{"id":514,"date":"2019-10-31T14:21:26","date_gmt":"2019-10-31T07:21:26","guid":{"rendered":"https:\/\/mariz-id.com\/?p=514"},"modified":"2019-10-31T14:24:13","modified_gmt":"2019-10-31T07:24:13","slug":"laporan-arus-kas-cash-flow-statement","status":"publish","type":"post","link":"https:\/\/mariz-id.com\/en\/artikel\/laporan-arus-kas-cash-flow-statement\/","title":{"rendered":"Laporan Arus Kas \/ Cash Flow Statement"},"content":{"rendered":"

Artikel berikut ini akan membantu anda memahami pengertian Laporan Arus Kas<\/em> atau yang biasa di sebut juga dengan Cash Flow Statement<\/em> dalam usaha mengembangkan bisnis Anda.<\/p>\n

Jika kita membaca laporan keuangan perusahaan, maka anda akan melihat format standar dari laporan keuangan dengan urutan sebagai berikut :<\/p>\n

    \n
  1. Laporan posisi keuangan<\/li>\n
  2. Laporan Laba Rugi<\/li>\n
  3. Laporan Perubahan Ekuitas<\/li>\n
  4. Laporan Arus Kas<\/li>\n
  5. Catatan atas laporan keuangan<\/li>\n<\/ol>\n

     <\/p>\n

    Yang sering kita fokuskan untuk menganalisa kondisi suatu perusahaan hanya melihat pada point no. 1 & 2 yaitu Laporan Posisi Keuangan dan Laporan Laba Rugi jarang kita melihat sampai dengan Laporan Arus Kas.<\/p>\n

    Memang tidak dipungkiri salah satu faktor perkembangan suatu perusahaan yaitu terdiri dari 3 aspek: Bertambahnya Omset, Bertambahnya Laba Bersih dan Bertambahnya Asset. Tetapi kita juga harus melihat dari mana uang cash itu datang, apakah dari hutang atau dari penjualan yang meningkat.<\/p>\n

    Bisa saja kondisi dimana laba rugi mencatat profit tetapi jumlah cash yang diterima kecil atau bagaimana jika suatu perusahaan membukukan arus kas negative?<\/p>\n

    \"Pentingnya<\/p>\n

    Pengertian Laporan Arus Kas<\/em> secara sederhana yaitu informasi yang dicantumkan hanya sebatas jumlah uang yang benar-benar diterima atau dibayarkan perusahaan pada periode laporan keuangan yang bersangkutan, sebagai contoh: Jika suatu perusahaan mencatatkan pendapatan di bulan maret sebesar 1000 maka uang itu bisa saja baru akan diterima dalam bentuk tunai pada bulan april atau lebih lama lagi.<\/p>\n

    Analogi sederhananya sebagai berikut, perusahaan A menjual barang dagangan berupa pulpen senilai 1000 kepada perusahaan B dengan tempo 1 bulan pada bulan maret, maka anda akan mencatat pendapatan pada bulan maret senilai 1.000 yang tercantum dalam laporan laba rugi, tetapi di laporan cash flow uang 1.000 tersebut belum masuk. Kenapa? Karena uang 1.000 tersebut akan diterima ke rekening perusahaan A pada bulan april.<\/p>\n

    Selain kondisi dimana pendapatan dicatat duluan, sementara uangnya masuk belakangan bisa juga kondisi dimana uangnya masuk duluan, tetapi belum dicatat sebagai pendapatan. Contoh sederhananya perusahaan developer property dimana mereka dapat menerima uang sejumlah cash dari pelanggan yang membeli property, tetapi jika unit tersebut belum diserah terimakan (belum dibangun) maka uang tersebut belum dicatat sebagai pendapatan melainkan harus dicatat sebagai uang muka pelanggan yang merupakan hutang sehingga dilaporan keuangan akan tampak bahwa perusahaan menerima uang cash sedangkan pendapatan lebih kecil dari itu, dan pihak developer baru bisa mengakui uang yang diterima dari pelanggan sebagai pendapatan pada saat nanti sudah serah terima.<\/p>\n

