04/14/18 ~ Klik Enjoy Blog

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AKUNTANSI PERUSAHAAN  JASA</div>
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BAGIAN II : PERSAMAAN DASAR AKUNTANSI</div>
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A. KOMPETENSI YANG DIHARAPKAN<br />
<span style="white-space: pre;"> </span>Setelah mempelajari bagian II dari  modul ini, peserta pelatihan diharapkan dapat memperoleh ketrampilan dalam melakukan analisis transaksi, menyusun persamaan dasar akuntansi berdasarkan hasil analisis transaksi, dan menyusun laporan keuangan dalam bentuk neraca, laporan laba/rugi, dan laporan perubahan modal berdasarkan persamaan dasar akuntansi yang telah disusun. Penguasaan terhadap ketrampilan tersebut akan bermanfaat bagi peserta pelatihan dalam menyelenggarakan akuntansi (sederhana) khususnya  bagi perusahaan jasa.<br />
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B. INDIKATOR<br />
<span style="white-space: pre;"> </span>Keberhasilan peserta pelatihan dalam menguasai kompetensi yang diharapkan seperti dikemukakan  di atas, dapat diamati dan diukur dari ketrampilan mereka dalam:.<br />
1) menjelaskan  persamaan dasar akuntansi.<br />
2) menganalisis dampak setiap transaksi  terhadap asset (aktiva), hutang, dan modal<br />
3) menyususn persamaan dasar akuntansi<br />
4) menyusun neraca<br />
5) menyusun laporan laba/rugi<br />
6) menyusun laporan perubahan modal<br />
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C. PETUNJUK<br />
Materi tentang akuntansi perusahaan jasa yang disajikan dalam bagian II dari modul ini adalah ”Persamaan Dasar Akuntansi”. Urutan penyajiannya diatur sebagai berikut:<br />
(a) pengertian dan rumusannya,<br />
(b) transaksi keuangan dan persamaan akuntansi,<br />
(c) laporan keuangan (financial statement) berupa neraca, laporan laba/rugi, dan laporan perubahan modal.<br />
Uraian materi tersebut dilengkapi dengan contoh-contoh kasus yang mungkin terjadi pada perusahaan jasa, baik yang berskala kecil maupun yang besar. Ikuti dan pelajari dengan seksama materi dan contoh-contoh yang disajikan dalam bagian II modul ini, agar Anda dapat memperoleh pemahaman dan ketrampilan yang memadahi. Dengan mempelajari dan menguasai isi bagian II dari modul ini, maka Anda akan memiliki kemampuan dan ketrampilan melaksakanan siklus akuntansi, meskipun masih dalam tingkat yang sederhana tetapi secara utuh.  Selanjutnya,  untuk memberi penguatan pemahaman dan ketrampilan Anda, kerjakanlah tugas yang ada sesuai dengan petunjuk. Hal ini akan membantu Anda dalam mengembangkan wawasan dan pengalaman secara praktis. Ukurlah tingkat penguasaan kompetensi yang telah Anda capai dengan menjawab dan mengerjakan soal-soal evaluasi. Jika Anda merasa belum puas dengan hasil yang dicapai, ulangi lagi sampai Anda merasa telah menguasainya. Untuk memperkuat  pemahaman dan ketrampilan Anda, carilah kasus-kasus yang serupa dan kerjakanlah sampai tuntas.<br />
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D. URAIAN MATERI<br />
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Persamaan Dasar Akuntansi</div>
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<i>a. Pengertian dan Rumusan Persamaan Dasar Akuntansi</i></div>
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<span style="white-space: pre;"> </span>Setelah memiliki pemahaman tentang konsep-konsep dasar akuntansi, marilah kita lanjutkan kegiatan kita dengan penyelenggaraan proses akuntansi. Untuk mempermudah dalam melaksanakan proses pencatatan dan pelaporan, sebaiknya kita mulai dari persamaan dasar akuntansi. Persamaan ini merupakan ringkasan dari pencatatan hasil analisis setiap peristiwa ekonomi atau transaksi keuangan yang terjadi. Coba Anda ingat-ingat kembali pengertian peristiwa ekonomi atau transaksi keuangan yang telah dikemukakan dalam bagian I modul ini! Jika terjadi transakasi  keuangan akan menyebabkan terjadinya perubahan pada aktiva, hutang, dan modal bukan? Perubahan itulah yang kita ringkas dalam persamaan dasar akuntansi.</div>
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Anda telah mengetahui bukan, bahwa kekayaan yang dimiliki oleh suatu organisasi bisnis (perusahaan) disebut asset, harta, atau aktiva sedangkan hak atau klaim terhadap kekayaan tersebut disebut equities atau passiva? Jika aktiva yang dimiliki oleh suatu perusahaan sejumlah Rp 10.000,00 maka equities (klaim terhadap asset tersebut) juga senilai Rp 10.000,00.  Hubungan antara dua komponen  tersebut jika digambarkan dalam sebuah persamaan tampak sebagai berikut:</div>
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<span style="white-space: pre;"> </span>Aktiva  =  Equities</div>
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 Rp 10.000,00  = Rp 10.000,00</div>
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Di sisi lain, hak atau klaim terhadap aktiva tersebut dapat dikelompokkan  menjadi dua macam, yaitu haknya kreditor dan  haknya pemilik. Hak dari  kreditor disebut hutang (liabilities) dan hak dari pemilik disebut modal (capital/owner’s equity). Dengan demikian pengembangan dari persamaan tersebut menjadi sebagai berikut:</div>
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<span style="white-space: pre;">    </span>Aktiva = Liabilities + Capital</div>
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Dalam persamaan akuntansi, biasanya penyajian liabilities selalu mendahului capital (modal). Hal ini bukan hanya kebetulan saja, tetapi memiliki makna bahwa kreditor memiliki hak terlebih dulu terhadap asset perusahaan dari pada pemilik perusahaan itu sendiri seandainya perusahaan dilikuidasi (dibubarkan). Dengan demikian, hak pemilik terhadap asset perusahaan dapat dirumuskan dalam persamaan berikut:</div>
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<span style="white-space: pre;">    </span>Capital = Aktiva - Liabilities </div>
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<span style="white-space: pre;"> </span>Seandainya pada awal pendirian perusahaan, pemiliknya menyetor uang tunai atau benda lain senilai Rp 5.000,00 untuk modal awal usahanya tanpa ada hutang, maka persamaannya adalah:</div>
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<span style="white-space: pre;">    </span>Aktiva = Capital</div>
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     Jadi, Rp 5.000,00 = Rp 5.000,00</div>
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Jika pemilik menambah modal Rp 2.500,00 dari hutang, maka persamaannya menjadi: <span style="white-space: pre;">  </span>Aktiva     =   Liabilities    +   Capital </div>
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    Jadi,  Rp 7.500,00 =  Rp 2.500,00 + Rp 5.000,00</div>
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<i>b. Transaksi Keuangan dan Persamaan Akuntansi</i></div>
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<span style="white-space: pre;"> </span>Semua transaksi keuangan (peristiwa ekonomi) yang terjadi di perusahaan, dari yang paling sederhana sampai dengan yang paling kompleks akan mengakibatkan perubahan di antara ke tiga komponen persamaan dasar akuntansi tersebut. Perubahan yang dimaksud bisa menambah, mengurangi, atau merubah susunan aktiva, hutang, dan/atau modal. Penyelesaian persamaan itu merupakan hasil analisis dampak dari transaksi keuangan yang terjadi. </div>
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Untuk mempermudah dalam memahami dampak dari perubahan pada persamaan dasar akuntansi sebagai akibat terjadinya transaksi keuangan, marilah kita cermati contoh kasus  berikut ini.</div>
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Salon Sekarkedaton  milik Ny. Ayu, yang beralamat di Jl. Joyo Utomo 504 Malang, baru dibuka awal tahun 2007,  ditempatkan di kamar paling depan rumahnya. Sementara kamar tersebut  tidak dimasukkan sebagai asset salon, tetapi dianggap menyewa. Selama bulan Januari 2007 transaksi keuangan yang dilakukan sebagai berikut:</div>
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1. Ny. Ayu menyetor uang tunai  Rp 1.000.000,00 sebagai investasi pertamanya atau modal awalnya di Salon. </div>
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2. Membeli secara tunai peralatan salon seharga Rp 300.000,00</div>
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5. Membayar uang sewa kamar  untuk bulan Januari sebesar Rp 100.000,00</div>
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7. Membeli secara kredit dari Toko Makmur peralatan salon seharga Rp 500.000,00 dan perlengkapan (suplies) salon seharga Rp 200.000,00.</div>
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9. Dipinjam uang dari Bank dengan menandatangani sebuah wesel jangka 3 bulan bunga 12% per tahun senilai Rp 750.000,00</div>
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14. Menyelesaikan pekerjaan merias pengantin putri Ny. Yuli senilai  Rp 450.000,00 dan dan langsung dbayar tunai </div>
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15. Dibayar gaji pegawai untuk bulan Januari Rp 150.000,00</div>
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20. Diselesaikan pekerjaan merias pengantin untuk Ibu Harmini senilai Rp 550.000,00. diterima tunai sebanyak Rp 250.000,00 dan sisanya akan dilunasi bulan Pebruari 2007</div>
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22. Diangsur  utang kepada Toko Makmur sebesar  Rp 200.000,00</div>
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25. Dibayar rekening listrik untuk bulan Januari Rp 75.000,00</div>
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29. Diterima dari Ibu Harmini  angsuran utangnya kepada Salon sebanyak Rp 150.000,00</div>
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30. Diambil uang tunai oleh Ny. Ayu  sebesar Rp 100.000,00 untuk kepentingan pribadinya.</div>
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31. Dibayar bunga atas wesel untuk bulan Januari sebesar  Rp 7.500,00</div>
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Setiap transaksi keuangan pada tanggal-tanggal tersebut di atas akan membawa dampak perubahan terhadap ketiga komponen persamaan dasar akuntansi (aktiva, hutang, dan modal).  Pengaruh setiap transaksi keuangan itu terhadap persamaan dasar akuntansi dapat dilihat dalam tabel berikut:</div>
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<b>AKTIVA<o:p></o:p></b></div>
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<b>HUTANG<o:p></o:p></b></div>
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<b>MODAL<o:p></o:p></b></div>
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Tgl<o:p></o:p></div>
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Kas<o:p></o:p></div>
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Piutang Usaha<o:p></o:p></div>
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Peralatan<o:p></o:p></div>
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Perlengkapan<o:p></o:p></div>
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Hutang Usaha<o:p></o:p></div>
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Hutang <st1:city w:st="on">wesel</st1:city><o:p></o:p></div>
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Modal<o:p></o:p></div>
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1<o:p></o:p></div>
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1,000,000<o:p></o:p></div>
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<br /></div>
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<br /></div>
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<br /></div>
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1,000,000<o:p></o:p></div>
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2<o:p></o:p></div>
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-300,000<o:p></o:p></div>
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<br /></div>
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300,000<o:p></o:p></div>
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<br /></div>
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<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 4;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
5<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 60.0pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
-100,000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 54.6pt;" valign="top" width="73"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
-100,000<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 5;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
7<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 60.0pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 54.6pt;" valign="top" width="73"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
500,000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
200,000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
