Laba bersih PT Akasia
Bagian proporsional PT Ideal
Laba bersih konsolidasi
Rp 60.000.000
x 0,75
Rp 100.000.000
(10.000.000)
Rp 90.000.000
S E B A L I K N YA , J I K A T R A N S F E R A N T A R P E R U S A H A A N D A R I A N A K P E R U S A H A A N K E
I N D U K P E R U S A H A A N, M A K A L A B A YA N G B E L U M D I R E A L I S A S I D A R I P E N J U A L A N
A R U S K E A T A S D I E L I M I N A S I S E C A R A P R O P O R S I O N A L D A R I K E P E M I L I K A N
P E M E G A N G S A H A M P E N G E N D A L I D A N M I N O R I T A S .
L A B A B E R S I H K O N S O L I D A S I L E B I H T I N G G I R P 2 . 5 0 0 . 0 0 0 D A L A M K A S U S A R U S
K E A T A S K A R E N A 2 5 % D A R I E L I M I N A S I L A B A B E L U M D I R E A L I S A S I D I K U R A N G I
D A R I K E P E M I L I K A N M I N O R I T A S , B U K A N M E N G U R A N G I J U M L A H P E N U H D A R I
K E P E M I L I K A N M A Y O R I T A S S E P E R T I PA D A K A S U S A R U S K E B A W A H .
CONTOH SOAL
Laba terpisah dari PT Ideal
Bagian PT Ideal atas laba PT Akasia laba bersih PT Akasia
Dikurangi : Laba antarperusahaan yang belum direalisasi penjualan
aset arus ke bawah
Laba direalisasi PT Ideal
Bagian proporsional PT Ideal
Laba bersih konsolidasi
60.000.000
(10.000.000)
50.000.000
x 0,75
Rp 100.000.000
L A B A YA N G D I A L O K A S I K A N K E K E P E M I L I K A N M I N O R I T A S A D A L A H B A G I A N
P R O P O R S I O N A L K E P E M I L I K A N M I N O R I T A S A T A S L A B A D I R E A L I S A S I A N A K
P E R U S A H A A N D A L A M T R A N S A K S I D E N G A N P I H A K E K S T E R N A L D A R I E N T I T A S
K O N S O L I D A S I . L A B A YA N G D I A L O K A S I K A N K E K E P E M I L I K A N M I N O R I T A S D A L A M
C O N T O H A R U S K E B A W A H D I H I T U N G S E B A G A I B E R I K U T :
Pendapat Kepemilikan Minoritas
Laba bersih PT Akasia
Bagian proporsional kepemilikan minoritas
Laba bersih PT Akasia
L A B A YA N G D I A L O K A S I K A N K E K E P E M I L I K A N M I N O R I T A S D A L A M C O N T O H A R U S
K A S K E A T A S D I H I T U N G S E B A G A I B E R I K U T :
Lanjutan...
Laba bersih PT Akasia
Dikurangi : Keuntungan belum direalisasi penjualan
aset arus ke atas
Laba bersih direalisasi PT Akasia
Bagian proporsional kepemilikan minoritas
Laba dialokasikan ke kepemilikan minoritas
Rp 60.000.000
A S U M S I K A N H A L - H A L B E R I K U T U N T U K C O N T O H P T I N D U K D A N P T A N A K Y A N G T E L A H D I G U N A K A N S E B E L U M N Y A .
1. P T I N D U K M E M B E L I 8 0 % S A H A M P T A N A K , PA D A T A N G G A L 3 1 D E S E M B E R 2 0 X 0 , PA D A N I L A I B U K U S A H A M S E B E S A R R P 2 4 0 . 0 0 0 . 0 0 0 .
2. PA D A T A N G G A L 1 J U L I 2 0 X 1 , P T I N D U K M E N J U A L T A N A K K E P T A N A K S E H A R G A R P 3 5 . 0 0 0 . 0 0 0 . P T I N D U K S E M U L A M E M B E L I T A N A H T E R S E B U T PA D A T A N G G A L 1 J A N U A R I 2 0 X 1 S E H A R G A R P 2 0 . 0 0 0 . 0 0 0 . P T A N A K M A S I H M E M I L I K I T A N A H T E R S E B U T S E L A M A M T A H U N 2 0 X 1 D A N T A H U N - T A H U N B E R I K U T N Y A .
