NAMA KELOMPOK:

Pengertian sumber dan penggunan modal kerja

Analisis sumber dan penggunaan modal kerja adalah analisi laporan

keuangan yang di tunjukan untuk mendapatkan informasi tentang perubahan
modal kerja suatu perusahan, serta sebab-sebab perubahan yang dikenal
dengan sumber modal kerja dan penggunan modal kerja pada suatu
periode.modal kerja yang dimaksud adalah modal kerja bersih,yaitu: selisih lebih
aktiva lancer di atas utang lancar.oleh karna itu, yang menjadi sumber dan

penggunan modal kerja adalah akun-akun diluar aktiva lancar dan utang lancar .
 Komponen Modal Kerja

1.Aset Lancar
Aset lancar perusahaan mencakup semua:

 Kas dan setara kas

 Biaya dibayar dimuka
 Surat berharga
 Perlengkapan
 Piutang
 Aset yang diharapkan dapat dilikuidasi dalam 12 bulan
 2. Kewajiban Lancar

Kewajiban lancar perusahaan adalah semua kewajiban

perusahaan yang akan jatuh tempo dalam waktu 12 bulan
sejak tanggal neraca. Itu bisa mencakup semua:

Pembayaran hutang jatuh tempo

Akun hutang
Gaji dan pajak gaji
Faktur
pajak lainnya
Setoran pelanggan
Pendapatan tangguhan
Definisi modal kerja

pengertian dari modal kerja secara umum modal kerja atau working
capital secara umum dapat didefinisikan sebagai investasi perusahaan
jangka pendek seperti sekuritas yang dapat dijual, kas, piutang dan
persediaan. Modal kerja sangat berperan penting dalam dunia kerja dan
bisnis, terutama dalam proses peningkatan mutu perusahaan. Modal
kerja tentu saja memiliki tahapan perhitungan tertentu untuk mengetahui
laba kotor, utang perusahaan hingga jumlah laba bersih atau keuntungan
yang didapatkan oleh suatu perusahaan selama menjalankan usahanya.
 KONSEP-KONSEP MODAL KERJA
1. Konsep Kuantitatif
Konsep kuantitatif pada manajemen modal kerja adalah
pada kuantitas ataupun jumlah biaya yang terdapat di
dalam unsur aktiva lancar. Aktiva lancar juga
mempunyai dana yang berputar kembali dalam waktu
yang cenderung lebih pendek ataupun dalam bentuk
semulanya.
2. Konsep Kualitatif
Konsep kualitatif ini modal kerja akan sangat berkaitan
dengan jumlah utang lancar ataupun utang yang
pembayarannya harus segera dibayarkan. Untuk itu,
sebagian aktiva lancar harus tersedia agar bisa
membiayai kewajiban finansial perusahaan yang harus
segera dilakukan, tidak boleh digunakan untuk
membiayai operasional perusahaan.
3. Konsep Fungsional
Dasar utama dalam konsep fungsional
adalah biaya yang tersimpan sebagai
modal dan juga dana yang dikeluarkan
mempunyai fungsi dalam memperoleh
pendapatan bisnis.
Konsepnya adalah sebagai biaya akan
digunakan agar bisa menghasilkan
pendapatan dalam periode akuntansi atau
yang biasa disebut dengan current
income.
 Sumber modal kerja

Menurut Kasmir (2019: 260), secara

Menurut Kasmir (2019: 258-259),beberapa
sumber modal kerja yang dapat digunakan umum kenaikan dan penurunan
yaitu : modal kerja disebabkan :
a. Hasil operasi perusahaan a. Adanya kenaikan modal
b. Keuntungan penjualan surat-surat berharga
(penambahan modal pemilik atau
c. Penjualan saham
laba)
d. Penjualan aktiva tetap
b. Adanya pengurangan aktiva tetap
e. Penjualan obl'gasi
f. Memperoleh pinjaman (penjualan aktiva tetap)
g. Dana hibah, dan c. Adanya penambahan utang.
h. Sumber lainnya
A picture is worth a thousand words
98,300,000
Big numbers catch your audience’s attention
 Most used formats

25% 50% 75%

Mercury Venus Mars
It’s the closest planet to the Venus has a beautiful name Despite being red, Mars is
Sun and the smallest one in and is the second planet actually a cold place. It’s full
the Solar System from the Sun of iron oxide dust
Where do they use it?

Venus
Venus is the second planet
from the Sun

Mercury
Mercury is the closest
planet to the Sun
 History about this paper
Venus is the second planet Despite being red, Mars is
from the Sun a cold place

1596/ 1906/

1794/ 1919/
Mercury is the closest Jupiter is the biggest
planet to the Sun planet of them all
 Parts of a millimetric paper

Primary grid [1 mm]

Mars is actually a very

cold place

Secondary grid [5 mm]

Mercury is the closest

planet to the Sun

Tertiary grid [10 mm]

Saturn is a gas giant and

has several rings
 Millimeter paper formats
Serie A Serie B
Format Measures Format Measures
A0/ 841 x 1189 mm B0/ 1000 x 1414 mm

A1/ 594 x 841 mm B1/ 707 x 1000 mm

A2/ 420 x 594 mm B2/ 500 x 707 mm

A3/ 297 x 420 mm B3/ 353 x 707 mm

A4/ 210 x 297 mm B4/ 250 x 353 mm

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