700,000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 6;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
9<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 60.0pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
750,000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 54.6pt;" valign="top" width="73"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
750,000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 7;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
14<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 60.0pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
450,000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 54.6pt;" valign="top" width="73"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
450,000<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 8;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
15<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 60.0pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
-150,000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 54.6pt;" valign="top" width="73"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
-150,000<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 9;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
20<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 60.0pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
250,000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 54.6pt;" valign="top" width="73"><div align="right" class="MsoNormal" style="text-align: right;">
300,000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
550,000<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 10;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
22<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 60.0pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
-200,000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 54.6pt;" valign="top" width="73"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
-200,000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 11;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
25<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 60.0pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
-75,000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 54.6pt;" valign="top" width="73"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
-75,000<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 12;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
29<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 60.0pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
150,000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 54.6pt;" valign="top" width="73"><div align="right" class="MsoNormal" style="text-align: right;">
-150,000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 13;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
30<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 60.0pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
-100,000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 54.6pt;" valign="top" width="73"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
-100,000<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 14;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
31<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 60.0pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
-7,500<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 54.6pt;" valign="top" width="73"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
-7,500<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 15; mso-yfti-lastrow: yes;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 60.0pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<b>1.667.500<o:p></o:p></b></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 54.6pt;" valign="top" width="73"><div align="right" class="MsoNormal" style="text-align: right;">
<b>150.000<o:p></o:p></b></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div class="MsoNormal">
<b>800.000<o:p></o:p></b></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<b>200.000<o:p></o:p></b></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<b>500.000<o:p></o:p></b></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<b>750.000<o:p></o:p></b></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="right" class="MsoNormal" style="text-align: right;">
<b>1.567.500<o:p></o:p></b></div>
</td>  </tr>
</tbody></table>
</div>
<div>
<div>
Dalam praktiknya, sepanjang perjalanan periode persamaan tersebut dapat dimodifikasi menjadi:</div>
<div>
<span style="white-space: pre;">  </span>Asset  + Beban (biaya) = Liabilities + Penghasilan + Capital</div>
<div>
Dengan demikan, data transaksi dalam kasus yang terjadi pada salon Sekarkedaton di atas dapat disusun persamaan dasar akuntansi sebagi berikut:</div>
</div>
<div>
<br /></div>
<div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 1.5pt 0cm 1.5pt; mso-table-layout-alt: fixed; width: 580px;"><tbody>
<tr style="height: 12.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">   <td style="border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="center" class="MsoNormal" style="text-align: center;">
Tgl<o:p></o:p></div>
</td>   <td style="border-left: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 114.6pt;" valign="top" width="153"><div align="center" class="MsoNormal" style="text-align: center;">
Keterangan <o:p></o:p></div>
</td>   <td colspan="5" style="border-left: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 298.75pt;" valign="top" width="398"><div class="MsoNormal">
     Aktiva     +   Beban    =     Hutang   + Pendaptn  + Modal<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 1;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: "arial" , sans-serif;">1<o:p></o:p></span></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 114.6pt;" valign="top" width="153"><div class="MsoNormal">
Setoran pemilik<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
1.000.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
1.000.000<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 2;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: "arial" , sans-serif;">2<o:p></o:p></span></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 114.6pt;" valign="top" width="153"><div class="MsoNormal">
Beli peralatan tunai<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
± 300.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 3;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: "arial" , sans-serif;">5<o:p></o:p></span></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 114.6pt;" valign="top" width="153"><div class="MsoNormal">
Bayar sewa gedung<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
- 100.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
100.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 4;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: "arial" , sans-serif;">7<o:p></o:p></span></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 114.6pt;" valign="top" width="153"><div class="MsoNormal">
Beli peralatan &   perlengkapan<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
700.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
700.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 5;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: "arial" , sans-serif;">9<o:p></o:p></span></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 114.6pt;" valign="top" width="153"><div class="MsoNormal">
Utang <st1:city w:st="on">wesel</st1:city> 12% p.a<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
750.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
750.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 6;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: "arial" , sans-serif;">14<o:p></o:p></span></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 114.6pt;" valign="top" width="153"><div class="MsoNormal">
Hasil Rias pengantin<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
450.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
450.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 7;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: "arial" , sans-serif;">15<o:p></o:p></span></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 114.6pt;" valign="top" width="153"><div class="MsoNormal">
Bayar Gaji<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
-150.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
150.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 8;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: "arial" , sans-serif;">20<o:p></o:p></span></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 114.6pt;" valign="top" width="153"><div class="MsoNormal">
Hasil Rias pengantin<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
550.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
550.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 9;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: "arial" , sans-serif;">22<o:p></o:p></span></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 114.6pt;" valign="top" width="153"><div class="MsoNormal">
Angsur utang<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
- 200.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
- 200.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 10;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: "arial" , sans-serif;">25<o:p></o:p></span></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 114.6pt;" valign="top" width="153"><div class="MsoNormal">
Bayar listrik<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
- 75.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
75.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 11;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: "arial" , sans-serif;">29<o:p></o:p></span></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 114.6pt;" valign="top" width="153"><div class="MsoNormal">
Angsuran Harmini<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
±150.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 12;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: "arial" , sans-serif;">30<o:p></o:p></span></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 114.6pt;" valign="top" width="153"><div class="MsoNormal">
Ambil prive<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
- 100.000<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
- 100.000<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 13;">   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 21.6pt;" valign="top" width="29"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="font-family: "arial" , sans-serif;">31<o:p></o:p></span></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 114.6pt;" valign="top" width="153"><div class="MsoNormal">
Bunga <st1:city w:st="on">wesel</st1:city><o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
- 7.500<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
7.500<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 14; mso-yfti-lastrow: yes;">   <td colspan="2" style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 136.2pt;" valign="top" width="182"><div align="center" class="MsoNormal" style="text-align: center;">
<b>Jumlah<o:p></o:p></b></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<b>2.817.500<o:p></o:p></b></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<b>332.500<o:p></o:p></b></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<b>1.250.000<o:p></o:p></b></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<b>1.000.000<o:p></o:p></b></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 59.75pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<b>900.000<o:p></o:p></b></div>
</td>  </tr>
</tbody></table>
</div>
<div>
<div>
Dua contoh bentuk persamaan dasar akuntansi untuk menyelesaikan transaksi keuangan tersebut tampak berbeda bukan? Namun keduanya akan menghasilkan informasi yang sama. Dari persamaan pertama, dapat diketahui bahwa aktiva salon tersebut senilai Rp 2.817.500,00 yang diperoleh dengan menjumlahkan kas sebesar Rp1.667.500,00 piutang sebesar Rp150.000,00 peralatan sebesar Rp 800.000,00 dan perlengkapan sebesar Rp  200.000,00. Hutang salon senilai Rp 1.250.000,00 diperoleh dengan cara menjumlahkan hutang usaha Rp 500.000,00 dan hutang wesel sebesar Rp 750.000,00. Modal yang dimiliki salon senilai  Rp 1.567.500,00. Dari persamaan kedua, dapat diketahui secara langsung bahwa aktiva salon tersebut sebesar Rp 2.817.500,00 dan hutangnya sebesar Rp 1.250.000,00 sedangkan modal salon sebesar  Rp 1.567.500,00 yang diperoleh dengan cara menambahkan modal Rp 900.000,00 dengan pendapatan sebesar Rp 1.000.000,00 dan dikurangi beban sebesar Rp 332.500,00. Cara yang digunakan untuk melaksanakan pencatatan setiap transaksi keuangan boleh berbeda, namun informasi yang dihasilkannya harus sama. </div>
