ABSTRACT
Financial statement becomes important in the decision making process in a company, does information qualitative characterstics are needed in reporting financials statement. In order to produce relevant and reliable information, an entity needs to comply the fiancial accouting standard regulating the compliation of financial statement. This research aims to give an illustration on the application of SAK ETAP in complianceof CV Indo Karya financial statement that consist of balance sheet, income statement, statement of change equity, cash flow statement, and notes. This research uses qualitative descriptive method with primary data such as cash outflowlow and inflow evidences and management interview about the applied company policies. The result is CV Indo Karya has financial report based on SAK ETAP and after the application of SAK ETAP, financial statement of CV Indo Karya can be audit by independent auditor and facilitate the filing requirements for bank loans and raise capital from external parties.
Key words: information qualitative characterstics, financial statement, SAK ETAP
ix Universitas Kristen Maranatha
ABSTRAK Laporan keuangan menjadi hal yang dinilai cukup penting dalam proses pengambilan keputusan dalam perusahaan, sehingga dibutuhkan karakteristik kualititaf informasi dalam menyajikan laporan keuangan. Oleh karena itu diperlukan suatu standar akuntansi keuangan yang mengatur tentang penyusunan laporan keuangan sebuah entitas agar menghasilkan informasi yang relevan dan reliabel. Penelitian bertujuan untuk memberikan ilustrasi penerapan SAK ETAP dalam penyusunan laporan keuangan pada CV Indo Karya yang terdiri dari neraca, laporan laba rugi, laporan perubahan ekuitas, laporan arus kas, dan catatan atas laporan keuangan sehingga dapat memberikan pemahaman yang mendalam mengenai penerapan SAK ETAP. Metode yang digunakan dalam penelitian ini adalah deskriptif yang bersifat kualitatif dengan data primer berupa bukti pengeluaran dan penerimaan kas perusahaan dan wawancara terhadap manajemen mengenai kebijakan organisasi yang diterapkan. Hasil penelitian ini adalah CV Indo Karya memiliki laporan keuangan sesuai SAK ETAP dan setelah penerapan SAK ETAP diharapkan laporan keuangan CV Indo Karya dapat diaudit dan mempermudah persyaratan pengajuan kredit ke bank serta menghimpun modal dari pihak eksternal.
Kata Kunci: karakteritik kualitatif informasi, Laporan Keuangan, SAK ETAP
x Universitas Kristen Maranatha
DAFTAR ISI Halaman HALAMAN JUDUL............................................................................................... i LEMBAR PENGESAHAN .................................................................................... ii PERNYATAAN KEASLIAN KARYA TULIS SKRIPSI ..................................... iii KATA PENGANTAR ............................................................................................ iv ABSTRACT .............................................................................................................. ix ABSTRAK .............................................................................................................. x DAFTAR ISI ........................................................................................................... xi DAFTAR TABEL ................................................................................................... xvi DAFTAR LAMPIRAN ........................................................................................... xvii BAB I PENDAHULUAN 1.1. Latar belakang ...................................................................................... 1 1.2.Rumusan Masalah ................................................................................. 3 1.3.Tujuan Penelitian................................................................................... 3 1.4.Manfaat Penelitian................................................................................. 4
xi Universitas Kristen Maranatha
BAB II KAJIAN PUSTAKA 2.1. Studi Literatur ..................................................................................... 5 2.2. SAK ETAP .......................................................................................... 7 2.3. Perbandingan PSAK dengan SAK ETAP ........................................... 11
BAB III METODE PENELITIAN 3.1
Bentuk Penelitian............................................................................. 18
3.2
Objek Penelitian .............................................................................. 18
3.3
Sumber Data .................................................................................... 19
3.4
Metode Analisis ............................................................................... 19
BAB IV HASIL DAN PEMBAHASAN 4.1
Membuat Neraca Awal CV Indo Karya .......................................... 22 4.1.1 Pengakuan pos-pos Aset CV Indo Karya ............................... 22 4.1.2 Pengakuan Pos Kewajiban CV Indo Karya ........................... 24 4.1.3 Pengakuan Pos Ekuitas CV Indo Karya ................................. 25 4.1.4 Reklasifikasi Pos Aset, Kewajiban, dan Ekuitas CV Indo Karya ...................................................................................... 25 4.1.5 Pengukuran dan Penyajian pos Aset, Kewajiban, dan Ekuitas CV Indo Karya dalam Neraca ................................................................ 26 4.1.5.1. Kas ............................................................................. 26 4.1.5.2. Persediaan.................................................................. 26 4.1.5.3. Sewa dibayar dimuka ................................................ 28
xii Universitas Kristen Maranatha