3. S E L A M A T A H U N 2 0 X 1 , P T I N D U K M E L A P O R K A N L A B A T E R P I S A H S E B E S A R R P
1 5 5 . 0 0 0 . 0 0 0 , T E R D I R I A T A S L A B A D A R I O P E R A S I R E G U L A R S E B E S A R R P 1 4 0 . 0 0 0 . 0 0 0 D A N K E U N T U N G A N P E N J U A L A N T A N A H S E B E S A R R P 1 5 . 0 0 0 . 0 0 0 , P T I N D U K M E N G U M U M K A N D E V I D E N S E B E S A R R P 6 0 . 0 0 0 . 0 0 0 . P T A N A K M E L A P O R K A N L A B A B E R S I H S E B E S A R R P 5 0 . 0 0 0 . 0 0 0 D A N M E N G U M U M K A N D E V I D E N S E B E S A R R P 3 0 . 0 0 0 . 0 0 0 .
4. P T I N D U K M E N C A T A T I N V E S T A S I N Y A D I P T A N A K M E N G G U N A K A N M E T O D E E K U I T A S D A S A R , D I M A N A P T I N D U K M E N C A T A T B A G I A N N Y A A T A S L A B A B E R S I H D A N D E V I D E N P T A N A K , T E T A P I T I D A K M E N Y E S U A I K A N N Y A U N T U K L A B A A N T A R P E R U S A H A A N B E L U M D I R E A L I S A S I .
S E L A M A T A H U N 2 0 X 1 , P T I N D U K M E N C A T A T B A G I A N N Y A A T A S L A B A D A N D E V I D E N D A R I P T A N A K D E N G A N A Y A T J U R N A L U M U M M E N G G U N A K A N M E T O D E E K U I T A S D A S A R .
( 5 ) K A S 2 4 . 0 0 0 . 0 0 0
I N V E S T A S I 2 4 . 0 0 0 . 0 0 0
M E N C A T A T D E V I D E N D A R I P T A N A K R P 3 0 . 0 0 0 X 0 , 8 0
( 6 ) I N V E S T A S I PA D A S A H A M P T A N A K 4 0 . 0 0 0 . 0 0 0
P E N D A PA T A N D A R I A N A K P E R U S A H A A N 4 0 . 0 0 0 . 0 0 0 M E N C A T A T P E N D A PA T A N M E T O D E E K U I T A S
R P 5 0 . 0 0 0 X 0 , 8 0
Ayat Jurnal Metode Ekuitas Dasar – 20X1
Investasi pada Saham PT Anak
(6)
Biaya perolehan
Akrual ekuitas
(Rp 50.000.000 x 0,80)
Saldo, 31/12/x1
240.000.000
40.000.000
256.000.000
1. A Y A T J U R N A L ( 7 ) M E N G E L I M I N A S I P E R U B A H A N D A L A M A K U N I N V E S T A S I P T I N D U K
S E L A M A T A H U N B E R J A L A N , L A B A D A R I P T A N A K Y A N G D I A K U I P T I N D U K D I A Y A T J U R N A L ( 6 ) , D A N B A G I A N P T I N D U K A T A S D E V I D E N P T A N A K Y A N G D I A K U I A Y A T J U R N A L ( 5 ) .
2. A Y A T J U R N A L ( 8 ) M E N G A L O K A S I K A N B A G I A N L A B A P T A N A K K E P E M E G A N G S A H A M
M I N O R I T A S ( R P 5 0 . 0 0 0 . 0 0 0 X 0 , 2 0 ) D A N M E N G E L E M I N S A S I B A G I A N M E R E K A A T A S D E V I D E N P T A N A K .
3. A Y A T J U R N A L ( 9 ) M E N G E L I M I N A S I S A L D O I N V E S T A S I A W A L P T I N D U K D A N J U M L A H E K U I T A S P E M E G A N G S A H A M P T A N A K A W A L P E R I O D E M E M U N C U L K A N K E P E M I L I K A N M I N O R I T A S PA D A A W A L P E R I O D E .
S A T U J U R N A L T A M B A H A N D I P E R L U K A N U N T U K M E N G E L I M I N A S I K E U N T U N G A N B E L U M D I R E A L I S A S I D A R I P E N J U A L A N T A N A H A N T A R P E R U S A H A A N :
Lanjutan...