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Dalam penyelesaian persamaan pertama,  membuat penggolongan pada aktiva dan hutang, sedangkan beban dan pendapatan langsung ditambah atau dikurangkan pada modal.  Pada persamaan kedua unsur aktiva dan hutang tidak digolong-golongkan, tetapi beban dan pendapatan dipisahkan dari modal. Dalam praktik di dunia kerja Anda dapat menggunakan salah satu dari kedua persamaan itu, mengingat bahwa hasil akhir atau informasi yang dihasilkan sama.</div>
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Penyelesaian transaksi ke dalam persamaan kedua terdapat tanda ± yaitu pada tanggal 2 dan 29 Januari 2007. Tanda itu merupakan contoh transaksi yang menyebabkan perubahan terhadap susunan aktiva. Akibat transaksi tanggal 2 Januari, aktiva yang semula berupa uang tunai (kas) Rp 300.000,00 berubah menjadi peralatan salon dengan nilai yang sama, sedangkan transaksi tanggal 29 Januari menyebabkan berubahnya aktiva yang semula piutang sebesar Rp 150.000,00 menjadi uang tunai dengan nilai yang sama. Kedua contoh transaksi tersebut tidak menyebabkan bertambah atau berkurangnya nilai aktiva, hutang, maupun modal. Contoh transaksi lain, mengaksep wesel atas hutang usaha pada perusahaan lain. Transaksi ini menyebabkan susunan hutang berubah, yakni semula berupa hutang usaha  berubah menjadi hutang wesel. </div>
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Selain itu, pada kenyataan di dunia bisnis akan banyak Anda jumpai transaksi-transaksi serupa, yaitu transaksi yang menyebabkan berubahnya aktiva, hutang, atau modal. Contoh-contoh yang disajikan di atas hanya merupakan sebagian kecil dari transaksi yang sebenarnya. Diharapkan contoh-contoh itu dapat digunakan sebagai acuan dalam  penyikapan akuntansi jika ada transaksi yang sejenis. </div>
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<i>c.  Laporan Keuangan (Financial Statement)</i></div>
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<span style="white-space: pre;"> </span>Anda tentunya masih mengingat dan sudah memahami bahwa tujuan dari penyelenggaraan akuntansi adalah menyajikan informasi keuangan. Informasi keuangan dari suatu perusahaan tersebut berguna bagi fihak-fihak yang berkepentingan dan memerlukannya (para pemakai)  sebagai dasar untuk mengambil keputusan ekonomi. Dengan informasi keuangan yang diperoleh, mereka akan menganalisisnya dan kemudian menentukan keputusan ekonomi yang bermanfaat bagi pengembangan usaha mereka. </div>
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Mengingat bahwa informasi yang termuat di dalam laporan keuangan suatu perusahaan sangat penting bagi para pemakainya, maka penyusunannya harus memenuhi syarat kualitas primer dan sekunder. </div>
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Kualitas primer adalah kualitas utama yang membuat informasi akuntansi berguna sebagai  dasar untuk  pengambilan keputusan. Kualitas primer meliputi relevan dan handal (reliabel). </div>
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a)<span style="white-space: pre;"> </span>Relevan berarti bahwa laporan keuangan (informasi akuntansi) yang disusun oleh suatu perusahaan memiliki hubungan langsung dengan pengambilan keputusan. Informasi akuntansi dikatakan relevan jika dapat membuat perbedaan dalam pengambilan keputusan ekonomi oleh para pemakainya. Informasi yang relevan adalah informasi yang  memiliki nilai prediktif,  umpan balik, dan tepat waktu. </div>
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(1)<span style="white-space: pre;"> </span>Informasi memiliki nilai  prediktif jika  informasi tersebut  dapat membantu para pemakainya untuk memprediksi kinerja  perusahaan di masa depan berdasarkan peristiwa (transaksi) masa lalu, sekarang, dan yang akan datang. Ketepatan suatu prediksi sangat tergantung dari  kemampuan  para pemakai dalam menganalisis informasi dan  kepekaan mereka dalam membaca peluang bisnis di masa depan.</div>
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(2)<span style="white-space: pre;"> </span>Informasi memiliki nilai umpan balik (feedback) jika informasi tersebut dapat mendukung atau memberi masukan untuk memperbaiki prediksi yang sudah dibuat oleh para pemakainya. Dengan informasi yang diperoleh, para pemakai dapat mengevaluasi kembali prediksi yang telah dibuat, sehingga dapat memperoleh masukan untuk menentukan apakah prediksinya sudah benar ataukah perlu direvisi.</div>
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(3)<span style="white-space: pre;"> </span>Tepat waktu berarti informasi akuntansi tersebut tersedia pada saat dibutuhkan oleh para pemakainya. Dengan demikian, informasi itu tidak kehilangan kapasitasnya dalam mempengaruhi keputusan yang diambil. </div>
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b)<span style="white-space: pre;"> </span>Handal (reliable) berarti bahwa informasi tersebut dapat dipercaya, karena cukup terbebas dari kesalahan dan penyimpangan di dalam penyajiannya. Informasi yang handal adalah informasi yang memenuhi syarat: dapat diperiksa, penyajian yang jujur, dan netral. </div>
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(1)<span style="white-space: pre;"> </span>Dapat diperiksa artinya laporan keuangan (informasi akuntansi) tersebut jika diaudit/diperiksa oleh beberapa auditor eksternal yang menggunakan metode sama akan memperoleh kesimpulan yang sama pula. </div>
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(2)<span style="white-space: pre;"> </span>Penyajian yang jujur artinya laporan keuangan disajikan sesuai dengan kondisi transaksi keuangan sebenarnya (kondisi riil). Dengan kalimat lain dapat dikemukakan bahwa suatu laporan keuangan disajikan secara jujur jika dalam  penyajiannya ada kecocokan/kesesuaian antara transaksi yang sesungguhnya terjadi dengan laporan yang dibuat. Jadi, dalam penyususnan laporan keuangan tidak ada unsur rekayasa. </div>
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(3)<span style="white-space: pre;"> </span>Netral artinya tidak berpihak kepada golongan pemakai informasi tertentu. Tujuan penyusunan laporan keuangan adalah untuk menyajikan informasi akuntansi kepada semua pihak yang berkepentingan (pemakai). Oleh karena itu, di suatu perusahaan hanya ada satu laporan  keuangan yang dapat dimanfaatkan oleh siapapun yang berkepentingan. Dengan demikian tidak ada pemakai informasi yang ”tersesat” sebagai  akibat dari penggunaan informasi yang tidak netral.</div>
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Kualitas sekunder merupakan kualitas tambahan yang seharusnya dipenuhi dalam penyusunan laporan keuangan.  Meskipun hal ini bukan merupakan kualitas utama, namun jika dipenuhi akan membawa dampak positip bagi pengguna/pemakainya. Kualitas sekunder meliputi keterbandingan dan konsistensi.</div>
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a)<span style="white-space: pre;"> </span>Keterbandingan berarti bahwa laporan keuangan (informasi) suatu perusahaan akan lebih bermakna bagi para pemakainya jika dapat diperbandingkan dengan informasi yang serupa dari perusahaan-perusahaan lain. Suatu informasi dianggap  dapat diperbandingkan jika sudah dievaluasi dan dilaporkan dengan cara yang sama untuk perusahaan-perusahaan yang berbeda. Hal ini memberikan kemungkinan bagi para pemakainya  untuk mengenali dan menganalisis persamaan atau perbedaan kondisi keuangan berbagai perusahaan karena  metode akuntansi yang digunakan dapat diperbandingkan. </div>
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b)<span style="white-space: pre;"> </span>Konsistensi berarti bahwa laporan keuangan (informasi) suatu perusahaan akan lebih bermakna bagi para pemakainya jika dapat diperbandingkan dengan informasi yang serupa dari perusahaan yang sama pada waktu yang berbeda. Dalam menyajikan informasi, perusahaan harus memberikan perlakuan akuntansi yang sama terhadap transaksi yang sama pada waktu-waktu yang berbeda. Seiring dengan perjalanan waktu, perusahaan bisa mengubah metode (perlakuan) akuntansinya. Namun jika hal itu dilakukan, maka pada periode dilaksanakannya perubahan itu perusahaan harus mengungkap (dalam laporan keuangannya) tentang berbagai hal yang terkait dengan perubahan itu, seperti keunggulan metode baru yang digunakan dibandingkan yang lama, alasan mengubah metode tersebut, sifat dan dampak atas perubahan tersebut terhadap kondisi finansialnya.</div>
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Bentuk formal dari informasi keuangan suatu perusahaan adalah laporan keuangan (<i>financial statement</i>). Pada Standar Akuntansi Keuangan (SAK) dijelaskan bahwa informasi yang disajikan dalam laporan keuangan suatu perusahaan bersifat umum. Hal ini berarti bahwa laporan kuangan suatu perusahaan disajikan dan ditujukan kepada semua pihak yang berkepentjngan terhadap informasi itu, baik dari unsur internal perusahaan maupun dari unsur eksternal. Dengan demikian, laporan keuangan tersebut tidak sepenuhnya dapat memenuhi kebutuhan informasi setiap pemakainya. Secara umum tujuan laporan keuangan adalah menyediakan informasi yang menyangkut posisi keuangan, kinerja keuangan, dan perubahan posisi keuangan suatu perusahaan. Informasi ini diharapkan dapat bermanfaat dan dapat memenuhi kebutuhan para pihak yang berkepentingan (pemakai)  dalam upaya mencari bahan masukan sebagai dasar untuk pengambilan keputusan ekonomi.</div>
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Laporan keuangan yang lengkap terdiri atas 5 (lima) komponen, yaitu laporan laba rugi, laporan perubahan ekuitas, neraca, laporan arus kas, dan catatan atas laporan keuangan. Dengan lima komponen laporan itu, diharapkan dapat memberi gambaran yang relatif komprehensif tentang kondisi keuangan suatu perusahaan. Dari lima komponen tersebut,  laporan keuangan yang dibahas dalam bagian II modul ini hanya tiga jenis, yaitu laporan laba rugi, laporan perubahan ekuitas, dan  neraca. Dua jenis laporan lainnya, yaitu laporan arus kas dan catatan atas laporan keuangan akan dibahas pada modul yang lain. </div>
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a)  Laporan laba rugi (<i>income statement</i>)</div>
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<span style="white-space: pre;"> </span>Untuk mengetahui kinerja keuangan suatu perusahaan, kita dapat melihat dari laporan keuangannya. Kinerja keuangan suatu perusahaan harus dilaporkan, minimal sekali dalam satu periode. Salah satu bentuk laporan keuangan yang dimaksud adalah laporan laba rugi. Laporan laba rugi merupakan laporan tentang kinerja keuangan suatu perusahaan. Dalam laporan ini disajikan jumlah pendapatan (revenue) dan biaya (expenses) serta laba atau rugi (profit/losses) suatu perusahaan selama periode waktu tertentu. Dari laporan ini kita dapat menganalisis perbandingan antara pendapatan dengan biaya untuk memperolehnya, sehingga dapat mengukur tingkat efisiensinya.  </div>
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Contoh transaksi yang terjadi pada Salon Sekarkedaton yang telah  dibukukan  dalam  persamaan dasar akuntansi di atas, jika dianggap belum ada beban dari unsur perlengkapan dan peralatan (diasumsikan masih utuh), maka laporan laba ruginya dapat disusun seperti berikut ini.</div>
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<b>Salon Sekarkedaton<o:p></o:p></b></div>
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<b>Laporan Laba   Rugi<o:p></o:p></b></div>
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<b>Untuk Periode   yang berakhir tanggal 31 Januari 2007<o:p></o:p></b></div>
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<b>Pendapatan</b><o:p></o:p></div>
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        Perdapatan salon<o:p></o:p></div>
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1.000.000,00<o:p></o:p></div>
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<b>Beban Usaha</b><o:p></o:p></div>
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       Biaya Sewa Gedung<o:p></o:p></div>
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100.000,00<o:p></o:p></div>
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       Biaya Gaji pegawai<o:p></o:p></div>
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150.000,00<o:p></o:p></div>
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       Biaya listrik<o:p></o:p></div>
</td>   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
75.000,00<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 85.5pt;" valign="top" width="114"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 9;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div class="MsoNormal">
       Biaya bunga<o:p></o:p></div>
</td>   <td style="border-top: dotted windowtext 1.0pt; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
7.500,00<o:p></o:p></div>
