ekuitas saldo laba, dividen, saham treasuri dan penghasilan komprehensif lain

8/18/2019 Ekuitas Saldo Laba, Dividen, Saham Treasuri Dan Penghasilan Komprehensif Lain

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BAB 14EKUITAS : SALDO LABA, DIVIDEN, SAHAM TREASURIDAN PENGHASILAN KOMPREHENSIF LAIN

OLEH :

MIA OKTAVIANI (1441173404176)

RIDHA ANNISA (1441173404195)

RETNO TRI YUANA (1441173404199)

INTERMEDIATE FINANCIAL ACCOUNTING II



SALDO LABA

Saldo Laba (Retained Earnings) meru a!a"a!umula#$ laba %a"& d$ erole' eru#a'aa" %a"&

($da! d$d$#(r$bu#$!a" !e ada eme&a"& #a'am#eba&a$ d$)$de" da" (e(a d$$")e#(a#$!a" dalameru#a'aa" (er#ebu(* Se+ara (e!"$# ormula u"(u!

me"&'$(u"& #aldo laba adala' #eba&a$ ber$!u(*

Saldo Laba = Saldo Laba Awal + Laba (Rugi)Bersih – Dividen



Restriksi atas Saldo LabaPeru#a'aa" da a( me"&amb$l !eb$-a!a" u"(u!mere#(r$!#$ .mela!u!a" emba(a#a"/ a(aume"&alo!a#$!a" a(a# e"&&u"aa" .a ro r$a#$/#eba&$a" dar$ #aldo u"(u! (u-ua" (er(e"(u* Re#(r$!#$a(au a ro r$a#$ d$a"(ara"%a me"+a!u 'al ber$!u( $"$*

Re#(r$!#$ Hu!um : ba"%a! Ne&ara %a"& me"#%ara(!a"eru#a'aa" u"(u! me#(r$!#$ b$a%a dar$ #a'am (rea#ur$

ba&$ emba&$a" de)$de"*Re#(r$!#$ Ko"(ra!(ual : !o"(ra! u(a"& -a"&!a a"-a"&da a( memba(a#$ e"&&u"aa" dar$ a#e( u"(u!

emba%ara" d$)$de" #eba&a$ ba&$a" +o)e"a"( u(a"&,#e&$"&&a 'al (er#ebu( da a( mere#(r$!#$ e"&&u"aa"#aldo laba u"(u! emba%ara" d$)$de"*Re#(r$!#$ Su!arela : a ro r$a#$ #aldo laba u"(u! (u-ua"

!'u#u#*



Contoh saldo laba

LAPORAN SALDO LABA PT KTH U"(u! er$odebera!'$r ada (a"&&al 01 De#ember 2334 :Saldo Laba .a5al/ R * 233*333*333

Laba ber#$' #e(ela' a-a! R * 24*333*333De)$de" R * 13*333*333Saldo Laba (akhir) Rp !14 """ """

Per'$(u"&a" :R * 233*333*333 6 R * 24*333*333 7 R * 13*333*333 9 R *

214*333*333



D#$#D%&D$)$de" meru a!a" ba&$a" laba %a"& d$d$#(r$bu#$!a"!e ada eme&a"& #a'am* Pembela-ara" d$)$de"meru a!a" me!a"$#me e"&alo!a#$a"!e#e-a'(eraa" !e ada eme&a"& #a'am*

Peru#a'aa" me"&eluar!a" de)$de" berda#ar!a"!e u(u#a" %a"& d$amb$l dalam Ra a( UmumPeme&a"& Sa'am .RUPS/*Be"(u!7be"(u! dar$ d$)$de" :

1* D$)$de" Ka#2* D$)$de" Sa'am0* D$)$de" Pro er($4* D$)$de" S+r$

* D$)$de" L$!u$da#$



Bebera a er($mba"&a" eru#a'aa" dalammember$!a" d$)$de", %a$(u :

