Laporan

Keuangan
Konsolidasi
Kelompok 2
Nama Anggota Kelompok :
01.Maria E.Y Jehani 06.Alina J. Juita
(33121019) (33121015)
02.Katarina E. Jemadu 07.Regina A.P. Heu
(33120013) (33121009)
03.Laurensius A.I Bria
08.Maria A. Timo
(33121004)
(33120003)
04.Ansila M. Tahu
09.Adrianus Teti
(33120047)
(33120015)
05.Yohana S. Reinnamah
(33121023)
 01
Pengertian
Laporan
Konsolidasi
 Laporan Konsolidasi adalah model laporan keuangan untuk
menunjukkan pengaruh ekonomi dari penggabungan dua atau lebih
perusahaan yang didasarkan atas pemilikan dan pengendalian
bersama meskipun peleburan secara hukum tidak dilakukan.
Masing-masing entitas tetap beroparasi secara terpisah dan
independen serta membuat laporan keuangan individu.Akan tetapi,
entitas-entitas tersebut berada dalam satu pengendalian yang
dilakukan oleh pihak yang bergabung.
 02
Kegunaan
Laporan
Keuangan
Konsolidasi
● Laporan keuangan konsolidasi
terutama ditunjukan untuk
kepentingan pihak-pihak yang memiliki
kepentingan jangka panjang dengan
induk perusahaan seperti pemegang
saham, kreditur dan penyedia dana.
● Laporan keuangan konsolidasi
seringkali merupakan satu-satunya
cara untuk mendapatkan gambaran
yang jelas dari total sumber daya
perusahaan hasil gabungan tersebut.
 03
Keterbatasan
Laporan
Keuangan
Konsolidasi
Hasil operasi dan posisi
keuangan dari masing-masing
perusahaan yang dimasukan
dalam laporan keuangan
konsolidasi tidak diungkapkan.
Rasio-rasio keuangan tidak
mewakili perusahaan mana
pun yang dikonsolidasi,
termasuk induk perusahaan.
Tidak semua saldo laba
konsolidasi tersedia untuk
deviden induk perusahaan.
Akun-akun yang sama dari
perusahaan-perusahaan berbeda
yang digabungkan dalam
konsolidasi, bisa jadi tidak
seluruhnya dapat
diperbandingkan
 04
Pelaksanaan
Penggabungan
Usaha Melalui
Akuisisi Saham
● Jika suatu perusahaan mempunyai
sebagian besar saham atau lebih
dari 50% saham perusahaan lain
maka disebut parent company
(perusahaan induk).
● perusahaan yang dimiliki saham-
sahamnya yang jumlahnya kurang
dari 50% disebut subsidiary company
(perusahaan anak).
● Perusahaan induk ini memegang
kendali terhadap perusahaan anak,
sehingga disebut controlling interest,
sedangkan perusahaan anak yang
dikendalikan dengan jumlah saham
minoritas disebut minority interest.
● Bila perusahaan memiliki sebagian
besar dari saham-saham dari
beberapa perusahaan, maka disebut
holding company. Holding company ini
ada yang memiliki aktivitas usaha dan
ada pula yang sumber
pendapatannya mengandalkan dari
perusahaan yang dibelinya.
● Bila pendapatan holding company
tersebut hanya berasal dari
beberapa perusahaan anaknya,
maka disebut pure holding
company.
● Sedangkan bila pendapatan
perusahaan holding company
disamping berasal dari perusahaan
anak, juga berasal dari aktivitasnya
sendiri, maka disebut dengan
operating holding company.
 05
Neraca
Konsolidasi Pada
Tanggal Akuisisi
 02.Bila Induk
01.Bila Induk Memperoleh 100% 03.Bila Induk
Memperoleh 100% Perusahaan Memperoleh 90%
Perusahaan Anak Anak,Dengan Goodwill Perusahaan
anak,Dengan Goodwill
 06
Neraca
Konsolidasi
Setelah Akuisisi
 Jika harga pembelian saham
perusahaan anak lebih rendah
Menggabungkan daripada nilai buku perusahaan
akun-akun dari anak, maka nilai buku
induk dan anak perusahaan anak perlu dikurangi
perusahaan untuk mencerminkan nilai aktual
sehingga tampak perusahaan yang lebih rendah
sebagai entitas daripada nilai buku.
tunggal. Jika induk memperoleh kurang
dari 100% saham perusahaan
Menghitung nilai anak, maka perlu dilakukan
aset bersih eliminasi terhadap saham yang
perusahaan anak dimiliki oleh pemegang saham
pada saat akuisisi.
mayoritas.
Setelah eliminasi dilakukan,
neraca konsolidasi dapat
Jika harga pembelian saham disusun dengan
perusahaan anak lebih tinggi menggabungkan akun-akun
daripada nilai buku perusahaan dari induk dan anak
anak, maka terbentuk goodwill perusahaan yang telah
yang harus dimasukkan sebagai disesuaikan.
bagian dari aktiva.

