tag:blogger.com,1999:blog-31819883170812334602024-02-18T23:55:42.474-08:00green threeRead, Write in Your WorldTri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.comBlogger171125tag:blogger.com,1999:blog-3181988317081233460.post-31500558161155763132014-07-01T10:26:00.001-07:002014-07-01T10:26:16.854-07:00Rangkuman: KONTINUITAS DIDALAM LAPORAN KEUANGAN YANG DIKONSOLIDASIKAN <!--[if gte mso 9]><xml>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-language: IN; mso-themecolor: background1; mso-themeshade: 166;">Laporan Keuangan Konsolidasi</span></b><span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-language: IN; mso-themecolor: background1; mso-themeshade: 166;">
(selanjutnya disingkat LKK) adalah Laporan yang menyajikan posisi keuangan
untuk entitas pengendali yakni perusahaan induk fan entitas yang dikendalikan
yaitu anak perusahaan.</span></div>
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<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">LKK
diperlukan apabila salah satu perusahaan yang bergabung memiliki kontrol
terhadap perusahaan lain, dan sebaliknya tidak diperlukan apabila satu
perusahaan tidak memiliki kontrol terhadap perusahaan lain. </span><span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 166;"></span></div>
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<b><span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Tujuan :</span></b><span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-language: IN; mso-themecolor: background1; mso-themeshade: 166;"> </span><span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">Memberikan
gambaran yang obyektif</span><span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 166;"> </span><span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">atas</span><span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 166;"> </span><span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">satu perusahaan</span><span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-language: IN; mso-themecolor: background1; mso-themeshade: 166;"></span></div>
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<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 166;">Adanya kontinuitas adalah bahwa
saldo rekening-rekening yang tercantum dalam neraca konsolidasi pada suatu saat
merupakan kelanjutan dari pada saldo rekening-rekening sama dalam neraca
konsolidasi yang disusun pada akhir periode sebelumnya. </span></div>
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<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 166;">Contoh Daftar Lajur Laporan yang dikonsolidasi</span></div>
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<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">Rekening-rekening
pembukuan</span></div>
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<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 24.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">PT Gunungsari</span></div>
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<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">PT Wijaya</span></div>
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<td colspan="2" nowrap="nowrap" style="border-left: none; border: solid windowtext 1.0pt; height: 14.4pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;" valign="bottom" width="103">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 24.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">Eliminasi</span></div>
</td>
<td colspan="2" nowrap="nowrap" style="border-left: none; border: solid windowtext 1.0pt; height: 14.4pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 80.1pt;" valign="bottom" width="107">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 24.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">Laporan
rugi/laba konsolidasi</span></div>
</td>
<td colspan="2" nowrap="nowrap" style="border-left: none; border: solid windowtext 1.0pt; height: 14.4pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.0pt;" valign="bottom" width="108">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 24.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">Minority
Interest (LYD)</span></div>
</td>
<td colspan="2" nowrap="nowrap" style="border-left: none; border: solid windowtext 1.0pt; height: 14.4pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 72.5pt;" valign="bottom" width="97">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 24.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">Controlling
Interest (LYD)</span></div>
</td>
<td colspan="2" nowrap="nowrap" style="border-left: none; border: solid windowtext 1.0pt; height: 14.4pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 77.4pt;" valign="bottom" width="103">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 24.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">Neraca konsolidasi</span></div>
</td>
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<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 24.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">D</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.4pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.7pt;" valign="bottom" width="52">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 24.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">K</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.4pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 39.6pt;" valign="bottom" width="53">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 24.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">D</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.4pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.5pt;" valign="bottom" width="54">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 24.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">K</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.4pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 40.5pt;" valign="bottom" width="54">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 24.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">D</span></div>
</td>
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<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 24.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">K</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border: none; height: 14.4pt; mso-border-bottom-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.0pt;" valign="bottom" width="48">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 24.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">D</span></div>
</td>
<td nowrap="nowrap" style="border-top: none; border: solid windowtext 1.0pt; height: 14.4pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 36.5pt;" valign="bottom" width="49">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 24.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">K</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.4pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.7pt;" valign="bottom" width="52">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 24.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">D</span></div>
</td>
<td nowrap="nowrap" style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 14.4pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 38.7pt;" valign="bottom" width="52">
<div align="center" class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; mso-element-anchor-horizontal: margin; mso-element-anchor-vertical: paragraph; mso-element-frame-hspace: 9.0pt; mso-element-left: center; mso-element-top: 24.7pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; text-align: center;">
<span style="color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 10.0pt; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 166;">K</span></div>
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<td style="border: none;" width="95"><br /></td>
<td style="border: none;" width="80"><br /></td>
<td style="border: none;" width="52"><br /></td>
<td style="border: none;" width="52"><br /></td>
<td style="border: none;" width="53"><br /></td>
<td style="border: none;" width="54"><br /></td>
<td style="border: none;" width="54"><br /></td>
<td style="border: none;" width="54"><br /></td>
<td style="border: none;" width="48"><br /></td>
<td style="border: none;" width="49"><br /></td>
<td style="border: none;" width="52"><br /></td>
<td style="border: none;" width="52"><br /></td>
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<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 166;">Materi Kuliah<span style="mso-tab-count: 1;"> </span>: Akuntansi Lanjut (Sabtu, 28 Juni 2014)</span></div>
<div style="background-color: white; color: #9fc5e8;">
<span style="background: white; mso-themecolor: background1; mso-themeshade: 166;">Dosen<span style="mso-tab-count: 2;"> </span>: </span><span style="mso-bidi-font-weight: bold; mso-themecolor: background1; mso-themeshade: 166;">MAILDA ALFRISKA, SE., MMSI</span></div>
<div class="MsoNormal" style="background-color: white; color: #9fc5e8; margin-bottom: 0cm; text-align: justify;">
<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 166;">Oleh Tri Minarti</span></div>
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<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-85394607179546190652014-06-04T11:29:00.002-07:002014-06-04T11:29:34.533-07:00Review Jurnal: ANALISA SUMBER DAN PENGGUNAAN DANA<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ffc000; font-family: "Times New Roman","serif";">A. IDENTITAS ARTIKEL</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">1. Judul<span style="mso-tab-count: 1;"> </span>:
SUMBER-SUMBER DAN PENGGUNAAN DANA</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">2. Penulis<span style="mso-tab-count: 1;"> </span>: ROJI
MUHIDIN</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">3. Volume<span style="mso-tab-count: 1;"> </span>: I</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">4. Tahun<span style="mso-tab-count: 1;"> </span>: 2013</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">5. Halaman<span style="mso-tab-count: 1;"> </span>: 4-16</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ffc000; font-family: "Times New Roman","serif";">B. LATAR BELAKANG</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Seringkali sangat bermanfaat untuk membuat suatu laporan
keuangan tertentu yang dapat dipergunakan sebagai alat untuk mengevaluasi
operasi-operasi perusahaan baik pada masa lalu maupun pada masa sekarang.
Laporan tentang sumber dan penggunaan dana akan memungkinkan seorang manajer
keuangan untuk menganalisa sumber-sumber dan penggunaan dana secara historis yang
terdapat di dalam perusahaan. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Kadang-kadang laporan ini dipergunakan untuk membuat
forecasting, dan kekuatan utamanya terletak pada kegunaannya dalam mengevaluasi
sumber-sumber dan penggunaan modal jangka panjang (sources and uses of long
term funds). </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Pemahaman tentang pola pemakaian dana pada masa lampau akan
memungkinkan seorang manajer keuangan untuk membuat rencana rencana yang lebih
baik sehubungan dengan kebutuhan dan baik jangka pendek maupun jangka panjang. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Budget kas adalah suatu alat yang dapat dipergunakan oleh
manajer keuangan untuk meramalkan atau memperkirakan kebutuhan-kebutuhan dana
jangka pendek dan untuk mengetahui kelebihan/kekurangan uang kas selama periode
budget. Seperti halnya dengan laporan sumber dan penggunaan dana. budget kas
sering pula disebut dengan istilah “cash forecast”, tetapi dalam tulisanini
istilah “budget kas”lah yang akan dipergunakan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ffc000; font-family: "Times New Roman","serif";">C. TUJUAN PENULISAN. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Adapun tujuan umum dari penulisan ini yaitu untuk lebih
meningkatkan pengetahuan penulis dan wawasan mengenai laporan sumber dan
penggunaan dana dan budget kas pada perusahaan. Adapun tujuan khusus bagi
penulis dan pembaca yaitu: </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">1. Untuk menambah pengetahuan penulis dalam pembuatan suatu
makalah atau karya tulis atau skripsi. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">2. Untuk memenuhi tugas-tugas yang diberikan oleh dosen kepada
kami. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">3. Sebagai bahan diskusi pada mata kuliah ini. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ffc000; font-family: "Times New Roman","serif";">D. RUMUSAN MASALAH. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Adapun beberapa permasalahan yang akan penulis paparkan dengan
singkat yaitu: </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">1. Apa pengertian dari analisa sumber-sumber dana dan penggunaan
dana? </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">2. Bagaimana langkah-langkah dalam menganalisa sumber-sumber dan
penggunaan dana? </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">3. Bagaimana tahap-tahap penyusunan laporan sumber dan
penggunaan dana?</span></div>
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<br /></div>
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<span style="color: #ffc000; font-family: "Times New Roman","serif";">E. HASIL dan PEMBAHASAN</span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Pengertian Sumber-Sumber dan Penggunaan Dana. </span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Laporan keuangan yang dihasilkan oleh perusahaan dari periode ke
periode atau dari tahun ke tahun dapat dimanfaatkan untuk mengetahui dan
mendeteksi aliran dana yaitu darimana sumber dana itu berasal atau dihasilkan
dan untuk apa serta bagaimana dana tersebut digunakan atau dibelanjakan. Kita
dapat mengetahui dan mendeteksi aliran dana tersebut dengan cara membandingkan
laporan keuangan dari dua tahun yang berurutan. Maka dapat kita simpulkan bahwa
suatu cara analisis yang digunakan untuk mempelajari bagaimana suatu perusahaan
melaksanakan kebijakan-kebijakan dalam rangka memperoleh dana dan menggunakan
dana tersebut sering disebut sebagai Analisis Sumber dan Penggunaan Dana. </span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Oleh karena itu, perusahaan harus berhati-hati dalam menangani
masalah keuangan dalam pengelolaan sumber dan penggunaan modal kerja atau dana.
Laporan sumber dan penggunaan dana ini merupakan suatu laporan yang berguna
bagi pihak manajemen perusahaan, para kreditur, para pemegang saham, dan
pihak-pihak lainnya. Pihak manajemen dan pihak kreditur jangka pendek terutama
akan tertarik kepada posisi keuangan jangka pendek (posisi modak kerja) suatu
perusahaan termasuk perubahan- perubahan yang terjadi selama periode itu.
Kenaikan dalam modal kerja mungkin ditunjukkan dalam kas , efek (sekuritas),
piutang maupun dalam persediaan atau adanya penurunan atau berkurangnya hutang
lancar, dan adanya kenaikan dalam modal kerja ini akan diinterpretasikan
bergantung pada sumber-sumber yang menyebabkan kenaikan tersebut. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Apabila seluruh perubahan tersebut semuanya berasal dari hasil
operasi perusahaan, maka hal ini akan dinilai sebagai hal yang amat baik atau
menguntungkan dibandingkan dengan kenaikan modal kerja yang berasal dari
pengeluaran hutang jangka panjang. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif";">Langkah-langkah dalam menganalisa sumber-sumber dan penggunaan
dana: </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">1. Penyusunan laporan perubahan neraca (statements of balance
sheets changes). </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Laporan ini menggambarkan perubahan dari masing-masing elemen
neraca antara kedua titik waktu dan setiap perubahan elemen tersebut
mencerminkan adanya sumber dan penggunaan dana. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">2. Laporan sumber-sumber dan penggunaan dana. Laporan ini
berasal dari gabungan antara laporan perubahan neraca dan laporan laba ditahan.
Pengertian dana yang digunakan dalam analisa sumber – sumber dan penggunaan
dana disebut kas (artian sempit) dan modal kerja (artian luas). </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #e36c0a; font-family: "Times New Roman","serif"; mso-themecolor: accent6; mso-themeshade: 191;">Dana dalam Artian Kas. </span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Dana yang akan dianalisis nantinya bisa dalam pengertian kas,
artinya setiap ada perubahan elemen-elemen yang ada pada laporan keuangan akan
menambah atau mengurangi kas. Oleh karena itu, laporannya disebut sebagai
laporan sumber dan penggunaan kas. Laporan sumber dan penggunaan kas ini
disusun untuk menunjukkan perubahan kas selama satu periode dan memberikan
alasan mengenai perubahan kas tersebut dengan menunjukkan darimana
sumber-sumber kas dan penggunaan-penggunaannya. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Dalam menyusun Laporan sumber-sumber dan penggunaan dana di mana
dana adalah dalam artian Kas, langkah-langkahnya adalah sebagai berikut: </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">1. Menyusun Laporan perubahan Neraca, yang menggambarkan
perubahan masing- masing elemen neraca antara dua titik waktu yang akan
dianalisa (bulanan atau tahunan). </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">2. Mengelompokkan perubahan-perubahan tersebut dalam golongan
perubahan- perubahan yang memperbesar kas dan golongan perubahan-perubahan yang
memperkecil jumlah kas. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">3. Mengelompokkan elemen-elemen dalam laporan rugi & laba
atau laporan laba ditahan ke dalam golongan yang memperbesar kas dan golongan
yang memperkecil jumlah kas. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">4. Mengadakan konsolidasi dari semua informasi tersebut ke dalam
laporan sumber- sumber dan penggunaan dana.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #e36c0a; font-family: "Times New Roman","serif"; mso-themecolor: accent6; mso-themeshade: 191;">Dana dalam Artian Modal Kerja. </span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Perusahaan menyusun Laporan Sumber-sumber dan penggunaan dana
atas dasar modal atau sering pula disebut Laporan sumber-sumber dan Penggunaan
Modal Kerja. Modal kerja di sini adalah dalam artian neto yaitu kelebihan
aktiva lancar di atas Utang lancar. Dalam laporan ini tidak tercantum di
dalamnya sumber-sumber dari penggunaan dana yang berasal dari unsur-unsur modal
kerja sendiri, karena perubahan-perubahan yang hanya menyangkut unsur-unsur aktiva
lancar dan utang lancar saja – kedua accounts tsb disebut “current accounts” –
tidak akan mengakibatkna – perubahan jumlah modal kerja (neto). </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Modal kerja hanya berubah kalau ada perubahan unsure-unsur di
luar “current accounts” </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">yaitu yang disebut “non-current accounts” – yang mempunyai efek
neto terhadap modal kerja perubahan-perubahan dari unsur-unsur non current
accounts yang mempunyai efek memperbesar modal kerja disebut sebagai
sumber-sumber modal kerja, dan perubahan- perubahan dari unsur-unsur
non-current accounts mempunyai efek memperkecil modal kerja disebut sebagai
penggunaan modal kerja pada suatu saat lebih besar daripada jumlah modal kerja
pada saat sebelumnya berarti ada kenaikan modal kerja, maka hal ini disebabkan
karena sumber-sumbernya lebih besar daripada penggunanya sehingga mempunyai
efek neto yang positif terhadap modal kerja. Sebaliknya kalau penggunannya
lebih besar daripada sumbernya, maka efek netonya adalah memperkecil modal
kerja. Kalau besarnya sumber persis sama dengan besarnya penggunaan, tidak ada
efek netonya terhadap modal kerja, sehingga besarnya modal kerja tetap tidak
berubah.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Adapun langkah-langkah dalam penyusunan laporan sumber-sumber
dan penggunaan modal kerja adalah: </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">1. Menyusun laporan perubahan modal kerja. Menggambarkan
perubahan dari masing- masing unsure modal kerja atau unsure current accounts
antara dua titik waktu. Dapat diketahui adanya kenaikan atau penurunan modal
kerja beserta besarnya perubahan modal kerja. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">2. Mengelompokkan perubahan-perubahan dari unsur-unsur
non-current accounts antara dua titik waktu tersebut ke dalam golongan yang
mempunyai efek memperbesar modal kerja dan golongan yang mempunyai efek
memperkecil modal kerja. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">3. Mengelompokkan unsur-unsur dalam laporan laba ditahan ke dalam
golongan yang perubahannya mempunyai efek memperbesar modal kerja dan golongan
yang perubahannya mempunyai efek memperkecil modal kerja. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">4. Berdasarkan informasi tersebut di atas dapatlah disusun.
Laoran sumber-sumber dan penggunaan modal kerja. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Analisa sumber-sumber dan penggunaan dana tidak hanya dilakukan
terhadap laporan diwaktu yang lalu saja, tetapi juga penting dilakukan terhadap
laporan yang diproyeksikan untuk periode yang akan datang. Project Funds
Statement dapat disusun berdasarkan data dari projected balance sheets. Analisa
terhadap “projected statement of sources and uses of funds” tsb dimaksudkan
untuk menilai kebijakan perusahan yang bersangkutan dalam penggunaan dana dan
cara mendapatkannya dana untuk periode yang mendatang.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Contoh Permasalahan. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Soal: </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">PT. DAMITEX mempunyai data laporan keuangan sebagai berikut :</span></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhcCMAcBBH9qcixzSqJmsNXUdyIPcXnb5HDPd4QuImuAGUbTrQ1OlYBEK5VzoksRWgKHTFO9F187wlRMc8RGZHeTZccdbvcc8xGi5q_MbA5oNn5UQDupjbvl-HG88vDrVizbtS5sjjYwYCO/s1600/1.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhcCMAcBBH9qcixzSqJmsNXUdyIPcXnb5HDPd4QuImuAGUbTrQ1OlYBEK5VzoksRWgKHTFO9F187wlRMc8RGZHeTZccdbvcc8xGi5q_MbA5oNn5UQDupjbvl-HG88vDrVizbtS5sjjYwYCO/s1600/1.jpg" /></a></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">PT. DAMITEX membagi deviden kepada pemegang saham Rp 74,250,000.
Adapun laba operasi yang didapat pada periode tersebut sebesar Rp 80,900,000.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">1. Laporan Sumber dan Penggunaan Dana dalam Artian Kas.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjeEzRQ1RixZd9Tdp8LtmgVMF2G7i_FRBvN4Qv8hlXH4ckqBswach2IGFrCED0dI067-3mGsrpjB_u7lI_R_zROzMc812_DkMbKvCYEWUxWdl_R96WEGGoymAy41v7Wt8sFtaKDM33cfyA2/s1600/2.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjeEzRQ1RixZd9Tdp8LtmgVMF2G7i_FRBvN4Qv8hlXH4ckqBswach2IGFrCED0dI067-3mGsrpjB_u7lI_R_zROzMc812_DkMbKvCYEWUxWdl_R96WEGGoymAy41v7Wt8sFtaKDM33cfyA2/s1600/2.jpg" /></a></div>
<br />
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Analisis : Dari laporan sumber dan penggunaan dana tersebut
dapat disimpulkan bahwa pada tahun 2002 penggunaan dana yg paling menonjol
adalah untuk cash deviden, mesin dan tanah. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">2. Laporan Sumber dan Penggunaan Dana dalam Artian Modal Kerja.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi_pky_ljoZoBhQr5LvUAVYHIGuksPxoaiIteeIn0goVAcnRzGJOST_9cXDWLYPl621PkdAKgKGn-YuXGx-8kUUgq4028UEyitIYivdUFIjrNuCkTn0RVjk4IpH_VLbGLHWnaX0r8kncja8/s1600/3.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi_pky_ljoZoBhQr5LvUAVYHIGuksPxoaiIteeIn0goVAcnRzGJOST_9cXDWLYPl621PkdAKgKGn-YuXGx-8kUUgq4028UEyitIYivdUFIjrNuCkTn0RVjk4IpH_VLbGLHWnaX0r8kncja8/s1600/3.jpg" /></a></div>
<br />
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Analisis : Dapat diketahui bahwa terjadi penambahan modal dari
tahun 2001 sampai dengan tahun 2002 yaitu sebesar Rp 12,000,000, dengan rincian
pada tahun 2001 modal </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">kerjanya sebesar Rp 62,600,000 dan pada tahun 2002 modal
kerjanya sebesar Rp 74,600,000.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhiscO8-e1Ow4oS62cbVQObgRoEMFX5oBnZWH8CwM30WXxdGk9AaxZik4zMq2r8DXOyEfLtia2ZqY0CPIJCatYdsxWe-KWhw8hRSbep4aChccJ9VX0_8o1y5lkujaGB7p6hrByKC27qlEzn/s1600/4.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhiscO8-e1Ow4oS62cbVQObgRoEMFX5oBnZWH8CwM30WXxdGk9AaxZik4zMq2r8DXOyEfLtia2ZqY0CPIJCatYdsxWe-KWhw8hRSbep4aChccJ9VX0_8o1y5lkujaGB7p6hrByKC27qlEzn/s1600/4.jpg" /></a></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";"> </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Analisis : Karena jumlah sumber > Penggunaan yaitu sebesar Rp
12,000,000, maka sebesar Rp 12,000,000 tersebut mempunyai efek positif terhadap
modal kerja, dan berarti ada kenaikan modal kerja sebesar Rp 12,000,000.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ffc000; font-family: "Times New Roman","serif";">Kesimpulan. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Dari pembahasan di atas, dapat saya simpulkan bahwa laporan
keuangan merupakan sesuatu yang sangat penting bagi perusahaan untuk dapat
mengatur atau memanage perusahaanya agar dapat mengambil keputusan yang tepat
guna kemaajugaan perusahaanya. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Dari laporan keuangan tersebut kita dapat melihat sumber dana
beserta aliranya, darimana dana tersebut di dapat dan kemana dana tersebut
dikeluarkan atau di belanjakan, kitadaat mengetahui aliran dana tersebut dengan
membandingan dari laporan keuangan dalam dua periode tertentu. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Oleh karena itu sebuat perusahaan wajib membuat laporan keuangan
agar perusahaan itu di di manage dengan baik. Dimana laporan keuangan tersebut
akan berpengaruh terhadap kelangsungan perusahaan tersebut. Laporan keuangan
yang dibuat antara lain seperti Neraca Saldo, Ihktisar Laba-Rugi, Laporan
Perubahan Modal dll.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: x-small;"><span style="color: #00b0f0; font-family: "Times New Roman","serif";"><span style="color: red;">Sumber</span></span></span></div>
<span class="author-container" itemprop="author" itemscope="" itemtype="http://schema.org/Person"></span><span style="font-size: x-small;"><span style="color: red;">Rozygynaga Collariezz.2014.</span></span><span style="color: red; font-size: x-small;"><i>Makalah manajemen</i>.http://www.slideshare.net/rozygynaga/makalah-manajemen-29503294</span><span class="job-title-wrapper"><span></span></span>Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-55173528415187973592014-06-03T20:48:00.001-07:002014-06-03T20:48:11.649-07:00Review Jurnal: Laporan Sumber dan Penggunaan Dana<!--[if gte mso 9]><xml>
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<div class="MsoNormal" style="color: #f1c232; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">A. Identitas artikel</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">1. Judul<span style="mso-tab-count: 2;"> </span>: <b>ANALISIS
SUMBER DAN PENGGUNAAN MODAL KERJA PADA</b></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span style="color: #00b0f0; font-family: "Times New Roman","serif";"> KOPERASI PEGAWAI NEGERI BALAI KOTA SAMARINDA</span></b><span style="color: #00b0f0; font-family: "Times New Roman","serif";"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">2. Penulis<span style="mso-tab-count: 1;"> </span>: <b>Indah
Agustini Tri Utami</b></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">3. Jurnal<span style="mso-tab-count: 1;"> </span>: JURNAL
EKSIS</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">4. Volume<span style="mso-tab-count: 1;"> </span>: 8</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">5. Tahun<span style="mso-tab-count: 1;"> </span>:
Agustus, 2012</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">6. Nomor<span style="mso-tab-count: 1;"> </span>: 2</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">7. Halaman<span style="mso-tab-count: 1;"> </span>: 2168 –
2357</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="color: #f1c232; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">B. Latar belakang</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Koperasi sebagai salah satu pilar penyangga perekonomian
nasional memiliki ketentuan ketentuan pokok tersendiri dalam menjalankan fungsi
social dan ekonominya yaitu UUD 45 pasal 33 ayat 1 yang berbunyi “perekonomian
disusun sebagai usaha bersama berdasarkan azas kekeluargaan. Koperasi sebagai
organisasi ekonomi, harus mengikuti hukum ekonomi yang rasional dan norma
kebisaan yang lazim berlaku didalam dunia usaha. Dengan cara ini kepentingan
anggota maupun pihak ketiga dapat dipenuhi. Hal tersebut diatur dalam
Undang-Undang no.25 tahun 1992.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Laporan keuangan yang dibuat suatu badan usaha adalah Neraca,
laporan Laba Rugi atau sisa hasil Usaha dan laporan laba ditahan. Namun ada
pula perusahaan yang menyusun laporan keuangan yang lain seperti laporan sumber
dan penggunaan dana, karena laporan sumber dan penggunaan dana merupakan
analisa keuangan yang sangat penting bagi financial, manager maupun calon
kreditur atau bagi bank dalam menilai permintaan kredit yang diajukan kepadanya, begitu juga dengan koperasi. Banyak diantara usaha
koperasi yang tidak mampu meneruskan usahanya yang disebabkan oleh kurang
baiknya pengelolaan manajemen dalam melaksanakan kegiatan usahanya, atau
kurangnya tanggung jawab pengurus. Hal ini bisa terjadi karena landasan
berdirinya usaha koperasi didasarkan pada azas kekeluargaan. Salah satu cara
untuk mengatasi hal demikian maka diperlukan analisa laporan keuangan secara periodik. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Dengan analisa sumber dan penggunaan dana akan dapat
diketahui bagaimana badan usaha mengelola atau menggunakan dana yang
dimilikinya. Bagi Koperasi Pegawai Negeri Balaikota Samarinda, yang mempunyai
kegitaan usaha dalam bidang jasa dan waserda, juga memerlukan adanya analisa
sumber dan penggunaan modal kerja dalam rangka perluasan kegiatan usahanya
dengan cara mendapatkan kredit dari bank dan untuk mengukur sampai sejauh mana
kinerja keuangan dari kegiatan usahanya. Sehingga sumber dana yang dibutuhkan
dan penggunaannya harus dikelola dengan baik. Memahami demikian pentingnya laporan
keuangan sebagai sumber informasi keuangan maka penulis tertarik untuk
Mengalisa Sumber dan Penggunaan Dana Modal Kerja pada Koperasi Pegawai Negeri
Balaikota Samarinda tahun 2011. Modal kerja sebaiknya tersedia dalam jumlah
yang cukup agar memungkinkan perusahaan untuk beroperasi secara ekonomis dan
tidak mengalami kesulitan keuangan, agar dapat menutup kerugian dan mengatasi
keadaan kritis atau darurat tanpa membahyakan keadaan kekayaaan perusahaan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="color: #f1c232; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">C. Tujuan Penelitian</span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Tujuan Penelitian ini adalah untuk mengetahui penyebab
terjadinya perubahan modal kerja yang menggambarkan sumber sumber tertentu,
dari mana modal kerja diperoleh, serta</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">berbagai penggunaan dari modal kerja tersebut. Dan seberapa
besar sumber dana modal kerja digunakan dalam operasi usaha koperasi Pegawai
Negeri Balaikota Samarinda tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Hasil penelitian ini dapat memberikan sumbangan pemikiran bagi
pengurus Koperasi Pegawai Negeri Balaikota untuk mengetahui dari mana saja
modal kerja dapat diperoleh dari hasil usahanya dan bagaimana komposisinya,
serta untuk mengetahui bagaimana seharusnya pengurus koperasi tersebut
menggunakan modal kerja yang diperoleh dari hasil usahanya, agar tidak terjadi
krisis atau kerugian dan membayar semua kewajiban tepat pada waktunya. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="color: #f1c232; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">D. Rumusan masalah</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Berdasarkan pemikiran tersebut maka penulis mengangkat
permasalahan "Apakah terjadi kelebihan modal kerja dalam membiayai
kegiatan usaha Koperasi Pegawai Negeri Balaikota pada tahun 2011 jika dilihat
dari laporan sumber dan penggunaan modal kerja?</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="color: #f1c232; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Times New Roman","serif";">E. Metode penelitian</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<b><span style="color: #00b0f0; font-family: "Times New Roman","serif";">METODE PENDEKATAN</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<b><span style="color: #00b0f0; font-family: "Times New Roman","serif";">Definisi
Operasional</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">1. Working Capital
adalah aktiva lancar dibandingkan dengan hutang lancar. Aktiva Lancar adaalah
uang kas dan aktiva lainnya yang dapat diharapkan untuk dicairkan atau
ditukarkan menjadi uang tunai, dijual ataau dikonsumer dalam periode
berikutnya. Rekening yang termasuk dalam kelompok aktiva lancar pada Koperasi
Pegawai Negeri Balai kota Samarinda adalah Kas, Bank, Piutang anggota dan non
anggota, Persediaan Barang.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">2. Hutang Lancar
adalah hutang jangka pendek yang merupakan kewajiban keuangan perusahaan, yang
pelunasannya atau pembayarannya akan dilakukan dalam jangka pendek. Yang
termasuk dalam hutang lancar pada Koperasi Pegawai Negeri Balaikota Saamarinda
adal, simpanan sukarela, hutang dagang dan dana dana Sisa Hasil Usaha.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">3. Sumber dan
penggunaan modal kerja. Modal kerja akan dipengaruhi adanya perubahan
elemen-elemen non current account. Perubahan unsur-unsur non current</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">account yang dapat
memperbesar modal kerja seperti depresiasi aktiva tetap, bertambahnya hutang
jangka panjang, tambahnya modal kerja (simpanan pokok, wajib) sisa hasil usaha
dan cadangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Sedangkan
penggunaan modal kerja adalah elemen-elemen yang memperkecil modal kerja,
seperti pembagian sisa hasil usaha, pembelian aktiva, pembayaran hutang jangka
panjang, kerugian dari operasi perusahaan. Langkah penyusunan Laporan Sumber
dan Penggunaan Modal Kerja.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">a. Menyusun laporan
perubahan modal kerja pada dua saat Neraca.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">b. Mengelompokkan
perubahan perubahan unsur unsur non current account, yang dapat memperbesar dan
memperkecil modal kerja. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">c. Mengelompokkan
unsur unsur laporan keuangan yang memperbesar dan memperkecil modal kerja.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">d. Menyusun laporan
sumber dan penggunaan modal kerja.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
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<b><span style="color: #00b0f0; font-family: "Times New Roman","serif";">Perincian Data Yang
Diperlukan</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Data yang diperlukan
dalam pemecahan masalah dan pengujian hipotesis yang telah dikemukakan pada
bab-bab terdahulu adalah sebagai berikut :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">1. Neraca Koperasi
Pegawai Negeri Balai kota Samarinda</span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">2. Laporan Sisa
Hasil Usaha dan pembagiannya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<b><span style="color: #00b0f0; font-family: "Times New Roman","serif";">Teknik Pengumpulan
Data</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Teknik pengumpulan
data yang digunakan adalah Teknik Observasi, yaitu penulis melakukan pengamatan
langsung di lapangan mengenai kegiatan Koperasi Pegawai Negeri Balaikota
Samarinda.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<b><span style="color: #00b0f0; font-family: "Times New Roman","serif";">Alat Analisis dan
Pengujian Hipotesis</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Alat analisis dan
pengujian hipotesis adalah :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">1. Menunjukan
perubahan yang terjadi untuk setiap jenis atau elemen modal kerja (perubahan
masing-masing pos aktiva lancar dan hutang lancar dan perubahan modal kerja -
cara ini lebih mudah terlihat perubahanya dengan membandingkan Laporan Neraca
minimal untuk dua periode Akuntansi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">2. Menunjukan
sumber dan penggunaan modal kerja atau sebab-sebab terjadinya perubahan modal
kerja. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
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<div class="MsoNormal" style="color: #f1c232; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<b><span style="font-family: "Times New Roman","serif";">F. HASIL DAN PEMBAHASAN</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Dari Neraca
Koperasi Pegawai Negeri Balaikota Samarinda tahun 2010 dan 2011, maka dapatlah
disusun Neraca Perbandingan sebagai berikut :</span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Dari laporan
perubahaan modal kerja di atas terlihat bahwa adanya pertambahan modal kerja
sebesar Rp.111.752.795,- yang berasal dari selisih modal kerja tahun 2010
sebesar</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Rp.907.709.456,-
dan tahun 2011 sebesar Rp.1.019.462.251.Selanjutnya pada tahap berikutnya
adalah membuat laporan sumber dan penggunaan Modal Kerja sebagai berikut :</span></div>
<img alt="" src="data:image/png;base64,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<b><span style="color: #00b0f0; font-family: "Times New Roman","serif";">Pembahasan</span></b></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Berdasarkan hasil
penganlisaan data di atas dapatlah diketahui bahwa :</span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Bertambahnya modal
kerja sebesar Rp.111.752.795,- berasal dari :</span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">- Piutang Anggota
Rp. 182.573.560,- dimana Piutang anggota tahun 2010 Rp.361.400.067,- berubah
ditahun 2011 menjadi Rp.543.973.627,-</span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">- Piutang non
Anggota sebesar Rp. 134.753.301,- dimana tahun 2010 sebesar Rp.114.605.626,- berubah
menjadi Rp.249.358.927,- (2011)</span></div>
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<ul>
<li><span style="color: #00b0f0; font-family: "Times New Roman","serif";"> Hutang Dagang Rp.
