Liabilitis

lancar
 Liabilitas
Liabilitas adalah sebuah suatu kewajiban
yang harus dibayar oleh sebuah
perusahaan pada pihak yang
bersangkutan dengan cara mengeluarkan
sejumlah dana atau sumber daya
ekonomi perusahaan tersebut.
Liabilitas lancar
Kewajiban lancar (current
liabilities) adalah utang-utang atau
kewajiban yang harus segera
dilunasi dengan menggunakan
aktiva lancar dalam tempo jangka
pendek atau kurang dari satu
tahun.
Contoh liabilitas Lancar
1. Utang usaha
2. Pendapatan ditangguhkan (atau
pendapatan diterima di muka)
3. Utang jangka pendek
4. Bagian lancar dari utang jangka panjang
5. Utang pajak penghasilan
Karakteristik Liabilitas
●Memiliki jatuh tempo pembayaran.
●Sebagai kejadian atau transaksi yang telah terjadi sehingga
mewajibkan entitas.
●Harus diselesaikan dengan melunasinya.
●Memerlukan aset dan entitas lain untuk menyelesaikan
liabilitas
 Contoh liabilitas
jangka pendek
LIABILITAS JANGKA PENDEK
Utang usaha ¾ Pihak ketiga : 105.980.775
Utang lain-lain ¾ Pihak ketiga : 859.657
Utang pajak : 799.999
Beban masih harus dibayar: 50.956.390

Pinjaman bank : 48.900.000

Utang jangka panjang: –
Sewa pembiayaan: 67.345.098
Liabilitas jangka pendek lainnya: 5,991

Total liabilitas jangka pendek: 274.847.910

 —SOMEONE FAMOUS

Book
Title
 01
NAME OF
THE SECTION
You could enter a subtitle
here if you need it
 The Slide Title Goes
Right Here!

Do you know what helps you make your point clear? Lists like this one:

● They’re simple
● You can organize your ideas clearly
● You’ll never forget to buy milk!

And the most important thing: the audience won’t miss the point of your presentation
 Maybe You Need to
Divide the Content

Mercury Venus

Mercury is the closest planet to the Venus has a beautiful name, is the
Sun and the smallest one in the Solar second planet from the Sun and its
System—it’s only a bit larger than the atmosphere is extremely poisonous
Moon
You Could Use
Jupiter
Three Columns,
It’s the biggest planet in the
Why Not? Solar System and the
fourth-brightest object in
the sky

Mars
Mars is a cold place. It’s full
of iron oxide dust, which
gives the planet its reddish
cast
Saturn
Yes, this is the ringed one.
It’s a gas giant, composed
mostly of hydrogen and
helium
A Picture Always
Reinforces the
Concept
Images reveal large
amounts of data, so
remember: use an image
instead of long texts
A PICTURE IS
WORTH A
THOUSAND
WORDS
AWESOM Becaus
e key w
are gre
at for
ords

E WORDS
catchin
audien g you
ce’s att r
ention
 This Is a Graph

Mercur
Venus
y
Did you know that Then copy the new
24%
this graph is 38% graph and paste it
editable? here

36%
12%
Mars Saturn
Click on it, follow Don’t forget to
the link and change delete the old graph
the data afterward
You Could Use Four
Columns

Mercury Venus
Mercury is the closest Venus has a beautiful name,
planet to the Sun but it’s hot

Mars Saturn
Despite being red, Mars is a Saturn is the ringed one and
cold place a gas giant
How About the Percentages?

15
30%
%
Mercury is the Despite being red,
closest planet to the Mars is a cold place
Sun

22% 45%
Saturn is the ringed Venus has a
one and a gas giant beautiful name, but
it’s hot
This Is a Graph
Mars
Despite being red,
Mars is a cold place

Venus Saturn
Venus has a Saturn is the ringed
beautiful name, but one and a gas giant
it’s hot
To modify this graph, click on it, follow the link, change
the data and paste the new graph here
 Reviewing Concepts Is Usually a Good Idea

Mercury Venus Mars

Mercury is the closest Venus has a beautiful name, Despite being red, Mars is a
planet to the Sun but it’s hot cold place

Jupiter Saturn Neptune

It’s the biggest planet in the Saturn is the ringed one and Neptune is the farthest
Solar System a gas giant planet from the Sun
Infographics Make Your Idea
Understandable…
2018
A
Jupiter
2016
2017
Mercury
Venus

2019
Saturn
… And Tables Do the Same!

Mass Diameter Surface Gravity

(Earths) (Earths) (Earths)

Mercury 0.06 0.38 0.38

Mars 0.11 0.53 0.38

Saturn 95.2 9.4 1.16

 This Is a Map

Venus
Venus has a beautiful
name, but it’s terribly
hot
A Timeline Always Works Well

Mercury is the Venus has a Despite being red,

closest planet to the beautiful name, but Mars is a cold place
Sun it’s hot
2017 2019

2016 2018 2020

Jupiter is the Saturn is the ringed
biggest planet of one and a gas giant
them all
4,498,300,000
Big numbers catch your audience’s
attention
333,000.00
earths is the Sun’s mass

24h 37m 23s 386,000 km

is Jupiter’s rotation period is the distance between Earth and
the Moon
Reinforce the Concept Using Infographics!

04 MARS 01
Mars is a
cold place

VENUS JUPITER
Venus is terribly Jupiter is the
hot biggest planet
EARTH
Earth
harbors life
03 02
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