Meme"u'$ !e(e"(ua" %a"& d$#ebu(!a" dalamer-a"-$a" de"&a" !red$(or*Meme"u'$ !e(e"(ua" e"d$r$a" eru#a'aa"*Meme"u'$ e"da"aa" %a"& d$bu(u'!a"

eru#a'aa" dalam ra"&!a er(umbu'a" a(aue!# a"#$ leb$' la"-u(*Me"+$ (a!a" #!ema emba&$a" d$)$de" %a"&#(ab$l (smoothing out).Me"+$ (a!a" ba"(ala" .+ada"&a"/ u"(u!me"&'ada $ o(e"#$ !eru&$a" %a"& d$'ada $

eru#a'aa" d$ma#a me"da(a"&*



D$)$de" Ka#D$)$de" da a( d$!eluar!a" dalam berba&a$ be"(u!* Be"(u! %a"&

al$"& umum adala' dividen kas , %a$(u eru#a'aa"me"d$#(r$bu#$!a" !a# !e ada eme&a"& #a'am #ebe#ar ro or#$(er(e"(u, me"&a+u ada ra#$o emba&$a" d$)$de", dar$ lababer#$'* Dalam e"d$#(r$bu#$a" d$)$de" !a# (erda a( em a((a"&&al %a"& rele)a" u"(u! d$ er'a($!a" ole' eme&a"& #a'am,%a$(u #eba&a$ ber$!u(*'anggal pengu u an , b$a#a"%a meru a!a" (a"&&ald$la!u!a""%a RUPS da" d$umum!a""%a emba&$a" d$)$de"*'anggal e *dividen , meru a!a" (a"&&al a ab$la (er-ad$

eral$'a" !e em$l$!a" em$l$! ba(u ($da! la&$ ber'a! a(a#

d$)$de", b$a#a"%a berla"&#u"& #a(u #ama $ dua 'ar$ !er-a#ebelum (a"&&al e"+a(a(a"*'anggal pen a,a,an , meru a!a" (a"&&al eru#a'aa"membua( memora"dum e"+a(a(a" d$)$de" (u"a$ u"(u!me"&$de"($;!a#$ eme&a"& #a'am %a"& ber'a! a(a# d$)$de"

'anggal pe ba-aran , meru a!a" (a"&&al emba%ara" d$)$de"!e ada eme a" #a'am*



Contoh Dividen KasPT* <<K me"&umum!a" d$)$de" ada #aa( Ra a( UmumPeme&a"& Sa'am .RUPS/ ada (a"&&al 2 Mare( 2314

.(a"&&al de!lara#$/ da" me"de!lara#$!a" a!a" (eru(a"& ada(a"&&al 23 A r$l 2314 .(a"&&al emba%ara"/ !e ada

eme&a"& #a'am ada (a"&&al 13 A r$l 2314 .(a"&&ale"+a(a(a" /* <umla' d$)$de" %a"& d$de!lara#$!a" adala'

R 3 er lembar #a'am, da" -umla' #a'am %a"& beredar

adala' 13*333*333 lembar #a'am* <ur"al %a"& d$bua(:

!. /are, !"14 Saldo Laba * 33*333*333 U(a"& D$)$de" * 33*333*333 . ada (a"&&al e"&umuma"/

1" April !"14 .($da! ada e"+a(a(a" -ur"al ada (a"&&al

(er#ebu(/

!" April !"14 U(a"& D$)$de" * 33*333*333



D$)$de" Sa'amPemba&$a" #a'am eru#a'aa" %a"& ber#a"&!u(a" #e+ara

ro7ra#a !e ada eme&a"& #a'am"%a* <$!a d$)$de" (u"a$d$ba%ar!a" dalam be"(u! (u"a$, ma!a d$)$de" #a'amd$ba%ar!a" dalam be"(u! #a'am* D$ I"do"e#$a #a'am%a"& d$ba&$!a" #eba&a$ d$)$de" (er#ebu( d$#ebu( #a'ambo"u#* De"&a" dem$!$a" ara eme&a"& #a'ammem u"%a$ -umla' lembar #a'am %a"& -e"$# #amamau u" %a"& -e"$# berbeda*

Tu-ua" d$)$de" #a'am $ala' #eba&a$ ber$!u( :Meme"u'$ 'ara a" eme&a"& #a'am u"(u!me"da a(!a" d$)$de" (a" a me"&eluar!a" ua"& (u"a$*Me"$"&!a(!a" da%a -ual eru#a'aa"*Me"e!a"!a" ba'5a #eba&$a" dar$ e!u$(a# eme&a"&#a'am (ela' d$$")e#(a#$ ula"& #e+ara erma"e" !e dalamu#a'a .da" ($da! (er#ed$a u"(u! d$)$de" (u"a$/*