7.316.398,-dimana pada tahun 2010 Rp.13.132.200,-dan pada tahun 2011 berkurang
menjadi Rp.5.815.802,- Sedangkan yang menyebabkan berkurangnya modal kerja
akibat :</span></li>
<li><span style="color: #00b0f0; font-family: "Times New Roman","serif";"> Berkurangnya
simpanan di bank sebesar Rp.169.316.663,- dimana simpanan di bank tahun 2010
sebesar Rp.434.216.330,- berubah menjadi Rp.264.899.667,- tahun 2011.</span></li>
<li><span style="color: #00b0f0; font-family: "Times New Roman","serif";"> Terjualnya
persediaan barang sebesar Rp.36.140.141,- dimana tahun 2010 sebesar
Rp.88.960.714,- berubah menjadi Rp.52.820.573,-di tahun 2011.</span></li>
<li><span style="color: #00b0f0; font-family: "Times New Roman","serif";"> Bertambahnya
simpanan sukarela Rp.3.444.213, cimana pada tahun 2010 sebesar Rp.69.271.500,-
dan ditahun 2011.sebesar Rp.72.715.713,-</span></li>
<li><span style="color: #00b0f0; font-family: "Times New Roman","serif";"> Bertambahnya dana
dana SHU sebesar Rp.3.989.447,-yang diperoleh dari tahun 2010 sebesar
Rp.15.964.591,- dan pada tahun 2011 menjadi Rp.19.954.028,- Sedangkan analisis
dari laporan sumber dan penggunaan modal kerja KPN Balai Kota Samarinda dari
pembahasan diatas bahwa bertambahnya modal kerja tersebut dipengaruhi oleh
adanya sumber sumber serta penggunaan modal kerja sebagai berikut :</span></li>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">1. Sumber modal
kerja diperoleh dari adanya depresiasi aktiva tetap berupa Bangunan Ruko dan
Inventaris Toko/kantor sebesar Rp.21.919.714,- . Tetapi jika dilihat dari data
neraca tidak terlihat pengurangan tersebut akibat depresiasi aktiva tetap
karena seluruh aktiva tetap hanya mempunyai akumulasi depresiasi aktiva secara
keseluruhan yang terdiri dari depresiasi Bangunan Ruko, dan inventaris
kantor/toko yang seluruhnya berjumlah Rp.142.801.724,- pada tahun 2010 dan
Rp.164.721.438,- pada tahun 2011. Kenaikan dari akumulasi penyusutan aktiva
tetap terebut diakibatkan dari pembelian inventaris kantor/toko.</span></div>
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">2. Kemudian sumber
modal juga berasal dari simpanan pokok, simpanan wajib sebesar Rp.2.050.000,-
dan Rp.146.815.426,- sumber ini berasal dari masuknya anggota baru yang tadinya
orang manjadi orang dimana mereka melakukan simpanan setiap bulannya.</span></div>
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">3. Dari adanya
pertambahan cadangan yang dibentuk setiap tahunnya sebesar 40% dari sisa hasil
usaha untuk tahun 2011 adalah sebesar Rp.62.461.866,-</span></div>
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<div class="MsoNormal" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">4. Adanya kenaikan
Sisa Hasil Usaha sebesar Rp.53.018.910,- </span></div>
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<span style="font-family: "Times New Roman","serif";">Dari sumber modal kerja tadi oleh</span><span style="font-family: "Times New Roman","serif";"> perusahaan
digunakan untuk : </span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">1. Penyertaan ke PKPN/PKP-RI sebesar Rp.1.200.000,- Deposito
pada Bank Kaltim Rp.100.000.000,- dan penyertaan lainnya Rp.5.586.450,-</span>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">2. Sedangkan
Penggunaan modal kerja juga digunakan untuk pembelian inventaris kantor/toko
sebesar Rp.31.060.000,- sehingga mengakibatkan adanya kenaikan akumulasi
penyusutan sebesar Rp.21.919.714,- sebagai penambahan sumber dana.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">3. Selain itu
adanya pelunasan hutang pada PKPRI KT sebesar Rp.20.000.000,- dan adanya
pelunasam piutang terhadap PT Taspen Sebesar Rp.16.666.671,- </span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Dari analisa dan
pembahasan diatas dapat diketahui bahwa modal kerja KPN Balai Kota</span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Samarinda mengalami
kenaikan sebesar Rp.111.752.795 ,- kenaikan tersebut dipengaruhi juga oleh
adanya sumber dan penggunaan dana non current account . Jika dilihat dari
jumlah kenaikannya cukup besar hal ini dikarenakan, modal kerjanya banyak
digunakan dalam kegiatan, penjualan secara kredit baik kepada anggota dan bukan
anggota serta bertambahnya hutang dagang, hanya resekonya adalah jika piutang
tersebut tidak dapat ditagih pada waktunya.</span></div>
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<b><span style="font-family: "Times New Roman","serif";">G. Kesimpulan</span></b></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Setelah melakukan
penelitian disertai dengan analisis, beberapa kesimpulan yang dapat diambil
oleh penulis diantaranya sebagai berikut :</span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">1. Perkembangan
sumber modal pada Koperasi Pegawai Negri BalaiKota Samarinda dari tahun ke
tahun mengalami peningkatan. Kenaikan Penjualan secara kredit pada Anggota
maupun bukan anggota menambah sumber modal kerja. Penurunan yang terjadi pada
sumber modal pinjaman sesungguhnya tidak begitu berpengaruh terhadap jumlah
keseluruhan modal koperasi, hal tersebut</span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">dikarenakan
diimbangi dengan meningkatnya sumber modal sendiri. Dengan demikian
perkembangan sumber modal Koperasi Pegawai Negeri Balaikota Samarinda dapat</span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">dikatakan cukup
baik.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-layout-grid-align: none; text-align: justify; text-autospace: none;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif";">2. Perkembangan
penggunaan modal kerja Koperasi Pegawai Negaeri Balai kota</span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif";">Samarinda dari
tahun ke tahun selalu mengalami perubahan. Secara keseluruhan penggunaan modal
kerja koperasi selalu mengalami peningkatan, hal tersebut dikarenakan
meningkatnya penggunaan modal kerja untuk beberapa pos dalam aktiva lancar dan
aktiva tetap seperti penyertaan dan<span style="mso-spacerun: yes;">
</span>Simpanan pada PKP RI dan Bank Kaltim dan pelunasan Pinjaman Jangka
Panjang.</span></div>
<br />
<div style="color: white;">
Sumber</div>
<span style="color: white;">Indah Agustini Tri Utami.ANALISIS SUMBER DAN PENGGUNAAN MODAL KERJA PADA</span><br style="color: white;" /><span style="color: white;">KOPERASI PEGAWAI NEGERI BALAI KOTA SAMARINDA</span><i style="color: white;">.http://karyailmiah.polnes.ac.id</i> Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-41775269126180849142014-06-03T20:21:00.002-07:002014-06-03T20:21:50.056-07:00Analisis Laporan Sumber Dana dan Penggunaan Dana<!--[if gte mso 9]><xml>
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dari mana datangnya dan untuk apa dana itu digunakan. </span></div>
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<span style="color: #0070c0; font-family: "Times New Roman","serif";">Dengan
mengadakan analisa terhadap laporan tersebut dapat diketahui bagaimana
perusahaan itu menggunakan dana yang dimilikinya. Jenis laporan keuangan selain
neraca, laporan laba rugi, dan laba yang ditahan adalah laporan sumber dan
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif";">Dana dalam Aliran Kas </span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif";">Pengertian
dana kas yaitu menggambarkan suatu ringkasan sumber dan penggunaan kas selama
periode yang bersangkutan. Penggunaan kas disusun untuk menunjukan dari mana
sumber-sumber kas dan penggunaannya.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif";">Contoh
Laporan Sumber-Sumber dan Penggunaan Kas </span></div>
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<span style="color: #0070c0; font-family: "Times New Roman","serif";">Berikut
ini adalah laporan keuangan PT Mutiara berupa Neraca periode 31 Desember 2008
dan 2009, beserta perubahannya.</span></div>
<div class="separator" style="clear: both; text-align: center;">
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<span style="color: #0070c0; font-family: "Times New Roman","serif";">Selama
tahun 2009, Perusahaan PT. Mutiara mendapatkan keuntungan netto sesudah pajak
sebesar Rp. 1.600.000 dan dibayarkan sebagai cash deviden sebesar Rp. 800.000. </span></div>
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<span style="color: #0070c0; font-family: "Times New Roman","serif";">Dari
contoh Neraca di atas kemudian dapat dibuat laporan sumber-sumber dan
penggunaan kas. </span></div>
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<span style="color: #0070c0; font-family: "Times New Roman","serif";">Dari
laporan penggunaan dana tersebut terlihat bahwa penggunaan dana adalah untuk
penambahan mesin, penambahan tanah dan pembayaran cash deviden. </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif";">Sumber
dana tersebut berasal dari keuntungan neto dan depresiasi (internal sources)
dan utang jangka panjang (obligasi). </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif";">- Dari
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keuntungan neto sebesar Rp. 800.000 (Rp. 1.600.000 – Rp. 800.000). Sisa
keuntungan tersebut merupakan modal sendiri. </span></div>
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<span style="color: #0070c0; font-family: "Times New Roman","serif";">- Dana
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sisanya dibelanjai dengan utang jangka panjang </span></div>
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<span style="color: #0070c0; font-family: "Times New Roman","serif";">- Tambahan
mesin meliputi Rp. 1.000.000 dan dapat dibelanjai dengan utang jangka panjang
dan depresiasi </span></div>
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<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif";">Dari
analisa sumber-sumber dan penggunaan dana PT Mutiara dapat disimpulkan bahwa
perusahaan menggunakan dananya dalam tahun 2009 sebagian besar untuk ekspansi
dalam bentuk pembelian mesin dan tanah.</span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Times New Roman","serif";">Dana Dalam Aliran Modal Kerja </span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif";">Pengunaan
modal kerja yaitu mengambarkan suatu ringkasan sumber dan penggunaan modal kerja
dan perubahan unsur-unsur modal kerja selama periode yang bersangkutan. Karena
modal kerja yang digunakan modal kerja netto, maka perubahan elemen-elemen
modal kerja tidak akan mempengaruhi besarnya modal kerja. </span></div>
<div class="separator" style="clear: both; text-align: center;">
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</a></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif";">Dari
tabel tersebut terdapat perubahan modal kerja sebesar Rp400,00 artinya ada
tambahan modal kerja. </span></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif";">Selanjutnya dapat dibuat laporan sumber dan penggunaan
modal kerja sebagai berikut :</span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj6u0l03hXRIuIh0UYS64yFJxelPo7AkAFvoBMo4znLORXDsS0AcYYo13ak59it5B6C3u9O0kDoGjF7bZvgKnYCtyQ8gA8AFCO5sb0dKqIYIB79ZhwvmZ7Bu5pp-B8wUDs6UWVBRx23WMFN/s1600/3.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"></a></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhbsj16HBNA6JiXtcwWiyLDLZ1QI0bGy6A9NrfptiKHStf6YuFR6YjioW6mJXvwvA1-BO35vUuW3VeFx7jBXdtQHT5JyWA9c7aS8MSXTz5v62SwBascON6MSiszLy0NHVRuumWVeS147jM7/s1600/4.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhbsj16HBNA6JiXtcwWiyLDLZ1QI0bGy6A9NrfptiKHStf6YuFR6YjioW6mJXvwvA1-BO35vUuW3VeFx7jBXdtQHT5JyWA9c7aS8MSXTz5v62SwBascON6MSiszLy0NHVRuumWVeS147jM7/s1600/4.jpg" /></a></div>
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<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif";">Dari
laporan sumber dan penggunaan modal kerja tersebut bahwa pada tahun 2009 perusahaan
telah mengadakan perluasan usaha dengan membeli mesin, tanah, dan modal
kerjanya. Sedangkan sumber dana untuk memenuhi perluasan tersebut berasaal dari
laba, penyusutan dan utang.</span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif";"><span style="color: red;">Sumber </span></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="color: #0070c0; font-family: "Times New Roman","serif";"><span style="color: red;">Melisa silalahi (http://www.slideshare.net/SasaRycrizzh1/bab-9-analisasmbrdana-30073774)</span> </span></div>
Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-87039392075225905722014-05-11T07:17:00.002-07:002014-05-11T07:37:54.739-07:00Rangkuman: KONSOLIDASI PEMILIKAN TIDAK LANGSUNG dan SALING MEMILIKI SAHAM<br /><!--[if gte mso 9]><xml>
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saham-saham perusahaan induk.</span><span style="color: #e36c0a; font-family: "Cambria","serif"; mso-themecolor: accent6; mso-themeshade: 191;"></span></div>
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<div class="MsoListParagraph" style="mso-list: l0 level1 lfo1; text-indent: -.55pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0070c0; font-family: "Cambria","serif"; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0070c0; font-family: "Cambria","serif";">Hak control yang
diperoleh dengan pemilikan tidak secara langsung:</span></b></div>
<ul>
<li><span style="color: #e36c0a; font-family: "Cambria","serif"; mso-themecolor: accent6; mso-themeshade: 191;">Pemilikan saham-saham perusahaan
anak, terjadi sesudah adanya hak control oleh perusahaan induk pada
perusahaan sub induk.</span></li>
<li><span style="color: #e36c0a; font-family: "Cambria","serif"; mso-themecolor: accent6; mso-themeshade: 191;">Pemilikan saham-saham perusahaan
anak, terjadi sebelum adanya kontrol oleh perusahaan induk pada perusahaan
sub induk.</span></li>
<li><span style="color: #e36c0a; font-family: "Cambria","serif"; mso-themecolor: accent6; mso-themeshade: 191;">Hak control yang diperoleh dengan
adanya hubungan afiliasi di antara perusahaan-perusahaan (anak).</span></li>
</ul>
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0070c0; font-family: "Cambria","serif"; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0070c0; font-family: "Cambria","serif";">Mutual atau
reciprocal holdings dengan pemilikan saham perusahaan anak terjadi
setelah perusahaan berjalan</span></b>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Cambria","serif";">Sistem pelaporan</span></b><span style="color: #0070c0; font-family: "Cambria","serif";"> </span><span style="color: #e36c0a; font-family: "Cambria","serif"; mso-themecolor: accent6; mso-themeshade: 191;">dengan menggunakan metode harga
perolehan dan metode equity. </span></div>
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<span style="color: #e36c0a; font-family: "Cambria","serif"; mso-themecolor: accent6; mso-themeshade: 191;">Harga perolehan, perubahan-perubahan laba yang ditahan
tidak dicantumkan</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="color: #e36c0a; font-family: "Cambria","serif"; mso-themecolor: accent6; mso-themeshade: 191;">Sedangkan di equity, perubahan laba tersebut dicantumkan</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Cambria","serif";">Persoalan</span></b><span style="color: #d9d9d9; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 217;"> </span><span style="color: #e36c0a; font-family: "Cambria","serif"; mso-themecolor: accent6; mso-themeshade: 191;">yang muncul dalam <b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;">mutual holding</i></b> :</span></div>
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<span style="color: #e36c0a; font-family: "Cambria","serif"; mso-themecolor: accent6; mso-themeshade: 191;">Laporan konsolidasi yang menyajikan laporan gabungan </span></div>
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<span style="color: #e36c0a; font-family: "Cambria","serif"; mso-themecolor: accent6; mso-themeshade: 191;">Hak minoritas dalam laporan konsolidasi</span></div>
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<span style="color: #e36c0a; font-family: "Cambria","serif"; mso-themecolor: accent6; mso-themeshade: 191;">Apabila perusahaan anak memiliki saham perusahaan induk
harus dieliminasi</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Cambria","serif";">Penyelesaian </span></b><span style="color: #e36c0a; font-family: "Cambria","serif"; mso-themecolor: accent6; mso-themeshade: 191;">masalah-masalah
tersebut :</span></div>
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<span style="color: #e36c0a; font-family: "Cambria","serif"; mso-themecolor: accent6; mso-themeshade: 191;">Dengan cara membuat Laporan Keungan Konsolidasi pada tiap-tiap
perusahaan dan mengadakan RUPS (Rapat Umum Pemegang Saham) karena pada saat
RUPS akan dibahas masalah-masalah apa saja yang terjadi, kemudian mencari
penyelesaiannya</span></div>
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<br /></div>
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<span style="background: white; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 166;">Materi Kuliah<span style="mso-tab-count: 1;"> </span>: Akuntansi Lanjut (Sabtu, 10 Mei 2014)</span></div>
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<span style="background: white; mso-themecolor: background1; mso-themeshade: 166;">Dosen<span style="mso-tab-count: 2;"> </span>: </span><span style="mso-bidi-font-weight: bold; mso-themecolor: background1; mso-themeshade: 166;">MAILDA ALFRISKA, SE., MMSI</span></div>
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Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-46685336396920665562014-05-05T16:34:00.004-07:002014-05-05T16:34:50.064-07:00Rangkuman: PENGERTIAN DAN PENGARUH ADANYA HAK KEPEMILIKAN DAN BEBERAPA HAL YANG MENYEBABKAN PERUBAHAN HAK KEPEMILIKAN DAN ADANYA PENGARUH TERHADAP NERACA KONSOLIDASI<!--[if gte mso 9]><xml>
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<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 191;">Penggabungan perusahaan dengan mengeluarkan satu jenis
modal saham</span></div>
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<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 191;">Penggabungan perusahaan dengan mengeluarkan dua atau lebih
jenis modal saham.</span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">Hal-hal <span style="mso-spacerun: yes;"> </span>yang menyebabkan
perubahan hak pemilikan dan pengaruhnya terhadap neraca konsolidasi:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 12.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 191;">Pembelian saham-saham perusahaan anak dilakukan lebih dari
satu kali, akan tetapi hak kontrol diperoleh sejak saat pembelian saham tahap
pertama.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 12.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 191;">Pembelian saham-saham perusahaan anak dilakukan lebih dari
satu kali, dan hak kontrol diperoleh baru sesudah bebarapa tahap pembelian
saham.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 12.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 191;">Pembelian dan penjualan kembali sebagian dari saham
perusahaan anak, yang dimiliki oleh perusahaan induk.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 12.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 191;">Emisi saham dan penarikan kembali saham-saham perusahaan
anak yang mempengaruhi hak pemilikan perusahaan induk.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 36.0pt; margin-right: 0cm; margin-top: 12.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;">5.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 191;">Transaksi-transaksi saham yang ditarik dari peredaran
(treasury stock) pada perusahaan anak.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt; text-align: justify;">
<span style="color: #c00000; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%;">*Emisi saham</span><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 191;"> adalah pengeluaran saham-saham baru</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="background: white; color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 166;">Materi Kuliah<span style="mso-tab-count: 1;"> </span>: Akuntansi Lanjut (Sabtu, 3 Mei 2014)</span></div>
<span style="background: white; color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;">Dosen<span style="mso-tab-count: 2;"> </span>: </span><span style="color: #a6a6a6; mso-bidi-font-weight: bold; mso-themecolor: background1; mso-themeshade: 166;">MAILDA ALFRISKA, SE., MMSI</span><br />
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="background: white; color: #a6a6a6; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 166;">Oleh Tri Minarti</span></div>
Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-76570824881998321402014-04-28T09:37:00.000-07:002014-04-28T09:37:41.489-07:00Rangkuman : PENGERTIAN LAPORAN KEUANGAN KONSOLIDASI MASALAH KHUSUS DAN MASALAH-MASALAH KHUSUS DALAM LAPORAN KEUANGAN KONSOLIDASI<!--[if gte mso 9]><xml>
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<div class="MsoListParagraph" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 217;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 217;">Laporan keuangan konsolidasi masalah khusus adalah laporan
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<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; text-align: justify; text-indent: -18.0pt;">
<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 217;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 217;">Masalah-masalah khusus :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 217;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 217;">Laba antar perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 217;">Penjualan oleh
perusahaan induk berbeda dengan perusahaan anak.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 217;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 217;">Obligasi antar perusahaan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 217;">Perbedaan dalam
metode pencatatan penjualan oleh perusahaan induk dan perusahaan anak.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 217;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 217;">Saham preferen dan saham biasa anak</span></div>
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<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 217;">Saham preferen memiliki
hak lebih dan sifatnya juga yang berbeda</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: 0cm;">
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</span></span></span><span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-themecolor: background1; mso-themeshade: 217;">Tidak kumulatif dan tidak
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<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto;">
<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 217;">memiliki hak
pemilikan/ klaim terhadap kekayaan bersih perusahaan sebatas nominalnya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 72.0pt; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: 0cm;">
<span style="color: #d9d9d9; font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: background1; mso-themeshade: 217;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-themecolor: background1; mso-themeshade: 217;">Kumulatif dan tidak
berpartisipasi (KTB)</span><span style="color: #d9d9d9; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 217;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; mso-add-space: auto;">
<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 217;">memiliki hak
pemilikan/ klaim terhadap kekayaan bersih perusahaan sebatas nominalnya, jika
semua deviden yang menjadi haknya sampai dengan tanggal terakhir telah
dibagikan.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: 0cm;">
<span style="color: #d9d9d9; font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: background1; mso-themeshade: 217;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-themecolor: background1; mso-themeshade: 217;">Tidak kumulatif dan
berpartisipasi penuh (TKB)</span><span style="color: #d9d9d9; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 217;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; mso-add-space: auto;">
<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 217;">memiliki hak
pemilikan/ klaim terhadap kekayaan bersih perusahaan sebatas nominalnya dan diperoleh
hanya apabila perusahaan mengalami laba saja.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 70.9pt; mso-add-space: auto;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; mso-add-space: auto; mso-list: l1 level1 lfo3; text-indent: 0cm;">
<span style="color: #d9d9d9; font-family: Wingdings; font-size: 12.0pt; line-height: 115%; mso-bidi-font-family: Wingdings; mso-fareast-font-family: Wingdings; mso-themecolor: background1; mso-themeshade: 217;"><span style="mso-list: Ignore;">§<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-bidi-font-weight: bold; mso-themecolor: background1; mso-themeshade: 217;">Kumulatif dan berpartisipasi
penuh (KB)</span><span style="color: #d9d9d9; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 217;"></span></div>
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<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 217;">memiliki hak pemilikan/ klaim terhadap kekayaan bersih perusahaan sebatas
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partisipasinya. </span></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-fareast-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 217;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 217;">Deviden saham anak</span></div>
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<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 217;">Mencakup deviden
saham anak, ketika deviden dibagikan kepada perusahaan anak akan ada perubahan
posisi modal.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 217;">Adanya perubahan
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kekayaan bersih. Apabila ada hak-hak lain, maka hak-hak tersebut harus
didahulukan. Juga karena terjadi perubahan status dari sebagian saldo Laba Yang
Ditahan ke modal statuair.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 217;">Modal Statutair =
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<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: .0001pt; margin-bottom: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #d9d9d9; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 150%; mso-themecolor: background1; mso-themeshade: 217;">Aturan eliminasi hak pada
perusahaan induk dari modal sahamnya, yang dipakai dari posisi terakhir modal
saham sesuai presentase<span style="mso-spacerun: yes;"> </span>saldo laba yang
ditahan.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;">Materi Kuliah</span></b><b><span style="color: #a6a6a6; font-family: "Perpetua","serif"; mso-bidi-font-family: "Shonar Bangla"; mso-themecolor: background1; mso-themeshade: 166;"> </span></b><b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;">: Akuntansi Lanjut (Sabtu, 26 April 2014)</span></b><b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;"> </span></b><br />
<b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif";">Dosen</span></b><b><span style="color: #a6a6a6; font-family: "Perpetua","serif"; mso-bidi-font-family: "Shonar Bangla"; mso-themecolor: background1; mso-themeshade: 166;"> </span></b><b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;"> : MAILDA ALFRISKA, SE., MMSI</span></b><br />
<b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;">Oleh Tri Minarti</span></b><br />
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-48858366298438522322014-04-28T08:59:00.001-07:002014-04-28T09:03:24.747-07:00Analisis Rasio Rentabilitas, Likuiditas, dan Solvabilitas pada Laporan Keuangan <!--[if gte mso 9]><xml>
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{mso-style-name:"Colorful List";
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{mso-style-name:"Colorful List";
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{mso-style-name:"Colorful List";
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{mso-style-name:"Colorful List";
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{mso-style-name:"Colorful List";
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{mso-style-name:"Colorful List";
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<br />
<table align="left" border="1" cellpadding="0" cellspacing="0" class="MsoTableColorfulList" style="background: #FABF8F; border-collapse: collapse; border: none; margin-left: 6.75pt; margin-right: 6.75pt; mso-background-themecolor: accent6; mso-background-themetint: 153; mso-border-alt: solid red 1.0pt; mso-border-insideh: 1.0pt solid red; mso-border-insidev: 1.0pt solid red; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-anchor-horizontal: margin; mso-table-anchor-vertical: margin; mso-table-layout-alt: fixed; mso-table-left: left; mso-table-lspace: 9.0pt; mso-table-rspace: 9.0pt; mso-table-top: 31.8pt;">
<tbody>
<tr style="height: 16.3pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td colspan="6" style="border: solid red 1.0pt; height: 16.3pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 423.45pt;" valign="top" width="565"><div align="center" class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80; text-align: center;">
<b><span style="font-size: 10.0pt;">Dalam Jutaan Rupiah</span></b><span style="font-size: 10.0pt;"></span></div>
</td>
</tr>
<tr style="height: 15.6pt; mso-yfti-irow: 1;">
<td colspan="2" style="border: none; height: 15.6pt; mso-border-top-alt: solid red 1.0pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 141.05pt;" valign="top" width="188"><div align="center" class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16; text-align: center;">
<br /></div>
</td>
<td style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 15.6pt; padding: 0cm 5.4pt; width: 70.75pt;" valign="top" width="94"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b><span style="font-size: 10.0pt;">2009</span></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: medium none; font-family: Times,"Times New Roman",serif; height: 15.6pt; padding: 0cm 5.4pt; width: 106.75pt;" valign="top" width="142"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<b><span style="font-size: 10.0pt;">2010</span></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 15.6pt; padding: 0cm 5.4pt; width: 104.9pt;" valign="top" width="140"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b><span style="font-size: 10.0pt;">2011</span></b><span style="font-size: 10.0pt;"></span></div>
</td>
</tr>
<tr style="height: 5.15pt; mso-yfti-irow: 2;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<b><i><span style="font-size: 10.0pt;">Total Asset </span></i></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<b><span style="font-size: 10.0pt;">55,933,615 </span></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<b><span style="font-size: 10.0pt;">63,363,659 </span></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<b><span style="font-size: 10.0pt;">66,814,128 </span></b><span style="font-size: 10.0pt;"></span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 3;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<i><span style="font-size: 10.0pt;">Current Asset </span></i><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">17,362,616 </span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<span style="font-size: 10.0pt;">23,161,472
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">23,406,190 </span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 4;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
Cash and Cash eq. </div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">477,036
</span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<span style="font-size: 10.0pt;">2,066,633
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">626,507
</span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 5;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
Trade Receivables </div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">1,725,781 </span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<span style="font-size: 10.0pt;">1,660,711
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">3,221,833 </span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 6;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
Inventories </div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">1,305,157
</span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<span style="font-size: 10.0pt;">1,066,485
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">1,425,051
</span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 7;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<i><span style="font-size: 10.0pt;">Non Current Asset </span></i><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">30,570,997 </span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<span style="font-size: 10.0pt;">40,202,107
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">43,407,930 </span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 8;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
Fixed Asset Net </div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">8,196,568
</span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<span style="font-size: 10.0pt;">7,397,292
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">8,201,277
</span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 9;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
Deffered Tax Assets </div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">1,986,729 </span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<span style="font-size: 10.0pt;">n.a
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">n.a </span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 10;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
Other Assets </div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">860,697
</span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<span style="font-size: 10.0pt;">670,983
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">830,298
</span></div>
</td>
</tr>
<tr style="height: 5.15pt; mso-yfti-irow: 11;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<b><i><span style="font-size: 10.0pt;">Liabilities </span></i></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b><span style="font-size: 10.0pt;">48,493,247 </span></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<b><span style="font-size: 10.0pt;">51,506,526 </span></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b><span style="font-size: 10.0pt;">57,960,099 </span></b><span style="font-size: 10.0pt;"></span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 12;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<i><span style="font-size: 10.0pt;">Current Liabilities </span></i><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">15,886,176
</span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<span style="font-size: 10.0pt;">12,277,283
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">23,044,376
</span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 13;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
Trade Payables </div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">1,749,840 </span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<span style="font-size: 10.0pt;">999,456
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">1,561,480 </span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 14;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
Taxes Payable </div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">2,068,089
</span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<span style="font-size: 10.0pt;">1,978,105
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">1,925,884
</span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 15;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
Accrued Expenses </div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">1,382,464 </span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<span style="font-size: 10.0pt;">1,874,256
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">2,409,415 </span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 16;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<i><span style="font-size: 10.0pt;">Non Current Liabilities </span></i><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">32,607,072
</span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<span style="font-size: 10.0pt;">39,229,243
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">34,915,724
</span></div>
</td>
</tr>
<tr style="height: 5.15pt; mso-yfti-irow: 17;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<b><i><span style="font-size: 10.0pt;">Shareholder Capital </span></i></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b><span style="font-size: 10.0pt;">7,440,367 </span></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<b><span style="font-size: 10.0pt;">11,857,133 </span></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b><span style="font-size: 10.0pt;">10,667,629 </span></b><span style="font-size: 10.0pt;"></span></div>
</td>
</tr>
<tr style="height: 5.15pt; mso-yfti-irow: 18;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<b><i><span style="font-size: 10.0pt;">Revenue </span></i></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<b><span style="font-size: 10.0pt;">34,451,217 </span></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<b><span style="font-size: 10.0pt;">26,315,998 </span></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<b><span style="font-size: 10.0pt;">36,281,598 </span></b><span style="font-size: 10.0pt;"></span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 19;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<i><span style="font-size: 10.0pt;">Cost Of Good Sold </span></i><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">23,963,687 </span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<span style="font-size: 10.0pt;">17,644,829
