Laporan
Keuangan
Sektor Publik
http://www.free-powerpoint-templates-design.com
Gracella Vivi Olivia
2125100228
Henny Windiani
2125100261
LAPORAN KEUANGAN
SEKTOR PUBLIK
sumber informasi A
serta media penting
yang digunakan oleh
para pengelola C
perusahaan dalam B
proses pengambilan
keputusan tersebut.
A. Pentingnya Laporan Keuangan
D
Laporan keuangan
A perusahaan lazim
diterbitkan secara
periodik, bisa
C tahunan,
B
semesteran,
triwulan, bulanan
bahkan bisa harian.
Laporan Keuangan Menurut Para Ahli
Munawir 1995:2 Hanafi (2003:69)
Laporan keuangan pada dasarnya adalah hasil dari laporan keuangan adalah informasi yang
proses akuntansi yang dapat digunakan sebagai alat dapat dipakai untuk pengambilan
untuk berkomunikasi antara data keuangan atau aktivitas keputusan, mulai dari investor atau calon
suatu perusahaan dengan pihak-pihak yang
investor sampai dengan manajemen
berkepentingan dengan data atau aktivitas perusahaan
tersebut
perusahaan itu sendiri. Laporan
keuangan akan memberikan informasi
mengenai profitabilitas, risiko, timing
aliran kas, yang kesemuanya akan
Laporan mempengaruhi harapan pihak-pihak
Keuangan yang berkepentingan.
Menurut
Para Ahli
Suteja, 2018
Laporan keuangan adalah
suatu laporan yang menggambarkan Ridwan dan Inge (2003:68)
posisi keuangan dari hasil suatu laporan keuangan adalah suatu laporan yang
proses akuntansi selama periode mengambarkan hasil dari proses akuntansi yang
tertentu yang digunakan sebagai alat digunakan sebagai alat 98 komunikasi antar data
komunikasi bagi pihak-pihak yang keuangan atau aktivitas perusahaan dengan
berkepentingan pihak-pihak yang berkepentingan dengan data-
data atau aktivitas tersebut.
Laporan Keuangan
Laporan
Keuangan
adalah
Hasil dari proses akuntansi yang
penting dan dapat digunakan untuk
membuat keputusan-keputusan
ekonomi bagi pihak internal maupun
pihak eksternal perusahaan. Potret
perusahaan, yaitu dapat
menggambarkan kinerja keuangan
maupun kinerja manajemen
perusahaan, apakah dalam kondisi
yang baik atau tidak.
B. Tujuan Pembuatan Laporan Keuangan
Tujuan pembuatan atau
2. Memberikan informasi 4. Memberikan
penyusunan laporan keuangan
tentang jenis dan jumlah informasi tentang
adalah sebagai berikut menurut jumlah biaya dan jenis
kewajiban dan modal
(Silvi dan Siti, 2012:2) : biaya yang dikeluarkan
yang dimiliki perusahaan
pada saat ini. perusahaan dalam
suatu periode tertentu.
Tujuan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan (Ikatan Akuntan Indonesia, 2002:4),
C. Kelompok Pemakai
Laporan Keuangan
Lembaga Pemerintah
(Governing Bodies) Investor dan
kreditor
Pemberi sumber daya
(Resource Providers)
Badan pengawas
Konstituen (Oversight Bodies)
Pengklasifikasian pemakai laporan
keuangan yang dilakukan Anthony
adalah dengan mempertimbangkan
semua organisasi nonbisnis, bukan
untuk organisasi pemerintahan saja,
sedangkan Drebin et al.
mengklasifikasikan pemakai laporan
keuangan untuk sector pemerintahan
saja. Jika dibandingkan dengan analisis
Drebin et al., Anthony memasukkan
pembayar pajak, pemilih, dan karyawan
dalam satu kelompok yang ia sebut
konstituen; ia mengelompokkan
pemberi dana bantuan dan pembayar
jasa sebagai pemberi sumber daya;
investor dan kreditor dikelompokkan
menjadi satu.
Kelompok Pemakai Laporan Keuangan Sektor Publik menurut Hanley et al
Your Text Here Your Text Here Your Text Here Your Text Here Your Text Here
I hope and I believe I hope and I believe I hope and I believe I hope and I believe I hope and I believe
that this Template will that this Template will that this Template will that this Template will that this Template will
your Time, Money and your Time, Money and your Time, Money and your Time, Money and your Time, Money and
Reputation. Reputation. Reputation. Reputation. Reputation.