</td>   <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 85.5pt;" valign="top" width="114"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 10;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div align="right" class="MsoNormal" style="text-align: right;">
Jumlah beban Usaha<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: dotted windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 85.5pt;" valign="top" width="114"><div align="right" class="MsoNormal" style="text-align: right;">
332.500,00<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 11; mso-yfti-lastrow: yes;">   <td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div align="right" class="MsoNormal" style="text-align: right;">
Laba bersih<o:p></o:p></div>
</td>   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 84.3pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 85.5pt;" valign="top" width="114"><div align="right" class="MsoNormal" style="text-align: right;">
667.500,00<o:p></o:p></div>
</td>  </tr>
</tbody></table>
</div>
<div>
<div>
Contoh lain, misalnya data keuangan yang disajikan Penjahit Rapi pada tanggal 31 Desember tahun 2006 sebagai berikut: </div>
<div>
1. Kas<span style="white-space: pre;">   </span>Rp 55.000,00</div>
<div>
2. Piutang jasa <span style="white-space: pre;"> </span>Rp 10.000,00</div>
<div>
3. Peralatan<span style="white-space: pre;">  </span>Rp 20.000,00</div>
<div>
4. Perlengkapan<span style="white-space: pre;"> </span>Rp 5.000,00</div>
<div>
5. Pendapatan jahit<span style="white-space: pre;"> </span>Rp 19.200,00</div>
<div>
6. Pendapatan lain-lain Rp  500,00</div>
<div>
7. Biaya perlengkapan  Rp 3.500,00</div>
<div>
8. Gaji penjahit     <span style="white-space: pre;"> </span>Rp  5.000,00</div>
<div>
9. Biaya lain-lain        Rp 1.200,00</div>
<div>
10. Modal<span style="white-space: pre;">  </span>Rp 80.000,00</div>
<div>
<span style="white-space: pre;"> </span>Laporan laba rugi yang dapat disusun dari data keuangan penjahit rapi tersebu adalah sebagai berikut: </div>
</div>
<div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 1.5pt 0cm 1.5pt; mso-table-layout-alt: fixed;"><tbody>
<tr style="height: 12.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">   <td colspan="3" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 429.0pt;" valign="top" width="572"><div align="center" class="MsoNormal" style="text-align: center;">
<b>Penjahit Rapi<o:p></o:p></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 1;">   <td colspan="3" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 429.0pt;" valign="top" width="572"><div align="center" class="MsoNormal" style="text-align: center;">
<b>Laporan Laba   Rugi<o:p></o:p></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 2;">   <td colspan="3" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 429.0pt;" valign="top" width="572"><div align="center" class="MsoNormal" style="text-align: center;">
<b>Untuk Periode   yang berakhir tanggal 31 Desember 2006<o:p></o:p></b></div>
</td>  </tr>
<tr style="height: 13.65pt; mso-yfti-irow: 3;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: solid windowtext 1.0pt; height: 13.65pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div class="MsoNormal">
<b>Pendapatan</b><o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: solid windowtext 1.0pt; height: 13.65pt; mso-border-alt: solid windowtext .75pt; mso-border-bottom-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.4pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 13.65pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 4;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div class="MsoNormal">
        Perdapatan jahit  <o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.4pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
19.200,00<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 5;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div class="MsoNormal">
        Pendapatan lain-lain<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.4pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
500,00<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 6;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div class="MsoNormal">
Jumlah Pendapatan<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.4pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
19.700,00<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 7;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div class="MsoNormal">
<b>Beban Usaha</b><o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.4pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 8;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div class="MsoNormal">
       Biaya Gaji penjahit<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.4pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
5,000,00<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 9;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div class="MsoNormal">
       Biaya perlengkapan <o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.4pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
3.500,00<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 10;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div class="MsoNormal">
       Biaya lain-lain<o:p></o:p></div>
</td>   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.4pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
1.200,00<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 11;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div class="MsoNormal">
<br /></div>
</td>   <td style="border-top: dotted windowtext 1.0pt; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.4pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 12;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div align="right" class="MsoNormal" style="text-align: right;">
Jumlah beban Usaha<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.4pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: dotted windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
9.700,00<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 13; mso-yfti-lastrow: yes;">   <td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div align="right" class="MsoNormal" style="text-align: right;">
Laba bersih<o:p></o:p></div>
</td>   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.4pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
10.000,00<o:p></o:p></div>
</td>  </tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
Dua buah contoh di atas memang masih sangat sederhana. Jenis transaksi yang diberikan pun masih terbatas (belum beragam). Praktiknya di dunia usaha tentunya sangat kompleks dan rumit. Namun prinsip pencatatan dan pelaporannya sama. Dengan contoh yang sederhana tersebut diharapkan dapat mempermudah dan mempercepat usaha anda dalam memahami dan meningkatkan ketrampilan menyusun laporan laba rugi.</div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
b)  Laporan Perubahan Ekuitas (<i>owner’s equity statement</i>)</div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span style="white-space: pre;"> </span>Bentuk lain dari laporan keuangan yang kita bahas pada bagian ini adalah laporan perubahan ekuitas pemilik perusahaan. Sesuai dengan namanya, laporan ini memberikan informasi tentang perubahan modal pemilik selama periode waktu tertentu. Faktor-faktor yang mempengaruhi perubahan pada modal (ekuitas pemilik) adalah: tambahan investasi yang dilakukan oleh pemilik, pendapatan yang diperoleh dan biaya yang dikeluarkan (laba/rugi) selama satu periode, dan prive pemilik, baik ambil maupun menambah. Dengan membaca laporan ini, akan diketahui perubahan modal dan faktor apa yang menyebabkan perubahan tersebut. </div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<o:p></o:p></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
Jika dari contoh persamaan dasar akuntansi di atas dibuat laporan perubahan ekuitasnya, maka akan diperoleh hasil sebagai berikut:</div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 1.5pt 0cm 1.5pt; mso-table-layout-alt: fixed;"><tbody>
<tr style="height: 12.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">   <td colspan="3" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 429.0pt;" valign="top" width="572"><div align="center" class="MsoNormal" style="text-align: center;">
<b>Salon   Sekarkedaton<o:p></o:p></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 1;">   <td colspan="3" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 429.0pt;" valign="top" width="572"><div align="center" class="MsoNormal" style="text-align: center;">
<b>Laporan Perubahan   Modal <o:p></o:p></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 2;">   <td colspan="3" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 429.0pt;" valign="top" width="572"><div align="center" class="MsoNormal" style="text-align: center;">
<b>Untuk Periode   yang berakhir tanggal 31 Januari 2007<o:p></o:p></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 3;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: solid windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-bottom-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 76.5pt;" valign="top" width="102"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 103.5pt;" valign="top" width="138"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 4;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
Modal awal per 1 Januari 2007<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 76.5pt;" valign="top" width="102"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 103.5pt;" valign="top" width="138"><div align="right" class="MsoNormal" style="text-align: right;">
1.000.000,00<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 5;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
Laba bersih bulan Januari tahun  2007<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 76.5pt;" valign="top" width="102"><div align="right" class="MsoNormal" style="text-align: right;">
667.500,00<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 103.5pt;" valign="top" width="138"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 6;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
Pengambilan prive <o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 76.5pt;" valign="top" width="102"><div style="border-bottom: solid windowtext 1.0pt; border: none; mso-border-bottom-alt: solid windowtext .75pt; mso-element: para-border-div; padding: 0cm 0cm 1.0pt 0cm;">
<div align="right" class="MsoNormal" style="border: none; mso-border-bottom-alt: solid windowtext .75pt; mso-padding-alt: 0cm 0cm 1.0pt 0cm; padding: 0cm; text-align: right;">
-100.000,00<o:p></o:p></div>
</div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 103.5pt;" valign="top" width="138"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 7;">   <td style="border-left: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div align="right" class="MsoNormal" style="text-align: right;">
Penambahan modal<o:p></o:p></div>
</td>   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 76.5pt;" valign="top" width="102"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 103.5pt;" valign="top" width="138"><div style="border-bottom: solid windowtext 1.0pt; border: none; mso-border-bottom-alt: solid windowtext .75pt; mso-element: para-border-div; padding: 0cm 0cm 1.0pt 0cm;">
<div align="right" class="MsoNormal" style="border: none; mso-border-bottom-alt: solid windowtext .75pt; mso-padding-alt: 0cm 0cm 1.0pt 0cm; padding: 0cm; text-align: right;">
567.500,00<o:p></o:p></div>
</div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 8; mso-yfti-lastrow: yes;">   <td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: dotted windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div align="right" class="MsoNormal" style="text-align: right;">
Modal akhir per 31 Januari 2007<o:p></o:p></div>
</td>   <td style="border-top: dotted windowtext 1.0pt; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 76.5pt;" valign="top" width="102"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: dotted windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 103.5pt;" valign="top" width="138"><div align="right" class="MsoNormal" style="text-align: right;">
1.567.000,00<o:p></o:p></div>
</td>  </tr>
</tbody></table>
</div>
<div>
Dari data yang disajikan Penjahit Rapi di atas dapat disusun laporan perubahan modalnya sebagai berikut: </div>
<div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 1.5pt 0cm 1.5pt; mso-table-layout-alt: fixed;"><tbody>
<tr style="height: 12.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">   <td colspan="3" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 429.0pt;" valign="top" width="572"><div align="center" class="MsoNormal" style="text-align: center;">
<b>Penjahit Rapi<o:p></o:p></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 1;">   <td colspan="3" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 429.0pt;" valign="top" width="572"><div align="center" class="MsoNormal" style="text-align: center;">