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">21,825,408 </span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 20;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<i><span style="font-size: 10.0pt;">Gross Profit </span></i><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">10,487,530
</span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<span style="font-size: 10.0pt;">8,671,170
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">14,456,190
</span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 21;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<i><span style="font-size: 10.0pt;">Operating Expense </span></i><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">4,488,002 </span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<span style="font-size: 10.0pt;">2,812,562
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">4,261,406 </span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 22;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<i><span style="font-size: 10.0pt;">Operating Profit </span></i><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">5,999,528
</span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<span style="font-size: 10.0pt;">5,858,607
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">10,194,784
</span></div>
</td>
</tr>
<tr style="height: 5.25pt; mso-yfti-irow: 23;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<i><span style="font-size: 10.0pt;">Other Income (Expense) </span></i><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">(1,133,570) </span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<span style="font-size: 10.0pt;">(1,088,754)
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.25pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<span style="font-size: 10.0pt;">(4,767,123) </span></div>
</td>
</tr>
<tr style="height: 11.95pt; mso-yfti-irow: 24;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 11.95pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<i><span style="font-size: 10.0pt;">Profit and Loss before Taxes </span></i><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 11.95pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">4,865,958
</span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 11.95pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 80;">
<span style="font-size: 10.0pt;">4,769,853
</span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 11.95pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 64;">
<span style="font-size: 10.0pt;">5,427,661
</span></div>
</td>
</tr>
<tr style="height: 5.15pt; mso-yfti-irow: 25; mso-yfti-lastrow: yes;">
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 140.65pt;" valign="top" width="188"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<b><i><span style="font-size: 10.0pt;">Comprehensive Profit </span></i></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 71.15pt;" valign="top" width="95"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b><span style="font-size: 10.0pt;">1,790,218 </span></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td style="border: medium none; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly; mso-yfti-cnfc: 16;">
<b><span style="font-size: 10.0pt;">2,392,058 </span></b><span style="font-size: 10.0pt;"></span></div>
</td>
<td colspan="2" style="border: 1pt solid red; font-family: Times,"Times New Roman",serif; height: 5.15pt; padding: 0cm 5.4pt; width: 105.85pt;" valign="top" width="141"><div class="Default" style="mso-element-anchor-horizontal: margin; mso-element-frame-hspace: 9.0pt; mso-element-top: 31.8pt; mso-element-wrap: around; mso-element: frame; mso-height-rule: exactly;">
<b><span style="font-size: 10.0pt;">1,950,547 </span></b><span style="font-size: 10.0pt;"></span></div>
</td>
</tr>
</tbody></table>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
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<br /></div>
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<br /></div>
<div class="Default" style="margin-bottom: 1.3pt;">
<br /></div>
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<div class="Default" style="font-family: Times,"Times New Roman",serif; line-height: 115%; margin-bottom: 1.3pt;">
<span style="color: #bfbfbf; font-size: 11pt; line-height: 115%;">1. Analisis Rasio Keuangan </span></div>
<div class="Default" style="font-family: Times,"Times New Roman",serif; line-height: 115%; margin-bottom: 1.3pt;">
<span style="color: #0070c0; font-size: 11.0pt; line-height: 115%;">A. Rentabilitas </span></div>
<div class="Default" style="font-family: Times,"Times New Roman",serif; line-height: 115%;">
<br /></div>
<div class="Default" style="font-family: Times,"Times New Roman",serif; line-height: 115%;">
<i><span style="color: #00b0f0; font-size: 11.0pt; line-height: 115%;">a. Gross profit margin</span></i><i><span style="font-size: 11.0pt; line-height: 115%;"> </span></i><i><span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">: </span></i><span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Rasio ini
mengukur efisiensi pengendalian harga pokok.</span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; margin-bottom: 0cm;">
<br /></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; margin-bottom: 0cm;">
<b style="mso-bidi-font-weight: normal;"><i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Gross profit
margin </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="color: #bfbfbf; mso-bidi-font-style: italic; mso-themecolor: background1; mso-themeshade: 191;">= Laba Kotor (Gross Profit) /
Penjualan Netto (Revenue) * 100%</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #bfbfbf; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast; mso-themecolor: background1; mso-themeshade: 191;"></span></b></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif;">
<span style="color: #bfbfbf; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast; mso-themecolor: background1; mso-themeshade: 191;">Tahun 2009<span style="mso-tab-count: 1;"> </span>= (</span><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">10,487,530 / 34,251,217) * 100% = 30%</span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tahun 2010<span style="mso-tab-count: 1;"> </span>= (8,671,170 <span style="mso-spacerun: yes;"> </span>/ </span><span style="color: #bfbfbf; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-spacerun: yes;"> </span></span><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">26,315,998) * 100% = 32%</span></div>
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<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tahun 2011<span style="mso-tab-count: 1;"> </span>= (14,456,190 / 36,281,598) * 100% = 39%</span><span style="color: #bfbfbf; mso-bidi-font-style: italic; mso-fareast-font-family: "Times New Roman"; mso-fareast-theme-font: minor-fareast; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
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<span style="color: #fabf8f;">Analisis: Diketahui pada tahun
2009 sebesar 30% dan pada tahun 2010 terjadi peningkatan nilai rasio menjadi
32%, sedangkan pada tahun 2011 <i>Gross Profit Margin </i>ratio mengalami
kenaikan 7%</span></div>
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<i><span style="color: #00b0f0; font-size: 11.0pt; line-height: 115%;">b. Return on investment (ROI)</span></i><i><span style="font-size: 11.0pt; line-height: 115%;"> </span></i><span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">ROI mengukur kemampuan perusahaan dengan menghitung jumlah aktiva yang
digunakan dalam opersai perusahaan untuk menghasilkan laba</span></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Return On Investment</span></i></b><b style="mso-bidi-font-weight: normal;"><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;"> = Laba Bersih
Sesudah Pajak(<i><span style="mso-bidi-font-weight: bold;">Comprehensive Profit )</span></i>/
Total Aktiva(<i><span style="mso-bidi-font-weight: bold;">Total Asset)</span></i>
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<span style="color: #bfbfbf;">Tahun 2009 = (1,790,218
/ 55,933,615) * 100 % = 3,2%</span></div>
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<span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tahun
2010 = (2,392,058 / 63,363,659) * 100% = 3,7%</span></div>
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<span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tahun
2011 = (1,950,547 / 66,814,128) * 100% = 2,9%</span></div>
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<span style="color: #fabf8f; mso-themecolor: accent6; mso-themetint: 153;">Analisis : Diketahui tahun 2009 sebesar 3.2% dan pada tahun 2010 nilai
rasio ini mengalami peningkatan dari 3,2% menjadi 3,7%. Peningkatan ini terjadi
karena peningkatan nilai laba bersih sesudah pajak lebih kecil dari peningkatan
nilai total aktiva. Sedangkan pada tahun 2011 terjadi penurunan nilai rasio
menjadi 2,9%. Penurunan ini terjadi karena nilai laba bersih sesudah pajak
lebih kecil dari peningkatan nilai total aktiva.</span></div>
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<i><span style="color: #00b0f0; font-size: 11.0pt; line-height: 115%;">c. Return on equity (ROE</span></i><span style="color: #00b0f0; font-size: 11.0pt; line-height: 115%;">) </span></div>
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<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">ROE digunakan
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dengan memanfaatkan ekuitas yang dimiliki oleh perusahaan.</span></div>
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<b><i><span style="color: #bfbfbf;">Return On Equity</span></i></b><b style="mso-bidi-font-weight: normal;"><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">= Laba Bersih
Sesudah Pajak (<i><span style="mso-bidi-font-weight: bold;">Comprehensive Profit)
</span></i>/ Total Modal (<i><span style="mso-bidi-font-weight: bold;">Shareholder
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<span style="color: #bfbfbf; font-size: 11pt; line-height: 115%;">Tahun 2009<span style="mso-tab-count: 1;"> </span> = (1,790,218
/ 7,440,367) * 100% = 24,06%</span></div>
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<span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tahun 2010<span style="mso-tab-count: 1;"> </span> = (2,392,058
/ 11,857,133) * 100% = 20,17%</span></div>
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<span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tahun 2011<span style="mso-tab-count: 1;"> </span> = (1,950,547
/ 10,667,629) * 100% = 18,28%</span></div>
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<span style="color: #fabf8f; mso-themecolor: accent6; mso-themetint: 153;">Analisis : Diketahui pada tahun 2008 sebesar 24,06% dan pada tahun 2009
nilai rasio ini menurun menjadi 20,17% ini terjadi karena terjadi peningkatan
pada nilai laba bersih sesudah pajak lebih kecil dari pada peningkatan nilai
total modal. Sedangkan pada tahun 2011 juga terjadi penurunan nilai rasio yang
drastis menjadi 18,28% akibat terus menurunnya nilai laba bersih sesudah pajak.</span></div>
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<i><span style="color: #00b0f0; font-size: 11.0pt; line-height: 115%;">d. Net profit margin </span></i><span style="color: #00b0f0; font-size: 11.0pt; line-height: 115%;"></span></div>
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<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Net profit margin </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">merupakan rasio yang digunakan untuk mengukur laba bersih
sesudah pajak dibandingkan dengan volume penjualan.</span></div>
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<b><span style="color: #bfbfbf;">Net Profit Margin= Laba Bersih (<i><span style="mso-bidi-font-weight: bold;">Comprehensive Profit)</span></i>/ Penjualan (<i><span style="mso-bidi-font-weight: bold;">Revenue )</span></i>*100%</span></b></div>
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<span style="color: #bfbfbf;">Tahun 2009 <span style="mso-tab-count: 1;"> </span>= (1,790,218/34,451,217) * 100% = 5%</span></div>
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<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tahun 2010 <span style="mso-tab-count: 1;"> </span>= (2,392,058 / 26,315,998) * 100% = 9%</span></div>
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<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tahun 2011 <span style="mso-tab-count: 1;"> </span>= (1,950,547 / 36,281,598) * 100% = 5%</span></div>
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<span style="color: #fabf8f;">Analisi : Pada tahun 2009 sebesar
5 % dan pada tahun 2010 terjadi peningkatan nilai rasio sebesar 4% menjadi 9 %
sedangkan pada tahun 2011 terjadi penurunan nilai rasio menjadi 5 %. Penurunan
ini terjadi akibat menurunnya nilai laba bersih sedangkan penjualan terjadi
peningkatan.</span></div>
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<span style="color: #0070c0; font-size: 11.0pt; line-height: 115%;">B. Likuiditas </span></div>
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<i><span style="color: #00b0f0; font-size: 11.0pt; line-height: 115%;">a. Current ratio </span></i><span style="color: #00b0f0; font-size: 11.0pt; line-height: 115%;"></span></div>
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<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Current ratio </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">menunjukkan hubungan antara aktiva lancar dengan kewajiban
lancar suatu perusahaan.</span></div>
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<b><i><span style="color: #bfbfbf;">Current ratio= </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Aktiva Lancar (<i>Current Asset)
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<span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tahun 2010<span style="mso-tab-count: 1;"> </span>=
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<span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tahun 2011<span style="mso-tab-count: 1;"> </span>=
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<span style="color: #fabf8f; mso-themecolor: accent6; mso-themetint: 153;">Analisi : Tahun 2009 sebesar 1,09
dan tahun 2010 terjadi peningkatan pada nilai rasio yang naik menjadi 1,88.
Peningkatan ini terjadi karena nilai pada nilai aktiva lancar yang jauh lebih
besar dari peningkatan nilai hutang lancar. Sedangkan pada tahun 2011 terjadi
penurunan rasio menjadi 1,01.</span></div>
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<br /></div>
<div class="Default" style="font-family: Times,"Times New Roman",serif; line-height: 115%;">
<i><span style="color: #00b0f0; font-size: 11.0pt; line-height: 115%;">b. Quick ratio </span></i><span style="color: #00b0f0; font-size: 11.0pt; line-height: 115%;"></span></div>
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<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rasio ini
merupakan rasio uji cepat yang menunjukkan kemampuan perusahaan membayar
kewajiban jangka pendek dengan aktiva lancar tanpa memperhitungkan persediaan.</span></div>
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<br /></div>
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<b><span style="color: #bfbfbf; font-size: 11pt; line-height: 115%;"><i>Quick ratio = </i>Aktiva
Lancar (<i>Current Asset )</i><span style="mso-bidi-font-style: italic;"> –
Persediaan (</span>Inventories)<i> / </i>Hutang Lancar (<i>Current Liabilities)</i></span></b></div>
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<span style="color: #bfbfbf; font-size: 11pt; line-height: 115%;">Tahun 2009<span style="mso-tab-count: 1;"> </span>= (17,362,618
- 1,305,157) / 15,886,176 = 1,01</span></div>
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<span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tahun 2010<span style="mso-tab-count: 1;"> </span>= (23,161,472
- 1,066,485) / 12,277,283 = 1,79</span></div>
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<span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tahun 2011<span style="mso-tab-count: 1;"> </span>= (23,406,190
- 1,425,051) / 23,044,376 = 0,95</span></div>
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<span style="color: #fabf8f; mso-themecolor: accent6; mso-themetint: 153;">Analisis : Pada tahun 2009 sebesar
1,01 kali. Dan pada tahun 2010 terjadi peningkatan pada nilai rasio menjadi
1,79, peningkatan ini terjadi karena terjadi penurunan yang pada nilai hutang
lancar. Sedangkan pada tahun 2011 terjadi penurunan pada nilai rasio menjadi
0,95 ini disebabkan adanya peningkatan nilai hutang lancar yang sangat besar
sedangkan nilai aktiva lancar yang tidak begitu mengalami perubahan.</span></div>
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<br /></div>
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<span style="color: #0070c0; font-size: 11pt; line-height: 115%;">C. Solvabilitas </span></div>
<div class="Default" style="font-family: Times,"Times New Roman",serif; line-height: 115%;">
<i><span style="color: #00b0f0; font-size: 11.0pt; line-height: 115%;">a. Debt ratio </span></i><span style="color: #00b0f0; font-size: 11.0pt; line-height: 115%;"></span></div>
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<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Debt to ratio </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">merupakan rasio yang digunakan untuk mengukur perbandingan
antara total hutang dengan total aktiva.</span></div>
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<br /></div>
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<b><i><span style="color: #bfbfbf;">Debt ratio = </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Total Hutang (<i><span style="mso-bidi-font-weight: bold;">Liabilities) </span></i>/ Total Aktiva (<i><span style="mso-bidi-font-weight: bold;">Total Asset) </span></i>* 100%</span></b></div>
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<span style="color: #bfbfbf; font-size: 11pt; line-height: 115%;">Tahun 2009<span style="mso-tab-count: 1;"> </span>= (48,493,247
/ 55,933,615) * 100% = 86%</span></div>
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<span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tahun 2010<span style="mso-tab-count: 1;"> </span>= (51,506,526
/ 63,363,659) * 100% = 81%</span></div>
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<span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tahun 2011<span style="mso-tab-count: 1;"> </span>= <span style="mso-spacerun: yes;"> </span>(57,960,099 / 66,814,128) * 100% = 86%</span></div>
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<span style="color: #fabf8f; mso-themecolor: accent6; mso-themetint: 153;">Analisis : Hasil perhitungan Tabel
10 diketahui pada tahun 2009 nilai rasio adalah 86% dan pada tahun 2010 terjadi
penurunan nilai rasio menjadi 81%. Penurunan nilai rasio ini terjadi karena
peningkatan nilai total aktiva lebih besar dari pada peningkatan nilai total
hutang. Sedangkan pada tahun 2011 terjadi peningkatan pada nilai rasio menjadi
86 %.</span></div>
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<br /></div>
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<i><span style="color: #00b0f0; font-size: 11.0pt; line-height: 115%;">b. Debt to equity ratio </span></i><span style="color: #00b0f0; font-size: 11.0pt; line-height: 115%;"></span></div>
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ratio </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">adalah rasio yang membandingkan
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<br /></div>
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<b><i><span style="color: #bfbfbf; font-size: 11pt; line-height: 115%;">Debt to equity ratio = </span></i></b><b style="mso-bidi-font-weight: normal;"><span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Total Hutang (<i><span style="mso-bidi-font-weight: bold;">Liabilities) / </span></i>Total Modal (<i><span style="mso-bidi-font-weight: bold;">Shareholder Capital) * 100%</span></i></span></b></div>
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2009<span style="mso-tab-count: 1;"> </span>= (</span><span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">48,493,247 / 7,440,367) * 100% = 65,1%</span></div>
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<span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tahun 2010<span style="mso-tab-count: 1;"> </span>= (51,506,526
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<span style="color: #bfbfbf; font-size: 11.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tahun 2011<span style="mso-tab-count: 1;"> </span>= (57,960,099
/ 10,667,629) * 100% = 54,3%</span></div>
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<span style="color: #fabf8f; mso-themecolor: accent6; mso-themetint: 153;">Analisis : Pada tahun 2009 sebesar
65,1% dan pada tahun 2010 terjadi penurunan nilai pada rasio menjadi 43%.
Penurunan nilai rasio ini disebabkan oleh peningkatan nilai total modal yang
lebih besar dari peningkatan nilai total hutang. Sedangkan pada tahun 2011
terjadi peningkatan pada nilai rasio menjadi 54 % karena menurunnya nilai total
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<span style="color: #fabf8f; font-family: "Times New Roman","serif";"> <span style="color: red;">Sumber : </span></span><span style="color: #fabf8f; font-family: "Times New Roman","serif";"><span style="color: red;">Marsel Pongoh, </span></span><span style="color: #fabf8f; font-family: "Times New Roman","serif";"><span style="color: red;">ANALISIS LAPORAN KEUANGAN UNTUK MENILAI KINERJA KEUANGAN PT. BUMI RESOURCES TBK. </span></span></div>
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<span style="color: #fabf8f; font-family: "Times New Roman","serif";"><span style="color: red;"><br /></span></span></div>
Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-10104526627614789472014-04-21T07:48:00.001-07:002014-04-21T08:08:11.322-07:00Rangkuman: Pengertian Laporan Keuangan Konsolidasi Menurut Harga Perolehan dan Prosedur Pencatatan Harga Pokok<!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<i><span style="color: #3d85c6; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cost Method</span></i><span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah mencatat investasi saham-saham oleh perusahaan induk atas bagiannya
dari perusahaan anak yang hanya berupa deviden dari saham-saham tersebut yang
diakui sebagain pendapatan.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #ffc000; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prosedur pencatatan <i style="mso-bidi-font-style: normal;">Cost Method</i></span></div>
<ul type="disc">
<li class="MsoNormal" style="color: #eeeeee; line-height: normal; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pendapatan yang diakui</span></li>
<li class="MsoNormal" style="color: #eeeeee; line-height: normal; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penyusunan neraca konsolidasi</span></li>
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<span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span lang="EN-US" style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-ansi-language: EN-US; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Prosedur pencatatan investasi pada anak perusahaan
berdasarkan Cost Method dan Equity Method :</span><span lang="EN-US" style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span><b><span style="color: red; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saat
terjadi investasi</span></b><span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="height: 39px; margin-left: 278px; margin-top: 1px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251658240;"><img height="39" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="2" /></span><span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Investment in Co X
xxx <span style="mso-tab-count: 1;"></span>Investment in Co
X xxx </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">
Cash
xxx
<span style="mso-tab-count: 1;"> </span>Cash
xxx</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mencatat deviden yang diterima</span></b><span style="color: red; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="height: 47px; margin-left: 277px; margin-top: 11px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251659264;"><img height="47" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image003.gif" width="2" /></span><span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cash
xxx
<span style="mso-tab-count: 1;"> </span>
Cash
xxx </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Dividend
Income
xxx <span style="mso-tab-count: 1;"> </span> Investment
Income xxx</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mencatat perusahaan anak memperoleh laba</span></b><span style="color: red; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="height: 83px; margin-left: 273px; margin-top: 21px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251660288;"><img height="83" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="2" /></span><span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">No
Entry <span style="mso-tab-count: 1;"> </span>Investment in Co
X <span style="mso-tab-count: 1;"> </span> xxx</span></div>
<div class="MsoNormal" style="line-height: normal;">
<span style="color: #eeeeee; font-family: "Times New Roman","serif";">(Asumsi bahwa saham
<span style="mso-tab-count: 1;"> </span>Income in Co
X
xxx </span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">tidak dapat diperjualbelikan)</span></div>
<div class="MsoNormal" style="line-height: normal;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><br style="mso-special-character: line-break;" />
<br style="mso-special-character: line-break;" />
</span></div>
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mencatat pengumuman pembagian deviden</span></b><span style="color: red; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="height: 47px; margin-left: 279px; margin-top: 11px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251662336;"><img height="47" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image006.gif" width="2" /></span><span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dividend Receivable
xxx
<span style="mso-tab-count: 1;"> </span> Dividend Receivable <span style="mso-tab-count: 2;"> </span> xxx</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Dividend
Income
xxx <span style="mso-tab-count: 1;"> </span> Investment in Co
X <span style="mso-tab-count: 1;"> </span>xxx</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Mencatat penerimaan deviden</span></b><span style="color: red; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="height: 47px; margin-left: 281px; margin-top: 24px; mso-ignore: vglayout; position: absolute; width: 2px; z-index: 251661312;"><img height="47" src="file:///C:/Users/Toshiba/AppData/Local/Temp/msohtmlclip1/01/clip_image006.gif" width="2" /></span><span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cash
xxx
<span style="mso-tab-count: 1;"> </span>
Cash
xxx</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto;">
<span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Devidend
Receivable xxx <span style="mso-tab-count: 1;"> </span> Devidend Receivable <span style="mso-tab-count: 1;"> </span>xxx</span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: red; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Amortisasi Goodwill</span></b><span style="color: red; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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Entry <span style="mso-tab-count: 1;"> </span> Income in Co
X
xxx</span></div>
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<span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <span style="mso-tab-count: 1;"> </span> Investment in Co
X xxx</span></div>
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<span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perbedaan antara <i style="mso-bidi-font-style: normal;">equity</i> dan <i style="mso-bidi-font-style: normal;">cost methode</i> </span></div>
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<li class="MsoNormal" style="color: red; line-height: normal; mso-list: l3 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rekening investasi saham perusahaan anak</span></li>
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<span style="color: #eeeeee;">Cost : Berubah – ubah sesuai
jumlah kekayaan bersih perusahaan anak </span></span></div>
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<span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Equity : Jumlahnya
selalu tetap</span></div>
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: Dicatat dalam laporan keuangan yang dikonsolidasi </span></span></div>
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<span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> </span><span style="color: #eeeeee; font-family: "Times New Roman","serif";">Equity : Hanya diakui pada
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<span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> Cost : Tidak
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: Bagian deviden dicatat debit pada rekening piutang deviden</span></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Cost Method</span></i><span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Equity Method</span></i><span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
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<td style="border-top: none; border: solid windowtext 1.0pt; height: 139.65pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 167.45pt;" valign="top" width="223"><ol start="1" type="1">
<li class="MsoNormal" style="color: #eeeeee; line-height: normal; mso-list: l4 level1 lfo5; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kepemilikan saham dibawah 20%
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<li class="MsoNormal" style="color: #eeeeee; line-height: normal; mso-list: l0 level1 lfo6; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt;"><span style="font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pendaatan yang diakui adalah
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<span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Bagaimana pencatatan jika perusahaan tidak memberikan deviden-nya ?</span></div>
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<span style="color: #eeeeee; font-family: "Times New Roman","serif"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tidak ada pencatatan (<i style="mso-bidi-font-style: normal;">Cost Method</i>),
karena diperusahaan induk hanya mencatat dari pendapatan deviden-nya. Jika
perusahaan anak tidak memberikan devidennya, maka tidak dapat dilakukan pe-jurnal-an</span></div>
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<b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;">Materi Kuliah </span></b><b><span style="color: #a6a6a6; font-family: "Perpetua","serif"; mso-bidi-font-family: "Shonar Bangla"; mso-themecolor: background1; mso-themeshade: 166;"> </span></b><b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;">: Akuntansi Lanjut (Sabtu, 19 April 2014)</span></b><br />
<b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;">Dosen</span></b><b><span style="color: #a6a6a6; font-family: "Perpetua","serif"; mso-bidi-font-family: "Shonar Bangla"; mso-themecolor: background1; mso-themeshade: 166;"> </span></b><b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;"> : MAILDA ALFRISKA, SE., MMSI</span></b><br />
<b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;">Oleh Tri Minarti</span></b>
Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-22161007587481021242014-04-13T09:19:00.000-07:002014-04-13T09:19:17.814-07:00Bagaimana Mengatasi FRAUD Dalam Laporan Keuangan<!--[if gte mso 9]><xml>
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<br />
<div style="text-align: justify;">
<strong><span style="color: #00b0f0; font-family: "Cambria","serif"; font-size: 11.0pt;">Defenisi Fraud</span></strong><span style="color: #00b0f0; font-family: "Cambria","serif"; font-size: 11.0pt;"></span></div>
<div style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;">Secara harafiah <em><span style="font-family: "Cambria","serif";">fraud</span></em> didefenisikan sebagai
kecurangan, namun pengertian ini telah dikembangkan lebih lanjut sehingga
mempunyai cakupan yang luas. Secara singkat dapat dikatakan bahwa <em><span style="font-family: "Cambria","serif";">fraud</span></em> adalah <b style="mso-bidi-font-weight: normal;">perbuatan curang (<em><span style="font-family: "Cambria","serif";">cheating</span></em>) yang berkaitan
dengan sejumlah uang atau properti.</b></span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11pt;">Berdasarkan
defenisi dari <em><span style="font-family: "Cambria","serif";">The Institute of
Internal Auditor</span></em> (“IIA”), yang dimaksud dengan <em><span style="font-family: "Cambria","serif";">fraud</span></em> adalah “<em><span style="font-family: "Cambria","serif";">An array of irregularities and illegal
acts characterized by intentional deception</span></em>”: <b style="mso-bidi-font-weight: normal;">sekumpulan tindakan yang tidak diizinkan dan melanggar hukum yang
ditandai dengan adanya unsur kecurangan yang disengaja.</b></span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<em><span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11pt;">Webster’s
New World Dictionary</span></em><span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;"> mendefenisikan <em><span style="font-family: "Cambria","serif";">fraud</span></em> sebagai <b style="mso-bidi-font-weight: normal;">suatu pembohongan atau penipuan (<em><span style="font-family: "Cambria","serif";">deception</span></em>) yang dilakukan
demi kepentingan pribadi</b>, sementara <em><span style="font-family: "Cambria","serif";">International
Standards of Auditing</span></em> seksi 240 – <em><span style="font-family: "Cambria","serif";">The Auditor’s Responsibility to Consider Fraud in an Audit
of Financial Statement paragraph 6</span></em> mendefenisikan fraud sebagai “…<b style="mso-bidi-font-weight: normal;">tindakan yang disengaja oleh anggota
manajemen perusahaan, pihak yang berperan dalam <em><span style="font-family: "Cambria","serif";">governance</span></em> perusahaan, karyawan, atau pihak
ketiga yang melakukan pembohongan atau penipuan untuk memperoleh keuntungan
yang tidak adil atau illegal</b>”.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<strong><span style="color: #00b0f0; font-family: "Cambria","serif"; font-size: 11pt;">Tipologi Fraud</span></strong><span style="color: #00b0f0; font-family: "Cambria","serif"; font-size: 11.0pt;"></span></div>
<div style="text-align: justify;">
<em><span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;">Association
of Certified Fraud Examiners (“ACFE”)</span></em><span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;"> di Amerika serikat menyusun peta mengenai <em><span style="font-family: "Cambria","serif";">fraud</span></em>. Peta ini berbentuk
pohon, dengan cabang dan ranting. Tiga cabang utama dari <em><span style="font-family: "Cambria","serif";">fraud tree</span></em> ini adalah <em><span style="font-family: "Cambria","serif";">Corruption</span></em>, <em><span style="font-family: "Cambria","serif";">Asset misappropriation</span></em> dan <em><span style="font-family: "Cambria","serif";">fraudulent statement</span></em>.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<em><b><span style="color: #0070c0; font-family: "Cambria","serif"; font-size: 11pt;"> Opportunity</span></b></em><span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;"> biasanya muncul sebagai akibat lemahnya
pengendalian inernal di organisasi tersebut. Terbukanya kesempatan ini juga
dapat menggoda individu atau kelompok yang sebelumnya tidak memiliki
motif untk melakukan <em><span style="font-family: "Cambria","serif";">fraud</span></em>.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<strong><span style="color: #0070c0; font-family: "Cambria","serif"; font-size: 11pt;">Pressure</span></strong><span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;"> atau motivasi pada sesorang atau individu akan
memebuat mereka mencari kesempatan melakukan fraud, beberapa contoh <em><span style="font-family: "Cambria","serif";">pressure</span></em> dapat timbul karena
masalah keuangan pribadi, Sifat-sifat buruk seperti berjudi, narkoba, berhutang
berlebihan dan tenggat waktu dan target kerja yang tidak realistis.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<em><b><span style="color: #0070c0; font-family: "Cambria","serif"; font-size: 11pt;">Rationalization</span></b></em><span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;"> terjadi karena seseorang mencari pembenaran
atas aktifitasnya yang mengandung <em><span style="font-family: "Cambria","serif";">fraud</span></em>.