    Karena hal-hal tersebut diatas pada akhirnya laporan arus kas suatu perusahaan dalam hal ini arus kas operasional itu tidak persis sama dengan laporan laba ruginya. Oleh karena itu diperlukan penyusunan laporan arus kas dengan benar dan tepat yang dapat berguna untuk masa depan perusahaan, terutama untuk mengembangkan usaha ataupun investasi modal.<\/p>\n

    Apabila penjelasan diatas masih kurang jelas dan Anda ingin menanyakan permasalahan seputar laporan keuangan, jangan ragu untuk mengunjungi halaman Contact us<\/a> atau gunakan fitur Whatsapp Chat<\/a> di bagian pojok kanan bawah website untuk bisa berkonsultasi gratis Bersama tim kami.<\/p>","protected":false},"excerpt":{"rendered":"

    Artikel berikut ini akan membantu anda memahami pengertian Laporan Arus Kas atau yang biasa di sebut juga dengan Cash Flow Statement dalam usaha mengembangkan bisnis Anda. Jika kita membaca laporan keuangan perusahaan, maka anda akan melihat format standar dari laporan keuangan dengan urutan sebagai berikut : Laporan posisi keuangan Laporan Laba Rugi Laporan Perubahan Ekuitas […]<\/p>","protected":false},"author":1,"featured_media":515,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[21,20],"class_list":["post-514","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artikel","tag-cash-flow-statement","tag-laporan-arus-kas"],"yoast_head":"\nPengertian Laporan Arus Kas \/ Cash Flow Statement - Mariz<\/title>\n<meta name=\"description\" content=\"Kami akan membantu Anda memahami pengertian Laporan Arus Kas atau yang biasa di sebut juga dengan Cash Flow Statement dalam usaha mengembangkan bisnis Anda.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mariz-id.com\/en\/artikel\/laporan-arus-kas-cash-flow-statement\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pengertian Laporan Arus Kas \/ Cash Flow Statement - Mariz\" \/>\n<meta property=\"og:description\" content=\"Kami akan membantu Anda memahami pengertian Laporan Arus Kas atau yang biasa di sebut juga dengan Cash Flow Statement dalam usaha mengembangkan bisnis Anda.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mariz-id.com\/en\/artikel\/laporan-arus-kas-cash-flow-statement\/\" \/>\n<meta property=\"og:site_name\" content=\"Mariz\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-31T07:21:26+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-10-31T07:24:13+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/mariz-id.com\/wp-content\/uploads\/2019\/10\/cash-flow-statement.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"600\" \/>\n\t<meta property=\"og:image:height\" content=\"397\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"administrator\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"administrator\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/mariz-id.com\/artikel\/laporan-arus-kas-cash-flow-statement\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/mariz-id.com\/artikel\/laporan-arus-kas-cash-flow-statement\/\"},\"author\":{\"name\":\"administrator\",\"@id\":\"https:\/\/mariz-id.com\/#\/schema\/person\/0b4f8cd6b3ee4f446a3973120f803a1d\"},\"headline\":\"Laporan Arus Kas \/ Cash Flow Statement\",\"datePublished\":\"2019-10-31T07:21:26+00:00\",\"dateModified\":\"2019-10-31T07:24:13+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/mariz-id.com\/artikel\/laporan-arus-kas-cash-flow-statement\/\"},\"wordCount\":465,\"publisher\":{\"@id\":\"https:\/\/mariz-id.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/mariz-id.com\/artikel\/laporan-arus-kas-cash-flow-statement\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/mariz-id.com\/wp-content\/uploads\/2019\/10\/cash-flow-statement.jpg\",\"keywords\":[\"Cash Flow Statement\",\"Laporan Arus Kas\"],\"articleSection\":[\"Artikel\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/mariz-id.com\/artikel\/laporan-arus-kas-cash-flow-statement\/\",\"url\":\"https:\/\/mariz-id.com\/artikel\/laporan-arus-kas-cash-flow-statement\/\",\"name\":\"Pengertian Laporan Arus Kas \/ Cash Flow Statement - 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