<b>Laporan Perubahan   Modal<o:p></o:p></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 2;">   <td colspan="3" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 429.0pt;" valign="top" width="572"><div align="center" class="MsoNormal" style="text-align: center;">
<b>Untuk Periode   yang berakhir tanggal 31 Desember 2006<o:p></o:p></b></div>
</td>  </tr>
<tr style="height: 13.65pt; mso-yfti-irow: 3;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: solid windowtext 1.0pt; height: 13.65pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div class="MsoNormal">
Modal awal per 1 Januari 2006 <o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: solid windowtext 1.0pt; height: 13.65pt; mso-border-alt: solid windowtext .75pt; mso-border-bottom-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.4pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 13.65pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
80.000,00<o:p></o:p></div>
</td>  </tr>
<tr style="height: 10.5pt; mso-yfti-irow: 4;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 10.5pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div class="MsoNormal">
Laba bersih tahun 2006<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 10.5pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.4pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 10.5pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
10.000,00<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 5; mso-yfti-lastrow: yes;">   <td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 259.2pt;" valign="top" width="346"><div align="right" class="MsoNormal" style="text-align: right;">
Modal akhir per 31 Desember 2006<o:p></o:p></div>
</td>   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.4pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
90.000,00<o:p></o:p></div>
</td>  </tr>
</tbody></table>
</div>
<div>
<div>
c)  Neraca (<i>balance sheet</i>)</div>
<div>
<span style="white-space: pre;"> </span>Neraca merupakan laporan tentang posisi keuangan suatu perusahaan pada tanggal tertentu. Oleh karena itu, neraca sering disebut sebagai potret dari posisi keuangan perusahaan, karena kondisi keuangan yang disajikan pada neraca tersebut hanya terjadi pada tanggal tertentu, yaitu tanggal penyusunan neraca. Di luar tanggal penyusunan neraca, kondisi keuangan tersebut bisa berubah.</div>
<div>
Secara umum, neraca dan laporan keuangan lainnya memiliki 2 (dua) bagian.</div>
<div>
<br /></div>
<div>
Bagian pertama adalah kepala (heading) atau judul neraca yaitu keterangan singkat yang ditulis di bagian atas dari neraca.</div>
<div>
Judul neraca berisi: Nama perusahaan (pemilik neraca), kata ‘neraca’, dan  tanggal neraca.</div>
<div>
Amatilah judul laporan laba rugi dan laporan perubahan modal Salon Sekarkedaton dan Penjahit Rapi di atas. Unsur isi judul tersebut sama, perbedaannya dengan neraca terletak pada tanggal penyusunan.</div>
<div>
<br /></div>
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Untuk neraca ditulis tanggal tertentu, sedangkan laporan tanggalnya mewakili satu periode (untuk periode yang berakhir tanggal …..).</div>
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Judul (neraca atau laporan lainnya) harus ditulis dengan benar, karena judul itu merupakan identitas dari organisasi (perusahaan) pemilik laporan yang bersangkutan.   Bagian kedua adalah  batang tubuh neraca, berisi muatan informasi yang perlu disajikan. </div>
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Batang tubuh neraca dapat disusun dalam bentuk skontro  atau stafel. Neraca yang berbentuk skontro biasanya disebut rekening huruf T atau bentuk horizontal, memiliki sisi debet yang lasim disebut aktiva dan sisi kredit yang lasim disebut pasiva. Jika suatu neraca disusun dalam bentuk stafel sering disebut bentuk vertikal atau laporan, maka tidak ada sisi debet dan sisi kredit. Susunan aktiva dan pasiva di atur berurutan dari atas ke bawah. </div>
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Posisi keuangan tersebut ditunjukkan oleh besaran aktiva, kewajiban, dan modal suatu perusahaan. </div>
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<div>
1)  Aktiva (<i>Assets</i>)</div>
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<span style="white-space: pre;"> </span>Sumber daya ekonomi yang dikuasai oleh perusahaan sebagai akibat dari peristiwa masa lalu dan dari mana manfaat ekonomi di masa depan diharapkan akan diperoleh perusahaan disebut asset, aktiva, atau harta. Di neraca, aktiva disajikan di sebelah Debet jika neraca tersebut berbentuk skontro, atau di atas (mendahului penyajian pasiva) jika berbentuk stafel. Penyajiannya di dalam neraca, aktiva dikelompokkan menjadi 3 (tiga) kelompok, yaitu aktiva lancar, aktiva investasi jangka panjang, dan aktiva tidak tetap.</div>
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(a)  Aktiva Lancar (<i>current assets</i>)</div>
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Aktiva lancar adalah aktiva yang dapat diuangkan atau dapat dijadikan uang dalam jangka pendek (dalam satu siklus akuntansi). Suatu aktiva diklasifikasikan sebagai aktiva lancar jika aktiva tersebut memenuhi persyaratan berikut:</div>
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(1) diperkirakan akan direalisasi atau dimiliki untuk dijual atau digunakan dalam jangka waktu siklus operasi normal perusahaan; atau</div>
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(2) dimiliki untuk diperdagangkan atau untuk tujuan jangka pendek dan diharapkan akan direalisasi dalam jangka waktu 12 bulan dari tanggal neraca; atau</div>
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(3) berupa kas atau setara kas yang penggunaannya tidak dibatasi.</div>
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<span style="white-space: pre;">  </span>Contoh dari aktiva lancar adalah kas, piutang usaha, persediaan barang dagangan, supplies, asuransi dibayar dimuka, dan sebagainya. Penyusunannya di dalam neraca diatur menurut urut-urutan tingkat likuiditasnya. Artinya,  aktiva lancar yang paling likuid dicantumkan paling atas, disusul dengan pos-pos lainnya yang kurang likuid.</div>
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(b)  Investasi jangka panjang (<i>long term investment</i>)</div>
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<span style="white-space: pre;"> </span>Perusahaan yang memiliki dana cukup besar dan tidak segera digunakan, maka akan menanamkannya pada perusahaan lain, dalam bentuk pembelian surat-surat berharga (saham atau obligasi) atau bentuk lainnya. Jika perusahaan mempertahankan kepemilikan tersebut  dalam jangka panjang, maka aktiva ini disebut investasi jangka panjang. Tujuan dari investasi ini adalah memanfaatkan dana perusahaan yang tidak/belum dipergunakan dengan harapan dapat memperoleh keuntungan, baik berupa capital gain (kenaikan nilai investasi) maupun dividen (bagian keuntungan)  atau bunga. Kepemilikan surat-surat berharga ini direncanakan dalam jangka waktu panjang. Kalau kepemilikan surat berharga direncanakan dalam jangka pendek (diperjualbelikan) maka investasi jenis ini termasuk aktiva lancar. </div>
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(c)  Aktiva Tetap (<i>Fixed Assets</i>)</div>
<div>
<span style="white-space: pre;"> </span>Aktiva tetap adalah berbagai jenis aktiva yang dapat digunakan lebih dari satu periode operasi perusahaan. Aktiva tetap dapat dikelompokkan menjadi dua macam, yaitu aktiva tetap berwujud dan aktiva tetap tidak berwujud. Aktiva tetap berwujud adalah aktiva yang memiliki wujud fisik tertentu sehingga dapat diamati. Contoh dari aktiva tetap berwujud adalah tanah, gedung, peralatan (equipment), kendaraan dan sebagainya. Sedangkan aktiva tetap tak berwujud adalah aktiva  yang tidak memiliki wujud fisik, tetapi memiliki nilai ekonomis. Contoh aktiva tetap tidak berwujud adalah goodwill, hak patent, merek dagang, dan sebagainya. </div>
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2)   Kewajiban (<i>liabilities</i>)</div>
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<span style="white-space: pre;"> </span>Kewajiban atau hutang (<i>liabilities</i>) adalah pengorbanan manfaat ekonomis di masa yang akan datang sebagai akibat dari transaksi masa lalu. Kewajiban ini dikelompokkan menjadi dua macam, yaitu hutang lancar (hutang jangka pendek) dan hutang jangka panjang. Pengklasifikasian jangka pendek dan jangka panjang didasarkan pada jangka waktu pelunasannya. Jika pelunasan hutang yang dimaksud adalah satu tahun atau dalam satu periode siklus operasi perusahaan mana yang lebih panjang, dari tanggal neraca maka akan dikelompokkan dalam hutang jangka pendek. Sebaliknya, jika tidak memenuhi kreteria tersebut dikelompokkan ke dalam hutang jangka panjang. Contoh hutang lancar adalah: hutang usaha (<i>account payable</i>), hutang wesel (<i>notes payable</i>), hutang pajak (Taxes payable), hutang biaya, dan sebagainya. Contoh hutang jangka panjang adalah: hipotik dan hutang obligasi.</div>
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c)   Modal Pemilik (<i>owner’s equity</i>)</div>
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<span style="white-space: pre;"> </span>Modal pemilik adalah hak atau klaim pemilik atas aktiva yang dimiliki perusahaan atau organisasi bisnis. Pada perusahaan perseorangan, modal pemilik ditunjukkan oleh satu akun modal. Pada perusahaan persekutuan (firma atau komanditer) modal pemilik ditunjukkan oleh dua atau lebih akun modal. Sedangkan pada perusahaan bentuk perseroan maka modal pemilik ditunjukkan oleh akun modal saham (capital stocks), saldo laba (retained earning), agio/disagio saham dan sebagainya.</div>
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Ingatlah kembali bahwa penyajian komponen-komponen neraca tersebut secara umum ada dua macam, yaitu: bentuk rekening huruf T atau bentuk horisontal dan bentuk laporan atau bentuk vertikal. Contoh penyusunan neraca. Lihat kembali data keuangan Salon Sekarkedaton dan Penjahit Rapi. Dari data tersebut, jika disusun neraca bentuk skontro tampak sebagai berikut:</div>
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<h3 style="margin-top: 0cm;">
<span lang="FI">Contoh: Neraca Bentuk T<o:p></o:p></span></h3>
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<b><span lang="FI">Salon Sekarkedaton<o:p></o:p></span></b></div>
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<b><span lang="FI">Neraca<o:p></o:p></span></b></div>
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<b><span lang="FI">Per 3</span></b><b>1 Januari 2007<o:p></o:p></b></div>
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<br /></div>
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<b>Aktiva Lancar<o:p></o:p></b></div>
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<br /></div>
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<br /></div>
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<b>Hutang Lancar<o:p></o:p></b></div>
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<br /></div>
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Kas <o:p></o:p></div>
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Rp<o:p></o:p></div>
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1.667.500<o:p></o:p></div>
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Hutang   Usaha<o:p></o:p></div>
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Rp<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.85pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
500.000<o:p></o:p></div>
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Piutang   Usaha<o:p></o:p></div>
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Rp<o:p></o:p></div>
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150.000<o:p></o:p></div>
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Hutang   Wesel<o:p></o:p></div>
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Rp<o:p></o:p></div>
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750.000<o:p></o:p></div>
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Perlengkapan/Supplies<o:p></o:p></div>
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Rp<o:p></o:p></div>
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200.000<o:p></o:p></div>
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<b><i>Jumlah Hutang </i></b><o:p></o:p></div>
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<b><i>Rp<o:p></o:p></i></b></div>
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<b><i>1.250.000<o:p></o:p></i></b></div>
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<tr style="height: 12.8pt; mso-yfti-irow: 8;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted .75pt; mso-border-color-alt: windowtext; mso-border-left-alt: solid .75pt; mso-border-right-alt: solid .5pt; mso-border-top-alt: dotted .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 136.5pt;" valign="top" width="182"><div class="MsoNormal">