Pada umumnya para pelaku <em><span style="font-family: "Cambria","serif";">fraud</span></em>
meyakini atau merasa bahwa tindakannya bukan merupakan suatu kecurangan tetapi
adalah suatu yang memang merupakan haknya, bahkan kadang pelaku merasa telah
berjasa karena telah berbuat banyak untuk organisasi. Dalam beberapa kasus
lainnya terdapat pula kondisi dimana pelaku tergoda untuk melakukan <em><span style="font-family: "Cambria","serif";">fraud</span></em> karena merasa rekan
kerjanya juga melakukan hal yang sama dan tidak menerima sanksi atas tindakan <em><span style="font-family: "Cambria","serif";">fraud</span></em> tersebut.</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="color: #00b0f0; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Gejala Adanya <i>Fraud</i></span></b><span style="color: #00b0f0; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"></span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<i><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: background1; mso-themeshade: 191;">Fraud </span></i><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: background1; mso-themeshade: 191;">(Kecurangan)
yang dilakukan oleh manajemen umumnya lebih sulit ditemukan dibandingkan dengan
yang dilakukan oleh karyawan. Oleh karena itu, perlu diketahui gejala yang
menunjukkan adanya kecurangan tersebut, adapun gejala tersebut adalah:</span></div>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; text-align: justify;">
<span style="color: #bfbfbf; font-family: "Cambria","serif";">1. Gejala kecurangan pada manajemen</span></div>
<ul type="disc">
<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Ketidakcocokan
diantara manajemen puncak;</span></li>
<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Moral dan
motivasi karyawan rendah;</span></li>
<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Departemen
akuntansi kekurangan staf;</span></li>
<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tingkat
komplain yang tinggi terhadap organisasi/perusahaan dari pihak konsumen,
pemasok, atau badan otoritas;</span></li>
<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kekurangan
kas secara tidak teratur dan tidak terantisipasi;</span></li>
<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penjualan/laba
menurun sementara itu utang dan piutang dagang meningkat;</span></li>
<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan
mengambil kredit sampai batas maksimal untuk jangka waktu yang lama;</span></li>
<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Terdapat
kelebihan persediaan yang signifikan;</span></li>
<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l3 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Terdapat
peningkatan jumlah ayat jurnal penyesuaian pada akhir tahun buku.</span></li>
</ul>
<div class="MsoNormal" style="line-height: normal; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN; mso-themecolor: background1; mso-themeshade: 191;">2. Gejala kecurangan pada
karyawan/pegawai</span></div>
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<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l5 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pembuatan
ayat jurnal penyesuaian tanpa otorisasi manajemen dan tanpa
perincian/penjelasan pendukung;</span></li>
<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l5 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pengeluaran
tanpa dokumen pendukung;</span></li>
<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l5 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pencatatan
yang salah/tidak akurat pada buku jurnal/besar;</span></li>
<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l5 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penghancuran,
penghilangan, pengrusakan dokumen pendukung pembayaran;</span></li>
<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l5 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kekurangan
barang yang diterima;</span></li>
<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l5 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kemahalan
harga barang yang dibeli;</span></li>
<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l5 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Faktur
ganda;</span></li>
<li class="MsoNormal" style="color: #bfbfbf; line-height: normal; mso-list: l5 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; mso-themecolor: background1; mso-themeshade: 191; tab-stops: list 36.0pt;"><span style="font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Penggantian
mutu barang.</span></li>
</ul>
<div style="margin-left: 36.0pt; text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<strong><span style="color: #00b0f0; font-family: "Cambria","serif"; font-size: 11.0pt;">Pencegahan dan Pendeteksian Fraud</span></strong><span style="color: #00b0f0; font-family: "Cambria","serif"; font-size: 11.0pt;"></span></div>
<div style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;">Dalam mencegah dan
mendeteksi serta menangani <em><span style="font-family: "Cambria","serif";">fraud</span></em>
sebenarnya ada beberapa pihak yang terkait: yaitu akuntan (baik sebagai auditor
internal, auditor eksternal, atau auditor forensik) dan manajemen perusahaan.
Peran dan tanggung jawab msaing-masing pihak ini dapat digambarkan sebagai
suatu siklus yang dinamakan <em><span style="font-family: "Cambria","serif";">Fraud
Deterrence Cycle</span></em> atau siklus pencegahan <em><span style="font-family: "Cambria","serif";">fraud</span></em> seperti gambar dibawah ini. Untuk
melakukan pencegahan, setidaknya ada tiga upaya yang harus dilakukan yaitu (1)
membangun individu yang didalamnya terdapat <em><span style="font-family: "Cambria","serif";">trust
and openness</span></em>, mencegah benturan kepentingan, <em><span style="font-family: "Cambria","serif";">confidential disclosure agreement</span></em>
dan <em><span style="font-family: "Cambria","serif";">corporate security contract</span></em>.
(2) Membangun sistem pendukung kerja yang meliputi sistem yang terintegrasi,
standarisasi kerja, aktifitas control dan sistem <em><span style="font-family: "Cambria","serif";">rewards and recognition</span></em>. (3) membangun sistem
monitoring yang didalamnya terkandung <em><span style="font-family: "Cambria","serif";">control
self sssessment</span></em>, internal auditor dan eksternal auditor</span></div>
<br />
<em><b><span style="color: #0070c0; font-family: "Cambria","serif"; font-size: 11pt;">Corporate Governance</span></b></em><span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;"> dilakukan oleh manajemen yang dirancang dalam rangka
mengeliminasi atau setidaknya menekan kemungkinan terjadinya <em><span style="font-family: "Cambria","serif";">fraud</span></em>. <em><span style="font-family: "Cambria","serif";">Corporate governance</span></em> meliputi
budaya perusahaan, kebijakan-kebijakan, dan pendelegasian wewenang.</span><br />
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<em><b><span style="color: #0070c0; font-family: "Cambria","serif"; font-size: 11pt;">Transaction Level Control Process</span></b></em><span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;"> yang dilakukan oleh auditor internal, pada
dasarnya adalah proses yang lebih bersifat preventif dan pengendalian yang
bertujuan untuk memastikan bahwa hanya transaksi yang sah, mendapat otorisasi
yang memadai yang dicatat dan melindungi perusahaan dari kerugian.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<em><b><span style="color: #0070c0; font-family: "Cambria","serif"; font-size: 11pt;">Retrospective Examination</span></b></em><span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;"> yang dilakukan oleh Auditor Eksternal
diarahkan untuk mendeteksi <em><span style="font-family: "Cambria","serif";">fraud</span></em>
sebelum menjadi besar dan membahayakan perusahaan.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<em><b><span style="color: #0070c0; font-family: "Cambria","serif"; font-size: 11pt;">Investigation and Remediation</span></b></em><span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;"> yang dilakukan forensik auditor. Peran auditor
forensik adalah menentukan tindakan yang harus diambil terkait dengan ukuran
dan tingkat kefatalan <em><span style="font-family: "Cambria","serif";">fraud</span></em>,
tanpa memandang apakah <em><span style="font-family: "Cambria","serif";">fraud</span></em>
itu hanya berupa pelanggaran kecil terhdaap kebijakan perusahaan ataukah
pelanggaran besar yang berbentuk kecurangna dalam laporan keuangan atau
penyalahgunaan aset.</span></div>
<div class="MsoNormal">
<br /></div>
<div style="text-align: justify;">
<strong><span style="color: #00b0f0; font-family: "Cambria","serif"; font-size: 11.0pt;">Peran Internal Auditor</span></strong><span style="color: #00b0f0; font-family: "Cambria","serif"; font-size: 11.0pt;"></span></div>
<div style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;">Pendeteksian fraud
oleh auditor internal merupakan salah satu peran dari kegiatan <em><span style="font-family: "Cambria","serif";">internal auditing</span></em> yang
dijalankan dalam organisasi. Merujuk pada standar profesi diatas, <em><span style="font-family: "Cambria","serif";">auditor internal</span></em> diharuskan
memiliki pengetahuan yang cukup untuk mendeteksi adanya indikasi <em><span style="font-family: "Cambria","serif";">fraud</span></em> dalam organisasi. </span></div>
<div style="text-align: justify;">
<em><span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;">Auditor
internal</span></em><span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;"> bertanggung jawab
dalam mendeteksi fraud yang mungkin telah terjadi sedini mungkin, sebelum
memebawa dampak yang lebih buruk pada organisasi. Pendeteksian tersebut dapat
dilakukan pada saatmenjalankan kegiatan <em><span style="font-family: "Cambria","serif";">internal
auditing</span></em>. Pada saat melakukan audit, auditor internal dapat
memfokuskan diri pada area-area yang memeiliki risiko tinggi terjadinya fraud
seperti transaski kas, rekonsiliasi bank, proses pengadaan, penjualan, dll.</span></div>
<div style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;">Jika auditor
internal menemukan suatu indikasi terjadinya <em><span style="font-family: "Cambria","serif";">fraud</span></em>
dalam organisasi, <em><span style="font-family: "Cambria","serif";">auditor
internal</span></em> harus melaporkannya kepada pihak-pihak terkait dalam
organsiasi tersebut, seperti <em><span style="font-family: "Cambria","serif";">audit
committee</span></em>. Auditor internal dapat memberikan rekomendasi
dilakukannya investigasi yang diperlukan untuk menyelidiki <em><span style="font-family: "Cambria","serif";">fraud</span></em> tersebut.</span></div>
<div style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;">Dalam sektor
publik. <em><span style="font-family: "Cambria","serif";">Auditor internal</span></em>
dapat dilakukan oleh inspektorat di masing-masing department dan oleh Badan
Pemeriksa Keuangan dan Pembangunan (“BPKP”) berdasarkan permintaan dari
pemerintah. Teknis dan proses auditnya tidak jauh berbeda dengan yang dilakukan
di sektor swasta.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<strong><span style="color: #00b0f0; font-family: "Cambria","serif"; font-size: 11pt;">Peran Eksternal Auditor</span></strong><span style="color: #00b0f0; font-family: "Cambria","serif"; font-size: 11.0pt;"></span></div>
<div style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;">Dalam melaksanakan
tanggung jawab profesionalnya seorang auditor eksternal dibatasi oleh
standar-standar auditing yang berlaku. Tanggung jawab auditor sehubungan dengan
fraud dijelaskan secara umum dalam SA seksi 110 – Tanggung jawab dan fungsi
auditor independen paragraph 02: “Auditor bertanggung jawab untuk merencanakan
dan melaksanakan audit untuk memperoleh keyakinan memadai tentang apakah
laporan keuangan bebas dari salah saji material, baik yang disebabkan oleh
kekeliruan atau kecurangan”.</span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11pt;">Apabila dibutuhkan
auditor dapat berkonsultasi dengan penasehat hukum dan melakukan prosedur audit
tambahan untuk memperoleh pemahaman yang lebih baik tentang sifat pelanggaran
yang terjadi. Terungkapanya <em><span style="font-family: "Cambria","serif";">fraud</span></em>,
yang berdampak pada denda dan kerugian, harus diungkapakan dalam catatan atas
laporan keungan. Lebih jauh lagi,</span><span style="font-family: "Cambria","serif"; font-size: 11.0pt;"> <b style="mso-bidi-font-weight: normal;"><span style="color: red;">bila <em><span style="font-family: "Cambria","serif";">fraud</span></em>
yang terjadi sangat material dan bisa mempengaruhi kewajaran laporan keuangan,
maka auditor tidak dapat memberikan opini “wajar tanpa pengecualian”.</span></b></span></div>
<div style="text-align: justify;">
<br /></div>
<div style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 11pt;">Pada sektor
public, yang menjadi auditor eksternal adalah Badan Pemerika keuangan (“BPK”)
berdasarkan UU No 15 tahun 2004 tentang pemeriksaan pengelolaan dan tanggung
jawab keuangan Negara. Dalam UU ini diatur bahwa BPK melaksanakan pemeriksaaan
atas pengelolaan dan tanggung jawab keungan Negara. Pemeriksaan tersebut
terdiri dari pemeriksaan keuangan, pemeriksaan kinerja, dan pemeriksaan dengan
tujuan tertentu.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Ada empat</span><span style="font-family: "Cambria","serif";"> <b style="mso-bidi-font-weight: normal;"><span style="color: #00b0f0;">jenis atau kategori fraud</span></b> <span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">yang paling
sering menimpa perusahaan-perusahaan (kecil maupun besar) di seluruh dunia.</span></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: #0070c0; font-family: "Cambria","serif";">1.
Pencurian Data (Data Fraud)</span></div>
<div class="MsoNormal">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Para pelaku pencurian data (data
fraud) menyasar usaha kecil untuk mencuri data-data sensitive—misalnya: data
yang terkait dengan kartu kredit pelanggan.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: red; font-family: "Cambria","serif";">Bagaimana
perusahaan dapat melindungi diri dari pencurian data? </span></div>
<div class="MsoNormal">
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<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">76% menggunakan dan secara teratur
memperbarui perangkat lunak antivirus</span></li>
<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">76% membatasi akses fisik ke
data pemegang kartu</span></li>
<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">64% mengembangkan dan memelihara
sistem dan aplikasi pengaman khusus</span></li>
<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">46% mengenkripsi transmisi data
pemegang kartu saat melewati jaringan publik/terbuka</span></li>
<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">43% melacak dan memantau semua
akses ke sumber daya jaringan dan data pemegang kartu secara terus menerus.</span></li>
</ul>
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<br /></div>
<div class="MsoNormal">
<span style="color: #0070c0; font-family: "Cambria","serif";">2.
Penggelapan (Embezzlement)</span></div>
<div class="MsoNormal">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Pelaku penggelapan (biasanya
pegawai) dengan sengaja menjadikan perusahaan tempatnya bekerja sebagai sasaran
untuk maksud memperkaya diri sendiri.</span></div>
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<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Lebih dari 80% dari kasus
penggelapan yang dilakukan oleh baik individu maupun kelompok, terjadi dalam
satu diantara enam departemen berikut: Bagian Akunting, Customer Service,
Eksekutif/Manajemen, Operasional, Pembelian dan Penjualan.</span></div>
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<br /></div>
<div class="MsoNormal">
<span style="color: red; font-family: "Cambria","serif";">Bagaimana
perusahaan dapat melindungi dari dari tindak penggelapan?</span></div>
<ul>
<li><span style="color: #bfbfbf; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">52% – Melakukan
audit eksternal terhadap Laporan Keuangan</span></li>
<li><span style="color: #bfbfbf; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">41% – Membuat dan
menetapkan kode etik karyawan</span></li>
<li><span style="color: #bfbfbf; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">33% – Melakukan manajemen
sertifikasi atas Laporan Keuangan</span></li>
<li><span style="color: #bfbfbf; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">31% – Melakukan
penelaahan Manajemen keuangan dan karyawan</span></li>
<li><span style="color: #bfbfbf; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">19% –
Mengembangkan program dukungan karyawan</span></li>
<li><span style="color: #bfbfbf; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">16% – Memberikan
pelatihan mengenai fraud bagi manajemen/eksekutif</span></li>
<li><span style="color: #bfbfbf; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">15% – Menyediakan
tips anti-fraud secara online bagi karyawan</span></li>
<li><span style="color: #bfbfbf; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">13% – Memberikan
pelatihan anti-fraud bagi karyawan</span></li>
<li><span style="color: #bfbfbf; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">11% – Melakukan
audit internal secara mendadak</span></li>
<li><span style="color: #bfbfbf; font-family: Symbol; mso-bidi-font-family: Symbol; mso-fareast-font-family: Symbol; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;"><span style="font: 7.0pt "Times New Roman";"></span></span></span><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">3% – Menyediakan
hadiah bagi pelapor tindak penggelapan.</span></li>
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<div class="MsoNormal">
<span style="color: #0070c0; font-family: "Cambria","serif";">3.
Penipuan Atas Jasa Perbankan Online (Online Banking)</span></div>
<div class="MsoNormal">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Pelaku penipuan rekening bank
online seringkali menyasar usaha kecil.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: red; font-family: "Cambria","serif";">Bagaimana
perusahaan dapat melindungi diri dari penipuan perbankan online?</span></div>
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<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">78% melakukan rekonsiliasi
rekening bank pada setiap akhir bulan.</span></li>
<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">55% melakukan evaluasi dan
persetujuan yang cermat atas seluruh transaksi kas keluar</span></li>
<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">49% menempatkan lebih lebih dari
satu orang untuk mengendalikan akun</span></li>
<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">26% menggunakan komputer khusus
yang didedikasikan untuk online banking</span></li>
<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">16% mengembangkan pendidikan
pencegahan fraud bagi karyawan</span></li>
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<span style="color: #0070c0; font-family: "Cambria","serif";">4.
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<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Pelaku memanipulasi cek untuk
mencuri dana dari rekening milik perusahaan.</span></div>
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<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Penipuan cek yang dialami oleh
perusahaan biasanya terkait erat dengan tindak penggelapan (oleh pegawai) atau
penipuan online banking. Menurut sebuah penelitian mengenai tingkat kepercayaan
publik terhadap jasa perbankan baru-baru ini (2011), 75% dari mereka yang menjadi
korban penipuan menyebutkan tentang penipuan online. Lebih dari sepertiga dari
kasus-kasus ini adalah hasil dari penipuan atas cek (check fraud). 45% kasus
penipuan yang menimpa bisnis besar dan kecil berupa penipuan atas cek. 30% dari
kasus penipuan yang dilakukan di tempat kerja (terjadi pada usaha yang memiliki
kurang dari 100 karyawan)—dengan salah satu kasus penipuan yang paling umum
adalah penipuan atas cek.</span></div>
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<span style="color: red; font-family: "Cambria","serif";">Bagaimana
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<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Banyak langkah pencegahan yang
ampuh untuk melindungi diri dari penipuan perbankan online, JUGA ampuh untuk
melindungi diri terhadap penipuan cek. Selain saran-saran yang telah ditawarkan
di atas, berikut adalah langkah lain yang bisa diambil perusahaan untuk
memastikan mereka benar-benar aman dari tindak kejahatan penipuan (fraud):</span></div>
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<ul>
<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Pastikan cek
memiliki fitur keamanan yang cukup. Misalnya: dengan menggunakan alat
pemeriksaan keamanan berteknologi tinggi. Disampiang dapat mencegah, jikapun
tetap terjadi perusahaan dapat menunjukkan itu kepada pihak bank sebagai bukti
bahwa perusahaan telah mengambil langkah-langkah pencegahan secara
sungguh-sungguh.</span></li>
<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Memaksimalkan
usaha-usaha agar perusahaan menerapkan metode (cara) administrasi yang
aman—dengan mengimplementasikan ‘Sistim Pengendalian Intern (SPI)’ secara ketat
di seluruh bagian dan tingkatan operasional perusahaan. Misalnya: pemisahan
fungsi antar staff akuntansi dengan jelas dan tegas.</span></li>
<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Hancurkan semua
buku cek kosong dari rekening bank yang tidak aktif (telah ditutup) sesegera
mungkin.</span></li>
<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Gunakan fitur
layanan membayar tententu untuk mencegah adanya kliring rekening atas cek tidak
sah.</span></li>
<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Baca dengan
seksama kontrak perjanjian dengan pihak bank untuk memahami hak dan kewajiban
jika suatu saat nanti perusahaan mengalami kerugiana akibat tindak penipuan
dari pihak lain.</span></li>
<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Periksa buku cek
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yang sungguh-sungguh aman, dalam kondisi terkunci. Jika buku cek diterima dalam
keadaan tersegel, jangan buka segel sampai cek dipakai.</span></li>
<li><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Selalu jaga
keamanan buku cek dan slip (formulir bank) yang tidak terpakai atau dibatalkan,
stempel perusahaan dan stempel tandatangan (jika memakai), dengan menyimpannya
di tempat yang terkunci—hanya bisa diakses oleh orang yang diberi wewenang.</span></li>
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<span style="font-family: "Cambria","serif";">Source:</span></div>
<div class="MsoNormal">
<span style="color: red; font-family: "Cambria","serif";"><a href="http://akuntansibisnis.wordpress.com/2010/12/22/mengupas-seluk-beluk-fraud-dan-cara-mengatasinya/"><span style="color: red;">http://akuntansibisnis.wordpress.com/2010/12/22/mengupas-seluk-beluk-fraud-dan-cara-mengatasinya/</span></a></span></div>
<div class="MsoNormal">
<span style="color: red; font-family: "Cambria","serif";">http://jurnalakuntansikeuangan.com/2011/06/jenis-jenis-fraud-penipuan-dan-cara-mencegahannya/</span></div>
Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-85333133668402358092014-04-13T08:50:00.001-07:002014-04-13T08:50:09.508-07:00Rangkuman: Modifikasi Dalam Metode Equity dan Penyusunan Neraca Konsolidasi<!--[if gte mso 9]><xml>
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<![endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #c00000; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%;">Modifikasi Dalam Metode Equity</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #c00000; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: IN;"></span></b><div class="MsoNormal" style="text-align: justify;">
</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="color: #0070c0; font-family: "Cambria","serif"; font-size: 12pt; line-height: 115%;">Definisi metode equity</span></b></div>
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<span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Prosedur pencatatan
dimana ada penyesuaian terhadap adanya perubahan (perkembangan) yang terjadi
dalam perusahaan anak</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="color: #0070c0; font-family: "Cambria","serif"; font-size: 12pt; line-height: 115%;">Hal-hal yang harus diperhatikan:</span></b></div>
<ul>
<li><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Rugi dan Laba dari
perusahaan anak, keuntungan dan kerugian perusahaan anak yang mempengaruhi
modalnya harus dicatat oleh perusahaan induk.</span></li>
</ul>
<ul>
<li><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Deviden yang
dibagikan oleh perusahaan anak</span></li>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0070c0; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%;">Pengertian modifikasi dalam metode equity</span></b></div>
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<span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Perusahaan induk
mencatat dan mengakui laba atau rugi perusahaan anak (dalam rekening Investasi
Saham) dan mengakui pembagian deviden dari perusahaan anak sebagai realisasi. Prosedur
suatu modifikasi tersebut disebut Prosedur Penilaian.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="color: #0070c0; font-family: "Cambria","serif"; font-size: 12pt; line-height: 115%;">Masalah penyesuaian dan koreksi sebelum
penyusunan neraca konsolidasi</span></b></div>
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<li><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tidak dipercayanya
salah satu pihak perusahaan-perusahaan yang berafiliasi terhadap informasi
keuangan tertentu.</span></li>
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<span lang="EN-US" style="color: #3399ff; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%;">Solusi permasalahan</span><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;"> tersebut adalah, tidak melakukan afiliasi,
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<li><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Adanya pos-pos
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akan tetapi belum dicatat oleh pihak yang lain.</span></li>
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<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-tab-count: 1;"> </span></span></div>
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<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #c00000; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%;">Penyusunan Neraca Konsolidasi</span></b></div>
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<b><span lang="EN-US" style="color: #0070c0; font-family: "Cambria","serif"; font-size: 12pt; line-height: 115%;">Pengertian neraca konsolidasi</span></b></div>
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<b><span lang="EN-US" style="color: #0070c0; font-family: "Cambria","serif"; font-size: 12pt; line-height: 115%;">Tujuan penyusunan neraca konsolidasi</span></b></div>
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<span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Memberikan gambaran
umum atas keseluruhan posisi dan aktivitas dari satu perusahaan yang didasarkan
pada substansi atas peristiwa ekonomi</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
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<b><span lang="EN-US" style="color: #0070c0; font-family: "Cambria","serif"; font-size: 12pt; line-height: 115%;">Manfaat penyusunan neraca konsolidasi</span></b></div>
<ul>
<li><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Untuk memberikan
informasi atas kinerja perusahaan anak bagi manajemen induk </span></li>
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<ul>
<li><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Memberikan informasi
kepada pihak luar</span></li>
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<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #0070c0; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%;">Gambaran umum proses konsolidasi</span></b></div>
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<span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Menggabungkan dua
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selanjutnya baru dibuat Laporan Keuangan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
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<b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;">Materi Kuliah</span></b><b><span style="color: #a6a6a6; font-family: "Perpetua","serif"; mso-bidi-font-family: "Shonar Bangla"; mso-themecolor: background1; mso-themeshade: 166;"> </span></b><b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;">: Akuntansi Lanjut (Sabtu, 12 April 2014)</span></b><span style="font-family: "Shonar Bangla","sans-serif";"></span><br />
<b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;">Dosen</span></b><b><span style="color: #a6a6a6; font-family: "Perpetua","serif"; mso-bidi-font-family: "Shonar Bangla"; mso-themecolor: background1; mso-themeshade: 166;"> </span></b><b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;"> : MAILDA ALFRISKA, SE., MMSI</span></b><span style="font-family: "Shonar Bangla","sans-serif";"></span><br />
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<b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;">Oleh Tri Minarti</span></b><span style="font-family: "Shonar Bangla","sans-serif";"></span></div>
Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-82310502139950285082014-04-13T08:08:00.000-07:002014-04-13T08:51:17.258-07:00Rangkuman: Pengertian Laporan Keuangan Menurut Equity dan Prosedur Akuntansi Menurut Metode Equity<!--[if gte mso 9]><xml>
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<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;"></span><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;">A.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #ff6699; font-family: "Cambria","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman";">Laporan Keuangan Menurut Equit</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #ff6699; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman";">y</span></b><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">, yaitu laporan
keuangan yang disusun dengan memandang investasi perusahaan induk pada
perusahaan anak sebagai penyertaan modal.</span></div>
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<br /></div>
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<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">Perkiraan</span></div>
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<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">Investasi Saham
dalam perusahaan anak</span></div>
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</tr>
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<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 8.05pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 203.15pt;" width="271"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">Kas</span></div>
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<tr style="height: 8.05pt; mso-yfti-irow: 2;">
<td style="border-bottom: solid black 1.0pt; border-left: none; border-right: solid black 1.0pt; border-top: none; height: 8.05pt; mso-border-alt: solid black .5pt; mso-border-bottom-themecolor: text1; mso-border-left-alt: solid black .5pt; mso-border-left-themecolor: text1; mso-border-right-themecolor: text1; mso-border-themecolor: text1; mso-border-top-alt: solid black .5pt; mso-border-top-themecolor: text1; padding: 0cm 5.4pt 0cm 5.4pt; width: 203.15pt;" width="271"><div class="MsoNormal" style="line-height: 115%; margin-bottom: .0001pt; margin-bottom: 0cm;">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">Piutang deviden
perusahaan anak</span></div>
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<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">LYD perusahaan
induk</span></div>
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<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">LYD perusahaan
anak</span></div>
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<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: #548dd4; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;">Keuntungan metode equity</span></b><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">, salah satunya
adalah untuk mengetahui perubahan yang terjadi pada perusahaan, apakah
perusahaan tersebut mengalami laba atau rugi.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: #548dd4; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;">Pencatatan Jurnal pada
Metode Equity</span></b></div>
<div class="MsoNormal">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">PT.