E(10) Keuntungan penjualan tanah Tanah
Mengeliminasi keuntungan belum direalisasi dari penjualan tanah arus kebawah :
15.000.000
PA D A P E R I O D E T I M B U L N YA L A B A B E L U M D I R E A L I S A S I D A R I P E N J U A L A N
A N T A R P E R U S A H A A N, A YA T J U R N A L E L I M I N A S I K E R T A S K E R J A D I G U N A K A N
D A L A M
P R O S E S
K O N S O L I D A S I
U N T U K
M E N G I L A N G K A N
P E N G A R U H
K E U N T U N G A N
A T A U
K E R U G I A N
YA N G
D I C A T A T
O L E H
P E N J U A L
D A N
M E N Y E S U A I K A N J U M L A H A S E T YA N G D I L A P O R K A N M E N J A D I H A R G A S E M U L A
YA N G D I B A YA R K A N O L E H A F I L I A S I P E N J U A L . T I A P P E R I O D E S E T E L A H N YA
S E L A M A A S E T T E R S E B U T M A S I H D I M I L I K I O L E H A F I L I A S I P E M B E L I , S A L D O
A S E T YA N G D I L A P O R K A N D A N K L A I M P E M E G A N G S A H A M D A R I A F I L I A S I
P E N J U A L H A R U S D I S E S U A I K A N U N T U K M E N G H I L A N G K A N P E N G A R U H D A R I
K E U N T U N G A N A T A U K E R U G I A N B E L M D I R E A L I S A S I . L A B A D A R I P E R I O D E YA N G
A K A N D A T A N G T I D A K A K A N B E R P E N G A R U H .
A Y A T J U R N A L T E R S E B U T M E N G U R A N G I S A L D O A W A L P E R I O D E D A N S A L D O T A N A H Y A N G D I L A P O R K A N U N T U K M E N G E L U A R K A N K E U N T U N G A N A N T A R P E R U S A H A A N B E L U M D I R E A L I S A S I .
K E U N T U N G A N A N T A R P E R U S A H A A N Y A N G B E L U M D I R E A L I S A S I D I E L I M I N A S I D A R I S A L D O T A N A H Y A N G D I L A P O R K A N D A N S E C A R A P R O P O R S I O N A L D A R I K E P E M I L I K A N M I N O R I T A S D E N G A N A Y A T J U R N A L B E R I K U T.
Lanjutan...
E(17) Saldo laba, 1 Januari Tanah
Mengeliminasi keuntungan belum direalisasi dan penjualan tanah arus ke bawah periode sebelumnya.
15.000.000
15.000.000
E(18) Saldo laba, 1 Januari Kepemilikan Minoritas Tanah
Mengeliminasi keuntungan belum direalisasi dari penualan tanah arus ke bawah sebelumnya.
12.000.000
K E U N T U N G A N A N T A R P E R U S A H A A N B E L U M D I R E A L I S A S I D A R I P E N J U A L A N
A S E T D I A N G G A P D I R E A L I S A S I PA D A S A A T A S E T T E R S E B U T D I J U A L K E M B A L I K E
P I H A K
E K S T E R N A L .
U N T U K
T U J U A N
K O N S O L I D A S I ,
K E U T U N G A N
A T A U
K E R U G I A N YA N G D I A K U I O L E H A F I L I A S I YA N G M E N J U A L K E P I H A K E K S T E R N A L
H A R U S
D I S E S U A I K A N
D E N G A N
K E U N T U N G A N
A T A U
K E R U G I A N
A N T A R P E R U S A H A A N B E L U M D I R E A L I S A S I . W A L A U P U N L A B A YA N G D I L A P O R K A N
P E N J U A L D A R I P E N J U A L A N E K S T E R N A L B E R D A S A R A N PA D A B I A YA P E R O L E H A N
A F I L I A S I T E R S E B U T, K E U N T U N G A N A T A U K E R U G I A N YA N G D I L A P O R K A N O L E H
E N T I T A S K O N S O L I D A S I B E R D A S A R K A N B I A YA P E R O L E H A N A S E T D A R I E N T I T A S
K O N S O L I D A S I , YA I T U B I A YA P E R O L E H A N YA N G T E R J A D I O L E H A F I L I A S I YA N G
M E M B E L I A S E T T E R S E B U T S E M U L A D A R I P I H A K L U A R .
L A B A
A N TA R P E R U S A H A A N
B E LU M
D I R E A L I S A S I
D A R I
A S E T
D I S U S U T KA N ATA U D O A M O R T I S A S I D I A N G G A P A KA N D I R E A L I S A S I
S E C A R A B E R TA H A P S E L A M A S I S A U M U R E KO N O M I S A S E T T E R S E B U T
B E R S A M A A N D E N G A N P E N G G U N A A N N YA O L E H A F I L I A S I P E M B E L I
D A L A M M E N G H A S I L KA N P E N D A PATA N D A R I P I H A K N O N - A F I L I A S I .
