Makalah Penyajian Laporan Keuangan

October 1, 2022 | Author: Anonymous | Category: N/A
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@. ]ulu`o m`o m`o Tu`ok Ecokgup RX@G RX@G 0< Rfoy`lc`o E`par`o Gfu`ok`o

RX@G (Rfroy`t``o Xt`om`r @guot`osc Gfu`ok`o) nfrup`g`o st`om`r y`ok mckuo`g`o m`e`n pfe`par`o gfu`ok`o mc Comaofsc`. Comaofsc`. RX@G mckuo`g`o mckuo`g`o sfd`k`c pfman`o pfman`o `guot`o uotug  uotug  nfndu`t nfnd u`t e`par`o e`par`o gfu`ok`o. gfu`ok`o. Xfm`okg`o uotug pfoy`lc`o pfoy`lc`o e`par`o e`par`o gfu`ok`o gfu`ok`o mc`tur mc`tur tfrsfomcrc tfrsfomcrc  p`m` RX@G 0. RX@G 0 nfoft`pg`o nfoft`pg`o m`s`r-m`s`r d`kc pfoy`lc`o pfoy`lc`o e`par`o gfu`ok`o gfu`ok`o dfrtulu`o dfrtulu`o unun ( kfofr`e  kfofr`e purpasf ico`ohc`e st`tfnfots) st`tfnfots) y`ok sfe`olutoy` mcsfdut ‚e`par`o gfu`ok`o– `k`r  m`p`t mcd`omcokg`o mcd`omcokg`o d`cg mfok`o mfok`o e`par`o e`par`o gfu`ok`o gfu`ok`o pfrcamf pfrcamf sfdfeunoy` sfdfeunoy` n`upuo mfok`o mfok`o e`par`o gfu`ok`o fotct`s e`co. Rfroy`t``o coc nfok`tur pfrsy`r`t`o d`kc pfoy`lc`o e`par`o gfu`ok`o, strugtur e`par`o gfu`ok`o, m`o pfrsy`r`t`o ncocnun csc e`par`o gfu`ok`o. Tu`ok ecokgup m`rc RX@G 0 coc `m`e`j pfoyusuo`o m`o pfoy`lc`o e`par`o gfu`ok`o  dfrtulu`o unun sfsu`c mfok`o Xt`om`r @guot`osc Gfu`ok`o. Rfroy`t``o coc tcm`g dfre`gu  d`kc pfoyusuo`o m`o pfoy`lc`o e`par`o gfu`ok`o fotct`s sy`rc`j. Rfoy`lc`o E`par`o Gfu`ok`o Xy`rc`j mc`tur tfrsfomcrc m`e`n RX@G 020.

D. Tfvcsc Tfvcsc RX@G RX@G 0 ]`j ]`juo uo 4208 4208

Rf Rfoy oyus usuo uo`o `o RX@G RX@G 0 nfok nfok`m `map apsc sc st st`o `om` m`rr-st st`o `om` m`rr y` y`ok ok tf tfrm rm`p `p`t `t p` p`m` m` C@X C@X 0 ( Cotfro`tca`oe  Cotfro`tca`oe

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RX@G  RX@G   nfok`e`nc

 pfrud`j`o/pfoyfsu`c`o m`rc w`gtu gf w`gtu sfl`e`o mfok`o pfrud`j`o gfdutuj`o coiarn`sc fgaoanc. ]frg`ct pfoyusuo`o RX@G 0, rfvcsc tfr`gjcr mcdu`t p`m` t`juo 4208 m`o `g`o  dfre`gu fifgtci nue`c t`okk`e 0 L`ou`rc 4206. Rfrud`j`o `ot`r` RX@G Oa. 0 ]`juo 4208 mfok`o RX@G sfdfeunoy` y`ctu RX@G Oa. 0 ]`juo 4223 mcm`s`rg`o `t`s< 0. Rfrd`cg`o Rfrd`cg`o mfok`o mfok`o pfokku pfokkuo``o o``o cstce`j y`ok efdcj tfp`t 4. Rfok`ruj Rfok`ruj pfrgfnd` pfrgfnd`ok`o ok`o RX@G RX@G e`co e`co y`ok dfeun dfeun mcgfeu` mcgfeu`rg`o rg`o t`juo t`juo 4223 4223 8. Nfok Nfokcg cgut utcc pfru pfrud` d`j` j`o o tfr` tfr`gj gjcr cr C@X C@X 0 ]`ju ]`juo o 42 4202 02 y` y`ct ctu u pf pfnc ncs` s`j` j``o `o pf pfok okj` j`sc sce` e`o o ganprfjfosci e`co m`o pfoy`lc`o coiarn`sc ganp`r`tci  =. Xcgrao Xcgraocs`s cs`scc mfok`o mfok`o C@X tfrg`ct tfrg`ct iarn iarn`t `t 0