A (Perusahaan Induk) dan PT. B (Perusahaan Anak)</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">PT. B melaporkan laba</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<i style="mso-bidi-font-style: normal;"><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">Investasi Saham PT. B<span style="mso-tab-count: 2;"> </span>xxx</span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-tab-count: 1;"> </span>Laba/Rugi PT. B<span style="mso-tab-count: 2;"> </span>xxx</span></i></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">PT. B mengumumkan pembagian deviden</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<i style="mso-bidi-font-style: normal;"><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">Piutang Deviden<span style="mso-tab-count: 2;"> </span>xxx</span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-tab-count: 1;"> </span>Investasi Saham PT. B<span style="mso-tab-count: 2;"> </span>xxx</span></i></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">Pembayaran deviden</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<i style="mso-bidi-font-style: normal;"><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">Kas<span style="mso-tab-count: 4;"> </span>xxx</span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-tab-count: 1;"> </span>Pitang Deviden<span style="mso-tab-count: 3;"> </span>xxx</span></i></div>
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<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-indent: -18.0pt;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">PT. B melaporkan rugi</span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;"></span></b></div>
<div class="MsoListParagraphCxSpMiddle">
<i style="mso-bidi-font-style: normal;"><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">Laba/Rugi PT. B<span style="mso-tab-count: 2;"> </span>xxx</span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-ansi-language: IN; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-tab-count: 1;"> </span>Investasi Saham PT. B<span style="mso-tab-count: 2;"> </span>xxx</span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;"></span></i></div>
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<div class="MsoListParagraph" style="margin-left: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: 0cm;">
<b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #ff6699; font-family: "Cambria","serif"; mso-bidi-font-family: Cambria; mso-fareast-font-family: Cambria;"><span style="mso-list: Ignore;">B.<span style="font: 7.0pt "Times New Roman";">
</span></span></span></b><b style="mso-bidi-font-weight: normal;"><span lang="EN-US" style="color: #ff6699; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman";">Prosedur Akuntansi Menurut Metode Equity</span></b></div>
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<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: background1; mso-themeshade: 191;">Secara
garis besar hal-hal yang harus diperhatikan dalam prosedur pencatatan investasi
dengan metode equity, yaitu : </span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: #548dd4; font-family: "Cambria","serif"; mso-bidi-font-family: "Times New Roman"; mso-themecolor: text2; mso-themetint: 153;">Rugi dan laba perusahaan</span></b></div>
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<br />
<div class="MsoNormal">
<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Jika perusahan anak mendapatkan rugi/laba
maka perusahaan induk akan mencatat </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Laba :</span></b><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;"> <i style="mso-bidi-font-style: normal;">Investasi Saham Pada Perusahaan Anak <span style="mso-tab-count: 1;"> </span><span style="mso-tab-count: 1;"> </span>xxx</i></span></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Laba Yang Ditahan
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<b style="mso-bidi-font-weight: normal;"><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Rugi :</span></b><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;"> <i style="mso-bidi-font-style: normal;">Laba Yang Ditahan (LYD)<span style="mso-tab-count: 4;"> </span>xxx</i></span></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Investasi Saham
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<b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0; font-family: "Cambria","serif";">Deviden yang dibagikan oleh
perusahaan</span></b></div>
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<span style="color: #bfbfbf; font-family: "Cambria","serif"; mso-themecolor: background1; mso-themeshade: 191;">Pembagian deviden akan
mengurangi saldo Laba Yang Ditahan, tapi pada perusahaan induk pembagian
deviden ini akan dapat merubah bentuk kekayaan yang semula berupa hak atas laba
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<br />
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<b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;">Materi Kuliah </span></b><b><span style="color: #a6a6a6; font-family: "Perpetua","serif"; mso-bidi-font-family: "Shonar Bangla"; mso-themecolor: background1; mso-themeshade: 166;"> </span></b><b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;">: Akuntansi Lanjut (Sabtu, 12 April 2014)</span></b><span style="font-family: "Shonar Bangla","sans-serif";"></span><br />
<b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;">Dosen</span></b><b><span style="color: #a6a6a6; font-family: "Perpetua","serif"; mso-bidi-font-family: "Shonar Bangla"; mso-themecolor: background1; mso-themeshade: 166;"> </span></b><b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;"> : MAILDA ALFRISKA, SE., MMSI</span></b><span style="font-family: "Shonar Bangla","sans-serif";"></span><br />
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<b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;">Oleh Tri Minarti</span></b><span style="font-family: "Shonar Bangla","sans-serif";"></span></div>
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Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-58022409221604644432014-04-07T07:00:00.003-07:002014-04-07T07:00:52.786-07:00Rangkuman: Laporan Keuangan Konsolidasi Teknik & Prosedur Konsolidasi<!--[if gte mso 9]><xml>
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<br />
<div class="MsoListParagraph" style="margin-left: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: 0cm;">
<span style="color: #fabf8f; font-family: "Plantagenet Cherokee","serif"; mso-bidi-font-family: "Plantagenet Cherokee"; mso-fareast-font-family: "Plantagenet Cherokee"; mso-themecolor: accent6; mso-themetint: 153;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #ffc000; font-family: "Plantagenet Cherokee","serif";">Laporan Keungan Konsolidasi (LKK) </span><span style="color: #fabf8f; font-family: "Plantagenet Cherokee","serif"; mso-themecolor: accent6; mso-themetint: 153;">, yaitu laporan yang menyajikan posisi keungan hasil operasi perusahaan
induk dan anak perusahaan. Laporan ini berisi aktivitas perusahaan indu dan
perusahaan anak yang saling berhubungan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #ffc000; font-family: "Plantagenet Cherokee","serif";">Tujuan LKK</span><span style="font-family: "Plantagenet Cherokee","serif";">
<span style="color: #fabf8f; mso-themecolor: accent6; mso-themetint: 153;">disusun,
yaitu memberikan gambaran objektif atas posisi dan aktivitas dari perusahaan</span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #ffc000; font-family: "Plantagenet Cherokee","serif";">Sifat-sifat Laporan Keuangan yang Dikonsolidasi</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #fabf8f; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri; mso-themecolor: accent6; mso-themetint: 153;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #fabf8f; font-family: "Plantagenet Cherokee","serif"; mso-themecolor: accent6; mso-themetint: 153;">Untuk menunjukkan
pengaruh ekonomi dari penggabungan dua atau lebih perusahaan, artinya apakah
kepada ekonomi perusahaan tersebut</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #fabf8f; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri; mso-themecolor: accent6; mso-themetint: 153;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #fabf8f; font-family: "Plantagenet Cherokee","serif"; mso-themecolor: accent6; mso-themetint: 153;">Untuk perusahaan induk
dan anak, perusahaan anak ini dipandang sebagai cabang</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #fabf8f; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri; mso-themecolor: accent6; mso-themetint: 153;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #fabf8f; font-family: "Plantagenet Cherokee","serif"; mso-themecolor: accent6; mso-themetint: 153;">Neraca perusahaan induk
yang melaporkan saham perusahaan anak sebagai investasi, artinya modal utama
ada pada perusahaan induk</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #ffc000; font-family: "Plantagenet Cherokee","serif";">Masalah-masalah Umum yang Dihadapi Dalam Penyusunan Laporan
Keuangan Konsolidasi</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #fabf8f; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri; mso-themecolor: accent6; mso-themetint: 153;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #fabf8f; font-family: "Plantagenet Cherokee","serif"; mso-themecolor: accent6; mso-themetint: 153;">Periode dimana
laporan/neraca konsolidasi disusun, artinya jika dalam satu periode bermasalah
dalam mencatat laporan yang seharusnya dicatat</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l3 level1 lfo1; text-align: justify; text-indent: -18.0pt;">
<span style="color: #fabf8f; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri; mso-themecolor: accent6; mso-themetint: 153;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #fabf8f; font-family: "Plantagenet Cherokee","serif"; mso-themecolor: accent6; mso-themetint: 153;">Jumlah yang dimiliki
perusahaan induk, dan harga perolehan yang dikeluarkan untuk memperoleh saham
tersebut, artinya nilai saham dicatat berbeda</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #fabf8f; font-family: "Plantagenet Cherokee","serif"; mso-themecolor: accent6; mso-themetint: 153;">Penyelesaian dalam
masalah-masalah tersebut adalah menggunakan Jurna Koreksi, karena tidak
memungkinkan LKK dari awal, maka menurut standar PSAK digunakan jurnal koreksi
untuk mencatat jurnal yang benar.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; mso-list: l2 level1 lfo2; text-align: justify; text-indent: 0cm;">
<span style="color: #ffc000; font-family: "Plantagenet Cherokee","serif"; mso-bidi-font-family: "Plantagenet Cherokee"; mso-fareast-font-family: "Plantagenet Cherokee";"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #ffc000; font-family: "Plantagenet Cherokee","serif";">Teknik dan Prosedur Konsolidasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<span style="color: #fabf8f; font-family: "Plantagenet Cherokee","serif"; mso-themecolor: accent6; mso-themetint: 153;">Dalam menyusun LKK
perusahaan induk dan perusahaan anak digabungkan satu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; mso-add-space: auto; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 0cm; text-align: justify;">
<span style="color: #ffc000; font-family: "Plantagenet Cherokee","serif"; font-size: 11pt; line-height: 115%;">Prosedur penyusunan</span><span style="color: #fabf8f; font-family: "Plantagenet Cherokee","serif"; mso-themecolor: accent6; mso-themetint: 153;"> Laporan keuangan konsolidasi:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="color: #fabf8f; font-family: "Plantagenet Cherokee","serif"; mso-bidi-font-family: "Plantagenet Cherokee"; mso-fareast-font-family: "Plantagenet Cherokee"; mso-themecolor: accent6; mso-themetint: 153;"><span style="mso-list: Ignore;">a.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #fabf8f; font-family: "Plantagenet Cherokee","serif"; mso-themecolor: accent6; mso-themetint: 153;">Mengeliminasi semua
rekening timbal balik, artinya timbal balik ini karena suatu rekening kedua
belah pihak untuk transaksi yang sama</span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo3; text-align: justify; text-indent: -18.0pt;">
<span style="color: #fabf8f; font-family: "Plantagenet Cherokee","serif"; mso-bidi-font-family: "Plantagenet Cherokee"; mso-fareast-font-family: "Plantagenet Cherokee"; mso-themecolor: accent6; mso-themetint: 153;"><span style="mso-list: Ignore;">b.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #fabf8f; font-family: "Plantagenet Cherokee","serif"; mso-themecolor: accent6; mso-themetint: 153;">Menyusun kertas kerja,
untuk mempermudah penyusunan laporan keuangan konsolidasi</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #ffc000; font-family: "Plantagenet Cherokee","serif";">Metode pencatatan</span><span style="font-family: "Plantagenet Cherokee","serif";">
<span style="color: #fabf8f; mso-themecolor: accent6; mso-themetint: 153;">dibagi
menjadi tiga :</span></span></div>
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<b><span style="color: #a6a6a6; font-family: "Shonar Bangla","sans-serif"; mso-themecolor: background1; mso-themeshade: 166;">Oleh Tri Minarti</span></b><span style="font-family: "Shonar Bangla","sans-serif";"></span></div>
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Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-8686633590249744072014-04-01T05:45:00.002-07:002014-04-01T05:52:49.867-07:00Analisis Rasio Keuangan<!--[if gte mso 9]><xml>
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<span style="color: #d9d9d9; font-family: "Bell MT","serif"; mso-themecolor: background1; mso-themeshade: 217;">Rasio keuangan merupakan angka hasil
perbandingan antara satu angka keuangan dengan angka keuangan lainnya.<b><span style="font-family: "Bell MT","serif"; mso-bidi-font-family: "Times New Roman"; mso-bidi-theme-font: minor-bidi;">Analisa rasio</span></b> adalah suatu
metode analisa untuk mengetahui hubungan pos-pos tertentu dalam neraca atau
laporan laba rugi secara individu atau kombinasi dari kedua laporan tersebut. Analisis
rasio keuangan merupakan bentuk atau cara umum yang digunakan dalam analisis
laporan keuangan.Analisis rasio berguna bagi para analisis intern untuk
membantu manajemen membuat evaluasi mengenai hasil-hasi operasinya, memperbaiki
kesalahan-kesalahan dan menghindari keadaan yang dapat menyebabkan kesuiltan
keuangan.</span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-margin-top-alt: auto; mso-outline-level: 3; text-align: justify;">
<b><span style="font-family: "Bell MT","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rasio Keuangan</span></b></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 0cm; text-align: justify; text-indent: 0cm;">
<span style="font-family: "Bell MT","serif"; mso-bidi-font-family: "Bell MT"; mso-fareast-font-family: "Bell MT"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">1.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i><span style="color: #0070c0; font-family: "Bell MT","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Liquidity Rasio</span></i><span style="font-family: "Bell MT","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <span style="color: #d9d9d9; mso-themecolor: background1; mso-themeshade: 217;">ini
menunjukkan kemampuan perusahaan memenuhi kewajiban, yaitu pembayaran kepada
pihak ketiga secara tepat waktu. Semakin tinggi ketersediaan aset jangka pendek
perusahaan dibandingkan kewajiban jangka pendeknya, semakin baik kemampuan
perusahaan dalam memenuhi kewajibannya.</span> </span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #00b0f0;">Rasio Lancar (Current Ratio)= Harta lancar
/ Hutang Lancar</span></b></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 0cm; text-align: justify; text-indent: 0cm;">
<span style="font-family: "Bell MT","serif"; mso-bidi-font-family: "Bell MT"; mso-fareast-font-family: "Bell MT"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">2.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i style="mso-bidi-font-style: normal;"><span style="color: #0070c0; font-family: "Bell MT","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Profitability
Rasio</span></i><span style="font-family: "Bell MT","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <span style="color: #d9d9d9; mso-themecolor: background1; mso-themeshade: 217;">adalah kemampuan perusahaan dalam menghasilkan laba, artinya seberapa
besar rasio dari kemampuan perusahaan dalam menghasilkan laba dari aktifitas
perusahaan maka semakin baik perusahaan tersebut.</span></span></div>
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<b style="mso-bidi-font-weight: normal;"><span style="color: #00b0f0;">ROA (return on asset)= laba
bersih/total aset</span></b></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 0cm; text-align: justify; text-indent: 0cm;">
<span style="font-family: "Bell MT","serif"; mso-bidi-font-family: "Bell MT"; mso-fareast-font-family: "Bell MT"; mso-fareast-language: IN;"><span style="mso-list: Ignore;">3.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i style="mso-bidi-font-style: normal;"><span style="color: #0070c0; font-family: "Bell MT","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Turn
Over Rasio</span></i><span style="font-family: "Bell MT","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <span style="color: #d9d9d9; mso-themecolor: background1; mso-themeshade: 217;">perputaran
menunjukkan waktu yang diperlukan perusahaan dalam melakukan kegiatannya untuk
memutar arus kas, artinya dari kas kembali menjadi kas.</span> </span></div>
<div class="MsoNormal" style="tab-stops: list 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #00b0f0;">Rasio perputaran aktiva (aset turnover
ratio) = Penjualan /Total Aset</span></b></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; mso-list: l0 level1 lfo1; mso-margin-top-alt: auto; tab-stops: list 0cm; text-align: justify; text-indent: 0cm;">
<span style="font-family: "Bell MT","serif"; mso-bidi-font-family: "Bell MT"; mso-fareast-font-family: "Bell MT";"><span style="mso-list: Ignore;">4.<span style="font: 7.0pt "Times New Roman";">
</span></span></span><i style="mso-bidi-font-style: normal;"><span style="color: #0070c0; font-family: "Bell MT","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Rasio
Solvabilitas</span></i><span style="font-family: "Bell MT","serif"; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> <span style="color: #d9d9d9; mso-themecolor: background1; mso-themeshade: 217;">menunjukkan
kemampuan perusahaan memenuhi kewajiban berupa pembayaran bunga dan pokok
pinjaman jangka panjang. Rasio ini penting sekali karena perusahaan perlu
mengatur seberapa besar hutang yang digunakan nantinya, karena apabila
perusahaan tidak mengatur ini maka bisa saja hutang yang terlalu tinggi dan
bunga terlalu tinggi, sedangkan hasil laba operasional perusahaan rendah.</span></span></div>
<div class="MsoNormal" style="margin-bottom: 0.0001pt; margin-left: 0cm; text-align: justify; text-indent: 0cm;">
<span style="font-family: "Bell MT","serif";"><span style="color: #d9d9d9;"> </span>
</span><span style="font-family: "Bell MT","serif";"></span></div>
<div class="MsoNormal" style="tab-stops: list 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #00b0f0;">Rasio Hutang terhadap Ekuitas (Debt to
Equity ratio ) = Total Hutang /Total Ekuitas</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: list 0cm; text-align: justify;">
<span style="color: #d9d9d9; font-family: "Bell MT","serif"; mso-themecolor: background1; mso-themeshade: 217;">merupakan
Perbandingan antara hutang dan ekuitas dalam pendanaan perusahaan, sehingga menunjukkan
kemampuan modal perusahaan dalam memenuhi seluruh kewajibannya</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: list 0cm; text-align: justify;">
<span style="font-family: "Bell MT","serif";"><span style="mso-tab-count: 1;"> </span></span></div>
<div class="MsoNormal" style="tab-stops: list 0cm;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #00b0f0;">Rasio Hutang terhadap Aset (Debt to asset
ratio) = Total Hutang /Total aset</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: list 0cm; text-align: justify;">
<span style="color: #d9d9d9; font-family: "Bell MT","serif"; mso-themecolor: background1; mso-themeshade: 217;">merupakan
Perbandingan antara hutang dan aset dalam pendanaan perusahaan, sehingga menunjukkan
kemampuan modal perusahaan dalam memenuhi seluruh kewajibannya</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: list 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: list 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: list 0cm; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="color: red; font-family: "Bell MT","serif"; font-size: 10.0pt; line-height: 115%;">SOURCE</span></i></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: list 0cm; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="color: red; font-family: "Bell MT","serif"; font-size: 10.0pt; line-height: 115%;">http://ilmuekonomi.net/analisa-rasio-keuangan/</span></i></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; tab-stops: list 0cm; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="color: red; font-family: "Bell MT","serif"; font-size: 10.0pt; line-height: 115%;"><span style="color: red;">http://planyourfinancial.wordpress.com/2013/03/24/rasio-rasio-pada-laporan-keuangan-</span>analisis-fundamental/</span></i></div>
Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-83873588589180206282014-03-31T20:00:00.000-07:002014-04-01T08:06:43.675-07:00Rangkuman: Konsep Akuntansi Gabungan Usaha dan Akuntansi Untuk Investasi Dalam Saham<!--[if gte mso 9]><xml>
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<br />
<div class="MsoListParagraphCxSpFirst" style="margin-left: 0cm; mso-add-space: auto; mso-list: l0 level1 lfo2; text-indent: 0cm;">
<span style="color: #95b3d7; font-family: "Perpetua","serif"; mso-themecolor: accent1; mso-themetint: 153;"></span><span style="font-family: Times,"Times New Roman",serif; font-size: small;"><span style="color: #ff9999; line-height: 115%;">1.<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"></span></span><span style="color: #ff9999; line-height: 115%;">Konsep Akuntansi Gabungan Usaha</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; text-indent: -18pt;">
<span style="font-size: small;"><span style="color: #95b3d7;">-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> -
</span></span><span style="color: #95b3d7;">Metode Penyatuan
Kepentingan, aktiva perusahaan baru dinilai sama dengan nilai bukunya</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif; text-indent: -18pt;">
<span style="font-size: small;"><span style="color: #95b3d7;">-<span style="-moz-font-feature-settings: normal; -moz-font-language-override: normal; font-size-adjust: none; font-stretch: normal; font-style: normal; font-variant: normal; font-weight: normal; line-height: normal;"> -
</span></span><span style="color: #95b3d7;">Metode Pembelian, aktiva
dicatat sebesar harga pokoknya dan harus ada pembukuan baru yang sesuai dengan
pembeliannya</span></span></div>
<div class="MsoListParagraphCxSpMiddle" style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoListParagraphCxSpLast" style="font-family: Times,"Times New Roman",serif; margin-left: 0cm; text-indent: 0cm;">
<span style="font-size: small;"><span style="color: #ff9999; line-height: 115%;">2.</span><span style="color: #ff9999; line-height: 115%;">Akuntansi Investasi dalam Saham</span></span></div>
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<span style="font-size: small;"><b style="color: #e69138;">Investasi</b><span style="color: #95b3d7;"> sendiri dapat
diartikan sebagai suatu pembelian aset perusahaan yang bisa dijual-belikan
dengan nilai tertinggi. Sedangkan <b style="color: #e69138;">Saham</b>
tidak mempunyai hak dan kewajiban dalam kegiatan perusahaan</span></span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;"><span style="color: #95b3d7;">Metode pencatatan :</span></span></div>
<div style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;">
</span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;"><b><i><span style="color: #e36c0a;">Equity Method</span></i></b><span style="color: #95b3d7;">,
dicatat sebanyak-banyaknya biaya perolehan yang disesuaikan dengan keuntungan,
kerugian dan deviden. </span></span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;"><b><i><span style="color: #e36c0a;">Cost Method</span></i></b><span style="color: #95b3d7;">,
dicatat sebesar biaya yang dikeluarkan. Apabila ada keuntungan dicatat laba dan
bila ada kerugian maka dicatat rugi oleh akuntan-nya.</span></span></div>
<div style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;">
</span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;"><span style="color: #95b3d7;">Diantara kedua <i>method</i> ini, yang biasa sering digunakan adalah <i>Equity Method</i>, karena perusahaan bisa menanamkan investasinya
antara 20%-50%.</span></span></div>
<div style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;">
</span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;"><span style="color: #95b3d7;">Terdapat <u>perbedaan</u> pencatatan
antara <i>Cost Methode </i>dengan <i>Equity Methode</i>, yakni pada <b>jurnal penyesuaian untuk mengakui laba</b>
perusahaan, pada <b><i>Cost Methode</i> tidak dicatat</b> akun ‘<b><i>Investment</i> </b>in xxx’ pada ‘<b><i>Income</i></b>’
sedangkan di <b><i>Equity Method </i>dicatat</b>. Karena pada <b><i>cost method</i> amortisasi <i>goodwill</i> dieliminasi</b>, jadi <b>tidak ada penjurnalan untuk mengakui laba</b>.</span></span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; margin-bottom: 0.0001pt;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; margin-bottom: 0.0001pt;">
<span style="font-size: small;"><b><i><span style="color: #0070c0;">Cost Methode</span></i></b></span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; margin-bottom: 0.0001pt;">
<span style="font-size: small;"><span style="color: #95b3d7;">Jurnal penyesuaian, untuk mengakui laba</span></span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; margin-bottom: 0.0001pt;">
<span style="font-size: small;"><span style="color: #95b3d7;">No.entri</span></span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; margin-bottom: 0.0001pt;">
<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><b><i><span style="color: #0070c0;">Equity Methode</span></i></b><b><i><span style="color: #0070c0;"> </span></i></b></span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><span style="color: #95b3d7;">Investment in co.x </span></span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif; line-height: normal; margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-size: small;"><span style="color: #95b3d7;"> Income co.x </span></span></div>
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<span style="font-size: small;"><br /></span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;"><span style="color: #e36c0a;">Jika perusahaan mengeluarkan dua
jenis saham yang berbeda ?</span></span></div>
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<span style="font-size: small;"><span style="color: #95b3d7;">Posisi kontrol terhadap perusahaan
anak melalui pemilikan saham-sahamnya dan perusahaan anak memiliki lebih dari
satu jenis saham, maka <b>harus dibedakan
besarnya bagian hak-hak pemegang saham menurut jenis masing-masing</b>.</span></span></div>
<div class="MsoNormal" style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;"><br /></span></div>
<div style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;"><b><span style="color: #a6a6a6;">Materi Kuliah : Akuntansi Lanjut
(Sabtu, 29 Maret 2014)</span></b></span></div>
<div style="font-family: Times,"Times New Roman",serif;">
<span style="font-size: small;"><b><span style="color: #a6a6a6;">Dosen
: MAILDA ALFRISKA, SE., MMSI</span></b></span></div>
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<span style="color: #ffc000;">Penggabungan Usaha</span><span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;"> adalah dua
atau lebih perusahaan yang terpisah menjadi satu entitas ekonomi karena satu
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mengatasi adanya saling merugikan antara perusahaan yang satu dengan perusahaan
yang lain</span></div>
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<br /></div>
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<span style="color: #ffc000;">Alasan penggabungan usaha</span></div>
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<span style="color: #0070c0;">Manfaat biaya</span><span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;"> </span><i style="mso-bidi-font-style: normal;"><span style="color: #0070c0;">(Cost Adventage)</span><span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;"> </span></i><span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;">: Seringkali
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inflasi</span></div>
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<span style="color: #0070c0;">Risiko lebih <i style="mso-bidi-font-style: normal;">(Lower Risk)</i></span><span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;"> : Memiliki
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<span style="color: #0070c0;">Penundaan operasi pengurangan</span><span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;"> </span><i style="mso-bidi-font-style: normal;"><span style="color: #0070c0;">(Fewer Operating
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<span style="color: #ffc000;">Bentuk Penggabungan Usaha</span></div>
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<br /></div>
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<span style="color: #10a0e0;"><span style="color: #6fa8dc;">Dari segi bentuk penggabungan :</span></span><br />
<span style="color: #10a0e0;"><span style="color: #6fa8dc;"> </span> </span></div>
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<span style="color: #00b0f0;">Penggabungan Horizontal :</span><span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;"> Penggabungan
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<br />
<span style="color: #00b0f0;">Penggabungan Vertikal :</span><span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;"> Penggabungan
perusahaan dengan tujuan agar persaingan bisnis berkurang dan keduanya saling
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<br />
<span style="color: #00b0f0;">Penggabungan Konglomerat :</span><span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;"> Kombinasi
dari penggabungan horizontal dan penggabungan vertikal. Penggabungan ini
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<br /></div>
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<span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;"><b>Kelebihan</b> penggabungan ini adalah dapat saling bertukar
saham, mengurangi biaya penjualan dan pembelian, dan beban finansial dapat
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Dari segi hukum :<br />
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<span style="color: #00b0f0;">Marger :</span><span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;"> Penggabungan
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<span style="color: #00b0f0;">Konsolidasi :</span><span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;"> Penggabungan
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<span style="color: #00b0f0;">Afiliasi :</span><span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;"> Penggabungan
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<span style="color: #ffc000;">Kontribusi relatif perusahaan
yang tergabung</span></div>
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<span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;">Ada dua cara dalam pendekatan untuk menentukan banyaknya
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<span style="color: #a6a6a6;">Kontribusi Relatif dari kekayaan bersih</span></div>
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<span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;">Kontribusi Relatif dari laba yang diproyeksikan</span></div>
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<span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;">Dari rata-rata keuntungan dari perusahaan yang baru,
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kembali apabila ada penyimpangan.</span></div>
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<br /></div>
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<b><span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;">Materi Kuliah<span style="mso-tab-count: 1;"> </span>:
Akuntansi Lanjut (Sabtu, 22 Maret 2014)</span></b></div>
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<b><span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;">Dosen<span style="mso-tab-count: 2;"> </span>:
MAILDA ALFRISKA, SE., MMSI</span></b></div>
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<b><span style="color: #a6a6a6; mso-themecolor: background1; mso-themeshade: 166;">Oleh Tri Minarti</span></b></div>
Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-20670860664717695262014-03-21T08:27:00.000-07:002014-03-21T08:38:55.323-07:00Review Jurnal: ANALISIS LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA PT. HANJAYA MANDALA SAMPOERNA TBK.<!--[if !mso]>
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<div style="line-height: 115%;">
<span style="font-size: small;"><b><span style="color: #0070c0;">IDENTITAS</span></b></span></div>
<div class="Default" style="line-height: 115%; margin: 12pt 0cm 0cm 72pt; text-align: justify; text-indent: -72pt;">
<span style="color: #bfbfbf; font-size: small;">a. Judul : <b>ANALISIS
LAPORAN KEUANGAN DALAM MENGUKUR KINERJA KEUANGAN PADA PT. HANJAYA MANDALA
SAMPOERNA TBK.</b></span></div>
<div class="Default" style="line-height: 115%; margin-top: 12pt;">
<span style="color: #bfbfbf; font-size: small;">b. Penulis : <b>Hendry Andres Maith</b></span></div>
<div class="MsoNormal" style="margin: 12pt 0cm 0cm;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: small; line-height: 115%;">c. Jurnal : <b>Jurnal EMBA</b></span></div>
<div class="MsoNormal" style="margin: 12pt 0cm 0cm;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: small; line-height: 115%;">d. Volume : <b>1</b></span></div>
<div class="MsoNormal" style="margin: 12pt 0cm 0cm;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: small; line-height: 115%;">e. Tahun : <b>2013</b></span></div>
<div class="MsoNormal" style="margin: 12pt 0cm 0cm;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: small; line-height: 115%;">f. Nomor : <b>3</b></span></div>
<div class="MsoNormal" style="margin: 12pt 0cm 0cm;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: small; line-height: 115%;">g. Halaman : <b>Hal.