<b><i>Jumlah Aktiva Lancar<o:p></o:p></i></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted .75pt; mso-border-color-alt: windowtext; mso-border-left-alt: solid .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid .75pt; mso-border-top-alt: dotted .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 22.5pt;" valign="top" width="30"><div align="right" class="MsoNormal" style="text-align: right;">
<b><i>Rp<o:p></o:p></i></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<b><i>2.017.500</i></b><b><i><o:p></o:p></i></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 133.85pt;" valign="top" width="178"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 19.15pt;" valign="top" width="26"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.85pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 9;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted .75pt; mso-border-color-alt: windowtext; mso-border-left-alt: solid .75pt; mso-border-right-alt: solid .5pt; mso-border-top-alt: dotted .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 136.5pt;" valign="top" width="182"><div class="MsoNormal">
<b>Aktiva Tetap</b><o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted .75pt; mso-border-color-alt: windowtext; mso-border-left-alt: solid .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid .75pt; mso-border-top-alt: dotted .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 22.5pt;" valign="top" width="30"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 133.85pt;" valign="top" width="178"><div class="MsoNormal">
Modal<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 19.15pt;" valign="top" width="26"><div align="right" class="MsoNormal" style="text-align: right;">
Rp<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.85pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
1.567.500<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 10;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted .75pt; mso-border-color-alt: windowtext; mso-border-left-alt: solid .75pt; mso-border-right-alt: solid .5pt; mso-border-top-alt: dotted .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 136.5pt;" valign="top" width="182"><div class="MsoNormal">
Peralatan<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted .75pt; mso-border-color-alt: windowtext; mso-border-left-alt: solid .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid .75pt; mso-border-top-alt: dotted .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 22.5pt;" valign="top" width="30"><div align="right" class="MsoNormal" style="text-align: right;">
Rp<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
800.000<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 133.85pt;" valign="top" width="178"><div class="MsoNormal">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 19.15pt;" valign="top" width="26"><div align="right" class="MsoNormal" style="text-align: right;">
Rp<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.85pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 11; mso-yfti-lastrow: yes;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted .75pt; mso-border-color-alt: windowtext; mso-border-left-alt: solid .75pt; mso-border-right-alt: solid .5pt; mso-border-top-alt: dotted .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 136.5pt;" valign="top" width="182"><div class="MsoNormal">
<b><i>Jumlah aktiva <o:p></o:p></i></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted .75pt; mso-border-color-alt: windowtext; mso-border-left-alt: solid .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid .75pt; mso-border-top-alt: dotted .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 22.5pt;" valign="top" width="30"><div align="right" class="MsoNormal" style="text-align: right;">
<b>Rp<o:p></o:p></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 63.0pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<b>2.817.500<o:p></o:p></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 133.85pt;" valign="top" width="178"><div class="MsoNormal">
<b><i>Jumlah Pasiva</i></b><o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 19.15pt;" valign="top" width="26"><div align="right" class="MsoNormal" style="text-align: right;">
<b>Rp<o:p></o:p></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 58.85pt;" valign="top" width="78"><div align="right" class="MsoNormal" style="text-align: right;">
<b>2.817.500<i><o:p></o:p></i></b></div>
</td>  </tr>
</tbody></table>
</div>
<div style="text-align: justify;">
Jika neraca Salon Sekarkedaton yang disusun dalam bentuk skontro tersebut diubah menjasi bentuk stafel atau horisontal, maka akan tampak seperti berikut ini.</div>
<div style="text-align: justify;">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 1.5pt 0cm 1.5pt; mso-table-layout-alt: fixed;"><tbody>
<tr style="height: 12.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">   <td colspan="3" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 429.0pt;" valign="top" width="572"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="FI">Salon Sekarkedaton<o:p></o:p></span></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 1;">   <td colspan="3" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 429.0pt;" valign="top" width="572"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="FI">Neraca<o:p></o:p></span></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 2;">   <td colspan="3" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 429.0pt;" valign="top" width="572"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="FI">Per 3</span></b><b>1 Januari 2007<o:p></o:p></b></div>
</td>  </tr>
<tr style="height: 13.65pt; mso-yfti-irow: 3;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: solid windowtext 1.0pt; height: 13.65pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div class="MsoNormal">
<b>Aktiva Lancar<o:p></o:p></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: solid windowtext 1.0pt; height: 13.65pt; mso-border-alt: solid windowtext .75pt; mso-border-bottom-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 13.65pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 4;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div class="MsoNormal">
Kas <o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
Rp<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
1.667.500,00  <o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 5;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div class="MsoNormal">
Piutang   Usaha<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
Rp<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
150.000,00<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 6;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div class="MsoNormal">
Perlengkapan/Supplies<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
Rp<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
200.000,00<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 7;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div class="MsoNormal">
<b><i>Jumlah Aktiva Lancar<o:p></o:p></i></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
Rp<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<b><i>2.017.500,0</i></b>0<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 8;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div class="MsoNormal">
<b>Aktiva Tetap</b><o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 9;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div class="MsoNormal">
Peralatan<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
Rp<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
800.000,00<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 10;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div class="MsoNormal">
<b><i>Jumlah aktiva <o:p></o:p></i></b></div>
</td>   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
Rp<o:p></o:p></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<b>2.817.500,00<o:p></o:p></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 11;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div class="MsoNormal">
<br /></div>
</td>   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: dotted windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 12;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div class="MsoNormal">
<b>Hutang Lancar<o:p></o:p></b></div>
</td>   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: dotted windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 13;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div class="MsoNormal">
Hutang   Usaha<o:p></o:p></div>
</td>   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: dotted windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
Rp<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
500.000,00<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 14;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div class="MsoNormal">
Hutang   Wesel<o:p></o:p></div>
</td>   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: dotted windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
Rp<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
750.000,00<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 15;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div class="MsoNormal">
<b><i>Jumlah Hutang Lancar</i></b><o:p></o:p></div>
</td>   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: dotted windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
<b><i>Rp<o:p></o:p></i></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<b><i>1.250.000,00<o:p></o:p></i></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 16;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: dotted windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 17;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div class="MsoNormal">
Modal<o:p></o:p></div>
</td>   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: dotted windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
Rp<o:p></o:p></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
1.567.500,00<o:p></o:p></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 18;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div class="MsoNormal">
<br /></div>
</td>   <td style="border-bottom: dotted; border-color: windowtext; border-left: solid; border-right: solid; border-top: dotted; border-width: 1.0pt; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 19; mso-yfti-lastrow: yes;">   <td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 289.5pt;" valign="top" width="386"><div class="MsoNormal">
<b>Jumlah Pasiva<o:p></o:p></b></div>
</td>   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: solid .5pt; mso-border-color-alt: windowtext; mso-border-left-alt: solid .75pt; mso-border-right-alt: solid .75pt; mso-border-top-alt: dotted .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 28.1pt;" valign="top" width="37"><div align="right" class="MsoNormal" style="text-align: right;">
<b>Rp<o:p></o:p></b></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<b>2.817.500,00<i><o:p></o:p></i></b></div>
</td>  </tr>
</tbody></table>
</div>
<div>
<br /></div>
<div>
Baik disusun dalam bentuk skontro maupun dalam bentuk stafel, neraca harus menggambarkan informasi yang sama. Seperti contoh neraca milik Salon Sekarkedaton di atas, informasi yang disajikan sama. Memang contoh informasi yang termuat dalam neraca tersebut masih sangat sederhana. Contoh neraca yang memberi informasi sudah relatif  kompleks, berikut ini disajikan neraca milik usaha servis murah.</div>
<div>
<br /></div>
<div>
<div class="MsoBodyText" style="line-height: 150%;">
Contoh: Neraca Bentuk T<o:p></o:p></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 1.5pt 0cm 1.5pt; mso-table-layout-alt: fixed;"><tbody>
<tr style="height: 12.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">   <td colspan="6" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 433.85pt;" valign="top" width="578"><div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Servis   Radio Murah<o:p></o:p></span></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 1;">   <td colspan="6" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 433.85pt;" valign="top" width="578"><div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Neraca<o:p></o:p></span></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 2;">   <td colspan="6" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 433.85pt;" valign="top" width="578"><div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Per   31 Desember 2006<o:p></o:p></span></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 3;">   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: none; border-top: solid windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: none; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 12.8pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-top: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-top: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 4;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Aktiva Lancar<o:p></o:p></span></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Hutang Lancar<o:p></o:p></span></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 5;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Kas <o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">623.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Hutang dagang<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">425.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 6;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Piutang Usaha<o:p></o:p></span></div>
