Tugas 2 kewirausahaan

contoh menajeman keuangan sebuah perusahaan 

CONTOH BENTUK LAPORAN KEUANGAN PERUSAHAAN ASURANSI 

1. NERACA

PT. ASURANSI JIWA ABC

NERACA

Per 31 Desember 20x2 dan 20x1

 

ASET                            20X2    20X1              KEWAJIBAN & EKUITAS                    20X2      20X1

Investasi                                                             Kewajiban kepada pemegang polis

Deposito Wajib              xx           xx                 Kewajiban Manfaat Polis Masa Depan        xx           xx

Deposito Biasa               xx           xx                 Estimasi Kewajiban Klaim                           xx           xx

Sertifikat Deposito         xx           xx                 Utang Klaim                                                xx           xx

Saham                            xx           xx                 Premi yg blm merupakan pendapatan          xx           xx

Obligasi                          xx           xx                 Jumlah Kewajiban kepada

SBPU                             xx           xx                     pemegang polis                                       xx           xx

Penyertaan Langsung     xx           xx                

Tanah dan Bangunan     xx           xx                 Titipan Premi                                                xx           xx

Pinjaman Hipotek          xx           xx                 Utang Reasuransi                                         xx           xx

Pinjaman Polis                xx           xx                 Utang Komisi                                               xx           xx

Investasi Lain                 xx           xx                 Hak Laba Pemegang Polis yang

Jumlah Investasi           xx           xx                      belum dibagikan                                      xx           xx

                                                                           Biaya yang masih harus dibayar                  xx           xx

Kas dan Bank                xx           xx                 Utang Subordinasi                                       xx           xx

Piutang Premi                 xx           xx

Piutang Reasuransi         xx           xx

Piutang Hasil Investasi  xx           xx

Piutan Lain                     xx           xx

Biaya dibayar dimuka    xx           xx

Aset Tetap:                                                       Ekuitas

- Tanah                           xx           xx                 Modal Dasar...lbr@Rp

- Bangunan           xx                                             Modal ditempatkan dan disetor...lbr        xx           xx

   Akml.Penystan (xx)                                        Agio/disagio Saham                                     xx           xx

                                       xx           xx                 Saldo Laba                                                   xx           xx

- Aset Tetap Lain  xx                                        

   Akml.Penystan (xx)                                       

                                       xx           xx                 Jumlah Ekuitas                                          xx           xx

Aset Lain-lain:

-    Biaya Akuisisi

Ditangguhkan          xx           xx   

Jumlah Aset                  xx           xx                 Jumlah Kewajiban dan Ekuitas               xx           xx    

                                                                                                                                                                         

2. LAPORAN LABA RUGI (SINGLE STEP)

PT.ASURANSI JIWA ABC

LAPORAN LABA RUGI

Untuk Tahun yang Berakhir

Untuk Tahun yang Berakhir pada Tanggal 31 Desember 20X2 DAN 20X1

                                                                                                                                                20X2   20X1

PENDAPATAN

Pendapatan Premi

      Premi Bruto                                                                                                                       xx       xx

      Dikurangi: Premi Reasuransi                                                                                             (xx)      (xx)

      Dikurangi(ditambah): Kenaikan (penurunan) Premi yang

           Belum merupakan pendapatan                                                                                     (xx)      (xx)

      Jumlah Pendapatan Premi                                                                                                 xx       xx

Hasil Investasi                                                                                                                         xx       xx

Imbalan Jasa DPLK                                                                                                                xx       xx

Pendapatan Lain                                                                                                                     xx       xx

Jumlah Pendapatan                                                                                                              xx       xx

BEBAN

Klaim dan Manfaat                                                                                                                 xx       xx

Dikurangi: Klaim Reasuransi                                                                                                  (xx)      (xx)

Ditambah (dikurangi): Kenaikan (penurunan) kewajiban manfaat polis

     masa depan dan estimasi kewajiban Klaim                                                                        xx       xx

Amortisasi biaya akuisisi ditangguhkan                                                                                  xx       xx

Pemasaran                                                                                                                               xx       xx

Umum dan Administrasi                                                                                                         xx       xx

Hasil (beban) lain                                                                                                                    xx        xx

Jumlah Beban                                                                                                                       xx       xx

LABA (RUGI) SEBELUM PAJAK                                                                                   xx       xx

PAJAK PENGHASILAN                                                                                                   (xx)      (xx)

LABA BERSIH TAHUN SEKARANG                                                                            xx       x x

DEVIDEN                                                                                                                             (xx)      (xx)

SALDO LABA AWAL TAHUN                                                                                        xx       x x

SALDO LABA AKHIR TAHUN                                                                                       xx       xx

 

3. LAPORAN ARUSU KAS (Metode Langsung)

PT. ASURANSI JIWA ABC

LAPORAN ARUS KAS

Untuk Tahun yang Berakhir pada Tanggal 31 Desember 20X2 dan 20X1

 