619-628</b></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; margin-left: 0cm; margin-right: 0cm; margin-top: 12.0pt;">
<br /></div>
<a name='more'></a><br />
<div style="line-height: 115%; text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0;">ABSTRAK</span></b></div>
<div style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Penilaian tingkat keuangan suatu
perusahaan dapat dilakukan dengan menganalisis laporan keuangan perusahaan.
Untuk mengetahui apakah keadaan keuangan perusahaan dalam kondisi yang baik
dapat dilakukan berbagai analisa, salah satunya adalah analisis rasio. Tujuan
penelitian ini adalah untuk mengetahui kinerja keuangan pada PT. Hanjaya
Mandala Sampoerna Tbk ditinjau dari analisis rasio keuangan. Metode analisis
yang digunakan adalah analisis deskriptif menggunakan pengukuran rasio
likuiditas, solvabilitas, aktivitas dan profitabilitas. Data dan informasi
penelitian diperoleh dari Bursa Efek Indonesia. Berdasarkan rasio likuiditas
setiap tahunnya mengalami peningkatan sehingga keadaan perusahaan dikategorikan
dalam keadaan baik (<i>liquid)</i>. Dari rasio solvabilitas menunjukkan bahwa
modal perusahaan tidak lagi mencukupi untuk menjamin hutang yang diberikan oleh
kreditor sehingga keadaan perusahaan dikatakan dalam keadaan tidak baik (<i>insolvable)</i>.
Ditinjau dengan rasio aktivitas menujukkan peningkatan di setiap tahunnya
sehingga keadaan perusahaan dikatakan dalam keadaan baik. Berdasarkan rasio
profitabilitas menunjukkan adanya peningkatan dari tahun ke tahun sehingga
dapat dikatakan keadaan perusahaan berada pada posisi yang baik.</span></div>
<div style="line-height: 115%; text-align: justify;">
<br /></div>
<div style="line-height: 115%; text-align: justify;">
<b><span style="color: #0070c0;">LATAR BELAKANG</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Perusahaan secara periodik
selalu mengeluarkan laporan keuangan yang dibuat oleh bagian akunting dan
diberikan kepada pihak-pihak yang berkepentingan, misalnya pemerintah,
kreditor, pemilik perusahaan dan pihak manajemen sendiri. Selanjutnya,
pihak-pihak tersebut akan melakukan pengolahan data dengan melakukan
perhitungan lebih lanjut untuk mengetahui apakah perusahaan telah mencapai
standar kinerja yang dipersyaratkan atau belum.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Laporan keuangan merupakan salah
satu informasi yang sangat penting dalam menilai perkembangan perusahaan, dapat
juga digunakan untuk menilai prestasi yang dicapai perusahaan pada saat lampau,
sekarang dan rencana pada waktu yang akan datang. Laporan keuangan umumnya
disajikan untuk memberi informasi mengenai posisi-posisi keuangan, kinerja dan
arus kas suatu perusahaan dalam periode tertentu. Informasi tersebut diharapkan
dapat bermanfaat bagi sebagian besar kalangan pengguna laporan keuangan dalam
rangka membuat keputusan-keputusan. Penilaian tingkat keuangan suatu perusahaan
dapat dilakukan dengan menganalisis laporan keuangan perusahaan. Untuk
mengetahui apakah laporan keuangan perusahaan dalam kondisi yang baik dapat
dilakukan berbagai analisa, salah satunya adalah analisis rasio. Analisis rasio
keuangan membutuhkan laporan keuangan selama sedikitnya 2 (dua) tahun terakhir
dari berjalannya perusahaan. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Analisis rasio keuangan,
membantu mengetahui tingkat kinerja keuangan perusahaan apakah baik atau
sebaliknya. Analisis rasio dapat diklasifikasikan dalam berbagai jenis,
beberapa di antaranya yaitu rasio likuiditas, solvabilitas, aktivitas dan
profitabilitas. Tingkat likuiditas adalah menunjukan sejauh mana kemampuan
perusahaan dalam memenuhi kewajiban jangka pendeknya dengan jaminan harta
lancar yang dimilikinya. Sedangkan tingkat solvabilitas, menunjukkan sejauh
mana kemampuan perusahaan dapat memenuhi semua kewajibannya dengan jaminan
harta yang dimilikinya. Tingkat aktivitas, mengukur efektivitas suatu
perusahaan dalam menggunakan aktiva yang dimilikinya. Tingkat profitabilitas,
menunjukkan sejauh mana kemampuan perusahaan dalam menghasilkan laba dengan
modal yang dimilikinya. Apakah perusahaan-perusahaan yang kelihatan besar sudah
bisa menyatakan keefektifan kinerja perusahaan tersebut. Dengan mengetahui
tingkat likuiditas, solvabilitas, aktivitas dan profitabilitas suatu
perusahaan, akan dapat diketahui keadaan perusahaan yang sesungguhnya sehingga
dapat diukur tingkat kinerja keuangan dalam perusahaan. </span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">TUJUAN
PENELITIAN</span></b><b><span style="font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;"> </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tujuan penelitian ini untuk
mengetahui kinerja keuangan pada PT. Hanjaya Mandala Sampoerna, Tbk. ditinjau
dari analisis rasio keuangan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">METODE
PENELITIAN </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Jenis Penelitian</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;"><span style="mso-spacerun: yes;"> </span></span></b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Jenis penelitian yang dilakukan
berupa studi deskriptif yang meliputi pengumpulan data untuk diuji hipotesis
atau menjawab pertanyaan mengenai status terakhir dari subjek penelitian.
(Kuncoro 2009:12). </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Tempat dan Waktu Penelitian </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Penelitian ini dilaksanakan pada
kantor IDX/PIPM Manado yang bertempat di Ruko Mega Smart Blok 1 No. 10, Komplek
Mega Mas Jl. Piere Tendean, Boulevard Manado, Sulawesi Utara. Proses Penelitian
dilakukan pada bulan Januari- Maret 2013. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Populasi dan Sampel </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Populasi adalah kelompok elemen
yang lengkap, yang biasanya berupa orang, objek, transaksi, atau kejadian di
mana kita tertarik untuk mempelajarinya atau menjadi objek penelitian (Kuncoro,
2009 : 118). Populasi dalam penelitian ini adalah semua laporan keuangan
perusahaan PT. HM Sampoerna. Sampel adalah suatu himpunan bagian (<i>subset</i>)
dari unit populasi. Dalam penelitian ini sampel yang di ambil yaitu laporan
keuangan perusahaan yang diterbitkan selama tiga tahun terakhir di tambah
dengan laporan pada tengah tahun, laporan keuangan PT. HM Sampoerna tahun 2009,
tahun 2010, tahun 2011 dan laporan keuangan bulan juni tahun 2012. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Metode Pengumpulan Data </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Sumber data yang digunakan dalam
penelitian ini adalah data sekunder. Data sekunder dapat didefinisikan sebagai
“data yang dikumpulkan oleh pihak lain” (Kuncoro, 2009:148). Data dalam
penelitian ini, data sekunder berupa dokumen yang diperoleh dari IDX/Bursa Efek
Indonesia malalui internet yang ada kaitannya dengan penelitian ini. Data yang
digunakan pada penelitian ini diperoleh dari laporan keuangan pada perusahaan
PT. HM Sampoerna Tbk. tahun 2009 sampai dengan bulan juni tahun 2012. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Metode Analisis </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Metode analisa yang digunakan
adalah metode analisa horizontal. Kasmir (2008:69) menyatakan metode analisa
horizontal yaitu membandingan laporan keuangan untuk beberapa periode. Dari
hasil analisis ini akan terlihat perkembangan perusahaan dari periode satu ke
periode yang lain. Munawir, dikutip dalam Faizal (2008:41) menyatakan dalam
menganalisa dan menilai posisi keuangan dan potensi atau kemajuan-kemajuan
perusahaan, faktor-faktor utama</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #0070c0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%;">HASIL
PENELITIAN DAN PEMBAHASAN </span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Gambaran Umum Perusahaan</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">PT Hanjaya Mandala Sampoerna
Tbk. (”Perseroan”/“Sampoerna”) merupakan salah satu produsen rokok terkemuka di
Indonesia. Kami memproduksi sejumlah merek rokok kretek yang dikenal luas,
seperti <i>Sampoerna A Mild, Sampoerna Kretek</i>, serta “Raja Kretek” yang
legendaris <i>Dji Sam Soe</i>. Sejarah dan kesuksesan Sampoerna tidak dapat
dipisahkan dari sejarah keluarga Sampoerna sebagai pendirinya. Pada tahun 1913,
Liem Seeng Tee, seorang imigran asal Cina, mulai membuat dan menjual rokok
kretek linting tangan di rumahnya di Surabaya, Indonesia. Perusahaan kecilnya
merupakan salah satu perusahaan pertama yang memproduksi dan memasarkan rokok
kretek maupun rokok putih. Setelah usahanya berkembang cukup mapan, Liem Seeng
Tee mengubah nama keluarganya sekaligus nama perusahaannya menjadi Sampoerna,
dan memindahkan tempat tinggal keluarga dan pabriknya ke sebuah kompleks
bangunan yang terbengkalai di Surabaya, yang kemudian direnovasinya.</span></div>
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<br /></div>
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<br />
<div class="Default">
<b><span style="color: #bfbfbf; font-size: 11.0pt; mso-themecolor: background1; mso-themeshade: 191;">Hasil Penelitian</span></b><br />
<div class="separator" style="clear: both; text-align: center;">
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</div>
</div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br />
<span style="color: #002060;">1. Rasio Likuiditas </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br />
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12pt; line-height: 115%;">Tabel 2 Perbandingan Rasio
Likuiditas PT. HM Sampoerna Tbk. Tahun 2009 dan 2010</span></b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent5" style="border-collapse: collapse; border: none; mso-border-alt: solid #4BACC6 1.0pt; mso-border-themecolor: accent5; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed;">
<tbody>
<tr style="height: 4.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Keterangan </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2009 </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2010 </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Hasil </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Interpretasi </span></div>
</td>
</tr>
<tr style="height: 4.5pt; mso-yfti-irow: 1;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.5pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rasio Lancar </span></div>
</td>
<td style="border: none; height: 4.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">188,06% </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.5pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">161,25% </span></div>
</td>
<td style="border: none; height: 4.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Turun </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.5pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
</td>
</tr>
<tr style="height: 4.5pt; mso-yfti-irow: 2;">
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rasio Cepat </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">48,68% </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">61,00% </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
<tr style="height: 4.5pt; mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rasio Kas </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border: none; height: 4.5pt; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">7,85% </span></div>
</td>
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">32,82% </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border: none; height: 4.5pt; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tabel 3 Perbandingan Rasio
Likuiditas PT. HM Sampoerna Tbk. Tahun 2010 dan 2011</span></b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent5" style="border-collapse: collapse; border: none; mso-border-alt: solid #4BACC6 1.0pt; mso-border-themecolor: accent5; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed;">
<tbody>
<tr style="height: 4.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Keterangan </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2010 </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2011 </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Hasil </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Interpretasi </span></div>
</td>
</tr>
<tr style="height: 4.5pt; mso-yfti-irow: 1;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.5pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rasio Lancar </span></div>
</td>
<td style="border: none; height: 4.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">161,25% </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.5pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">174,93% </span></div>
</td>
<td style="border: none; height: 4.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.5pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
<tr style="height: 4.5pt; mso-yfti-irow: 2;">
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rasio Cepat </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">61,00% </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">69,94% </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
<tr style="height: 4.5pt; mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rasio Kas </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border: none; height: 4.5pt; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">32,82% </span></div>
</td>
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">24,38% </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border: none; height: 4.5pt; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Turun </span></div>
</td>
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tabel 4 Perbandingan rasio
Likuiditas PT. HM Sampoerna Tbk. Tahun 2011 dan Juni 2012</span></b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent5" style="border-collapse: collapse; border: none; mso-border-alt: solid #4BACC6 1.0pt; mso-border-themecolor: accent5; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed;">
<tbody>
<tr style="height: 4.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Keterangan </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2011 </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Juni 2012 </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Hasil </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Interpretasi </span></div>
</td>
</tr>
<tr style="height: 4.5pt; mso-yfti-irow: 1;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.5pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rasio Lancar </span></div>
</td>
<td style="border: none; height: 4.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">174,93% </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.5pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">142,15% </span></div>
</td>
<td style="border: none; height: 4.5pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Turun </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.5pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
</td>
</tr>
<tr style="height: 4.5pt; mso-yfti-irow: 2;">
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rasio Cepat </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">69,94% </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">44,18% </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Turun </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak baik </span></div>
</td>
</tr>
<tr style="height: 4.5pt; mso-yfti-irow: 3; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rasio Kas </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border: none; height: 4.5pt; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">24,38% </span></div>
</td>
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">24,69% </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border: none; height: 4.5pt; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 74.4pt;" valign="top" width="99"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #002060;">2. Rasio Solvabilitas </span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tabel 5 Perbandingan rasio
Solvabilitas PT. HM Sampoerna Tbk. Tahun 2009 dan 2010</span></b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent5" style="border-collapse: collapse; border: none; mso-border-alt: solid #4BACC6 1.0pt; mso-border-themecolor: accent5; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed;">
<tbody>
<tr style="height: 4.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Keterangan </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2009 </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2010 </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Hasil </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Interpretasi </span></div>
</td>
</tr>
<tr style="height: 10.3pt; mso-yfti-irow: 1;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.3pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rasio Hutang atas Aktiva </span></div>
</td>
<td style="border: none; height: 10.3pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">40,92% </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.3pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">50,23% </span></div>
</td>
<td style="border: none; height: 10.3pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.3pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
</td>
</tr>
<tr style="height: 10.2pt; mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rasio Hutang atas Modal </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">69,3% </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">100,9% </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tabel 6 Perbandingan rasio
Solvabilitas PT. HM Sampoerna Tbk. Tahun 2010 dan 2011</span></b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent5" style="border-collapse: collapse; border: none; mso-border-alt: solid #4BACC6 1.0pt; mso-border-themecolor: accent5; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed;">
<tbody>
<tr style="height: 4.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Keterangan </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2010 </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2011 </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Hasil </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Interpretasi </span></div>
</td>
</tr>
<tr style="height: 10.3pt; mso-yfti-irow: 1;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.3pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rasio Hutang atas Aktiva </span></div>
</td>
<td style="border: none; height: 10.3pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">50,23% </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.3pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">47,35% </span></div>
</td>
<td style="border: none; height: 10.3pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Turun </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.3pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
<tr style="height: 10.2pt; mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rasio Hutang atas Modal </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">100,9% </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">89,93% </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Turun </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tabel 7 Perbandingan rasio
Solvabilitas PT. HM Sampoerna Tbk. Tahun 2011 dan Juni 2012</span></b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent5" style="border-collapse: collapse; border: none; mso-border-alt: solid #4BACC6 1.0pt; mso-border-themecolor: accent5; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed;">
<tbody>
<tr style="height: 4.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Keterangan </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2011 </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Juni 2012 </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Hasil </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Interpretasi </span></div>
</td>
</tr>
<tr style="height: 10.3pt; mso-yfti-irow: 1;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.3pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rasio Hutang atas Aktiva </span></div>
</td>
<td style="border: none; height: 10.3pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">47,35% </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.3pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">56,70% </span></div>
</td>
<td style="border: none; height: 10.3pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.3pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
</td>
</tr>
<tr style="height: 10.2pt; mso-yfti-irow: 2; mso-yfti-lastrow: yes;">
<td style="border: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rasio Hutang atas Modal </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">89,93% </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">130,81% </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #002060;">3. Rasio Aktivitas </span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tabel 8 Perbandingan rasio
Aktivitas PT. HM Sampoerna Tbk. Tahun 2009 dan 2010</span></b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent5" style="border-collapse: collapse; border: none; mso-border-alt: solid #4BACC6 1.0pt; mso-border-themecolor: accent5; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed;">
<tbody>
<tr style="height: 4.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Keterangan </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2009 </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2010 </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Hasil </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Interpretasi </span></div>
</td>
</tr>
<tr style="height: 10.2pt; mso-yfti-irow: 1;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.2pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Perputaran Total aktiva </span></div>
</td>
<td style="border: none; height: 10.2pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2,19 X </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.2pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2,11 X </span></div>
</td>
<td style="border: none; height: 10.2pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Turun </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.2pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
</td>
</tr>
<tr style="height: 10.3pt; mso-yfti-irow: 2;">
<td style="border: solid #4BACC6 1.0pt; height: 10.3pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Perputaran Aktiva Tetap </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.3pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">9,04 X </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.3pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">10,61 X </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.3pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.3pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
<tr style="height: 10.2pt; mso-yfti-irow: 3;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.2pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rata-rata Umur Piutang </span></div>
</td>
<td style="border: none; height: 10.2pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">6,6 hari </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.2pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">8,3 hari </span></div>
</td>
<td style="border: none; height: 10.2pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.2pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
</td>
</tr>
<tr style="height: 10.35pt; mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border: solid #4BACC6 1.0pt; height: 10.35pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Perputaran Persediaan </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.35pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2,90 X </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.35pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">3,13 X </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.35pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.35pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tabel 9 Perbandingan rasio
Aktivitas PT. HM Sampoerna Tbk. Tahun 2010 dan 2011</span></b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent5" style="border-collapse: collapse; border: none; mso-border-alt: solid #4BACC6 1.0pt; mso-border-themecolor: accent5; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed;">
<tbody>
<tr style="height: 4.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Keterangan </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2010 </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2011 </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Hasil </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Interpretasi </span></div>
</td>
</tr>
<tr style="height: 10.2pt; mso-yfti-irow: 1;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.2pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Perputaran Total aktiva </span></div>
</td>
<td style="border: none; height: 10.2pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2,11 X </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.2pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2,72 X </span></div>
</td>
<td style="border: none; height: 10.2pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.2pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
<tr style="height: 10.3pt; mso-yfti-irow: 2;">
<td style="border: solid #4BACC6 1.0pt; height: 10.3pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Perputaran Aktiva Tetap </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.3pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">10,61 X </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.3pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">13,72 X </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.3pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.3pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
<tr style="height: 10.2pt; mso-yfti-irow: 3;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.2pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rata-rata Umur Piutang </span></div>
</td>
<td style="border: none; height: 10.2pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">8,3 hari </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.2pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">7,4 hari </span></div>
</td>
<td style="border: none; height: 10.2pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Turun </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.2pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
<tr style="height: 10.3pt; mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border: solid #4BACC6 1.0pt; height: 10.3pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Perputaran Persediaan </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.3pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">3,13 X </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.3pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">4,22 X </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.3pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.3pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tabel 10 Perbandingan rasio
Aktivitas PT. HM Sampoerna Tbk. Tahun 2011 dan Juni 2012</span></b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent5" style="border-collapse: collapse; border: none; mso-border-alt: solid #4BACC6 1.0pt; mso-border-themecolor: accent5; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed;">
<tbody>
<tr style="height: 4.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Keterangan </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2011 </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Juni 2012 </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Hasil </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Interpretasi </span></div>
</td>
</tr>
<tr style="height: 10.25pt; mso-yfti-irow: 1;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.25pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Perputaran Total aktiva </span></div>
</td>
<td style="border: none; height: 10.25pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2,72 X </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.25pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">1,66 X </span></div>
</td>
<td style="border: none; height: 10.25pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Turun </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.25pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
</td>
</tr>
<tr style="height: 10.2pt; mso-yfti-irow: 2;">
<td style="border: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Perputaran Aktiva Tetap </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">13,72 X </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">8,00 X </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Turun </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
</td>
</tr>
<tr style="height: 10.3pt; mso-yfti-irow: 3;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.3pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Rata-rata Umur Piutang </span></div>
</td>
<td style="border: none; height: 10.3pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">7,4 hari </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.3pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">15 hari </span></div>
</td>
<td style="border: none; height: 10.3pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 10.3pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
</td>
</tr>
<tr style="height: 10.2pt; mso-yfti-irow: 4; mso-yfti-lastrow: yes;">
<td style="border: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Perputaran Persediaan </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">4,22 X </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2,31 X </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Turun </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 10.2pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 76.9pt;" valign="top" width="103"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #002060;">4. Rasio Profitabilitas </span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tabel 11 Perbandingan rasio
Profitabilitas PT. HM Sampoerna Tbk. Tahun 2009 dan 2010</span></b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent5" style="border-collapse: collapse; border: none; mso-border-alt: solid #4BACC6 1.0pt; mso-border-themecolor: accent5; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed;">
<tbody>
<tr style="height: 4.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Keterangan </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2009 </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2010 </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Hasil </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Interpretasi </span></div>
</td>
</tr>
<tr style="height: 4.55pt; mso-yfti-irow: 1;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Net Profit Margin </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
</td>
<td style="border: none; height: 4.55pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">13,06% </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">14,80% </span></div>
</td>
<td style="border: none; height: 4.55pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
<tr style="height: 4.55pt; mso-yfti-irow: 2;">
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Return On Asset </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">28,73% </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">31,29% </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
<tr style="height: 4.55pt; mso-yfti-irow: 3;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Return On Equity </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
</td>
<td style="border: none; height: 4.55pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">48,65% </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">62,88% </span></div>
</td>
<td style="border: none; height: 4.55pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
<tr style="height: 4.55pt; mso-yfti-irow: 4;">
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Gross Profit Margin </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">28,82% </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">29,17% </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
<tr style="height: 4.55pt; mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Operating Profit Margin </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border: none; height: 4.55pt; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">18,50% </span></div>
</td>
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">20,16% </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border: none; height: 4.55pt; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tabel 12 Perbandingan rasio
Profitabilitas PT. HM Sampoerna Tbk. Tahun 2010 dan 2011</span></b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent5" style="border-collapse: collapse; border: none; mso-border-alt: solid #4BACC6 1.0pt; mso-border-themecolor: accent5; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed;">
<tbody>
<tr style="height: 4.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Keterangan </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2010 </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2011 </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Hasil </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Interpretasi </span></div>
</td>
</tr>
<tr style="height: 4.55pt; mso-yfti-irow: 1;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Net Profit Margin </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
</td>
<td style="border: none; height: 4.55pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">14,80% </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">15,26% </span></div>
</td>
<td style="border: none; height: 4.55pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
<tr style="height: 4.55pt; mso-yfti-irow: 2;">
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Return On Asset </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">31,29% </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">41,62% </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
<tr style="height: 4.55pt; mso-yfti-irow: 3;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Return On Equity </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
</td>
<td style="border: none; height: 4.55pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">62,88% </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">79,05% </span></div>
</td>
<td style="border: none; height: 4.55pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
<tr style="height: 4.55pt; mso-yfti-irow: 4;">
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Gross Profit Margin </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">29,17% </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">28,74% </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Turun </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
</td>
</tr>
<tr style="height: 4.55pt; mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Operating Profit Margin </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border: none; height: 4.55pt; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">20,16% </span></div>
</td>
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">20,64% </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border: none; height: 4.55pt; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Tabel 13 Perbandingan rasio
Profitabilitas PT. HM Sampoerna Tbk. Tahun 2011 dan Juni 2012</span></b><span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableLightListAccent5" style="border-collapse: collapse; border: none; mso-border-alt: solid #4BACC6 1.0pt; mso-border-themecolor: accent5; mso-padding-alt: 0cm 5.4pt 0cm 5.4pt; mso-table-layout-alt: fixed;">
<tbody>
<tr style="height: 4.5pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Keterangan </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">2011 </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Juni 2012 </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Hasil </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.5pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Interpretasi </span></div>
</td>
</tr>
<tr style="height: 4.55pt; mso-yfti-irow: 1;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Net Profit Margin </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
</td>
<td style="border: none; height: 4.55pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">15,26% </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">15,38% </span></div>
</td>
<td style="border: none; height: 4.55pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Naik </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Baik </span></div>
</td>
</tr>
<tr style="height: 4.55pt; mso-yfti-irow: 2;">
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Return On Asset </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">41,62% </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">25,54% </span></div>
</td>
<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Turun </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
</td>
</tr>
<tr style="height: 4.55pt; mso-yfti-irow: 3;">
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Return On Equity </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
</td>
<td style="border: none; height: 4.55pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">79,05% </span></div>
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<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">59,00% </span></div>
</td>
<td style="border: none; height: 4.55pt; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Turun </span></div>
</td>
<td style="border-bottom: none; border-left: solid #4BACC6 1.0pt; border-right: solid #4BACC6 1.0pt; border-top: none; height: 4.55pt; mso-border-left-themecolor: accent5; mso-border-right-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
</td>
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<tr style="height: 4.55pt; mso-yfti-irow: 4;">
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">1qawGross Profit Margin </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
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<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">28,74% </span></div>
</td>
<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">27,79% </span></div>
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<td style="border-bottom: solid #4BACC6 1.0pt; border-left: none; border-right: none; border-top: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-bottom-themecolor: accent5; mso-border-top-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 64; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Turun </span></div>
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<td style="border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 80; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
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<tr style="height: 4.55pt; mso-yfti-irow: 5; mso-yfti-lastrow: yes;">
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Operating Profit Margin </span></i><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;"></span></div>
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<td style="border-bottom: solid #4BACC6 1.0pt; border: none; height: 4.55pt; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">20,64% </span></div>
</td>
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">20,60% </span></div>
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<td style="border-bottom: solid #4BACC6 1.0pt; border: none; height: 4.55pt; mso-border-bottom-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Turun </span></div>
</td>
<td style="border-top: none; border: solid #4BACC6 1.0pt; height: 4.55pt; mso-border-themecolor: accent5; padding: 0cm 5.4pt 0cm 5.4pt; width: 81.35pt;" valign="top" width="108"><div class="Default" style="line-height: 115%; mso-yfti-cnfc: 16; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Tidak Baik </span></div>
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<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Pembahasan </span></b></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #002060;">1. Rasio Likuiditas </span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Ditinjau
dari rasio likuiditas secara keseluruhan keadaan perusahaan berada dalam
keadaan yang baik. Hal ini dapat kita lihat pada rasio lancar, rasio cepat dan
rasio kas bahwa pada dasarnya mengalami kenaikan. Semakin tinggi atau besarnya
nilai rasio likuiditas ini menandakan bahwa keadaan perusahaan berada dalam
kondisi baik atau <i>liquid</i>. <i>Liquid </i>yaitu keadaan dimana perusahaan
dinyatakan sehat dan dalam keadaan baik karena mampu melunasi kewajiban jangka
pendek. </span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #002060;">2. Rasio Solvabilitas </span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Untuk rasio
hutang atas modal, keadaan perusahaan sangatlah mengkhawatirkan. Hal ini dapat
dilihat pada nilai rasio yang dialami oleh perusahaan, yaitu berkisar pada
69,3% sampai 130,81%. Semakin tinggi nilai rasio ini akan semakin buruk kinerja
perusahaan. Untuk nilai 69,3% terjadi pada tahun 2009, selanjutnya naik menjadi
100,9% pada tahun 2010. Ini berarti pada tahun 2010 modal perusahaan sudah
tidak lagi mencukupi untuk menjamin hutang yang diberikan oleh kreditur. Begitu
juga yang dialami perusahaan pada pertengahan tahun 2012. Hal ini sangatlah
tidak baik bagi keadaan perusahaan. Untuk hal ini perusahaan berada pada posisi
<i>insolvable </i>yaitu keadaan dimana kemampuan perusahaan untuk membayar
hutang-hutangnya secara tepat waktu berada dalam posisi bermasalah bahkan
cenderung tidak tepat waktu.</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #002060;">3. Rasio Aktivitas </span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Semakin
kecil rasio ini, maka akan semakin buruk. Setiap tahunnya perusahaan ini
mengalami kenaikkan, ini berarti bahwa perusahaan bekerja secara efisien dan <i>likuid</i>.
