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 Berikut adalah contoh soal dan jawaban laporan arus kas menggunakan metode langsung dan tidak langsung:

PT ABC memiliki laporan laba rugi untuk periode berakhir pada 31 Desember 2022 sebagai berikut:

  • Penjualan bersih: Rp1.000.000.000
  • Harga pokok penjualan: Rp700.000.000
  • Laba kotor: Rp300.000.000
  • Biaya operasional: Rp150.000.000
  • Laba operasi: Rp150.000.000
  • Pendapatan bunga: Rp50.000.000
  • Beban bunga: Rp20.000.000
  • Laba sebelum pajak: Rp180.000.000
  • Pajak penghasilan: Rp40.000.000
  • Laba bersih: Rp140.000.000
  • Informasi tambahan:
  • Penambahan piutang usaha: Rp30.000.000
  • Penurunan utang usaha: Rp20.000.000
  • Pembelian tanah dan bangunan: Rp150.000.000
  • Penjualan saham: Rp100.000.000
  • Dividen yang diterima: Rp30.000.000

Dalam laporan arus kas, PT ABC ingin menggunakan metode langsung dan tidak langsung. Hitunglah arus kas bersih dari kegiatan operasi menggunakan kedua metode tersebut.


Solusi:

Metode Tidak Langsung

Dalam metode ini, arus kas bersih dari kegiatan operasi dihitung dengan memperhitungkan perbedaan antara laba bersih dan arus kas bersih dari operasi yang diperoleh melalui penyesuaian atas beban-biaya dan penerimaan-pengeluaran kas yang tidak berasal dari kegiatan operasi.

Arus Kas Bersih dari Kegiatan Operasi:

Laba bersih: Rp140.000.000

Penyusutan: Tidak disebutkan dalam informasi

Penurunan utang usaha: Rp20.000.000

Penambahan piutang usaha: -Rp30.000.000

Arus kas bersih dari operasi: Rp130.000.000


Metode Langsung

Dalam metode ini, arus kas bersih dari kegiatan operasi dihitung dengan menghitung semua arus kas masuk dan keluar dari kegiatan operasi.

Arus Kas Bersih dari Kegiatan Operasi:

Kas dari pelanggan: Rp1.000.000.000

Kas keluar untuk pembelian: -Rp700.000.000

Kas keluar untuk biaya operasional: -Rp150.000.000

Arus kas bersih dari operasi: Rp150.000.000


Dari kedua metode tersebut, dapat dilihat bahwa PT ABC memperoleh arus kas bersih dari kegiatan operasi sebesar Rp130.000.000 dengan metode tidak langsung dan sebesar Rp150.000.000 dengan metode langsung.

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Contoh soal dan jawaban laporan arus kas metode langsung dan tidak langsung

Contoh soal dan jawaban laporan arus kas metode langsung dan tidak langsung Contoh soal dan jawaban laporan arus kas metode langsung dan tidak langsun

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