Contoh Dividen Saham Jumlah Kecil

U"(u! d$)$de" #a'am dalam -umla' !e+$l .!ura"& dar$2 > #a'am beredar/, ma!a #a'am %a"& a!a"d$(erb$(!a" #eba&a$ d$)$de" d$"$la$ #ebe#ar 'ar&a

a#ar 5a-ar"%a*PT KSJ memiliki 2 juta lembar saham biasa beredar dengan nilai par Rp 200 dan

laba ditahan sebesar Rp 700 juta. Jika PT UVW mengumumkan 10% di iden

saham! maka perusahaan menerbitkan 200 ribu lembar saham tambahan

kepada pemegang saham. Jika nilai "ajar saham saat itu adalah Rp #00 perlembar! maka pen$atatann%a adalah &

Tanggal pengumuman

'aba ditahan (200rb lembar ) Rp#00* +0 juta

Saham biasa %ang dapat didistribusikan (200rb lembar ) Rp200* ,0 juta -gi saham biasa 20 juta

Tanggal distribusi

Saham biasa %ang dapat didistribusikan ,0 juta

Saham biasa ,0 juta



Contoh Dividen Saham Dalam Jumlah BesarU"(u! d$)$de" #a'am dalam -umla' be#ar .leb$' dar$ 2 >#$#a #a'am belum (er-ual/, ma!a #a'am %a"& a!a"

d$(erb$(!a" #eba&a$ d$)$de" d$"$la$ #ebe#ar "$la$ "om$"al*PT K/J memiliki 2 juta lembar saham biasa beredar dengan nilai parRp 200 dan laba ditahan sebesar Rp 700 juta. Jika PT UVWmengumumkan 30% di iden saham! maka perusahaan menerbitkan+00 ribu lembar saham tambahan kepada pemegang saham. Jika nilai"ajar saham saat itu adalah Rp #00 per lembar! maka pen$atatann%aadalah&

Tanggal pengumuman'aba ditahan (+00rb lembar ) Rp 200* 20 .000.000

Saham biasa %ang dapat didistribusikan 20.000.000

Tanggal distribusiSaham biasa %ang dapat didistribusikan 20.000.000

Saham biasa 20.000.000



D$)$de" Pro er($D$)$de" ro er($ meru a!a" emba&$a" d$)$de"dalam be"(u! a#e( eru#a'aa"* Be"(u!"%a da a(bera&am #e er($ bara"&, er#ed$aa" eru#a'aa",real e#(a(e, $")e#(a#$ da" la$"7la$"*Peru#a'aa" memba&$!a" d$)$de" ro er($ !are"a

!e(erba(a#a" !a# a(au eru#a'aa" mem$l$!$ a#e(,ba$! $(u er#ed$aa" a(au u" $")e#(a#$ %a"& +u!uba"%a! %a"& b$#a -ad$ me"&alam$ e"uru"a" "$la$*A ab$la eru#a'aa" 'e"da! memba&$!a" d$)$de"

de"&a" ($ e $"$, ma!a eru#a'aa" 'aru#mela!u!a" e"$la$a" a(a# "$la$ 5a-ar dar$ a#e((er#ebu(, da" me"&a!u$ ada"%a !eu"(u"&a" a(au!eru&$a" #eba&a$ #el$#$' dar$ "$la$ 5a-ar a#e(de"&a" "$la$ bu!u a#e( ada (a"&&al de!lara#$*



Contoh Dividen Properti

PT M?G mela!u!a" (ra"# er !e ada eme&a"& #a'am bebera a$")e#(a#$"%a dalam be"(u! #e!ur$(a# #e"$la$ R 033*333*333de"&a" me"&umum!a" d$)$de" ro er($ (a"&&al 12 De#ember2312, u"(u! d$d$#(r$bu#$!a" (a"&&al 22 <a"uar$ 2310 !e ada

eme&a"& #a'am %a"& (er+a(a( ada 2 <a"uar$ 2310* Pada(a"&&al e"&umuma", #e!ur$(a# (er#ebu( mem$l$!$ "$la$ 5a-arR 233*333,333*Tanggal pengumuman (12 Desember 2012)Unrealized Holding Gain or Loss 1Kerugian 00.000.000

n estasi ekuitas 00.000.000

'aba ditahan 200.000.000Utang di iden pr perti 200.000.000

Tanggal distribusi (2 Januari 2013)Utang di iden pr perti 200.000.000

n estasi ekuitas 200.000.000



D$)$de" S+r$Ada !eadaa" !e($!a eru#a'aa" mem$l$!$a!umula#$ #aldo laba %a"& #e#u"&&u'"%a#uda' memu"&!$"!a" u"(u! memba&$!a"d$)$de" ba&$ ara eme&a"& #a'am"%a, a!a"