P E N G A R U H N YA , B A G I A N D A R I K E U N T U N G A N ATA U K E R U G I A N B E LU M
D I R E A L I S A S I M E N J A D I D I R E A L I S A S I S E T I A P P E R I O D E S E I R I N G D E N G A N
M A N FA AT YA N G D I D A PAT D A R I A S E T T E R S E B U T D A N P O T E N S I J A S A N YA
B E R KU R A N G.
C O N T O H :
A S U M S I K A N B A H W A P T I N D U K M E N J U A L P E R A L A T A N K E P T A N A K PA D A T A N G G A L 3 1 D E S E M B E R 2 0 X 1 S E H A R G A R P 7 . 0 0 0 . 0 0 0 , B I A Y A P E R O L E H A N P E R A L A T A N P T I N D U K S E B E S A R R P 9 . 0 0 0 . 0 0 0 PA D A S A A T D I B E L I PA D A T A N G G A L 3 1 D E S E M B E R 2 0 W 8 , T I G A T A H U N S E B E L U M 3 1 D E S E M B E R 2 0 X 1 , D A N T E L A H D I S U S U T K A N M E N G G U N A K A N M E T O D E G A R I S L U R U S D E N G A N U M U R 1 0 T A H U N , T A N PA N I L A I S I S A . N I L A I B U K U D A R I P E R A L A T A N S E S A A T S E B E L U M P E N U A L A N O L E H P T I N D U K D I H I T U N G S E B A G A I B E R I K U T.
B I A Y A P E R O L E H A N A W A L P T I N D U K R P 9 . 0 0 0 . 0 0 0
A K U M U L A S I P E N Y U S U T A N P E R 3 1 D E S E M B E R 2 0 X 1 :
P E N Y U S U T A N T A H U N A N ( R P 9 . 0 0 0 . 0 0 0 + 1 0 T A H U N ) R P 9 . 0 0 0 . 0 0 0
J U M L A H T A H U N X 3
( 2 . 7 0 0 . 0 0 0 )
N I L A I B U K U P E R 3 1 D E S E M B E R 2 0 X 1 R P 6 . 3 0 0 . 0 0 0
K E U N T U N G A N Y A N G D I A K U I O L E H P T I N D U K D A R I P E N J U A L A N P E R A L A T A N A N T A R P E R U S A H A A N S E B E S A R :
H A R G A J U A L P E R A L A T A N R P 7 . 0 0 0 . 0 0 0
N I L A I B U K U P E R A L A T A N ( 6 . 3 0 0 . 0 0 0 )
K E U N T U N G A N D A R I P E N J U A L A N P E R A L A T A N R P 7 0 0 . 0 0 0
P T A N A K M E N C A T A T P E M B E L I A N P E R A L A T A N S E B E S A R B I A Y A P E R O L E H A N N Y A S E B A G A I B E R I K U T.
3 1 D E S E M B E R 2 0 X 1
( 2 0 ) P E R A L A T A N 7 . 0 0 0 . 0 0 0
K A S 7 . 0 0 0 . 0 0 0
M E N C A T A T P E M B E L I A N P E R A L A T A N .
P T I N D U K H A R U S M E N C A T A T P E N Y U S U T A N P E R A L A T A N U N T U K T A H U N 2 0 X 1 K A R E N A M E M I L I K I A S E T T E R S E B U T S A M PA I A K H I R T A H U N .
3 1 D E S E M B E R 2 0 X 1
( 2 1 ) B E B A N P E N Y U S U T A N 9 0 0 . 0 0 0
A K U M U L A S I P E N Y U S U T A N 9 0 0 . 0 0 0
M E N C A T A T B E B A N P E N Y U S U T A N T A H U N 2 0 X 1 A T A S P E R A L A T A N Y A N G D I J U A L .
P T I N D U K J U G A M E N C A T A T P E N J U A L A N P A D A A K H I R T A H U N 2 0 X 1 D A N M E N G A K U I K E U N T U N G A N D A N P E N J U A L A N T E R S E B U T S E B E S A R R P 7 0 0 . 0 0 0 ( R P 7 . 0 0 0 . 0 0 0 – R P 6 . 3 0 0 . 0 0 0 )
3 1 D E S E M B E R 2 0 X 1 ( 2 2 ) K A S 7 . 0 0 0 . 0 0 0
A K U M U L A S I P E N Y U S U T A N 2 . 7 0 0 . 0 0 0 P E R A L A T A N 9 . 0 0 0 . 0 0 0
K E U N T U N G A N D A R I P E N J U A L A N P E R A L A T A N 7 0 0 . 0 0 0 M E N C A T A T P E N J U A L A N P E R A L A T A N .
