LAPORAN KEUANGAN DAN ANALISIS LAPORAN KEUANGAN Laporan keuangan merupakan salah satu sumber informasi keuangan suatu perusahaan yang berisikan tentang susunan catatan laporan proses kegiatan perusahaan dalam satu periode. Periode penyajian laporan keuangan tergantung pada masing masing perusahaan, tetapi pada umumnya periode penyajian laporan keuangan selama satu tahun. Laporan keuangan yang pokok terdiri dari neraca dan laporan laba rugi. LAPORAN LABA RUGI Disajikan dalam satu periode. Laporan laba rugi menyajikan penjualan perusahaan, beban beban yang ditanggung perusahaan. Dari penjualan dan beban tersebut lalu dapat diketahui laba atau rugi perusahaan selama satu periode dengan mencari selisihnya. NERACA Disajikan pada waktu tertentu(diakhir periode). Neraca menyajikan sisi aktiva dan sisi pasiva. Sisi aktiva merupakan kekayaan/aset yang terdiri dari kas, aktiva lancar, aktiva tetap, dan penyusutan penyusutan. Aktiva yang paling likuid disusun paling atas. Sedangkan aktiva yang lebih tidak likuid disusun dibawahnya. Sehingga kas disusun yang paling atas. Pada umumnya aktiva lancar untuk berubah menjadi kas membutuhkan waktu yang singkat(satu tahun), sehingga disusun setelah kas. Aktiva tetap disusun setelah aktiva lancar/yang paling bawah karena aktiva tetap untuk berubah menjadi kas membutuhkan waktu yang lama dan berangsur angsur melalui penyusutan. Pasiva merupakan kewajiban yang harus dipenuhi oleh perusahaan. pasiva terdiri dari utang, modal, dan laba yang ditahan/deviden. Prinsip penyusunan rekening akun pada pasiva juga sama dengan aktiva. Utang diletakkan diatas karena akun ini yang paling harus dipenuhi/dibayar oleh perusahaan. Modal disusun dibawahnya. Laporan keuangan perlu dipahami dan dianalisa oleh manajemen aga... ... middle of paper ... ...n perusahaan akan berbeda. Sebagai contoh, jika perusahaan A memiliki aktiva tetap seperti gedung dan peralatan dengan total senilai 500juta. Maka nilai pasar untuk aktiva yang terpisah dengan perusahaan yaitu 500juta. Tetapi jika perusahaan A memanfaatkan aktiva tetap tersebut untuk menghasilkan suatu produk atau jasa yang dapat mendatangkan penghasilan dan jika penghasilan dari projek tersebut mampu mencapai 600juta/periode, maka nilai pasar untuk aktiva yang menyatu dengan perusahaan tersebut menjadi 600juta. Nilai pasar perusahaan menjadi lebih besar karena aktiva yang menyatu dengan perusahaan dapat menghasilkan manfaat yang jauh lebih besar dibandingkan dengan aktiva yang terpisah dari perusahaan. Tinggi rendahnya nilai pasar perusahaan tergantung pada kesempatan usaha yang dapat dimanfaatkan oleh perusahaan untuk menghasilkan manfaat di masa yang akan datang.
One of the most interesting indigenous groups in the world is the Batek of Malaysia, this is a group of people that live in the oldest rain forest of peninsular Malaysia. Orang ASli means “Original people” in the native Malay Language, and they truly are the original people of the land. Being a nomadic group of hunters and gatherers, means that they are at the mercy of the land and the elements for survival. Batek beliefs note that, the rainforest was created by “superhuman” beings for the Batek to use and will destroy the world and everything on it if the Batek were ever to leave the rainforest ( K.M. Endcott 1979a; Lye 2004). The Batek believe that the “superhuman” beings created the forest for the Batek to harvest, build houses in, and provide also to decorations for their ceremonial rituals.
2.Thi Suvoit Criw stertid songong thi Netounel Anthim whin thiy wiri sappusid tu bi on solinci mudi.
Seont Thumes Aqaones pruvodid e thiury un thi ontillictael sual. Hi biloivis thet thos sual os on fect e nun budoly thong sonci ot cen putintoelly cugnozi ell budois, sumithong thet cen unly bi duni of yua pussiss nuni uf ot. Aqaones os oncurrict on thos thuagh sonci hos andirstendong uf thonkong mekis ot epperint thet thi ontillict os fonoti nut onfonoti. Dai tu thi niid uf phentesms tu prudaci odies thi ontillict cen nivir bi ebli tu cugnozi ell thongs dai tu thi lomotetouns uf mettir, thet prudacis phentesms, thas mekong ot nut nicissery thet thi sual bi ommetiroel.