(e(a $ -umla' ua"& (u"a$"%a ($da! me"+u!u $*Al(er"a($ %a"& b$#a d$amb$l -$!a $"&$"memba&$ d$)$de" adala' de"&a" me"erb$(!a"

rome# a(au -a"-$ memba%ar d$!emud$a" 'ar$

(notes payable). D$)$de" #ema+am $"$ d$#ebu(“scrip dividend”.



Contoh Dividen ScripSeba&a$ $lu#(ra#$ ada (a"&&al 1 <u"$ 2310, PT BIGHITme"&umum!a" emba&$a" d$)$de" beru a d$)$de"#+r$ ber-a"&!a 5a!(u 0 bula" #ebe#ar R 133@lembaru"(u! 0*333*333 lembar %a"& #a'am beredar* T$"&!a(bu"&a adala' 13> er(a'u"*

<ur"al %a"& d$bua( :0ada ,anggal pe ba-aran (1 uni !"14)Laba D$(a'a" (Scrip Dividend) 033*333*333U(a"& Prome# (Utang Scrip Dividend) 033*333*3330ada ,anggal pe ba-aran (1 Sep,e ber !"14)

U(a"& Prome# !e ada Peme&a"& Sa'am 033*333*333B$a%a Bu"&a .13> .0@12bula"/ R 033-(/ * 33*333Ka# 03 * 33*333



D$)$de" L$!u$da#$Bebera a eru#a'aa" me"&&u"a!a" modald$#e(or #eba&a$ ba#$# dar$ d$)$de"* D$)$de"%a"& d$da#ar!a" ada #ela$" #aldo laba#er$"&!al$ d$#ebu( #eba&a$ d$)$de" l$!u$da#$

!are"a d$)$de" $"$ ($da! d$da#ar!a" ada labada" me"uru"!a" -umla' modal d$#e(oreru#a'aa"*



Contoh Dividen Likuidasi

PT VK me"&eluar!a" d$)$de" !e ada eme&a"& #a'amb$a#a"%a #ebe#ar R 133*333*333*333* Pe"%am a$a"emba&$a" d$)$de" (er#ebu( d$#er(a$ +a(a(a" ba&$ eme&a"&

#a'am ba'5a #eba"%a! R C3*333*333*333 bera#al dar$ labada" #$#a"%a d$amb$l dar$ modal d$#e(or* Pe"+a(a(a" a%a(

-ur"al a(a# d$)$de" l$!u$da#$ adala' #eba&a$ ber$!u(* <ur"al %a"& d$bua( :0ada ,anggal deklarasiSaldo Laba C3*333*333*333A&$o Sa'am7Sa'am B$a#a 43*333*333*333

U(a"& D$)$de" 133*333*333*3330ada ,anggal pe ba-aranU(a"& D$)$de" 133*333*333*333

Ka# 133*333*333*333



PEME AHAN SAHAMPeme+a'a" #a'am (stock split) meru a!a"

e"$"&!a(a" -umla' #a'am beredar de"&a"me"&ura"&$ "$la$ "om$"al #a'am* Seba&a$ +o"(o',

eru#a'aa" mela!u!a" eme+a'a" #a'am 2:1a(au dua lembar #a'am u"(u! 1 lembar a!a"membua( -umla' #a'am %a"& beredar me"-ad$ 2!al$ l$ a( de"&a" "$al$ "om$"al er#a'amber!ura"& me"-ad$ #e(e"&a'"%a* Pada a!'$r"%a"$la$ !a $(al$#a#$ #a'am eru#a'aa" (e(a *Kare"a ($da! ada eruba'a" (o(al "$la$, ma!au"(u! eme+a'a" #a'am ($da! d$la!u!a" -ur"ala(au e"+a(a(a"* Pe"&aru' dar$ eme+a'a"#a'am adala' ber!ura"&"%a "$la$ "om$"al da"me"$"&!a("%a -umla' lembar #a'am*