 

6. Rfomfg`t`o Rfomfg`t`o pfoy`lc pfoy`lc`o `o st`om`r mfok`o mfok`o rfvcsc rfvcsc ‘ tcm`g nfoy`lc nfoy`lcg`o g`o ue`ok ue`ok sfnu` st`om`r  st`om`r  9. Fifgtci Fifgtci dfre`gu dfre`gu 0 L`ou`rc L`ou`rc 4206, 4206, tcm`g tcm`g `m` `m` pfofr`p`o pfofr`p`o mcoc ;. ]frm`p ]frm`p`t `t pfrdfm pfrdfm``o ``o C@X C@X 0 mfok mfok`o `o RX@G RX@G 0. 0. Rfrud`j`o RX@G Oa. 0 ]`juo 4208 p`m` m`s`roy` nfoh`gup j`e-j`e sfd`k`c dfrcgut< 0. Rfrud` Rfrud`j`o j`o lumue lumue E`par` E`par`o o Rfom`p Rfom`p`t` `t`o o Ganpr Ganprfjf fjfosc oscii E`co E`co nfol`m nfol`mcc E`par` E`par`o o E`d` E`d` Tukc Tukc m`o Rfokj`sce`o Ganprfjfosci E`co. Rfrud`j`o lumue coc nfokcgutc pfrud`j`o tfr`gjcr  C@X 0 t`juo 4202 y`ok nfncs`jg`o pfokj`sce`o ganprfjfosci e`co m`rc e`par`o e`d` rukc. 4. Rfo`nd Rfo`nd`j` `j`o o pfok`t pfok`tur` ur`o o nfokfo nfokfo`c `c pfrsy` pfrsy`r`t` r`t`o o pfoy`l pfoy`lc`o c`o m`o pfokuokg pfokuokg`p` `p`o o coiarn coiarn`sc `sc ganp`r`tci ncocnuo m`o coiarn`sc ganp`r`tci t`nd`j`o. 8. Rfoy`l Rfoy`lc`o c`o e`par`o e`par`o m`e`n m`e`n mu` d`kc`o d`kc`o y`ctu E`d` Tukc Tukc m`o Rfokj`sc Rfokj`sce`o e`o Ganprf Ganprfjfo jfosci  sci  E`co. E`c o. J`e tfrsfdu tfrsfdutt luk` luk` tfrg`ct tfrg`ct mfok`o mfok`o pfrud`j` pfrud`j`o o tfr`gj tfr`gjcr cr C@X 0 t`juo t`juo 42 4202 02 y`ok y`ok nfncs`jg`o pfokj`sce`o ganprfjfosci e`co m`rc e`par`o e`d` rukc. =. Rfncs`j Rfncs`j`o `o pfokj` pfokj`sce` sce`o o ganprf ganprfjfo jfosci sci y`ok y`ok `g`o `g`o mcrfge mcrfge`sci `scicg`s cg`scc gf e`par` e`par`o o e`d` e`d` rukc rukc  pfrcamf dfrcgutoy` sftfe`j pfokjfotc`o pfok`gu`o mfok`o AHC y`ok tcm`g `g`o mcrfge`scicg`sc gf e`par`o e`d` rukc. 6. Rfncs`j s`j`o p`l`g pfok`sc scee`o `t`s pas y`o `ok k mcs` s`llcg`o m`e`n AHC y`o `ok k `g `g``o mcrfge`scicg`scg`o gf e`par`o e`d` rukc m`o y`ok tcm`g mcrfge`scicg`sc gf m`e`n e`par`o e`d` rukc. 9. Xcogra Xcograocs ocs`sc `sc mfok`o mfok`o tfrdctoy tfrdctoy`` RX@G RX@G e`co sfpfrtc sfpfrtc RX@ RX@G G 96 Gaosae Gaosaecm` cm`sc` sc`o o m`o RX@G RX@G = E`par`o Gfu`ok`o ]frsfomcrc. Xfh`r` Xfh `r` unun unun pfrdfm pfrdfm``o ``o `ot`r` `ot`r` FM RX@G RX@G 0 (4208) (4208)
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