S E L A I N I T U , P T I N D U K M E N C A T A T A Y A T J U R N A L M E T O D E E K U I T A S U N T U K M E N G A K U I B A G I A N N Y A A T A S L A B A D A N D E V I D E N P T A N A K T A H U N 2 0 X 1 .
( 2 3 ) K A S 2 4 . 0 0 0 . 0 0 0
I N V E S T A S I P A D A S A H A M P T A N A K 2 4 . 0 0 0 . 0 0 0 M E N C A T A T D E V I D E N D A R I P T A N A K :
R P 3 0 . 0 0 0 . 0 0 0 X 0 , 8 0
( 2 4 ) I N V E S T A S I P A D A S A H A M P T A N A K 4 0 . 0 0 0 . 0 0 0
P E N D A P A T A N D A R I A N A K P E R U S H A A N 4 0 . 0 0 0 . 0 0 0 M E N C A T A T P E N D A P A T A N M E T O D E A K U I T A S :
R P 3 0 . 0 0 0 . 0 0 0 X 0 , 8 0
S E L A M A T A H U N 2 0 X 2 , P T A N A K M U L A I M E N Y U S U T K A N B I A Y A P E R O L E H A N P E R A L A T A N S E B E S A R R P 7 . 0 0 0 . 0 0 0 Y A N G D I B E L I D A R I P T I N D U K S E L A M A S I S A U M U R 7 T A H U N M E N G G U N A K A N P E N Y U S U T A N G A R I S L U R U S . H A S I L N Y A A D A L A H B E B A N P E N Y U S U T A N S E V E S A R R P 1 . 0 0 0 . 0 0 0 P E R T A H U N ( R P 7 . 0 0 0 . 0 0 0 / 7 T A H U N ) .
( 2 9 ) B E B A N P E N Y U S U T A N 1 . 0 0 0 . 0 0 0
A K U M U L A S I P E N Y U S U T A N 1 . 0 0 0 . 0 0 0
M E N C A T A T B E B A N P E N Y U S U T A N U N T U K T A H U N 2 0 X 2
J U M L A H P E N Y U S T A N T E R S E B U T L E B I H T I N G G I R P 1 0 0 . 0 0 0 D I B A N D I N G K A N P E N Y U S U T A N Y A N G A K A N D I C A T A T T I A P T A H U N O L E H P T I N D U K T E R U S M E M I L I K I P E R A L A T A N T E R S E B U T.
P T I N D U K M E N C A T A T A Y A T J U R N A L M E T O D E E K U I T A S U N T U K T A H U N 2 0 X 2 U N T U K M E N C E R M I N K A N B A G I A N N Y A A T A S L A B A D I V I D E N P T A N A K S E B E S A R R P 7 4 . 0 0 0 . 0 0 0 D A N D I V I D E N S E B E S A R R P 4 0 . 0 0 0 . 0 0 0 .
( 3 0 ) K A S 3 2 . 0 0 0 . 0 0 0
I N V E S T A S I PA D A S A H A M P T A N A K 3 2 . 0 0 0 . 0 0 0 M E N C A T A T D I V I D E N D A R I P T A N A K :
R P 4 0 . 0 0 0 . 0 0 0 X 0 , 8 0
( 3 1 ) I N V E S T A S I PA D A S A H A M P T A N A K 5 9 . 2 0 0 . 0 0 0
P E N D A PA T A N D A R I A N A K P E R U S A H A A N 5 9 . 2 0 0 . 0 0 0 M E N C A T A T P E N D A PA T A N M E T O D E E K U I T A S :
R P 7 4 . 0 0 0 . 0 0 0 X 0 , 8 0
A Y A T J U R N A L E ( 3 3 ) M E N G A L O K A S I K A N K E K E P E M I L I K A N M I N O R I T A S P E N U H 2 0 % D A R I L A B A Y A N G D I L A P O R K A N P T A N A K S E B E S A R R P 7 4 . 0 0 0 . 0 0 0 K A R E N A L A B A B E L U M D I R E A L I S A S I T E R D A PA T D A L A M P E M B U K U A N I N D U K P E R U S A H A A N .
S E L A I N A Y A T J U R N A L N O R M A L T E R S E B U T, A Y A T J U R N A L E ( 3 5 ) D I P E R L U K A N U N T U K M E N G E L I M I N A S I P E N G A R U H D A N T R A N S A K S I A N T A R P E R U S A H A A N T A H U N 2 0 X 1 PA D A A W A L T A H U N 2 0 X 2 .
Lanjutan...
E(35) Bangunan dan Peralatan Saldo Laba, 1 Januari Akumulasi Penyusutan
Mengeliminasi keuntungan belum direalisasi dari peralatan
2.000.000 700.000