Contoh Pemecahan Saham

Perba"d$"&a" N$la$ E!u$(a# Sebelum da"Se#uda' Peme+a'a" Sa'am 2:1

%kui,as sebelu

0e e ahan Saha !21

%kui,as Se,elah 0e e ahan

Saha !21Sa'am b$a#a, 2 -u(alembar de"&a" "$la$

ar R 233

R 433 -u(a

Sa'am b$a#a, 4 -u(alembar de"&a" "$la$

ar R 133

R 433 -u(a

Laba d$(a'a"R 233 -u(a Laba d$(a'a"

R 233 -u(a

T tal R C33 -u(a T tal R C33

-u(a



Perbandingan Efek Pembagian Dividen terhadap

!mp!nen Ekuitas "erdasarkan Tipe Dividenn#a

Dampak pada Pengumumandividen kas

Pemba#arandividen kas

Pengumuman dan distribusi

Dividensaham ke$il

Dividensaham besar

Pemecahan

Saham

Laba d$(a'a" Ber!ura"& Te(a Ber!ura"&a

Ber!ura"&b Te(a

Modal #a'am Te(a Te(a Ber(amba' b

Ber(amba' b Te(a

A&$o #a'am Te(a Te(a Ber(amba' + Te(a Te(a

<umla' e!u$(a# Ber!ura"& Te(a Te(a Te(a Te(aWorkingcapital Ber!ura"& Te(a Te(a Te(a Te(a

<umla' a#e( Te(a Ber!ura"& Te(a Te(a Te(a

<umla' #a'am

beredar Te(a Te(a Ber(amba

'

Ber(amba

'

Ber(am

ba'+N$la$ leb$' 'ar a a#ar de" a"



SAHAM TREASURISa'am (rea#ur$ meru a!a" #a'am eru#a'aa" %a"&

(ela' d$!eluar!a" ole' eru#a'aa" da" !emud$a"d$bel$ !embal$* Bebera a ala#a" eru#a'aa"mela!u!a" 'al (er#ebu( adala' #eba&a$ ber$!u( :1* U"(u! mem er!e+$l a-a!*

2* U"(u! me"$"&!a(!a" laba er#a'am da"e"&embal$a" a(a# e!u$(a#*

0* Me"&ura"&$ -umla' eme&a"& #a'am*4* Membe"(u! a#ar ba&$ #a'am*

* Sa'am a!a" d$-ual !embal$ !e ada !ar%a5a"eru#a'aa" a(au #a'am a!a" d$ba&$!a" #eba&a$

d$)$de"*C* Sa'am a!a" d$!eluar!a" de"&a" #ura(7#ura(

ber'ar&a eru#a'aa" la$"*



Pe"&a!ua" da" Pe"&u!ura" Sa'am Trea#ur$

Terda a( dua me(ode e"&a!ua" (ra"#a!#$u"(u! Sa'am Trea#ur$, %a$(u me(ode b$a%a da"me(ode "$la$ "om$"al* Sa'am (rea#ur$ $"$

d$la or!a" ada ba&$a" e!u$(a# eru#a'aa",da" ber#$ a( #eba&a$ e"&ura"& (o(al*



Me(ode B$a%aBerda#ar!a" me(ode b$a%a, ada #aa( a!u$#$#$ #a'am(rea#ur$ ma!a a!u" #a'am (rea#ur$ d$deb$( #ebe#arb$a%a erole'a" da" mela or!a" a!u" #a'am (rea#ur$#eba&a$ e"&ura"& dar$ e!u$(a# ada la ora" o#$#$!eua"&a"*

<$!a #a'am (rea#ur$ d$-ual !embal$ de"&a" 'ar&a d$ a(a#'ar&a erole'a", ma!a !eleb$'a" 'ar&a (er#ebu(d$!red$(!a" ada a!u" A&$o Sa'am7Sa'am Trea#ur$*Sel$#$' (er#ebu( ($da! d$a!u$ #eba&a$ !eu"(u"&a"*

<$!a #a'am (rea#ur$ d$-ual !embal$ de"&a" 'ar&a d$

ba5a' 'ar&a erole'a", ma!a #el$#$' (er#ebu(d$deb$(!a" ada a!u" A&$o Sa'am7Sa'am Trea#ur$*A ab$la #el$#$' 'ar&a d$ ba5a' 'ar&a erole'a"meleb$'$ #aldo !red$( ada a!u" A&$o Sa'am7Sa'am