</td>   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">425.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Hutang Wesel<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">500.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 7;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Cadangan   piutang tak tertagih<o:p></o:p></span></div>
</td>   <td style="border-top: dotted windowtext 1.0pt; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">-25.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Hutang pajak   penghasilan<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">125.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 8;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">400.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Gaji terutang<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-top: dotted windowtext 1.0pt; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">135.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 9;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Piutang <st1:city w:st="on"><st1:place w:st="on">wesel</st1:place></st1:city><o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">500.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: black; font-size: 10.0pt;">Jumlah Hutang Lancar<o:p></o:p></span></i></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: black; font-size: 10.0pt;">1.185.000<o:p></o:p></span></i></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 10;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Supplies<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">135.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 11;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Asuransi   dibayar dimuka<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">175.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Hutang Jangka Panjang</span></b><span style="color: black; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 12;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Sewa yang masih   harus diterima<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="FI" style="color: black; font-size: 10.0pt;">145.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div class="MsoNormal">
<span lang="FI" style="color: black; font-size: 10.0pt;">Hutang Obligasi<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<i style="mso-bidi-font-style: normal;"><span lang="FI" style="color: black; font-size: 10.0pt;">2.500.000<o:p></o:p></span></i></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 13;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="FI" style="color: black; font-size: 10.0pt;">Jumlah Aktiva Lancar<o:p></o:p></span></i></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="FI" style="color: black; font-size: 10.0pt;">1.97.000<o:p></o:p></span></i></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 14;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span lang="FI" style="color: black; font-size: 10.0pt;">Investasi Jangka   Panjang<o:p></o:p></span></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span lang="FI" style="color: black; font-size: 10.0pt;">Modal Pemilik:</span></b><span lang="FI" style="color: black; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 15;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div class="MsoNormal">
<span lang="FI" style="color: black; font-size: 10.0pt;"><span style="mso-spacerun: yes;">    </span>Investasi   dalam saham PT Telkom<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<i style="mso-bidi-font-style: normal;"><span lang="FI" style="color: black; font-size: 10.0pt;">1.100.000<o:p></o:p></span></i></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div class="MsoNormal">
<span lang="FI" style="color: black; font-size: 10.0pt;">Modal Tuan Murahadi<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<i style="mso-bidi-font-style: normal;"><span lang="FI" style="color: black; font-size: 10.0pt;">6.693.000<o:p></o:p></span></i></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 16;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Aktiva Tetap<o:p></o:p></span></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 17;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Tanah<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">1.500.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 18.15pt; mso-yfti-irow: 18;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 18.15pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Gedung<o:p></o:p></span></div>
</td>   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 18.15pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="FI" style="color: black; font-size: 10.0pt;">3.500.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 18.15pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 18.15pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 18.15pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 18.15pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 19;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div class="MsoNormal">
<span lang="FI" style="color: black; font-size: 10.0pt;">Akumulasi penyusutan gedung<o:p></o:p></span></div>
</td>   <td style="border-top: dotted windowtext 1.0pt; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="FI" style="color: black; font-size: 10.0pt;">-650.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 20;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="FI" style="color: black; font-size: 10.0pt;">4.150.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 21;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div class="MsoNormal">
<span lang="FI" style="color: black; font-size: 10.0pt;">Peralatan<o:p></o:p></span></div>
</td>   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="FI" style="color: black; font-size: 10.0pt;">1.500.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 22;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div class="MsoNormal">
<span lang="FI" style="color: black; font-size: 10.0pt;">Akumulasi penyusutan peralatan<o:p></o:p></span></div>
</td>   <td style="border-top: dotted windowtext 1.0pt; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="FI" style="color: black; font-size: 10.0pt;">-150.000<o:p></o:p></span></div>
</td>   <td style="border-right: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 23;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: dotted windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">1.650.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 24;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: black; font-size: 10.0pt;">Jumlah Aktiva Tetap<o:p></o:p></span></i></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: black; font-size: 10.0pt;">7.300.000<o:p></o:p></span></i></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 25; mso-yfti-lastrow: yes;">   <td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 157.45pt;" valign="top" width="210"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Jumlah Aktiva<o:p></o:p></span></b></div>
</td>   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 43.6pt;" valign="top" width="58"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">10.378.000<o:p></o:p></span></b></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 104.0pt;" valign="top" width="139"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Jumlah Hutang + Mo<o:p></o:p></span></b></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 25.75pt;" valign="top" width="34"><div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">dal</span></b><span style="color: black; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: solid windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 52.25pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">10.378.000<o:p></o:p></span></b></div>
</td>  </tr>
</tbody></table>
</div>
<div>
<div>
Perlu diingat bahwa penyajian aktiva lancar didalam neraca disesuaikan dengan tingkat kelancarannya. Artinya aktiva lancar yang paling lancar disajikan terlebih dahulu baru disusul oleh yang kurang lancar. Amati contoh neraca di atas. Lain halnya dengan aktiva tetap, penyajiannya disusun menurut tingkat keabadiannya. Aktiva yang paling abadi (tetap) disajikan terlebih dahulu baru disusul dengan penyajian aktiva tetap yang kurang/tidak abadi. Hutang disajikan di dalam neraca diatur menurut tingkat kelancarannya.  Hutang yang harus segera dilunasi disajikan terlebih dahulu</div>
<div>
Jika neraca itu disusun dalam bentuk stafel, maka akan menjadi sebagai berikut ini.</div>
<div>
</div>
</div>
<div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; mso-padding-alt: 0cm 1.5pt 0cm 1.5pt; mso-table-layout-alt: fixed;"><tbody>
<tr style="height: 12.8pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">   <td colspan="3" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 429.0pt;" valign="top" width="572"><b style="mso-bidi-font-weight: normal;"><span style="font-family: "times new roman" , serif; font-size: 12.0pt;"><br clear="all" style="mso-special-character: line-break; page-break-before: always;" />   </span></b>   <br />
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Servis   Radio Murah<o:p></o:p></span></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 1;">   <td colspan="3" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 429.0pt;" valign="top" width="572"><div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Neraca<o:p></o:p></span></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 2;">   <td colspan="3" style="height: 12.8pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 429.0pt;" valign="top" width="572"><div align="center" class="MsoNormal" style="text-align: center;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Per   31 Desember 2006<o:p></o:p></span></b></div>
</td>  </tr>
<tr style="height: 13.65pt; mso-yfti-irow: 3;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: solid windowtext 1.0pt; height: 13.65pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Aktiva Lancar<o:p></o:p></span></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border: solid windowtext 1.0pt; height: 13.65pt; mso-border-alt: solid windowtext .75pt; mso-border-bottom-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: solid windowtext 1.0pt; height: 13.65pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: solid windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 4;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Kas <o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">623.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 5;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Piutang Usaha<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">425.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 6;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Cadangan   piutang tak tertagih<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">-25.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 7;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">400.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 8;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Piutang <st1:place w:st="on"><st1:city w:st="on">wesel</st1:city></st1:place><o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">500.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 9;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Supplies<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">135.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 10;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Asuransi   dibayar dimuka<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">175.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 11;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Sewa yang masih   harus diterima<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">145.