Our Team Style
Contents
I hope and I believe that this Template will your Time, Money and Reputation. Easy to change colors,
photos and Text. You can simply impress your audience and add a unique zing and appeal to your
Presentations
Get a modern PowerPoint
Presentation that is
beautifully designed.
Contents
Get a modern PowerPoint Here
Presentation that is
beautifully designed.
Contents
Get a modern PowerPoint
Presentation that is
Here
beautifully designed.
Contents
Get a modern PowerPoint Here
Presentation that is
beautifully designed. Contents ALLPPT Layout
Here Clean Text Slide
Contents for your Presentation
Here
GROWING MONEY
Get a modern PowerPoint Presentation that is
beautifully designed. I hope and I believe that this
Template will your Time, Money and Reputation.
Easy to change colors, photos and Text.
LOREM IPSUM DOLOR SIT AMET, CU USU
Get a modern PowerPoint Presentation that is
beautifully designed. AGAM INTEGRE IMPEDIT.
Finance Infographic
Infographic Style
Contents Graph Contents Graph Contents Graph
You can simply impress You can simply impress You can simply impress
your audience and add a your audience and add a your audience and add a
unique zing and appeal unique zing and appeal unique zing and appeal
to your Presentations. to your Presentations. to your Presentations.
Easy to change colors, Easy to change colors, Easy to change colors,
photos and Text. photos and Text. photos and Text.
80% You can simply impress your audience and add a unique zing and
appeal to your Presentations. Get a modern PowerPoint
Presentation that is beautifully designed.
You can simply impress your audience and add a unique zing and appeal to your
Presentations. Get a modern PowerPoint Presentation that is beautifully designed. Easy to
change colors, photos and Text. I hope and I believe that this Template will your Time, Money
and Reputation. Easy to change colors, photos and Text. Get a modern PowerPoint
Presentation that is beautifully designed.
E
C
E C D B A
You can simply impress You can simply impress You can simply impress You can simply impress You can simply impress
your audience and add a your audience and add a your audience and add a your audience and add a your audience and add a
unique zing. unique zing. unique zing. unique zing. unique zing.
Your Text Here Your Text Here
Get a modern PowerPoint Get a modern PowerPoint
Presentation that is beautifully Presentation that is beautifully
designed. Easy to change designed. Easy to change
colors, photos and Text. colors, photos and Text.
Content Here
Get a modern PowerPoint Presentation that is beautifully designed.
Your Picture Here And Send To Back You can simply impress your audience and add a unique zing and
appeal to your Presentations.
Content Here
Get a modern PowerPoint Presentation that is beautifully designed.
You can simply impress your audience and add a unique zing and
appeal to your Presentations.
Content Here
Get a modern PowerPoint Presentation that is beautifully designed.
You can simply impress your audience and add a unique zing and
appeal to your Presentations.
Infographic Style
Your Text Here
FINANCE
IDEA
Power PowerPoint Presentation
Get a modern PowerPoint Presentation that is beautifully
designed. I hope and I believe that this Template will your
Time, Money and Reputation.
Infographic Style
Content Here Add Text Content Here
You can simply impress your audience Simple PowerPoint You can simply impress your audience
and add a unique zing. Presentation and add a unique zing.
Add Text
Simple PowerPoint
Presentation
Infographic Style
Content Here
You can simply impress your audience and
add a unique zing and appeal to your
Reports and Presentations with our
Templates.
Content Here
You can simply impress your audience and
add a unique zing and appeal to your
Reports and Presentations with our
Templates.
Contents
Here You can simply impress your audience and add a
unique zing and appeal to your Presentations. Easy to
change colors, photos and Text
Style 02
Get a modern PowerPoint
Presentation that is beautifully
designed.
Add Contents
Get a modern PowerPoint
04 Presentation that is beautifully
designed.
Add Contents
Add Contents
Add Contents
Infographic Style
STRENGTHS WEAKNESS
You can simply impress your audience You can simply impress your audience
and add a unique zing and appeal to and add a unique zing and appeal to
your Presentations. I hope and I your Presentations. I hope and I
S W
believe that this Template will your believe that this Template will your
Time, Money and Reputation. Easy to Time, Money and Reputation. Easy to
change colors, photos and Text. change colors, photos and Text.