Secara keseluruhan, untuk rasio aktivitas pada dasarnya keadaan perusahaan
masih dikatakan baik. Hal ini dapat dilihat pada keempat rasio aktivitas
menunjukkan adanya peningkatan di setiap tahun. </span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #002060;">4. Rasio Profitabilitas </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: #bfbfbf; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-themecolor: background1; mso-themeshade: 191;">Semakin besar rasio ini akan
semakin baik bagi kinerja perusahaan. Secara keseluruhan, untuk rasio
profitabilitas ini perusahaan berada dalam keadaan yang baik. Hal ini dapat
kita lihat pada peningkatan yang ada dalam data rasio profitabilitas. Peningkatan
ini menunjukkan bahwa keberhasilan perusahaan untuk menghasilkan laba setiap
tahun semakin meningkat.</span></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<br /></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<b><span style="color: #0070c0;">KESIMPULAN</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: #0070c0;"></span></b></div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">Kesimpulan
penelitian ini, adalah: </span></div>
<div class="Default" style="line-height: 115%; margin-bottom: 1.3pt; text-align: justify;">
<span style="color: #002060;">1. Rasio likuiditas</span> <span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">perusahaan
berada dalam keadaan yang baik. Hal ini dapat dilihat pada rasio lancar, rasio
cepat dan rasio kas bahwa pada dasarnya mengalami kenaikan. Semakin tinggi atau
besarnya nilai rasio likuiditas, menandakan keadaan perusahaan berada dalam
kondisi liquid. Liquid yaitu keadaan dimana perusahaan dinyatakan sehat dan
dalam keadaan baik karena mampu melunasi kewajiban jangka pendek. </span></div>
<div class="Default" style="line-height: 115%; margin-bottom: 1.3pt; text-align: justify;">
<span style="color: #002060;">2. Rasio solvabilitas</span> <span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">perusahaan
berada pada posisi insolvable. Hal ini dapat dilihat pada rasio solvabilitas
keadaan modal perusahaan tidak mencukupi untuk menjamin hutang yang diberikan
oleh kreditur. Insolvable yaitu keadaan dimana kemampuan perusahaan untuk
membayar hutang-hutangnya secara tepat waktu berada dalam posisi bermasalah
bahkan cenderung tidak tepat waktu. </span></div>
<div class="Default" style="line-height: 115%; margin-bottom: 1.3pt; text-align: justify;">
<span style="color: #002060;">3. Rasio aktivitas</span> <span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">perusahaan
dikatakan baik. Hal ini dapat dilihat pada keempat rasio aktivitas menunjukkan
adanya peningkatan dari tahun ke tahun.</span> </div>
<div class="Default" style="line-height: 115%; text-align: justify;">
<span style="color: #002060;">4. Rasio profitabilitas</span> <span style="color: #bfbfbf; mso-themecolor: background1; mso-themeshade: 191;">perusahaan dalam posisi yang
baik. Hal ini dapat dilihat pada peningkatan rasio profitabilitas, hal ini
menunjukkan keberhasilan perusahaan untuk menghasilkan laba setiap tahun
semakin meningkat. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-46637519271575474862014-03-14T20:26:00.000-07:002014-03-20T20:28:55.311-07:00Software Akuntansi Laporan Keuangan Terbaik<!--[if gte mso 9]><xml>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Saat ini dan <span style="color: #00b0f0; text-decoration: none; text-underline: none;">Laku.com Belanja Online Grosir Eceran Murah dan Aman</span> banyak
sekali software-software buatan anak negeri yang bermunculan di pasaran. Baik
game, edukasi dan dalam bidang keuangan. Adalah PT Zahir Internasional salah
satu produsen software anak negeri dalam bidang laporan keuangan dengan
produknya yang diberi nama "Zahir Accounting Software"-<b><span style="color: #00b0f0; text-decoration: none; text-underline: none;">Software
Akuntansi Laporan Keuangan Terbaik</span></b>.</span></div>
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<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiw1XZxTUzY6LjM6-qaOLvl6257qFkGXU5kR2QGsxqk6XAv_3Y5C5aVo_NSL2ccklx9288nPniIv9Cdz7nmfVofp_gNylFJKom25ZKoBs7ypKVqGyEuXzUTHjmollS_zcdfgr9POCw6NqRO/s1600/Zahir-accounting-software.gif" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiw1XZxTUzY6LjM6-qaOLvl6257qFkGXU5kR2QGsxqk6XAv_3Y5C5aVo_NSL2ccklx9288nPniIv9Cdz7nmfVofp_gNylFJKom25ZKoBs7ypKVqGyEuXzUTHjmollS_zcdfgr9POCw6NqRO/s1600/Zahir-accounting-software.gif" /></a></div>
<br />
<a name='more'></a><br /></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Zahir Accounting Software sebagai <b><span style="color: #00b0f0; text-decoration: none; text-underline: none;">Software Akuntansi</span> <span style="color: #00b0f0; text-decoration: none; text-underline: none;">Laporan Keuangan
Terbaik</span></b> cocok dengan berbagai jenis bidang usaha.Dari usaha
manufaktur sampai jasa, dari usaha komersial atau profit sampai usaha
nonprofit, seperti yayasan. <span style="color: #00b0f0; text-decoration: none; text-underline: none;">Software
Akuntansi Laporan Keuangan Terbaik</span> dirancang untuk memberikan
kemudahan bagi penggunanya serta memiliki fitur dan tampilan yang sangat
sederhana sehingga sangat mudah untuk dimengerti bagi pengguna maupun
pembacanya. Mulai dari penginputan data hingga penyajian laporan keuangan sudah
terintegarsi dan terotomatisasi sehingga seluruh penginputan dapat langsung
diproses saat itu juga secara otomatis. Beragam <span style="color: #00b0f0; text-decoration: none; text-underline: none;">contoh laporan
keuangan</span> pun dapat tersajikan dari <span style="color: #00b0f0; text-decoration: none; text-underline: none;">software akuntansi</span> ini sesuai dengan
kebutuhan yang kita inginkan.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Beberapa penghargaan yang diraih oleh PT Zahir Internasional sebagai <b><i>Software
Akuntansi Laporan Keuangan Terbaik</i></b> antara lain:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff9999; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- <span style="color: #ff9999; text-decoration: none; text-underline: none;">Awards : Top
Rating Dari Tucows.com</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff9999; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- <span style="color: #ff9999; text-decoration: none; text-underline: none;">Awards : 4 Star
Rating Dari Redaksi Freedownloadscenter.com</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff9999; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- <span style="color: #ff9999; text-decoration: none; text-underline: none;">Awards : Top
Rating Dari Tucows</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff9999; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- <span style="color: #ff9999; text-decoration: none; text-underline: none;">Awards : PT
Zahir Internasional Meraih Pengakuan Internasional ISO 9001:2008</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff9999; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- <span style="color: #ff9999; text-decoration: none; text-underline: none;">Awards : Zahir
Accounting Juara Pertama Teknopreneur Award 2008</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff9999; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- <span style="color: #ff9999; text-decoration: none; text-underline: none;">Awards : PT
Zahir Internasional Terpilih Sebagai Best Enterprise 50 Majalah SWA</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff9999; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- <span style="color: #ff9999; text-decoration: none; text-underline: none;">Awards : Review
Zahir Small Business Accounting oleh Majalah Info Komputer</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff9999; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- <span style="color: #ff9999; text-decoration: none; text-underline: none;">Awards : Winner
APICTA - Indonesia 2004</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff9999; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- <span style="color: #ff9999; text-decoration: none; text-underline: none;">Awards : Zahir
Accounting Best of The Best Apicta Indonesia 2003</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #ff9999; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">- <span style="color: #ff9999; text-decoration: none; text-underline: none;">Awards : Winner
in Apicta Indonesia 2003</span></span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Selain itu, PT Zahir Internasional juga merambah dunia pendidikan yaitu
dengan menjadi akademik partner. Hal ini bermaksud untuk memberikan edukasi
tentang <b><span style="color: #00b0f0; text-decoration: none; text-underline: none;">Software
Akuntansi Laporan Keuangan Terbaik</span></b> untuk dunia pendidikan yang
tentunya akan berguna bagi mahasiswa tersebut sebagai bekal ketika memasuki
dunia kerja.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dengan demikian, maka tentu sudah tidak diragukan lagi bahwa Zahir
Accounting Software merupakan produk lokal berupa software akuntansi yang
terbaik dan tentu akan terus mempertahankan reputasinya dengan memberikan
kualitas produk dan layanan yang semakin untuk kedepannya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 12.0pt; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Berikut adalah cuplikan Pelanggan <b><span style="color: #00b0f0; text-decoration: none; text-underline: none;">Software
Akuntansi Laporan Keuangan Terbaik</span></b>:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">1. Success Story : PT Makassar Indomedia (Media & Percetakan)</span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Dengan konsep Majalah Gratis (Free Magazine) yang terbit secara bulanan,
Makassar Terkini berisikan berbagai informasi tentang usaha, bisnis, perdagangan,
informasi penting dan berita-berita seputar kawasan kota Makassar yang sedang
berkembang. Berdiri sejak tahun Juni 2003 dibawah bendera PT. Makassar
Indomedia yang dipimpin oleh Adhi Santoso, mampu menjadi pelopor dan pemimpin
di pasar majalah gratis di Makassar dan Indonesia Timur dengan oplah mencapai
10 ribu per bulannya.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">2. Success Story : PT Tara Cell Intrabuana (Penyewaan & Kontraktor BTS)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perusahaan yang berdiri pada tahun 2008 ini merupakan perusahaan yang
bergerak dibidang penyewaan & kontraktor BTS. Dengan melihat ladang-ladang
yang masih luas dan berpotensi untuk dijadikan tempat pemasangan BTS merupakan
awal dan alasan dari PT Tara Cell Intrabuana berdiri.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">3. Success Story : PT Mitrajaya Pasopati (Distributor & Retail)</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 12.0pt; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Kertas merupakan salah satu alat tulis utama yang sangat dibutuhkan oleh
manusia saat ini. Tanpa adanya kertas mungkin manusia akan sulit untuk mencatat
atau mengabadikan hal-hal penting yang dijadikan memory dalam hidupnya bahkan
untuk operasional kegiatan belajar mengajar dan pekerjaan lainnya keberadaan
kertas sangat dibutuhkan. Oleh karena itu, PT Mitrajaya Pasopati melihat semua
kejadian diatas dengan sudut pandang dunia bisnis yang menggiurkan. Perusahaan
yang merupakan salah satu dari Grup SinarMas ini mendistribusikan kertas-kertas
untuk kebutuhan perkantoran yang dikenal dengan nama “Office Print” selama
kurang lebih 10 tahun.</span></div>
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<span style="color: #00b0f0; font-family: "Times New Roman","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Selain kertas, perusahaan yang mempunyai pasar di
tingkat nasional ini juga mendistribusikan berbagai macam produk seperti
tissue, air mineral bahkan kira-kira sudah 3,5 tahun yang lalu membuka Toko
Buku yang menjual berbagai macam buku-buku bacaan untuk anak-anak dan beberapa
buku-buku umum yang dikenal dengan nama “Toko Buku Platinum”. Kredibilitas,
ketersediaan barang dan pengiriman tepat waktu menjadi alasan para customer
memilih PT Mitrajaya Pasopati sebagai pilihan pertama mereka.</span></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: red;">Source: http://update-seputar-software.blogspot.com/2012/01/software-akuntansi-laporan-keuangan.html</span></i></div>
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<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<b><span style="color: #ffc000; font-family: "Andalus","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan</span></b><span style="color: #00b050; font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"> adalah catatan informasi keuangan suatu perusahaan pada suatu <a href="http://id.wikipedia.org/wiki/Periode_akuntansi" title="Periode akuntansi"><span style="color: #00b050; text-decoration: none; text-underline: none;">periode
akuntansi</span></a> yang dapat digunakan untuk menggambarkan kinerja
perusahaan tersebut. Laporan keuangan adalah bagian dari proses <a href="http://id.wikipedia.org/w/index.php?title=Pelaporan_keuangan&action=edit&redlink=1" title="Pelaporan keuangan (halaman belum tersedia)"><span style="color: #00b050; text-decoration: none; text-underline: none;">pelaporan keuangan</span></a>.
Laporan keuangan yang lengkap biasanya meliputi :</span></div>
<ul type="disc">
<li class="MsoNormal" style="color: #00b050; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://id.wikipedia.org/wiki/Neraca_%28akuntansi%29" title="Neraca (akuntansi)"><span style="color: #00b050; text-decoration: none; text-underline: none;">Neraca</span></a></span></li>
<li class="MsoNormal" style="color: #00b050; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://id.wikipedia.org/wiki/Laporan_laba_rugi" title="Laporan laba rugi"><span style="color: #00b050; text-decoration: none; text-underline: none;">Laporan laba rugi</span></a></span></li>
<li class="MsoNormal" style="color: #00b050; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://id.wikipedia.org/w/index.php?title=Laporan_perubahan_ekuitas&action=edit&redlink=1" title="Laporan perubahan ekuitas (halaman belum tersedia)"><span style="color: #00b050; text-decoration: none; text-underline: none;">Laporan
perubahan ekuitas</span></a></span></li>
<li class="MsoNormal" style="color: #00b050; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan
perubahan posisi keuangan yang dapat disajikan berupa <a href="http://id.wikipedia.org/wiki/Laporan_arus_kas" title="Laporan arus kas"><span style="color: #00b050; text-decoration: none; text-underline: none;">laporan arus kas</span></a> atau <a href="http://id.wikipedia.org/w/index.php?title=Laporan_arus_dana&action=edit&redlink=1" title="Laporan arus dana (halaman belum tersedia)"><span style="color: #00b050; text-decoration: none; text-underline: none;">laporan arus dana</span></a></span></li>
<li class="MsoNormal" style="color: #00b050; mso-list: l1 level1 lfo1; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Catatan
dan laporan lain serta materi penjelasan yang merupakan bagian integral
dari laporan keuangan</span></li>
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<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: #00b050; font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Unsur yang berkaitan secara langsung dengan pengukuran
posisi keuangan adalah <a href="http://id.wikipedia.org/wiki/Aset" title="Aset"><span style="color: #00b050; text-decoration: none; text-underline: none;">aset</span></a>,
<a href="http://id.wikipedia.org/wiki/Kewajiban" title="Kewajiban"><span style="color: #00b050; text-decoration: none; text-underline: none;">kewajiban</span></a>,dan
<a href="http://id.wikipedia.org/wiki/Ekuitas" title="Ekuitas"><span style="color: #00b050; text-decoration: none; text-underline: none;">ekuitas</span></a>.
Sedangkan unsur yang berkaitan dengan pengukuran kinereja dalam <a href="http://id.wikipedia.org/wiki/Laporan_laba_rugi" title="Laporan laba rugi"><span style="color: #00b050; text-decoration: none; text-underline: none;">laporan laba
rugi</span></a> adalah <a href="http://id.wikipedia.org/wiki/Penghasilan" title="Penghasilan"><span style="color: #00b050; text-decoration: none; text-underline: none;">penghasilan</span></a> dan <a href="http://id.wikipedia.org/wiki/Beban" title="Beban"><span style="color: #00b050; text-decoration: none; text-underline: none;">beban</span></a>. Laporan posisi keuangan biasanya mencerminkan berbagai
unsur <a href="http://id.wikipedia.org/wiki/Laporan_laba_rugi" title="Laporan laba rugi"><span style="color: #00b050; text-decoration: none; text-underline: none;">laporan laba rugi</span></a> dan perubahan dalam berbagai
unsur <a href="http://id.wikipedia.org/wiki/Neraca" title="Neraca"><span style="color: #00b050; text-decoration: none; text-underline: none;">neraca</span></a>.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify;">
<b><span style="color: #ffc000; font-family: "Andalus","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Perbedaan Pelaporan dan Laporan Keuangan</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b050; font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Haruslah dibedakan antara pengertian <a href="http://id.wikipedia.org/w/index.php?title=Pelaporan_keuangan&action=edit&redlink=1" title="Pelaporan keuangan (halaman belum tersedia)"><span style="color: #00b050; text-decoration: none; text-underline: none;">Pelaporan keuangan</span></a> (<i>financial
reporting</i>) dan laporan keuangan (<i>financial reports</i>). <a href="http://id.wikipedia.org/w/index.php?title=Pelaporan_Keuangan&action=edit&redlink=1" title="Pelaporan Keuangan (halaman belum tersedia)"><span style="color: #00b050; text-decoration: none; text-underline: none;">Pelaporan Keuangan</span></a>
meliputi segala aspek yang berkaitan dengan penyediaan dan penyampaian
informasi keuangan. Aspek-aspek tersebut antara lain lembaga yang terlibat
(misalnya penyusunan standar, badan pengawas dari pemerintah atau <a href="http://id.wikipedia.org/wiki/Pasar_modal" title="Pasar modal"><span style="color: #00b050; text-decoration: none; text-underline: none;">pasar modal</span></a>,
<a href="http://id.wikipedia.org/wiki/Organisasi_profesi" title="Organisasi profesi"><span style="color: #00b050; text-decoration: none; text-underline: none;">organisasi profesi</span></a>, dan entitas pelapor),
peraturan yang berlaku termasuk PABU (Prinsip Akuntansi Berterima Umum atau
Generally Accepted Accounting Principles/GAAP). Laporan keuangan hanyalah salah
satu medium dalam penyampaian informasi. Bahkan seharusnya harus dibedakan pula
antara <a href="http://id.wikipedia.org/w/index.php?title=Statemen&action=edit&redlink=1" title="Statemen (halaman belum tersedia)"><span style="color: #00b050; text-decoration: none; text-underline: none;">statemen</span></a> (<i>statement</i>)
dan <a href="http://id.wikipedia.org/w/index.php?title=Laporan&action=edit&redlink=1" title="Laporan (halaman belum tersedia)"><span style="color: #00b050; text-decoration: none; text-underline: none;">laporan</span></a></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify;">
<b><span style="color: #ffc000; font-family: "Andalus","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pemakai Laporan Keuangan</span></b></div>
<ul style="margin-top: 0cm;" type="disc">
<li class="MsoNormal" style="color: #00b050; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://id.wikipedia.org/wiki/Investor" title="Investor"><span style="color: #00b050; text-decoration: none; text-underline: none;">Investor</span></a></span></li>
<li class="MsoNormal" style="color: #00b050; margin-bottom: .0001pt; margin-bottom: 0cm; mso-list: l0 level1 lfo2; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Karyawan</span></li>
<li class="MsoNormal" style="color: #00b050; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://id.wikipedia.org/w/index.php?title=Pemberi_Pinjaman&action=edit&redlink=1" title="Pemberi Pinjaman (halaman belum tersedia)"><span style="color: #00b050; text-decoration: none; text-underline: none;">Pemberi Pinjaman</span></a></span></li>
<li class="MsoNormal" style="color: #00b050; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://id.wikipedia.org/wiki/Pemasok" title="Pemasok"><span style="color: #00b050; text-decoration: none; text-underline: none;">Pemasok</span></a>
dan <a href="http://id.wikipedia.org/wiki/Kreditor" title="Kreditor"><span style="color: #00b050; text-decoration: none; text-underline: none;">Kreditor</span></a>
usaha lainnya</span></li>
<li class="MsoNormal" style="color: #00b050; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Pelanggan</span></li>
<li class="MsoNormal" style="color: #00b050; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;"><a href="http://id.wikipedia.org/wiki/Pemerintah" title="Pemerintah"><span style="color: #00b050; text-decoration: none; text-underline: none;">Pemerintah</span></a></span></li>
<li class="MsoNormal" style="color: #00b050; mso-list: l0 level1 lfo2; mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; tab-stops: list 36.0pt; text-align: justify;"><span style="font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Masyarakat</span></li>
</ul>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; mso-outline-level: 2; text-align: justify;">
<b><span style="color: #ffc000; font-family: "Andalus","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Tujuan Laporan Keuangan</span></b></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span style="color: #00b050; font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Menurut <a href="http://id.wikipedia.org/w/index.php?title=Standar_Akuntansi_Keuangan&action=edit&redlink=1" title="Standar Akuntansi Keuangan (halaman belum tersedia)"><span style="color: #00b050; text-decoration: none; text-underline: none;">Standar
Akuntansi Keuangan</span></a> yang dikeluarkan oleh <a href="http://id.wikipedia.org/wiki/Ikatan_Akuntan_Indonesia" title="Ikatan Akuntan Indonesia"><span style="color: #00b050; text-decoration: none; text-underline: none;">Ikatan Akuntan Indonesia</span></a> tujuan laporan
keuangan adalah Menyediakan informasi yang menyangkut posisi keuangan, kinerja,
serta perubahan posisi keuangan suatu perusahaan yang bermanfaat bagi sejumlah
besar pemakai dalam pengambilan keputusan.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: #00b050; font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan yang disusun untuk tujuan ini
memenuhi kebutuhan bersama sebagian besar pemakai. Namun demikian, laporan
keuangan tidak menyediakan semua informasi yang mungkin dibutuhkan pemakai
dalam mengambil keputusan <a href="http://id.wikipedia.org/wiki/Ekonomi" title="Ekonomi"><span style="color: #00b050; text-decoration: none; text-underline: none;">ekonomi</span></a> karena secara umum menggambarkan pengaruh keuangan dan
kejadian masa lalu, dan tidak diwajibkan untuk menyediakan informasi
nonkeuangan.</span></div>
<div class="MsoNormal" style="mso-margin-bottom-alt: auto; mso-margin-top-alt: auto; text-align: justify;">
<span style="color: #00b050; font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Laporan keuangan juga menunjukan apa yang telah
dilakukan manajemen (<i>stewardship</i>), atau pertanggungjawaban manajemen
atas sumber daya yang dipercayakan kepadanya. Pemakai yang ingin melihat apa
yang telah dilakukan atau pertanggungjawaban manajemen berbuat demikian agar
mereka dapat membuat keputusan <a href="http://id.wikipedia.org/wiki/Ekonomi" title="Ekonomi"><span style="color: #00b050; text-decoration: none; text-underline: none;">ekonomi</span></a>. Keputusan ini mencakup, misalnya, keputusan untuk
menahan atau menjual <a href="http://id.wikipedia.org/wiki/Investasi" title="Investasi"><span style="color: #00b050; text-decoration: none; text-underline: none;">investasi</span></a> mereka dalam perusahaan atau keputusan untuk
mengangkat kembali atau mengganti manajemen.</span></div>
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<br /></div>
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<b><span style="color: #ffc000; font-family: "Andalus","serif"; font-size: 12.0pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Karakteristik Kualitatif Laporan
Keuangan</span></b></div>
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<span style="color: #00b050; font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">Karakteristik kualitatif merupakan ciri khas yang membuat informasi dalam
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pokok yaitu :</span></div>
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Dipahami</span></li>
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<span style="color: #00b050; font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">informasi yang disajikan dalam laporan keuangan dapat
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<span style="color: #00b050; font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">laporan keuangan dianggap jika informasi yang
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<span style="color: #00b050; font-family: "Andalus","serif"; font-size: 11.5pt; line-height: 115%; mso-fareast-font-family: "Times New Roman"; mso-fareast-language: IN;">informasi yang disajikan akan lebih berguna bila dapat
diperbandingkan dengan laporan keuangan pada periode sebelumnya.</span></div>
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Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-72125740057222219702013-12-26T09:44:00.001-08:002014-03-20T20:17:00.419-07:00Donghae and Kangin in LOTTE Jakarta<!--[if gte mso 9]><xml>
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<span style="color: white; font-family: "Century Gothic","sans-serif"; font-size: x-small;">Tanggal 22 Juni 2013 bertepatan dengan
ulang tahun Ibu kota Jakarta. Saya bersama kedua teman saya datang ke sebuah
pembukaan mall (Lotte Shopping Avenue) didaerah Jakarta. Kami bertiga sampai ditempat
sekitar pukul 12 siang. Kami langsung disambut oleh megahnya suasana mall yang
begitu nyaman. Setelah itu kami berkeliling untuk melihat suasana mall yang
lain. Tak lupa kami pun banyak mengabadikan beberapa moment disana, karena
banyak sekali objek yang menarik untuk dijadikan objek berfoto</span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEglR3pwWhmorE9RnQvZaMKIOOPcUmJuyc_h_GagHptp7IQdhqhSUoh55z92PQQqjF_WYCcF0WBDZhsu39f6-dGhvk6kpJGsGJmGyK_6Rtp5a57-5P07AShBgAbfRQVKdERyKvbChNUsCgCf/s1600/Lotte.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEglR3pwWhmorE9RnQvZaMKIOOPcUmJuyc_h_GagHptp7IQdhqhSUoh55z92PQQqjF_WYCcF0WBDZhsu39f6-dGhvk6kpJGsGJmGyK_6Rtp5a57-5P07AShBgAbfRQVKdERyKvbChNUsCgCf/s400/Lotte.jpg" height="400" width="400" /></a></div>
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<span style="font-size: x-small;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: white; font-family: "Century Gothic","sans-serif"; font-size: x-small;">Kemudian kami mengantre hampir 1 jam
untuk mendapatkan Goody bag yang telah disiapkan dari pihak mall. Karena tujuan
kami kesini selain untuk menghadiri Grand Opening-nya kami juga ingin melihat
Guest Star yang dihadirkan langsung dari Korea Selatan. Setelah mendapatkan
goody bag kami mencari informasi tempat diadakannya fan greeting. Setelah kami
mendapatkan informasi kami langsung bergegas dan mendapati tempat sudah
dipenuhi oleh banyaknya fans yang juga ingi melihat artis idolanya tersebut.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: white; font-family: "Century Gothic","sans-serif"; font-size: x-small;">Cukup lama kami menunggu dengan suasana
yang begitu padat. Saya berdiri dibarisan terdepan dimana artis idola saya akan
lewat. Namun sayangnya fans yang begitu banyak tidak diringi oleh petugas yang
menjaga. Suasana semakin kacau saat terjadinya dorong-dorongan antar fans. Sempat
terdesak tapi saya tetap bertahan untuk berdiri dibarisan terdepan. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: white; font-family: "Century Gothic","sans-serif"; font-size: x-small;">Setelah itu suasana riuh pun pecah
manakala sang artis idola yang kami tunggu muncul dihadapan kami. Mereka
Donghae dan Kangin (Super Junior), Saya melihatnya begitu jelas dengan jarak
pandang kurang lebih hanya 1 meter. Idola yang biasanya hanya dapat saya lihat
lewat layar tv atau netbook saya sekarang saya bisa melihatnya secara langsung.
Bagaikan mimpi yang sudah menjadi kenyataan.</span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi79kRj0b4k1UZC092eI_xF-PbIwZUX9OnChwYvsz7c1qIf2DakBBqVNj0II1ay6Ewb1-M3WCxwRcNgsxi2iVZjPOow-g5Ka_HzeHOJYqCRkWbKIgDxDWkYNBX-OPayAhxfEEzpVsw19Zjo/s1600/1097527_653004418043014_1558846057_n.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEi79kRj0b4k1UZC092eI_xF-PbIwZUX9OnChwYvsz7c1qIf2DakBBqVNj0II1ay6Ewb1-M3WCxwRcNgsxi2iVZjPOow-g5Ka_HzeHOJYqCRkWbKIgDxDWkYNBX-OPayAhxfEEzpVsw19Zjo/s1600/1097527_653004418043014_1558846057_n.jpg" /></a></div>
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<span style="font-size: x-small;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: white; font-family: "Century Gothic","sans-serif"; font-size: x-small;">Setelahnya suasana kembali ramai oleh
teriakan-teriakan pengunjung yang datang. Tak sampai 10 menit Donghae dan
Kangin kembali karena suasana yang semakin tidak terkendali. Mengingat terbatasnya
petugas dengan membludaknya pengunjung. Meskipun menunggu hampir satu jam dan
hanya melihat kurang dari 10 menit tapi tak membuat saya kecewa. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: white; font-family: "Century Gothic","sans-serif"; font-size: x-small;">Setelah itu kami kembali ke lantai
dasar untuk kembali berfoto-foto dan diselingi oleh pertunjukkan dance. Saat kami
sedang asyik berfoto kami juga dikejutkan oleh hadirnya artis Korea yang
lainnya. VIXX dan Glame datang melewati kami dengan jarak yang juga begitu
dekat. </span></div>
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<span style="font-size: x-small;"><br /></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: white; font-family: "Century Gothic","sans-serif"; font-size: x-small;">Setelah kami puas berfoto dan
mengelilingi kami pun bergegas pulang. Tak lupa kembang api bersinar dilangit
ibu kota menghantarkan kami pulang. Tak sampai disitu, saat perjalanan kami
pulang pun saya dengan Mega harus terpisah oleh Maul dimana dia yang mengetahui
jalan. Saat pulang pun kondisi kendaraan yang kami tumpangi berdua pun harus
mengalami ban bocor </span><span style="color: white; font-size: x-small;"><span style="font-family: Wingdings;">.</span></span><span style="color: white; font-family: "Century Gothic","sans-serif"; font-size: x-small;"> </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: white; font-family: "Century Gothic","sans-serif"; font-size: x-small;">Kondisi malam yang sudah lumayan sepi,
hanya berdua dengan Mega menambal ban dan harus pulang tapi tak tahu arah jalan
pulang. Sungguh pengalaman yang tak terlupakan. </span></div>
Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-38138489801152144352013-12-24T12:27:00.001-08:002014-03-20T20:15:38.428-07:00Sistem Informasi Manajemen (SIM) pada C59<!--[if gte mso 9]><xml>
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<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif";"></span><br />
<div class="separator" style="clear: both; text-align: center;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif";"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg-T1jZ9i-6jrTjMARCDTCeiweV4WNgX3k-AF0JXwyYZIWxQ33i8NZ_311rZJ_K_oeaczwDl4xDruX07MoQsSxq1Hhb0heUAxJQ6h1-qrkMJ1zeQ1acVJ5rzIPo4xGUuWer6KlGQzgsUEnI/s1600/c-59.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEg-T1jZ9i-6jrTjMARCDTCeiweV4WNgX3k-AF0JXwyYZIWxQ33i8NZ_311rZJ_K_oeaczwDl4xDruX07MoQsSxq1Hhb0heUAxJQ6h1-qrkMJ1zeQ1acVJ5rzIPo4xGUuWer6KlGQzgsUEnI/s1600/c-59.jpg" /></a></span></div>
<br />
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif";">C59
merupakan kependekan dari Caladi Lima Sembilan, ini merupakan nama salah satu
gang di kota Bandung. Ditempat ini Marius Widyarto Wiwied yang lebih dikenal
dengan nama Wiwied memulai usahanya dalam bidang industri garmen khususnya
tshirt printing (kaos oblong sablon). Usaha garmen ini dimulai pada tahun 1980,
pada awalnya berbentuk badan usaha perseorangan dengan modal awal sebesar Rp.