                                                                                                                                             20X2   20X1

Arus Kas dari Aktivitas Operasi

Penerimaan Premi                                                                                                                xx       xx

Penerimaan Klaim Reasuransi                                                                                              xx       xx

Penerimaan Lain-lain                                                                                                           xx       xx

Pembayaran Premi Reasuransi                                                                                             (xx)      (xx)    

Pembayaran Komisi                                                                                                             (xx)      (xx)

Pembayaran Klaim                                                                                                               (xx)      (xx)

Pembayaran Beban Umum dan Administrasi                                                                      (xx)      (xx)

Pembayaran Pajak                                                                                                                (xx)      (xx)

Pembayaran Beban Lain                                                                                                      (xx)      (xx)

Kas Bersih dari (untuk) Aktivitas Operasi (A)                                                                xx       xx

Arus Kas dari Aktivitas Investasi

Penerimaan Hasil Investasi                                                                                                  xx       xx

Pencairan Deposito                                                                                                              xx       xx

Pencairan Obligasi                                                                                                               xx       xx

Hasil Penjualan Saham dan Obligasi                                                                                   xx       xx

Hasil Penjualan Aset Tetap                                                                                                  xx       xx

Penempatan deposito                                                                                                           (xx)      (xx)

Perolehan Saham dan Obligasi                                                                                            (xx)      (xx)

Perolehan Aset Tetap                                                                                                           xx       xx

Perolehan Investasi Lain                                                                                                      xx       xx

Kas Bersih dari (untuk) Aktivitas Investasi (B)

Arus Kas dari Aktivitas Pendanaan

Penerimaan Utang dari Subordinasi                                                                                    xx       xx

Penambahan Modal disetor                                                                                                 xx       xx

Pembayaran Pinjaman Subordinasi                                                                                      (xx)      (xx)

Pembayaran Deviden Kas                                                                                                    (xx)      (xx)

Kas Bersih dari (untuk) Aktivitas Pendanaan (C)

Kenaikan Kas Bersih A + B + C                                                                                         xx       xx

Saldo Kas dan setara Kas – Awal Periode                                                                          xx       xx

Saldo Kas dan setara Kas – Akhir Periode                                                                     xx       xx

 

4. LAPORAN ARUS KAS (Metode Tidak Langsung)

PT. ASURANSI JIWA ABC

LAPORAN ARUS KAS

Untuk Tahun yang Berakhir pada Tanggal 31 Desember 20X2 dan 20X1

 

                                                                                                                                          20X2    20X1

Arus Kas dari Aktivitas Operasi

Laba bersih sebelum pajak                                                                                                   xx       xx

Penyesuaian untuk beban non kas:

   Penyusutan Aset Tetap                                                                                                     xx       xx

   Amortisasi Aset tidak Berwujud                                                                                      xx       xx

Laba Operasi sebelum Modal Kerja                                                                                     xx       xx

Penurunan (kenaikan) Aset Lancar dan Kenaikan (penurunan) Kewajiban Lancar:

   (Kenaikan) Piutang Premi, piutang reasuransi, piutang hasil investasi, piutang lain        (xx)      (xx)

   Penurunan Biaya dibayar dimuka                                                                                     xx       xx

   Kenaikan kewajiban polis manfaat masa depan, estimasi kewajiban klaim

       utang klaim, premi belum merupakan pendapatan                                                        xx       xx

Kas dihasilkan oleh Operasi Utama Asuransi                                                                      xx       xx

Pembayaran PPh Badan                                                                                                       xx       xx

Pembayaran Bunga                                                                                                              (xx)      (xx)

Arus Kas dari Operasi                                                                                                          xx       xx

Hasil lain-lain                                                                                                                       xx       xx

Kas Bersih dari (untuk) Aktiva Operasi (A)                                                                   xx       xx

Arus Kas dari Aktivitas Investasi

Hasil Investasi Netto                                                                                                           xx       xx

Penyesuaian untuk beban nonkas:

   Beban penyusutan investasi                                                                                              xx       xx

   Beban Amortisasi Investasi                                                                                              xx       xx

Kas Bersih Operasi Investasi                                                                                               xx       xx

Pengurangan (tambahan) deposito wajib, deposito biasa                                                    (xx)      (xx)

Pengurangan (tambahan)saham, obligasi, SBPU                                                                 (xx)      (xx)

Pengurangan (tambahan) penyertaan langsung                                                                    (xx)      (xx)

Kas Bersih dari (untuk) Aktivitas Investasi (B)                                                              xx       xx

Arus Kas dari Aktivitas Pendanaan

Hasil Emisi Saham                                                                                                               xx       xx

Penerimaan Pinjaman Subordinasi                                                                                        xx       xx

Pembayaran deviden                                                                                                            (xx)      (xx)

Kas Bersih dari (untuk) Aktivitas Pendanaan (C)                                                          xx       xx

Kenaikan Kas Bersih (A + B + C)                                                                                       xx       xx

Saldo Kas dan Setara Kas Awal Periode                                                                            xx       xx

Saldo Kas dan Setara Kas Akhir Periode                                                                            xx       xx

 

 sumber :diah_aryati.staff.gunadarma.ac.id/ 

tugas 1 kewirausahaan

Jewelry Contemporary With Traditional Techniques

Published By Regarding Entrepreneurial Industrial Technology under Tags: contemporary jewelery, traditional Jewelry, silver borobudur

Anxiety to a condition or situation on the ground is often given rise to a new idea or creation. as practiced by selly sagita.