Neraca konsolidasi juga

perlu mencantumkan
informasi mengenai aktivitas
entitas konsolidasi setelah
akuisisi.
07
Alokasi
Kelebihan Ke
Aktiva Bersih
Yang Dapat Di
Identifikasi Dan
Efek Alokasi Pada Neraca
Konsolidasi Pada Saat
Akuisisi
Efek alokasi pada neraca
konsolidasi pada saat akuisisi
adalah perubahan yang terjadi
pada nilai aset, kewajiban, dan
ekuitas perusahaan setelah
terjadinya akuisisi. Beberapa efek
alokasi yang dapat terjadi:
Goodwill,Book Value
reduction,Eliminasi
Amortisasi Pada Neraca
Konsolidasi setelah
Akuisisi
Amortisasi pada neraca
konsolidasi setelah akuisisi
adalah pengurangan nilai aset
tak berwujud seperti goodwill
dan hak paten dalam jangka
waktu tertentu.
08
Laporan Laba-
Rugi Konsolidasi
Hal-Hal Yang Perlu Diperhatikan terkait Laporan
Laba-Rugi Konsolidasi :

Metode Pengaruh Pengaruh

penyajian amortisasi eliminasi
09
Akuntansi
Push-Down
● Push-Down Accounting adalah
metode akuntansi yang digunakan
oleh perusahaan untuk merekam
pembelian perusahaan lain.
● Push-Down Accounting
memungkinkan perusahaan yang
membeli untuk menilai nilai aset
dan kewajiban perusahaan yang
dibeli berdasarkan harga
pembelian, bukan berdasarkan
nilai historis.
● Dalam menerapkan Push-Down
Accounting, perusahaan perlu
memperhatikan metode penyajian
yang digunakan, pengaruh
goodwill, dan pengaruh eliminasi
transaksi antar perusahaan.
● Push-Down Accounting dapat
membantu perusahaan untuk
menghindari pengaruh transaksi
antar perusahaan dalam kelompok
yang sama pada laporan
keuangan.
10
Menyusun
Neraca Lajur
untuk Neraca
Konsolidasi
 Untuk menyusun neraca lajur untuk neraca konsolidasi,
perusahaan dapat mengikuti beberapa langkah berikut:

01. 02. 03.

Menentukan akun-akun Menyusun daftar lajur untuk Menggabungkan daftar
yang akan disajikan pada setiap akun yang akan lajur dari induk dan anak
neraca lajur konsolidasi. disajikan pada neraca lajur perusahaan untuk setiap
konsolidasi. akun yang sama.

04. 05.
Menjumlahkan saldo akhir dari Menyusun neraca konsolidasi
setiap akun untuk mendapatkan dengan memasukkan total aset,
total aset, kewajiban, dan ekuitas kewajiban, dan ekuitas yang telah
pada neraca konsolidasi. dihitung pada langkah sebelumnya.
 “Terima
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Table of contents
01 02 03
Section Section Section

04 05 06
Section Section Section
Let’s begin
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01
Section
header
Two ideas
Mercury
Mercury is the closest planet to
the Sun and the smallest one in
the Solar System—it’s only a bit
larger than the Moon. This
planet’s name has nothing to do
with the liquid metal, since
Mercury was named after the
Roman messenger god
Venus
Venus has a beautiful name and
is the second planet from the
Sun. It’s terribly hot—even
hotter than Mercury—and its
atmosphere is extremely
poisonous. It’s the second-
brightest natural object in the
night sky after the Moon
Three ideas