4.1.5.4. Piutang Usaha ............................................................ 28 4.1.5.5. Aset Tetap ................................................................. 29 4.1.5.5.1. Mesin ....................................................... 30 4.1.5.5.2. Peralatan Kantor ...................................... 31 4.1.5.5.3. Peralatan Pabrik ....................................... 31 4.1.5.5.4. Akumulasi Penyusutan Mesin ................. 33 4.1.5.5.5. Akumulasi Penyusutan Peralatan Kantor 34 4.1.5.5.6. Akumulasi Penyusutan Peralatan Pabrik. 35 4.1.5.6. Aset Lancar Lainnya ................................................. 37 4.1.5.7. Biaya Akrual ............................................................. 38 4.1.5.8. Pajak Terutang PPh 21 .............................................. 38 4.1.5.9. Utang Bank ................................................................ 38 4.1.5.10. Ekuitas ..................................................................... 39 4.2
Membuat Laporan Laba Rugi .......................................................... 40 4.2.1. Pendapatan ........................................................................... 40 4.2.2. Kos Barang Pemanufakturan ............................................... 41 4.2.2.1. Pemakaian Bahan Baku .......................................... 41 4.2.2.2. Biaya Tenaga Kerja Langsung ................................ 42 4.2.2.3. Biaya Perawatan Mesin dan Peralatan Pabrik ........ 42 4.2.2.4.Biaya Penyusutan mesin dan Peralatan Pabrik ........ 43 4.2.2.5. Biaya Listrik Pabrik ................................................ 43 4.2.3. Beban ................................................................................... 44 4.2.3.1.Biaya Listrik ............................................................ 45 4.2.3.2. Biaya Penyusutan Peralatan Kantor ........................ 45
xiii Universitas Kristen Maranatha
4.2.3.3. Biaya Gaji Karyawan bagian Administrasi ............ 45 4.2.3.4. Beban Lain-lain ....................................................... 46 4.2.3.5. Beban Sewa............................................................. 46 4.2.3.6. Biaya Pinjaman ....................................................... 46 4.2.3.7. Pajak Penghasilan PPh 21 ....................................... 47 4.2.4. Laba/Rugi ............................................................................ 47 4.3
Membuat Laporan Perubahan Ekuitas............................................. 48
4.4
Membuat Laporan Arus Kas ........................................................... 49 4.4.1
Aktivitas Operasi .............................................................. 49
4.4.2
Aktivitas Investasi ............................................................. 49
4.4.3
Aktivitas Pendanaan .......................................................... 50
4.5
Membuat Catatan Atas Laporan Keuangan ..................................... 51
4.6
Menyajikan Laporan Keuangan Berdasarkan SAK ETAP ............. 61 4.6.1
Laporan Neraca .................................................................... 62
4.6.2
Laporan Laba Rugi .............................................................. 63
4.6.3
Laporan Perubahan Ekuitas dan Laporan Laba Rugi dan Saldo Laba ..................................................................................... 64
4.6.4
Laporan Arus Kas ................................................................ 64
BAB V KESIMPULAN DAN SARAN 5.1
Kesimpulan ...................................................................................... 66
5.2
Keterbatasan Penelitiann ................................................................. 67
5.3
Saran ................................................................................................ 67
xiv Universitas Kristen Maranatha
DAFTAR PUSTAKA ............................................................................................. 69 LAMPIRAN ............................................................................................................ 71 DAFTAR RIWAYAT HIDUP PENULIS (CURRICULUM VITAE) ..................... 78
xv Universitas Kristen Maranatha
DAFTAR TABEL Halaman Tabel 2.1. Perbandingan PSAK dengan SAK ETAP ...............................................11 Tabel 4.1. Persediaan Bahan Baku ...........................................................................27 Tabel 4.2 Daftar Mesin ............................................................................................30 Tabel 4.3 Daftar Peralatan Kantor ...........................................................................31 Tabel 4.4 Daftar Peralatan Pabrik ...........................................................................32 Tabel 4.5 Daftar Akumulasi Depresiasi Mesin .......................................................34 Tabel 4.6 Daftar Akumulasi Penyusutan Peralatan Kantor .....................................35 Tabel 4.7 Daftar Akumulasi Penyusutan Peralatan Pabrik .....................................36 Tabel 4.8
Perhitungan Pemakaian Bahan Baku ................................................... .. 42
xvi Universitas Kristen Maranatha
DAFTAR LAMPIRAN Halaman LAMPIRAN A Angsuran Utang Bank BTPN ...........................................................71 LAMPIRAN B Contoh Surat Jalan Perusahaan.........................................................72 LAMPIRAN C Contoh Faktur Pembelian Bahan Baku ............................................73 LAMPIRAN D Daftar Aset Tetap .............................................................................74 LAMPIRAN E Contoh Pencatatan Gaji Pegawai ......................................................76 LAMPIRAN F Surat Pemohonan Penelitian .............................................................77
xvii Universitas Kristen Maranatha