Contemporary JewelleryStarting from anguish to see silver jewelry products in the Kotagede, Yogyakarta, the model and manufacturing underdeveloped, Selly was moved to go into the jewelry business and make new creations.Most jewelry on the market today are mass produced jewelry by jewelry-making machines, once a design is completed, it can be coupled with an infinite number and the results are all the same, he said.

Because the nature of mass, said Selly, the resulting product is less fashionable and artistic value or selling price of the product jewelry manufacturers often below expectations.In fact, Kotagede, Yogyakarta, an area that has long been recognized as an icon of the silver jewelry in the country. Seeing the huge market potential that can be exploited, Selly, who originally was a university lecturer, decided to establish Borobudur Silver in 1989.

Through the effort flag, he specializes in the manufacture of silver jewelry with traditional systems or 100% handmade by staying on the development of new models menggacu (contemporary) I develop products utilizing craftsmanship of jewelry with filigree techniques, he said.Jewelry is contemporary with traditional techniquesSelly filigree technique chosen because this technique can be applied to the manufacture of jewelry, beads and art objects such as pill boxes and miniatur.Dia recognize that the strength of a product by naked eye jewelry is the design of the jewelry. But it was not a problem.

We have a source that never runs out. Nature with diverse flora and fauna has long been providing design ideas that can be created tiruannya.Begitu also with cultural traditions, religions, customs and shape of the building can also affect the shape of the design, paparnya.Untuk make jewelry with filigree technique, there are a number of stages or yangdilakukan the Borobudur Silver with 50 power craftsmen.First, determine the metal material to be used as jewelry, whether gold, silver or copper. To be a good result, the recommended levels for filigree technique and the lowest is 23 carat gold and 18 carat for 925 or 800 levels for perak.Untuk copper, there is no fixed rule to determine levels because copper is not considered a precious metal.

Once the material is determined, the process of making filigree jewelry products with engineering can begin. Making jewelry products begins with the melting of pure silver or copper materials for manufacturing pure yarn / wire perak.Komposisi mixing silver and copper are determined by the purpose of the use of wire, said Selly.For the wire frame, which is used Borobudur Silver composition consisting on 95% silver and 5% copper because it is a very powerful mix. As for the wire content of the comparison is 98: 2.

Once the wire is made, the next step is to form a pattern for each of the required components (petals). The trick, rather large-sized wire dikelilingkan the mall forms / patterns are shaped petals in order to obtain an empty field petal-shaped frame to be welded in the field meeting.Silver wire frame and then glued on the paper with glue so as not lepas.Dengan uses two small wires that are twisted, empty field filled with the appropriate motives.All components of the fields already filled then sprinkled on the surface of the solder powder and heated with fire field. At this stage the paper will burn, the metal will be black because jelaga.Komponen then reversed and re-heated by the fire to make sure the surface of the back is also etched well.

Once all the components are ready, the next step is to assemble the components that correspond to the desired shape, soldered at the point-titk meeting. At this stage, no longer sown brazing method, but only at the points of connection. At this stage, the component of interest is still black.Traditional Contemporary JewelleryThe final form of the already assembled and then cleaned by boiling in water mixed with alum. The components that originally filled with black as soot would begin to show its true colors (yellow for gold, white for silver, brown to copper).

According Selly, boiled jewelry was still looked dull, it needs highlighted with sangling techniques, then washed with a sponge and fruit lerak.Cara is already becoming obsolete because it can be replaced with a cleaning tool called tumbler. But not all jewelry can be cleaned with a tumbler because of the limited size of the device or because of the shape model of jewelry, he said ..Since all stages is done using hand-craftsmanship, jewelry created with this technique can be said to be 100% filigree work done tangan.Usaha middle-aged woman with her Silver Borobudur is finally bearing fruit. Product filigree silver jewelry with techniques that the company was able to penetrate the international market.

Routinely, Selly supplying its products to buyers in the United States, Australia, and Jepang.Selain it, creations in silver jewelry making product designs have won him IGDS 2008. to improve and ensure the quality of its products, Selly SNI has also implemented as a requirement for their production. Borobudur Silver buyers will also receive a certificate as a guarantee for the quality of the products they purchase.