Trea#ur$, ma!a #aldo laba d$deb$( u"(u! !e!ura"&a"(er#ebu(*



Ber$!u( +o"(o' (ra"#a!#$ da" a%a( -ur"al #a'am (rea#ur$ PT berda#ar!a" me(ode b$a%a*0engeluaran saha biasa seban-ak 1 """ """ le bardengan nilai no inal Rp."" pada harga pasar sebesarRp. """Ka# .1-( R *333/ *333*333*333 Modal Sa'am Sa'am B$a#a .1-( R 33/

33*333*333 A&$o Sa'am Sa'am B$a#a 4* 33*333*333

0e belian saha ,reasuri seban-ak 1"" """ le bardengan harga Rp3 """Sa'am Trea#ur$ .133rb R C*333/ C33*333*333

Ka# C33*333*333

0en ualan saha ,reasuri pada harga di a,as hargabeli seban-ak ." """ le bar dengan harga Rp5 .""Ka# . 3rb R * 33/ 0 *333*333Sa'am Trea#ur$ . 3rb R C*333/ 033*333*333



0en ualan saha ,reasuri pada harga di bawah hargabeli seban-ak 1" """ le bar dengan harga Rp4 .""Ka# .13rb R 4* 33/ 4 *333*333

A&$o Sa'am Sa'am Trea#ur$ 1 *333*333Sa'am Trea#ur$ .13rb R C*333/ C3*333*333

Saldo Kred$( A&$o Sa'am Sa'am Trea#ur$ :

1 *333*333 *333*333 C3*333*333

0en ualan saha ,reasuri pada harga di bawah harga

beli seban-ak 6" """ le bar dengan harga Rp6 """Ka# .03rb R 0*333/ 3*333*333A&$o Sa'am Sa'am Trea#ur$ C3*333*333Saldo Laba 03*333*333Sa'am Trea#ur$ .03rb R C*333/ 1 3*333*333



Me(ode N$la$ Nom$"alBerda#ar!a" me(ode "$la$ "om$"al, ada #aa( a!u$#$#$ #a'am(rea#ur$ ma!a e"+a(a(a" #emua (ra"#a!#$ dalam #a'am

(rea#ur$ ada "om$"al"%a da" mela or!a" #a'am (rea#ur$'a"%a #eba&a$ e"&ura"& dar$ modal #a'am*A ab$la 'ar&a embel$a" #a'am (rea#ur$ leb$' ($"&&$ dar$'ar&a e"&eluara" #a'am b$a#a, ma!a Saldo Laba a!a"d$deb$(, da" #ebal$!"%a a ab$la 'ar&a embel$a" #a'am

(rea#ur$ leb$' re"da' dar$ 'ar&a e"&eluara" #a'am b$a#a,ma!a a!a" d$!red$( A&$o Sa'am Sa'am Trea#ur$*

<$!a #a'am (rea#ur$ d$-ual de"&a" 'ar&a d$ a(a# 'ar&a"om$"al da" 'ar&a #a'am ada #aa( e"&eluara", ma!a#a'am (rea#ur$ d$!red$( #ebe#ar "$la$ "om$"al, da" #el$#$'a"(ara 'ar&a erole'a" de"&a" 'ar&a e"-uala" !embal$d$a!u$ de"&a" me"deb$( a!u" A&$o Sa'am B$a#a*Seda"&!a" -$!a #a'am (rea#ur$ d$-ual de"&a" 'ar&a d$ ba5a''ar&a "om$"al ma!a #a'am (rea#ur$ d$!red$( #ebe#ar "$la$"om$"al #a'am da" A&$o Sa'am Sa'am Trea#ur$ d$deb$(#ebe#ar #el$#$' a"(ara "$la$ "om$"al de"&a" 'ar&a e"-uala"*



Ber$!u( +o"(o' (ra"#a!#$ da" a%a( -ur"al #a'am (rea#ur$ PT Vberda#ar!a" me(ode "$la$ "om$"al*

0engeluaran saha biasa seban-ak 1 """ """ le bardengan nilai no inal Rp."" pada harga pasar sebesarRp. """Ka# .1-( R 333/ *333*333*333Modal Sa'am Sa'am B$a#a .1-( R 33/ 33*333*333A&$o Sa'am Sa'am B$a#a 4* 33*333*333