Makarios Drousiotis, EOKA B & CIA, To ellinotourkiko parakratos stin Kipro, Alfadi, Nicosia 2003 pp 80-81
Eserde karşımıza çıkan bir diğer konu ise ırkçılıktır. Crooks adlı seyis çiftlikteki tek zencidir ve durmadan çiftlikteki insanların hakaretlerine maruz kalır. Diğer işçilerin kaldığı yerde kalamaz ve hatta onlarla kart oyunu bile oynayamaz. Ona ikinci sınıf insanmış gibi davranırlar, bu da onun yalnız biri olmasına neden olur. O da kendini kitaplara verir, ama ona yapılan bu muamele onu derinden etkiler. Yazar burada da o zamanlar Amerika’da sıkça görülen ırkçılığa dikkat çekmiş ve bunun insanları nasıl kötü etkilediğini ve aslında ırklar arasında bir fark bulunmadığını belirtmiştir.
Whin telkong ebuat merkitong thi odie thet jast cumis tu mond os e prugrem disognid tu sill prudact ur somply edvirtosi end nu wundir wi biin bumberdid woth e luts uf doffirint edvirtosong tryong tu sill sumithong. (Armstrung end Kutlir, 2007) Bat whet os merkitong?
Indonesia is beautiful country with amazing simplicities, but what really makes it up? In this essay you will learn anything from Indonesia’s government to etiquette, history to clothing attire, land to traditions, and everything in between.
Zul Fikri Zamir & Anas Alam Faizli (2013). Analisis laporan TIMSS 2011 dan pencapaian Malaysia. [online] 29th January. Retrieved from: http://www.freemalaysiatoday.com/category/nation/2013/01/29/analisis-laporan-timss-2011-dan-pencapaian-malaysia/ [Accessed: 26 Mar 2014].
This essay will discuss about Indonesia, an archipelago with over 17,000 islands (4) in the South East Asia. Indonesia has been selected because of the huge number of geographically isolated islands and the competing
Zahid bin Daim . (23 August 1998). AKTA DAN UNDANG-UNDANG PEKERJAAN DI MALAYSIA. Available: http://sarjana.tripod.com/undang1.html. Last accessed 1 April 2014.
From all of the students participate in this study, almost all of them increase their time to study. They also did it by their own, without any command from their parents. They did because they realize and conscious that they need to study to prepare themselves in facing National Examination. In short, the students were not afraid of National Examination anymore. It is proven with the data that shows all of the students want National Examination to be held again in the next year. They did it because they agree National Examination used as benchmark for Indonesian education level and they also sure that National Examination was able to not only helped them boost their English skills’ improvement but also measured their English skills as
Due to the limitation of time and scarcity of resources, we only went to three mukims along the coast of the Straits of Malacca, which are Bagan Nakhoda Omar, Panchang Bendena, and Pasir Panjang. Respondents were randomly selected and the time taken to complete 400 questionnaires and structured interviews vary with a large margin. It took somewhere between 15 minutes to over an hour to complete each questionnaire and interviews. Data collected were transferred to and analysed by using IBM’s Statistical Packages for the Social Sciences (IBM
Since Filipino is our national language or a medium of official communication, it unites us in a way in knowing the distinctions of our culture, the deep sentiments that we gave created, the values we put on things, and it symbolizes as the core to the Filipino people (Fausto ,2013). Example that can be shown here are the variations of ...
Current news about government effort to promote Indonesia is through Rumah Indonesia or Indonesian Homes that wil...
Such cooperative activity is expressed when all assemble because of their social and familial ties, for the continuity of culture and safe keeping of tradition, the bond of union between the dead and living thus maintained. Even though rice planting is no longer the main activity among the Kedayan’s in Brunei Darussalam now, the Makan Tahun’ is still practiced and celebrate between the month of May and July every year. The origin, history and the processes the ritual ‘Makan Tahun’ are still not fully understood by many. The unique about this ceremony is every villagers has their own duties and responsibilities to take care and all the task given by the ‘Penghulu’ or ‘Ketua Kampung’ are done and normally these job will be involve all the entire villagers. Other unique things you can discover about this celebration are every inch of the locals will took some of their own foods from their house such as local rice, coconuts, coconuts shoots, or sugar and salt that will be given as a part as to make the sure all the food are enough for everybody. These practices are usually done by the older in the past, to helping and make sure all the ingredients are enough but now days these practices no longer practice anymore by the younger