OPPORTUNITIES
You can simply impress your audience
and add a unique zing and appeal to
your Presentations. I hope and I
O T THREATS
You can simply impress your audience
and add a unique zing and appeal to
your Presentations. I hope and I
believe that this Template will your believe that this Template will your
Time, Money and Reputation. Easy to Time, Money and Reputation. Easy to
change colors, photos and Text. change colors, photos and Text.
Infographic Style
Text Here Text Here Text Here Text Here
Get a modern PowerPoint Get a modern PowerPoint Get a modern PowerPoint Get a modern PowerPoint
Presentation that is Presentation that is Presentation that is Presentation that is
beautifully designed. Easy beautifully designed. Easy beautifully designed. Easy beautifully designed. Easy
to change colors, photos to change colors, photos to change colors, photos to change colors, photos
and Text. and Text. and Text. and Text.
Simple PowerPoint Presentation Simple PowerPoint Presentation Simple PowerPoint Presentation Simple PowerPoint Presentation
Simple PowerPoint Presentation Simple PowerPoint Presentation Simple PowerPoint Presentation Simple PowerPoint Presentation
ALLPPT
Layout
Clean Text Slide
for your Simple PowerPoint
Presentation
Presentation
Infographic Style
Your Text Here
You can simply impress your audience and add a unique zing and appeal to
your Presentations. Easy to change colors, photos.
80% Progress
Content Content
You can simply impress your audience and add a unique zing and appeal
to your Presentations. Easy to change colors, photos and Text.
60% Progress
60% 50% You can simply impress your audience and add a unique zing and appeal
to your Presentations. Easy to change colors, photos and Text.
50% Progress
You can simply impress your audience and add a unique zing and appeal
Content Content to your Presentations. Easy to change colors, photos and Text.
Your Text Here
Get a modern PowerPoint Presentation
that is beautifully designed.
You can simply impress your audience and add a
unique zing and appeal to your Presentations. I
hope and I believe that this Template will your
Time, Money and Reputation. You can simply
impress your audience and add a unique zing and
appeal to your Presentations. You can simply Example Text : Get
impress your audience and add a unique zing and a modern
appeal to your Presentations. You can simply PowerPoint
Presentation that
impress your audience and add a unique zing and
is beautifully
appeal to your Presentations. I hope and I believe designed. I hope
that this Template will your Time, Money and and I believe that
Reputation. You can simply impress your audience this Template will
and add a unique zing and appeal to your your Time. You
Presentations. You can simply impress your can simply
audience and add a unique zing and appeal to your impress your
Presentations. audience and add
Column
a unique zing and
You can simply impress your audience and add a appeal to your
unique zing and appeal to your Presentations. Presentations.
Get a modern PowerPoint Presentation that is
beautifully designed.
Infographic
ALLPPT Layout Your Text Here Your Text Here
Clean Text Slide for Get a modern PowerPoint Get a modern PowerPoint
Presentation that is beautifully Presentation that is beautifully
your Presentation designed. designed.
You can simply impress your audience and You can simply impress your audience and
add a unique zing and appeal to your add a unique zing and appeal to your
Presentations. I hope and I believe that this Presentations. I hope and I believe that this
Template will your Time, Money and Template will your Time, Money and
Reputation. Get a modern PowerPoint Reputation. Get a modern PowerPoint
Presentation that is beautifully designed. Easy Presentation that is beautifully designed. Easy
to change colors, photos and Text. I hope and to change colors, photos and Text. I hope and
I believe that this Template will your Time, I believe that this Template will your Time,
Money and Reputation. Money and Reputation.
You can simply impress your audience and You can simply impress your audience and
add a unique zing and appeal to your add a unique zing and appeal to your
Presentations. Get a modern PowerPoint Presentations. Get a modern PowerPoint
Presentation that is beautifully designed. Presentation that is beautifully designed.
Get a modern PowerPoint Presentation that Get a modern PowerPoint Presentation that
is beautifully designed. is beautifully designed.
Column Infographic
THANK YOU
Insert the Title of Your Presentation here
Fully Editable Shapes
Your Picture Here
Fully Editable Shapes
Fully Editable Icon Sets: A
FREE
PPT
TEMPLATES
www.allppt.com
Fully Editable Icon Sets: B
FREE
PPT
TEMPLATES
www.allppt.com
Fully Editable Icon Sets: C
FREE
PPT
TEMPLATES
www.allppt.com