0e belian saha ,reasuri seban-ak 1"" """ le bardengan harga Rp3 """

Sa'am Trea#ur$ .133rb R 33/ 3*333*333A&$o Sa'am Sa'am B$a#a 4 3*333*333Saldo Laba .R C33-( 7 R 33-(/ 133*333*333 Ka# .133rb R C333/ C33*333*333



PENGHASILAN KOMPREHENSIF LAINPe"&'a#$la" Kom re'e"#$ La$" . Other omprehensive!ncome"O ! / meru a!a" !om o"e" e!u$(a# %a"&

d$re re#e"(a#$!a" dalam La ora" Pe"&'a#$la" Kom re'e"#$%a"& me"+erm$"!a" (o(al e"&'a#$la" d$!ura"& beba".(erma#u! e"%e#ua$a" re!la#$;!a#$/ %a"& ($da! d$a!u$ dalamlaba ru&$ #eba&a$ma"a %a"& d$#%ara(!a" dalam SAK la$""%a*Kom o"e" e"&'a#$la" !om re'e"#$ la$" mel$ u($ :

1* Peruba'a" dalam #ur lu# re)alua#$2* Keu"(u"&a" da" !eru&$a" a!(uar$a a(a# ro&ram ma" aa(

a#($ %a"& d$a!u$0* Keu"(u"&a" da" !eru&$a" %a"& ($mbul dar$ e"-abara"

la ora" !eua"&a" dar$ e"($(a# a#$"&4* Keu"(u"&a" da" !eru&$a" dar$ e"&u!ura" !embal$ a##e(

!eua"&a" %a"& d$!a(e&or$!a" #eba&a$ (er#ed$a u"(u! d$-ual* Ba&$a" e e!($ dar$ !eu"(u"&a" $"#(rume" l$"du"& "$la$ aru#!a#



Analisis Laporan KeuanganRasio 0e bagian Dividen ( Dividend Payout Ratio )Sala' #a(u ra#$o %a"& (er!a$( de"&a" e!u$(a# %a"&#er$"& me"-ad$ er'a($a" $")e#(or adala' ra#$o

emba&$a" d$)$de" . dividend payot ratio /* Ra#$o $"$me"+erm$"!a" bera a emba&$a" d$)$de" !a# dar$ laba

%a"& d$da a( eru#a'aa"* De"&a" me"&e(a'u$ ra#$o $"$$")e#(or da a( mem er'$(u"&!a" e"da a(a"d$)$de""%a da" bera a er#e" dar$ laba ber#$'

eru#a'aa" %a"& d$(a'a" da" d$$")e#(a#$!a" !embal$*Rumu# er'$(u"&a" ra#$o emba&$a" d$)$de" adala'

#eba&a$ ber$!u( :



Contoh Rasio Pembagian Dividen

PT KT3 memiliki di iden kas sebesarRp200.000.000 dan laba bersih sebesarRp400.000.000 ! dan tidak ada saham pre5erenberedar.



&ilai Buku per Le bar ( Book Value per Share )Sala' #a(u +ara u"(u! me"&e)alua#$ !e!a%aa"

eru#a'aa" adala' melalu$ ra#$o "$la$ bu!u er lembar#a'am . book value per share /* Ra#$o $"$me"+erm$"!a" -umla' %a"& d$(er$ma #e($a lembar#a'am a ab$la eru#a'aa" me"&alam$ l$!u$da#$de"&a" ba#$# -umla' %a"& d$la or!a" ada La ora"Po#$#$ Keua"&a" eru#a'aa"* Namu" dem$!$a" "$la$ $"$($da! me"+erm$"!a" rele)a"#$ dar$ "$la$ eru#a'aa"!are"a ($da! me"+erm$"!a" "$la$ 5a-ar dar$

eru#a'aa" (er#ebu(* Ra#$o "$la$ bu!u er lembarmeru a!a" -umla' modal #a'am b$a#a d$ba&$ de"&a"

-umla' lembar #a'am b$a#a* Rumu# ra#$o "$la$ bu!uer lembar #a'am adala' #eba&a$ ber$!u( :



Contoh Nilai Buku per Lembar

PT PJ6 memiliki 400.000 lembar saham biasaberedar dengan t tal nilai Rp #00.000.000

ekuitas saldo laba, dividen, saham treasuri dan penghasilan komprehensif lain

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