Jupiter Venus Saturn

Jupiter is a gas giant and Venus has a beautiful name Saturn is a gas giant and
the biggest planet in the and is the second planet has several rings. This
Solar System. It's the from the Sun. It’s terribly planet is composed mostly
fourth-brightest object in hot and its atmosphere is of hydrogen and helium. It’s
the night sky and was poisonous. It’s the second- the sixth planet from the
named after the Roman brightest natural object in Sun and was named after a
god of the skies the night sky Roman god too
Four ideas
Mars
Despite being red, Mars is actually a
cold place. It's full of iron oxide dust,
which gives the planet its reddish
cast, and it’s made of basalt
Jupiter
Jupiter is a gas giant and the biggest
planet in the Solar System. It’s the
fourth-brightest object in the night
sky. It was named after a Roman god
Venus
Venus has a beautiful name and is
the second planet from the Sun. It’s
terribly hot and its atmosphere is
extremely poisonous
Saturn
Saturn is a gas giant and has several
rings. It's composed mostly of
hydrogen and helium. It’s the sixth
planet from the Sun
Six ideas
Mars
Despite being red, Mars
is actually a cold place.
It's full of iron oxide dust,
which gives the planet its
reddish cast
Earth
Earth is the third planet
from the Sun and the
only one that harbors life
in the Solar System. We
all live on this planet
Venus Neptune
Venus has a beautiful Neptune is the farthest
name and is the second planet from the Sun. It’s
planet from the Sun. It’s also the fourth-largest
terribly hot, even hotter planet by diameter in the
than Mercury Solar System
Saturn Jupiter
Saturn is a gas giant and Jupiter is a gas giant and
has several rings. It's the biggest planet in the
composed of hydrogen Solar System. It’s the
and helium. It’s the sixth fourth-brightest object in
planet from the Sun the night sky
 “This is a quote, words full of wisdom
that someone important said and can
make the reader get inspired”

—Someone Famous
 333,000
The Sun’s mass compared to Earth’s

9h 55m 23s 386,000 km

Jupiter’s rotation period Distance between Earth and the Moon
498,300,000
Big numbers catch your audience’s attention
Column graph
Team 1
Mars is very cold

Team 2
Mercury is small

Team 3
Venus is very hot

Team 4
Earth has life

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Map
Mars
Mars is very cold

Mercury
Mercury is small

Venus
Venus is very hot

Follow the link in the map to modify its data and then paste the new one here. For more info, click here
Table
Team A Team B Team C Team D Team E Team F
Mercur
XX XX XX XX XX XX
y
Mars XX XX XX XX XX XX

Saturn XX XX XX XX XX XX

Venus XX XX XX XX XX XX

Jupiter XX XX XX XX XX XX

Earth XX XX XX XX XX XX
Neptun
XX XX XX XX XX XX
e
Timeline

Step 1 Step 2 Step 3 Step 4

Venus is a hot planet Mercury is very small Mars is made of basalt Jupiter is a gas giant

Step 5 Step 6 Step 7 Step 8

Saturn has rings We live on Earth Neptune is an ice giant The Sun is a star
Organizational chart
The Sun
CEO

Jupiter Neptune
Department Head Department Head

Saturn Earth Venus Mars

Manager Manager Manager Manager

Moon Mercury Titan Triton Callisto

Employee Employee Employee Employee Employee
Roadmap infographics
Initiativ Ma
Objective Jan Feb Mar Apr Jun Jul Aug Sep Oct Nov Dec
e y

Venus has a beautiful name and is

Venus is very hot
the second planet from the Sun

Earth is the beautiful planet on

Earth has life
which humans live

Despite being red, Mars is actually

Mars is very cold
a cold place

Jupiter is the biggest planet in the

Jupiter is a gas giant
Solar System

Saturn is a gas giant and has

Saturn has rings
several rings

Mercury is the closest planet to the

Mercury is small
Sun and the smallest one
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