2.500.0<span class="textexposedshow">00,- (dua juta lima ratus ribu rupiah).
Modal awal ini diperoleh dari hasil penjualan kado perkawinan Wiwied dengan
Maria, istrinya yang dinikahi pada tahun 1980. Modal sebesar itu digunakan
untuk membeli 2 unit mesin jahit dan 1 unit mesin obras, juga bagi modal kerja
untuk belanja bahan baku dan upah.</span></span></div>
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<br /></div>
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<a name='more'></a><br /></div>
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<b><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">MATERIAL</span></i></b></div>
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<br /></div>
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<b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">PROSES PRODUKSI </span></b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">1. POTONG</span></b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">Proses potong merupakan proses pertama yg
dilakukan, dalam proses ini keterangan pada lembar kerja di realisasikan ke
dalam bentuk potongan kaos sesuai dengan model yang di minta. Jumlah potongan
yang dapat dihasilkan dalam sehari kurang lebih 2500 potong untuk oblong biasa
(sport/reglan). Tata cara yang biasa dilakukan oleh operator potong sebelum
kain tersebut di potong adalah sebagai berikut:</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">1. Memeriksa lembar perintah kerja potong,
yang bertujuan untuk mempersiapkan jenis bahan/kain yang di potong sesuai
dengan permintaan.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">2. Bahan yang sudah di siapkan tersebut,
dihampar pada meja potong sampai dengan jumlah potongan yang diminta</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">3. Di pola, yaitu bahan tersebut di gambar
model nya di atas kain yang paling atas dengan memakai sejenis kapur.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">4. Cutting, yaitu bahan yang sudah di pola
tersebut di potong mengikuti pola yang sudah ada.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">5. Bahan yang sudah di potong dipisah-pisah
sesuai keterangan warna bahan per order, karena pada saat memotong bisa terdiri
daribeberapa order. Bahan tersebut selanjutnya diberi kode dengan menempelkan
nomor order pada selembar kertas di ujung ikatan kain, supaya tidak tercampur.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">2. SORTIR</span></b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">Tujuan dari proses sortir ini adalah untuk
menghindari adanya cacat kain, sebelum bahan tersebut di sablon baik berupa
goresan maupun lubang-lubang, juga untuk lebih memudahkan bagian sablon dalam
proses printing, karena di bagian sortir badan kain yang akan di sablon sudah
dipisah sesuai keterangan pada LEMBAR KERJA ORDER.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">3. GAMBAR</span></b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">Dari sekian yang ada nampaknya bagian ini yang
paling vital, karena didalamnya terdapat beberapa unsur yang sangat berhubungan
dengan bagian yang lainnya, mulai dari afdruk, stel, sablon serta keindahan
dari gambar yang di hasilkan. Waktu yang diperlukan untuk bagian ini dalam
kondisi normal adalah 2-3 hari.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">4. AFDRUK</span></b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">Untuk gambar yang sudah menjadi klise berarti
sudah siap untuk di afdruk, klise tersebut harusdi sortir</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">dahulu yang bertujuan untuk menentukan ukuran
screen yang akan di pakai.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">Penentuan ukuran screen ini di sesuaikan
dengan besarnya gambar yang akan di cetak.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">Dalam proses afdruk ada beberapa tahap yang
harus di tembuh sebelum screen siap di stel, diantaranya:</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">-Penyortiran gambar(seperti di uraian di atas)</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">-Pemolesan screen dengan SUPER-X yang
bertujuan agar gambar dari klise yang akan di afdruk bisa keluar, teta[l
terlebih dahulu harus di keringkan lagi setelah proses pemolesan tersebut.
-Penyinaran, yang bertujuan menyinari screen yang sudah di tempeli dengan klise
agar gambarnya bisa keluar/ ada dalam screen.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">-Penyemprotan, dalam tahap ini screen yang
sudah selesai disinari disemprot dengan air agar partikel-partikel
screen(monil) dapat lepas sehingga membentuk gambar seperti pada klise. Dalam
proses ini operator harus berhati-hati supaya screen tidak sampai jebol/rusak.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">-Pengeringan sekaligus penambalan. Screen yang
masih dalam keadaan basah setelah di semprot di jemur/di oven agar cepat
kering, yang selanjutnya screen tersebut di tambal dengan sejenis obat yang
berguna mentup screen yang bocor dan bila mana proses tersebut sudah selesai
berarti sudah siap untuk di stel.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">5. STEL</span></b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">Tujuan dari proses ini agar ganbar yang di
sablon letak gambarnya bisa pas antara tiap warna, karnena dalam satu gambar
bisa terdiri dari beberapa warna. Cara yang biasa dilakukan biasanya dengan
mencoba menyablonnya pada selembar kain putih agar hasil sablonnya bisa
lebihjelas kelihatan. Kemudian tiap screen ya g akan di stel posisi gambarnya
di buat pas dengan gambarpada kain tersebut. Kapasitas stel normal sehari mulai
dari pukul 08.00 sampai dengan pukul 16.00 WIB adalah 24 order. Waktu yang di
perlukan proses ini l(satu)hari dalam kondisi normal.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">6. SABLON</span></b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">Proses ini dapat terlaksana bila didukung oleh
3 faktor yaitu bahan yang akan di sablon, obat,dan screen yang sudah di stel.
Untuk setiap operator sablon didampingi oleh dua orang pembantu/knek, bila mana
satu knek atau sebaliknya tidak hadir, proses tersebut tidak bisa jalan,
sehingga kerjasama dan kekompakan sangat perlu pada bagian ini, mengingat system
kerjanyaTEAM WORK. Kapasitas normal untuk bagian sablon per hari dapat mencapai
8.000 potong, sudah termasuk TS(tanpa sambungan) untuk interval waktu 24 jam</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">7. PRESS/SETERIKA</span></b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">Pada tahap ini bahan yang sudah di sablon hams
di press terlebih dahulu agar hasil sablonnya lebih bisa tahan lama dan tidak
bau obat/cat sablon. Dalam proses ini nampaknya tidak terlalu banyak kendala
yang berarti dan waktu yang diperlukan adalah l(satu) hari dengan kapasitas
perhari mencapai 3.000-4.000 potong.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">8. JAHIT/OBRAS</span></b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">Bahan/kain yang sudah di sablon di sambung
agar menjadi kaos yang sudah jadi(siap pakai). Perlu diketahui sebelum di obras
kain yang siap tersebut dicocokkan dahulu kode bahannya, karena untuk setiap
pemotongan bahan, warna kainnya tidak bisa samaftidak matching) baru setelah
itu di bagikan ke operator obras/ jahit. Kemampuan rata-rata dari setiap
operator obras dalam sehari, mulai pukul 08.00 hingga 16.00 WIB adalah 125
potong.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">Kemempuan rata-rata dari setiap operator zoom
dalam sehari, mulai pukul 08.00 hingga 16.00 WIB adalah 450 potong. Kemampuan
rata-rata dari setiap operato tindes dalam sehari, mulai pukul 08.00 hingga
16.00 WIB adalah 450 potong.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">Jadi yang dimaksud dengan kapasitas normal
untuk bagian obras/jahit ini adalah 1.800 potong per hari untuk oblong
sport/raglan. Waktu yang diperlukan pada proses ini adala 2(dua)hari dalam
kondisi normal, sedangkan untuk oblong krag, oblong model V dan sport tennis
dapat memakan waktu yang . lebih lama pengerjaannya dari pada oblong biasa.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">9. FINISHING</span></b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">Tujuan dari proses ini adalah untuk
membersihkan kaos /oblong dari benang atu pun kotor-kotor yang masih bisa di
bersikan dan untuk merapihkan kaos/oblong tersebut dilipat untuk selanjutnya
dimasukan kedalam plastic seal sampai dengan siap paket/kirim.</span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">10. PAKET</span></b><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">Paket ini merupakan proses paling akhir dari rangkaian proses
produksi yang ada, dan barang yang sudah packing dari bagian finishing dikirim
ke setiap cabang dengan cara di kirim langsung oleh bagian ekspedisi/paket atau
bisa dengan melalui jasa pengiriman</span><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif";"></span></div>
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<br /></div>
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<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif";">MONEY</span></i></b></div>
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<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">Membahas mengenai jumlah produksi dan
permintaan terhadap kaos C59 , saya akan mencoba memaparkan berapa banyak
produksi dalam setahun dan jumlah permintaan kaos C59, serta dampak penentuan
harga eceran tertinggi terhadap penjualan kaos C59 . </span></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif"; mso-fareast-font-family: "Times New Roman";">Dalam sebulan, produsen C59 dapat memproduksi
sekitar 60 ribu pieces kaos, dengan rata – rata jumlah permintaan sekitar 40
ribu pieces, dan harga yang ditawarkan adalah Rp60 ribu / pieces. Jika
digambarkan dalam bentuk kurva maka harga keseimbangan akan dicapai pada harga
Rp60 ribu dan kuantitas barang sebanyak 40 ribu pieces . Oleh karena itu
permintaan konsumen dapat terpenuhi .</span></div>
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<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj8E8nmMUxWBYrGNAVlJROHEz8MvpJ2p7p-n2mDFGveAglytuDRNpe7tlnkxRo6fK7_TVTsE7yD0KSKQdblQ9veElhVr89f6dSjsbYTHqBXprjP6D5qDWBBdp0eSAfzJy7bzdhH8fbsO1NW/s1600/equilibrium.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj8E8nmMUxWBYrGNAVlJROHEz8MvpJ2p7p-n2mDFGveAglytuDRNpe7tlnkxRo6fK7_TVTsE7yD0KSKQdblQ9veElhVr89f6dSjsbYTHqBXprjP6D5qDWBBdp0eSAfzJy7bzdhH8fbsO1NW/s400/equilibrium.jpg" height="261" width="400" /></a></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif";">Untuk menghindari kenaikan
harga kaos penjualan di setiap distro pemerintah menetapkan harga eceran
tertinggi. Pemerintah menetapkan harga sebesar Rp 50000 ,<span style="mso-spacerun: yes;"> </span>maka dampak dari penetapan harga eceran
tertinggi itu adalah terjadinya shortage,karena dengan menurunnya harga kaos
tersebut otomais jumlah permintaaan pun akan meningkat<span style="mso-spacerun: yes;"> </span>, namun kapasitas produksi hanya mencapai
60.000 pieces/bulan . Oleh karena itu akan terjadi kekurangan kuantitas untuk
memenuhi permintaan konsumen . Tetapi pada kenyataannya , produsen C59 dapat
memenuhi jumlah permintaan konsumen , sehingga terjadi surplus barang . Untuk
menangani surplus tersebut produsen C59 pun melakukan ekspor barang ke berbagai
Negara , tidak hanya pasar lokal tapi pasar internasional.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif";">Bersamaan dengan di
bangunnya took retail (showroom) yang pertama di jalan Tikukur No.10. Pada
tahun ini pula penjualan C59 semakin meningkat dengan dengan omzet di
atas Rp 1 miliar.</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif";">MACHINE</span></i></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif";">Tahun 1986 C59 beroprasi
dengan 20 mesin jahit. Dan pada tahun 1990, C59 semakin berkembang dengan
membangun pabrik dan fasilitas modern.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="http://www.blogger.com/blogger.g?blogID=3181988317081233460" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="http://www.blogger.com/blogger.g?blogID=3181988317081233460" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhn9ikNkaWnWn6iDPjZtl2-qiPapvmDSd3h8uY5eQ_ULM-1_sTkq8MzVXR_-mzZJRTUiX92uCJW65IY7ZF8Vmy_NtWzm3Ap4ylagA-R-zXgTF-D_NpWYVDx6U8kOVwWpG7i4ui2cQ4aajeM/s1600/C59+Machine.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhn9ikNkaWnWn6iDPjZtl2-qiPapvmDSd3h8uY5eQ_ULM-1_sTkq8MzVXR_-mzZJRTUiX92uCJW65IY7ZF8Vmy_NtWzm3Ap4ylagA-R-zXgTF-D_NpWYVDx6U8kOVwWpG7i4ui2cQ4aajeM/s400/C59+Machine.jpg" height="300" width="400" /></a></div>
<br />
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif";">MAN</span></i></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="color: #ffff25; font-family: "Andalus","serif";">C59 telah membuka showroom
di daerah lain,seperti Balikpapan, Bali,Yogya dan kota lain sehingga kini ia
memiliki sekitar 600 outlet di Indonesia dengan mempekerjakan sekitar 4000
karyawan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: red; font-family: "Times New Roman","serif";">Source </span></i></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: red; font-family: "Times New Roman","serif";">http://informationtechnologycreative.blogspot.com/2012/01/sejarah-dan-produksi-c59.html</span></i></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: red; font-family: "Times New Roman","serif";">http://daraveriw.blogspot.com/2011/11/revolusi-kaos-c59.html</span></i></div>
<div class="MsoNormal" style="margin-bottom: .0001pt; margin-bottom: 0cm; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: red; font-family: "Times New Roman","serif";">http://hettyherawati2704.wordpress.com/2012/03/01/laporan-praktik-kerja-lapangan-pkl-ke-sentra-usaha-tahu-susu-lembang-dan-c59/</span></i></div>
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<span style="color: #ffc000; font-family: "Bodoni MT","serif"; mso-bidi-font-family: "Bodoni MT"; mso-fareast-font-family: "Bodoni MT";"><span style="mso-list: Ignore;"> 1.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #ffc000; font-family: "Bodoni MT","serif";">Siapkan bahan-bahan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="color: #ffc000; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #ffc000; font-family: "Bodoni MT","serif";">Kulit lumpia</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="color: #ffc000; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #ffc000; font-family: "Bodoni MT","serif";">Wortel</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="color: #ffc000; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #ffc000; font-family: "Bodoni MT","serif";">Kentang</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="color: #ffc000; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #ffc000; font-family: "Bodoni MT","serif";">Telur</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="color: #ffc000; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #ffc000; font-family: "Bodoni MT","serif";">Daun bawang</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54.0pt; mso-add-space: auto; mso-list: l1 level1 lfo2; text-indent: -18.0pt;">
<span style="color: #ffc000; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: Calibri; mso-hansi-font-family: Calibri;"><span style="mso-list: Ignore;">-<span style="font: 7.0pt "Times New Roman";">
</span></span></span><span style="color: #ffc000; font-family: "Bodoni MT","serif";">Penyedap rasa</span><br />
<a name='more'></a></div>
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhn2SwBH5JPit38OiNBPlUbibRQ30C1CDmJo4_Cjn27UQvLcqiHbwEZdua2RItARmKGZZx5MXHIK2MA1T5z0efa4ExlKlEmrF1qMDxP1IzqcrOOYsJtNKr5_wkHehTNS7kSSw4RRO8thAkT/s1600/C360_2013-12-22-12-42-40.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhn2SwBH5JPit38OiNBPlUbibRQ30C1CDmJo4_Cjn27UQvLcqiHbwEZdua2RItARmKGZZx5MXHIK2MA1T5z0efa4ExlKlEmrF1qMDxP1IzqcrOOYsJtNKr5_wkHehTNS7kSSw4RRO8thAkT/s320/C360_2013-12-22-12-42-40.jpg" height="240" width="320" /></a></div>
<div class="separator" style="clear: both; text-align: center;">
</div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 54pt; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<span style="color: #ffc000; font-family: "Bodoni MT","serif"; mso-bidi-font-family: "Bodoni MT"; mso-fareast-font-family: "Bodoni MT";"><span style="mso-list: Ignore;"> 2.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #ffc000; font-family: "Bodoni MT","serif";">- Setelah wortel dan
kentang dikupas dan dicuci bersih, iris keduanya menjadi dadu-dadu kecil. </span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #ffc000; font-family: "Bodoni MT","serif";">- Kemudian tumis keduanya dan masukkan telur kemudian diaduk dan
dibei penyedap rasa.</span></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="color: #ffc000; font-family: "Bodoni MT","serif";">- Setelah matang letakkan pada wadah, lalu iris daun bawang
kemudian campur kedalam tumisan tadi beserta telur lagi. Aduk menjadi satu.</span></div>
<div class="separator" style="clear: both; text-align: center;">
</div>
<br />
<div class="separator" style="clear: both; text-align: center;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjlkD3bwOulBuDWwXpcLjEkhPn_KEXAuwlp6mcqMCjIVuEzqdmiwEPJ6FFzBh0C_J9nAv8b-QvhWA7m8UvEBViV63RRGLX8CMA6jyIzCVyoBM03JAk0EFRXgTddzxXU-AjAxFgnbEXxQOd_/s1600/C360_2013-12-22-12-18-07.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjlkD3bwOulBuDWwXpcLjEkhPn_KEXAuwlp6mcqMCjIVuEzqdmiwEPJ6FFzBh0C_J9nAv8b-QvhWA7m8UvEBViV63RRGLX8CMA6jyIzCVyoBM03JAk0EFRXgTddzxXU-AjAxFgnbEXxQOd_/s320/C360_2013-12-22-12-18-07.jpg" height="240" width="320" /></a></div>
<br />
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<span style="color: #ffc000; font-family: "Bodoni MT","serif"; mso-bidi-font-family: "Bodoni MT"; mso-fareast-font-family: "Bodoni MT";"><span style="mso-list: Ignore;"> 3.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #ffc000; font-family: "Bodoni MT","serif";">Siapkan satu lembar
lumpia kemudian letakkan isiannya disisi tengah kemudian lipat sisi lumpia. Sisihkan</span></div>
<div class="separator" style="clear: both; text-align: center;">
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<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo1; text-indent: -18.0pt;">
<span style="color: #ffc000; font-family: "Bodoni MT","serif"; mso-bidi-font-family: "Bodoni MT"; mso-fareast-font-family: "Bodoni MT";"><span style="mso-list: Ignore;"> 4.<span style="font: 7.0pt "Times New Roman";"> </span></span></span><span style="color: #ffc000; font-family: "Bodoni MT","serif";">Goreng lumpia hingga
warna kecoklatan kemudian angkat. Sajikan</span></div>
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<br />
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: #ffc000; font-family: "Bodoni MT","serif";">Selamat
mencoba</span></div>
Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-17670076046599989852013-12-21T19:33:00.000-08:002013-12-24T12:51:23.717-08:00Quote 3<!--[if gte mso 9]><xml>
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<i><span style="color: #33ccff; font-family: "High Tower Text","serif"; font-size: 12pt; line-height: 115%;"> </span></i><span style="color: red; font-size: x-small;"><b><i><span style="font-family: "High Tower Text","serif"; line-height: 150%;">Originaly http://yoonhaeseokyu.wordpress.com/2013/02/14/the-story-late/</span></i></b></span></div>
<div class="MsoNormal" style="color: red; line-height: 150%;">
<span style="font-size: x-small;"><b><i><span style="font-family: "High Tower Text","serif"; line-height: 150%;">*Tidak ada unsur copy-paste, link blog diatas adalah blog pribadi saya (untuk postingan fanfiction)</span></i></b></span></div>
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<br /></div>
<div class="MsoNormal">
<i><span style="color: #33ccff; font-family: "High Tower Text","serif"; font-size: 12pt; line-height: 115%;">The Story: Hate</span></i></div>
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warni nan indah rupawan. Begitu pula dengan persahabatan itu terjalin, banyak
warna yang mereka ciptakan bersama. Kebersamaan, kehangatan serta ketulusan
selalu mereka ukir dalam kata persahabatan. </span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #33ccff; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">---</span></i></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
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jalan, gedung dengan ukiran khasnya menemani disepanjang perjalanan. Sesekali
ia potret bangunan dengan kamera yang ia bawa, mengabadikan setiap objek yang
ditangkap oleh kedua matanya dan menyalurkannya pada lensa kamera.</span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #33ccff; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">---</span></i></div>
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dengan sang pilot yang masih setia mengemudikan ‘burung besi’ itu. Awan putih
yang melayang dilangit serta potret bumi yang seolah mengecil menjadi saksi
perjalanan udara kala itu. </span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #33ccff; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">---</span></i></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="color: #33ccff; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Kesalahan dimasa lalu yang tak dapat diterima dimasa kini
membuatnya merasakan kebencian yang seolah terus membeka duka lara.</span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #33ccff; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">---</span></i></div>
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pernah melakukan suatu kesalahan, dan sekarang dapatkah kita menerima kesalahan
dan memaafkan kesalahan tersebut serta menjadikanya sebagai pembalajaran hidup
dan meraih kebahagian.</span></i><i style="mso-bidi-font-style: normal;"><span style="color: #33ccff; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;"></span></i></div>
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<br /></div>
Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-60111963001526740002013-12-14T13:00:00.000-08:002013-12-24T12:44:37.772-08:00Quote 2<!--[if gte mso 9]><xml>
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<span style="color: red; font-size: small;"><b><i><span style="font-family: "High Tower Text","serif"; line-height: 150%;">Originaly http://yoonhaeseokyu.wordpress.com/2013/02/14/the-story-late/</span></i></b></span></div>
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<span style="font-size: small;"><b><i><span style="font-family: "High Tower Text","serif"; line-height: 150%;">*Tidak ada unsur copy-paste, link blog diatas adalah blog pribadi saya (untuk postingan fanfiction)</span></i></b></span></div>
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<br /></div>
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<br /></div>
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<i><span lang="EN-US" style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12pt; line-height: 115%;">The Story: </span></i><i style="mso-bidi-font-style: normal;"><span style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">Flashback</span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";">Setipa manusia pasti
memiliki kenangan indah dimasa kecil, entah itu kenangan indah atau kenangan
pahit.</span></i></div>
<div class="MsoNormal">
<i style="mso-bidi-font-style: normal;"><span style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">---</span></i></div>
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<i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Langkah kaki kecil mereka tampak riang dengan senda
gurau menapaki jalanan setapak ditengah kota kecil, </span></i><i style="mso-bidi-font-style: normal;"><span style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 150%;">nyanyian riang terus
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sedang membutuhkan”</span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">---</span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">Hijaunya pepohonan, sejuknya angin yang menerpa serta kicauan
para burung seolah menyambut kedatangan sahabat itu disebuah taman kecil yang
nampak begitu asri. </span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">---</span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">Langit cerah menampilkan kumpulan awan-awan putih seperti kapas
yang bertebaran dilangit biru cerah. Matahari masih dengan setianya bertengger
menyinari bumi. Jalanan nampak begitu ramai oleh berbagai macam aktivitasnya,
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<i style="mso-bidi-font-style: normal;"><span style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">---</span></i></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;">Bumi yang terus berputar mengantarkan</span></i><i style="mso-bidi-font-style: normal;"><span style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 150%;"> setiap insan</span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 150%; mso-ansi-language: EN-US;"> pada kehidupan yang terus berjalan, tahun berlalu
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<i style="mso-bidi-font-style: normal;"><span style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">---</span></i></div>
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<i style="mso-bidi-font-style: normal;"><span style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">Masa lalu tak akan pernah terhapuskan sekalipun kau mencobanya
sangat keras, ia akan tetap menjadi bagian dari apa yang dinamakan kehidupan,
indah atau buruk sekalipun hal itu akan menjadi bagian hidup kita. </span></i></div>
<div class="MsoNormal">
<i style="mso-bidi-font-style: normal;"><span style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">---</span></i></div>
<div class="MsoNormal">
<i style="mso-bidi-font-style: normal;"><span style="color: #ff0066; font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">Seiring waktu yang berlalu, masa lalu sejatinya akan tergantikan
oleh sebuah masa depan. Jadikanlah masa lalu mu sebagai pengalaman hidup yang
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<br /></div>
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<br /></div>
Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0tag:blogger.com,1999:blog-3181988317081233460.post-67669868907859571552013-12-14T12:35:00.000-08:002013-12-24T12:44:17.124-08:00Quote 1 <!--[if gte mso 9]><xml>
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<br />
<div class="MsoNormal" style="line-height: 150%;">
<span style="color: red; font-size: small;"><b><i><span style="font-family: "High Tower Text","serif"; line-height: 150%;">Originaly http://yoonhaeseokyu.wordpress.com/2013/02/14/the-story-late/</span></i></b></span></div>
<div class="MsoNormal" style="color: red; line-height: 150%;">
<span style="font-size: small;"><b><i><span style="font-family: "High Tower Text","serif"; line-height: 150%;">*Tidak ada unsur copy-paste, link blog diatas adalah blog pribadi saya (untuk postingan fanfiction)</span></i></b></span></div>
<div class="MsoNormal" style="line-height: 150%;">
</div>
<div class="MsoNormal" style="line-height: 150%;">
<b><i><span style="font-family: "High Tower Text","serif"; font-size: 12pt; line-height: 150%;">The Story: Late</span></i></b></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">Mentari
pagi muncul diufuk timur, kilauan sinarnya yang hangat seolah membangkitkan
jiwa. Embun pagi masih menghiasi rerumputan, kicauan para burung pun seakan
menjadi lantunan simfoni yang mengalun indah dilangit.</span></i></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">---</span></i></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">Pertemuan
pertama mereka berawal ditempat ini, saat mereka masih ditaman kanak-kanak.
Pohon itu masih nampak tertanam dengan kokoh, meskipun tak menampik bahwa pohon
itu sudah semakin tua. </span></i></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">Mereka
terlarut dalam kenangan , kenangan yang menjadi awal mulanya persahabatan ini
terjalin. Terbuai dalam suasana indah dimasa lalu mereka, kejadian itu seakan
berputar kembali dihadapan mereka saat ini. Cukup lama mereka terdiam ditempat
yang banyak menyimpan kenangan mereka.</span></i></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">---</span></i></div>
<div class="MsoNormal" style="line-height: 150%;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 150%;">Awan
sudah tampak berwarna jingga memperlihatkan keelokkannya, terlihat sang surya
seakan ingin kembali keperaduannya. Menyisakan langit cantik yang sebentar lagi
akan berganti menjadi langit hitam yang akan bertabur bintang dihamparan lautan
malam.</span></i></div>
<div class="MsoNormal" style="line-height: 150%;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 150%;">---</span></i><b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 150%; mso-bidi-font-family: "Times New Roman";"></span></i></b></div>
<div class="MsoNormal" style="text-align: justify;">
<a href="http://www.blogger.com/blogger.g?blogID=3181988317081233460" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="http://www.blogger.com/blogger.g?blogID=3181988317081233460" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><i style="mso-bidi-font-style: normal;"><span style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">Hujan
menemani sejuknya malam mereka, suara rintikan hujan membuat siapapun merasa
tenang saat mendengarnya. Air terus mengalir dibalik kaca membiaskan sinar
lampu-lampu ditengah padatnya kota dimalam hari.</span></i></div>
<div class="MsoNormal">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">---</span></i></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">Janji itu seolah sirna oleh
sepucuk surat yang </span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">saat
ini </span></i><i style="mso-bidi-font-style: normal;"><span lang="EN-US" style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%; mso-ansi-language: EN-US;">tengah ia baca, matanya terus membaca sederet kata
demi kata</span></i><i style="mso-bidi-font-style: normal;"><span style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;"></span></i></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">---</span></i></div>
<div class="MsoNormal" style="text-align: justify;">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">Tidak
ada kata terlambat jika kau ingin mengubahnya, ubahlah apa yang masih bisa kau
rubah. Terlambat dan tak mengubahnya hanya dapat membuat penyesalan yang akan
terus menghinggap dan membuatmu kehilangan segalanya. </span></i></div>
<div class="MsoNormal">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">---</span></i></div>
<div class="MsoNormal">
<i style="mso-bidi-font-style: normal;"><span style="font-family: "High Tower Text","serif"; font-size: 12.0pt; line-height: 115%;">Terlamabat
hanyalah sebuah kata yang membuat kita tampak seperti orang yang bodoh karena
telah menyia-nyiakan kesempatan yang ada dan membuangnya dengan percuma.</span></i></div>
<div class="MsoNormal">
<br /></div>
Tri Minartihttp://www.blogger.com/profile/09739919791277799565noreply@blogger.com0