KERTAS KERJA

ANALISA LAPORAN KEUANGAN DAERAH

OLEH

NAMA : .....................................................................................................

NIM : ....................................................................................................

SEMESTER : ....................................................................................................

KELAS : ...................................................................................................

NO. URUTDAFTAR HADIR : ....................................................................................................

PAS FOTO
3X4
WARNA
PAS

JURUSAN AKUNTANSI
POLITEKNIK NEGERI KUPANG
2024
 BAB I
LAPORAN KEUANGAN PEMERINAH DAERAH

I. Kompetensi yang diharapkan :

1. Mampu menjelaskan alas an publikasi laporan keuangan daerah
2. Mampu menjelaskan manfaat laporan keuangan daerah
3. Mampu menjelaskan tujuan laporan keuangan daerah
4. Mampu menjelaskan karasteristik kualitas laporan keuangan daerah

II. Pengujian Kompetensi

1. Jelaskan alasan publikasi laporan keuangan daerah

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2. Jelaskan manfaat laporan keuangan daerah

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3. Jelaskan tujuan laporan keuangan daerah

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4. Jelaskan karasteristik kualitas laporan keuangan daerah

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 BAB II
STANDAR AKUNTANSI PEMERINTAHAN BERBASIS AKRUAL

I. Kompetensi yang diharapkan :

1. Mampu menjelaskan pengertian SAP
2. Mampu menjelaskan Prinsip – Prinsip Pelaporan Akuntansi Pemerintah
3. Jelaskan PSAP dalam SAP berbasis akrual ( sebutkan secara berurutan )

II. Pengujian Kompetensi

1. Mampu menjelaskan pengertian SAP

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2. Mampu menjelaskan Prinsip – Prinsip Pelaporan Akuntansi Pemerintah

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3. Jelaskan PSAP dalam SAP berbasis akrual ( sebutkan secara berurutan )

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 BAB III

KOMPONEN LAPORAN KEUANGAN PEMERINTAH DAERAH

I. Kompetensi yang diharapkan :

1. Mampu menjelaskan unsure – unsure Laporan euangan daerah berdasarkan PP 71 tahun
2010
2. Mampu menjelaskan perbedaan antara aktivitias operasi, investasi, pendanaan, dan transitoris
3. Mampu menjelaskan hal – hal yang diungkapkan dalam Laporan CaLK

II. Pengujian Kompetensi

1. Jelaskan unsure – unsure Laporan euangan daerah berdasarkan PP 71 tahun 2010

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2. Jelaskan perbedaan antara aktivitias operasi, investasi, pendanaan, dan transitoris

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3. Jelaskan hal – hal yang diungkapkan dalam Laporan CaLK

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 BAB IV
METODE DAN TEKNIK ANALISIS

I. Kompetensi yang diharapkan :

1. Mampu menjelaskan metode analisis horizontal dan vertical
2. Mampu menjelaskan teknik analisis laporan keuangan yang berorientasi profit
3. Mampu menjelaskan teknik analisis laporan euangan yang berorientasi non profit

II. Pengujian Kompetensi

1. Jelaskan metode analisis horizontal dan vertical

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2. Jelaskan teknik analisis laporan keuangan yang berorientasi profit

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3. Jelaskan teknik analisis laporan euangan yang berorientasi non profit

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4. Jelaskan :
a. Rasio Kas
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b. Rasio Cepat
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c. Rasio Lancar
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d. Rasio Modal Kerja
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 BAB V
TELAAH LAPORAN KEUANGAN SATUAN KERJA
1. Data Keuangan Perusahan beroientasi Profit

NERACA KOMPREHENSIF
PT. TIMOR EXPRESS
KETERANGAN Ref PerAudit 2013 PerAudit 2014 PerAudit 2015
ASET
ASET LANCAR
Kas 254,660,907 183,110,569 158,388,213
Bank 1,622,026,457 444,157,430 1,622,026,457
Piutang 590,158,821 880,158,821 1,993,205,506
Piutang lain - Lain 14,523,586 140,935,707 3,370,724,774

JUMLAH AKTIVA LANCAR 2,481,369,771 1,648,362,527 5,813,189,230

AKTIVA TETAP
Aset Pajak Tangguhan 328,644,613 412,605,986 460,221,432
Tanah - 250,000,000 250,000,000
Bangunan 10,964,533 9,082,488,533 9,082,488,533
Kendaraan 678,008,827 678,008,827 678,008,827
Inventaris kantor 220,089,300 307,964,300 271,849,900
Peralatan dan Mesin 259,849,900 271,849,900 307,964,300
Jumlah aktiva tetap 1,168,912,560 10,590,311,560 10,590,311,560
Akumulasi Penyusutan
Bangunan 5,482,267 459,606,694 913,731,121
Kendaraan 501,239,913 551,390,423 600,390,308
Peralatan 179,112,400 213,024,900 240,937,400
Inventaris kantor 114,946,488 149,115,525 182,267,688
Jumlah Akumulasi 800,781,068 1,373,137,542 1,937,326,517
Nilai Buku 368,131,492 9,217,174,018 8,652,985,043
Bangunan dalam Proses 3,543,924,965 2,123,958,891 5,895,208,129
Jumlah Aktiva Tetap 4,240,701,070 11,753,738,895 15,008,414,604
JUMLAH AKTIVA 6,722,070,841 13,402,101,422 20,821,603,834
KEWAJIBAN DAN EKUITAS
KEWAJIBAN
KEWAJIBAN LANCAR
Hutang Usaha 70,398,401 185,635,000 123,399,600
Hutang Pajak 41,492,467 42,590,496 46,754,627
Hutang Lain - Lain 2,879,708,286 - 2,205,281,769
JUMLAH KEWJIBAN LANCAR 2,991,599,154 228,225,496 2,375,435,996
KEWAJIBAN TIDAK LANCAR
Hutang Bank Muamalat - 8,380,144,657 7,940,918,665
Imbalan Pasca Kerja 1,314,578,451 1,650,423,944 1,840,885,727
JUMLAH KEWAJIBAN TIDAK 1,314,578,451 10,030,568,601 9,781,804,392
 LANCAR
JUMLAH KEWAJIBAN 4,306,177,605 10,258,794,097 12,157,240,388
EKUITAS
Modal Saham 500,000,000 500,000,000 5,000,000,000
Saldo Laba 1,250,329,247 1,915,893,236 2,643,307,325
Laba tahun Berjalan 665,563,989 727,414,089 1,021,056,121
JUMLAH EKUITAS 2,415,893,236 3,143,307,325 8,664,363,446
JUMLAH KEWAJIBAN DAN EKUITAS 6,722,070,841 13,402,101,422 20,821,603,834

Permintaan :
Hitunglah Kinerja perusahaan berdasarkan LIKUIDITAS
Catatan. Hitung di kertas A4supaya langsung jilid dengan jawabab yang lain

PERHATIAN

1. SETIAP MAHASISWA WAJIB PRINT/ FOTO COPY KERTAS KERJA SIA

2. MENGISI IDENTITAS MAHASISWA PADA HALAMAN DEPN
3. MENJAWAB SEMUA PERTANYAAN DENGAN TULIS TANGAN
4. TEMPEL PAS FOTO UKURAN 3 X 4 WARNA
5. PEKERJAAN DIJILID BUKU SEBANYAK 2, SATU UNTUK PAK DAN SATU PEGANGAN
6. WARNA KULIT “ HIJAU “
7. PEKERJAAN DI KUMPUL PADA TANGGAL 22 JANUARI 2024 SAAT UTS