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Tiga Jenis Aktivitas Dalam Arus Kas ( Materi Akuntansi Keuangan Kelas X )



1. Aktivitas operasional
Jumlah arus kas yang berasal dari aktivitas operasional merupakan indikator yang menentukan apakah operasional perusahaan dapat menghasilkan arus kas yang cukup untuk melunasi pinjaman, memelihara kemampuan perusahaan, dan melakukan investasi baru tanpa mengandalkan sumber pendanaan dari luar. Arus kas ini berasal dari transaksi dan peristiwa lain yang mempengaruhi penetapan selisih aset bersih.

Contoh arus kas dari aktivitas opresional:
  • Penerimaan kas dari penjualan barang/jasa.
  • Penerimaan kas dari royalti, fess, komisi dan pendapatan lain.
  • Pembayaran kas kepada pemasok/supplier.
  • Pembayaran kas kepada karyawan.
  • Penerimaan dan pembayaran kas oleh perusahaan asuransi sehubungan dengan premi, klaim, anuitas dan manfaat asuransi lainnya.
  • Pembayaran kas atau penerimaan kembali (restitusi) pajak penghasilan.
  • Penerimaan dan pembayaran kas dari kontak yang diadakan untuk tujuan transaksi usaha.
2. Aktivitas investasi
Pengungkapan terpisah arus kas dari aktivitas investasi perlu dilakukan sebab arus kas tersebut mencerminkan penerimaan dan pengeluaran kas sehubungan dengan sumber daya yang bertujuan menghasilkan pendapatan dan arus kas mesa depan.

Contoh arus kas dari aktivitas investasi:
  • Pembayaran kas untuk membeli aset, termasuk biaya pengembangan yang dikapitalisasi.
  • Penerimaan kas dari pelepasan aset.
  • Uang muka dan pinjaman yang diberikan kepada pihak lain serta pelunasannya.
3. Aktivitas pendanaan
Pengungkapan arus kas yang timbul dari aktivitas pendanaan perlu dilakukan sebab berguna untuk memprediksi klaim terhadap arus kas masa depan oleh para pemasok modal perusahaan.

Contoh arus kas dari aktivitas pendanaan:
  • Pelunasan pinjaman.
  • Pembayaran kas oleh penyewa (lesse) untuk mengurangi saldo liabilitas yang berkaitan dengan sewa pembiayaan.

Disarikan pada buku: Pedoman Akuntansi Rumah Sakit Anggota Perdhaki, Penyusun: Rosita Ellyana, SE.,Ak., A. Yollan Permana, SE.,Ak., Hal: 119-126. Di poskan pada blogger oleh lembaga keuangan LSM.

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