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 12;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div align="right" class="MsoNormal" style="text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; font-size: 10.0pt;">Jumlah Aktiva Lancar<o:p></o:p></span></i></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; font-size: 10.0pt;">1.</span></i><i style="mso-bidi-font-style: normal;"><span lang="FI" style="color: black; font-size: 10.0pt;">978.000<o:p></o:p></span></i></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 13;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span lang="FI" style="color: black; font-size: 10.0pt;">Investasi Jangka   Panjang<o:p></o:p></span></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 14;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span lang="FI" style="color: black; font-size: 10.0pt;"><span style="mso-spacerun: yes;">    </span>Investasi   dalam saham PT Telkom<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<i style="mso-bidi-font-style: normal;"><span lang="FI" style="color: black; font-size: 10.0pt;">1.100.000<o:p></o:p></span></i></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 15;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span lang="FI" style="color: black; font-size: 10.0pt;">Aktiva Tetap<o:p></o:p></span></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 16;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span lang="FI" style="color: black; font-size: 10.0pt;">Tanah<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="FI" style="color: black; font-size: 10.0pt;">1.500.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 17;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span lang="FI" style="color: black; font-size: 10.0pt;">Gedung<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="FI" style="color: black; font-size: 10.0pt;">3.500,000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 18;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span lang="FI" style="color: black; font-size: 10.0pt;">Akumulasi penyusutan gedung<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="FI" style="color: black; font-size: 10.0pt;">-650.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 19;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="FI" style="color: black; font-size: 10.0pt;">4.150.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 20;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span lang="FI" style="color: black; font-size: 10.0pt;">Peralatan<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="FI" style="color: black; font-size: 10.0pt;">1.500.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 21;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span lang="FI" style="color: black; font-size: 10.0pt;">Akumulasi penyusutan peralatan<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="FI" style="color: black; font-size: 10.0pt;">-150.000<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 22;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="FI" style="color: black; font-size: 10.0pt;">1.650.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 23;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="FI" style="color: black; font-size: 10.0pt;">Jumlah Aktiva Tetap<o:p></o:p></span></i></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span lang="FI" style="color: black; font-size: 10.0pt;">7.300.000<o:p></o:p></span></i></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 24;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span lang="FI" style="color: black; font-size: 10.0pt;">Jumlah Aktiva<o:p></o:p></span></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span lang="FI" style="color: black; font-size: 10.0pt;">10</span></b><b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">.378.000<o:p></o:p></span></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 25;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 26;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Hutang Lancar<o:p></o:p></span></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 27;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Hutang dagang<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">425.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 28;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Hutang Wesel<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">500.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 29;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Hutang pajak   penghasilan<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">125.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 30;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Gaji terutang<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<span style="color: black; font-size: 10.0pt;">135.000<o:p></o:p></span></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 31;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: black; font-size: 10.0pt;">Jumlah Hutang Lancar<o:p></o:p></span></i></b></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><i style="mso-bidi-font-style: normal;"><span style="color: black; font-size: 10.0pt;">1.185.000<o:p></o:p></span></i></b></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 32;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 33;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Hutang Jangka Panjang</span></b><span style="color: black; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 34;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Hutang Obligasi<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; font-size: 10.0pt;">2.500.000<o:p></o:p></span></i></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 35;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 36;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Modal Pemilik:</span></b><span style="color: black; font-size: 10.0pt;"><o:p></o:p></span></div>
</td>   <td style="border-bottom: none; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-left-alt: solid windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 37;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<span style="color: black; font-size: 10.0pt;">Modal Tuan   Murahadi<o:p></o:p></span></div>
</td>   <td style="border-bottom: dotted; border-color: windowtext; border-left: solid; border-right: solid; border-top: dotted; border-width: 1.0pt; height: 12.8pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<i style="mso-bidi-font-style: normal;"><span style="color: black; font-size: 10.0pt;">6.693.000<o:p></o:p></span></i></div>
</td>  </tr>
<tr style="height: 15.9pt; mso-yfti-irow: 38;">   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 15.9pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: solid windowtext 1.0pt; border-top: none; height: 15.9pt; mso-border-bottom-alt: dotted; mso-border-color-alt: windowtext; mso-border-left-alt: solid; mso-border-right-alt: solid; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted; mso-border-width-alt: .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>   <td style="border-bottom: dotted windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.9pt; mso-border-bottom-alt: dotted windowtext .75pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>  </tr>
<tr style="height: 12.8pt; mso-yfti-irow: 39; mso-yfti-lastrow: yes;">   <td style="border-bottom: solid windowtext 1.0pt; border-left: solid windowtext 1.0pt; border-right: none; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 249.0pt;" valign="top" width="332"><div class="MsoNormal">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">Jumlah Hutang + Modal<o:p></o:p></span></b></div>
</td>   <td style="border-top: none; border: solid windowtext 1.0pt; height: 12.8pt; mso-border-bottom-alt: solid .5pt; mso-border-color-alt: windowtext; mso-border-left-alt: solid .75pt; mso-border-right-alt: solid .75pt; mso-border-top-alt: dotted .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 68.6pt;" valign="top" width="91"><div class="MsoNormal">
<br /></div>
</td>   <td style="border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 12.8pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; mso-border-top-alt: dotted windowtext .75pt; padding: 0cm 1.5pt 0cm 1.5pt; width: 111.4pt;" valign="top" width="149"><div align="right" class="MsoNormal" style="text-align: right;">
<b style="mso-bidi-font-weight: normal;"><span style="color: black; font-size: 10.0pt;">10.378.000<o:p></o:p></span></b></div>
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</tbody></table>
</div>
<div>
<div>
Dalam praktiknya banyak kita jumpai neraca yang disusun dalam bentuk skontro. Namun bukan berarti bahwa tidak ada neraca yang disusun dalam bentuk stafel. </div>
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<br /></div>
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<br /></div>
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<b><i>TUGAS </i></b></div>
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1. Bukalah kembali pekerjaan Anda dalam menyelesaikan tugas nomor 5 bagian I modul ini! Tentunya Anda telah memperoleh data dan transaksi keuangan dari salah satu perusahaan jasa yang paling besar dan Anda pilih. Dari contoh Anda tersebut, susunlah: </div>
<div>
(a) neraca awal (bentuk skontro)</div>
<div>
(b) persamaan dasar akuntansi atas transaksi keuangannya</div>
<div>
(c) laporan laba rugi untuk periode tersebut</div>
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(d) laporan perubahan modal untuk periode tersebut</div>
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(e) neraca akhir (bentuk stafel)</div>
<div>
2. Datanglah pada koperasi simpan pinjam yang paling dekat dengan tempat tinggal Anda. Lakukanlah hal-hal berikut:</div>
<div>
(a) mintalah ijin untuk memperoleh data dan mencatat transaksi keuangannya selama satu bulan dan selanjutnya susunlah transaksi keuangan tersebut ke dalam persamaan dasar akuntansi.</div>
<div>
(b) copylah neraca saldonya  pada akhir suatu periode </div>
<div>
(c) berdasarkan neraca saldo tersebut (anggap tidak ada penyesuaian) susunlah: laporan laba/rugi; laporan perubahan modal dan neraca (dalam bentuk skontro dan stafel).</div>
<div>
3. Cari dan datangilah seorang penjahit pakaian, bisa langganan keluarga Anda atau yang sudah Anda kenal dengan baik. Tanyakanlah hal-hal berikut:</div>
<div>
<span style="white-space: pre;"> </span>(a) rata-rata  penghasilan yang peroleh dari jasa menjahit per bulan</div>
<div>
<span style="white-space: pre;"> </span>(b) jenis biaya  yang diperlukan untuk memberi layanan menjahit</div>
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<span style="white-space: pre;"> </span>(c) besarnya biaya rata-rata per bulan</div>
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<span style="white-space: pre;"> </span>(d) nilai investasinya (tempat menjahit, mesin jahit, gunting, dan lain-lain)</div>
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<span style="white-space: pre;"> </span>(e) besarnya upah yang dikeluarkan untuk tenaga kerja</div>
<div>
<span style="white-space: pre;"> </span>(f) informasi lain-lain yang menurut Anda perlu diketahui</div>
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<span style="white-space: pre;">   </span>Berdasarkan hasil informasi tersebut, susunlah:</div>
<div>
(1) Persamaan dasar akuntansi,</div>
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(2) laporan laba rugi selama setahun,</div>
<div>
(3) laporan perubahan modal selama setahun dan</div>
<div>
(4) neraca akhir.</div>
<div>
<br /></div>
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<b><i> EVALUASI</i></b></div>
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I. Jawablah semua pertanyaan berikut dengan cermat!</div>
<div>
1.<span style="white-space: pre;"> </span>Apakah tujuan penyusunan persamaan dasar akuntansi? Jelaskan!</div>
<div>
2.<span style="white-space: pre;"> </span>Berikalah contoh transaksi keuangan yang menyebabkan berubahnya susunan aktiva, hutang, dan modal masing-masing 5 (lima) buah dan analisis akibatnya!</div>
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3.<span style="white-space: pre;"> </span>Kapankah laporan laba rugi harus disusun? Jelaskan!</div>
<div>
4.<span style="white-space: pre;"> </span>Dapatkah kita mengukur kinerja perusahaan dari laporan laba ruginya? Jelaskan!</div>
<div>
5.<span style="white-space: pre;"> </span>Informasi apakah yang dapat diperoleh dari laporan perubahan modal? Jelaskan!</div>
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6.<span style="white-space: pre;"> </span>Unsur-unsur apa sajakah yang disajikan di dalam neraca? Sebutkan!</div>
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7.<span style="white-space: pre;"> </span>Mengapakah neraca dikatakan sebagai potert keuangan pemiliknya?</div>
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8.<span style="white-space: pre;"> </span>Bagaimanakah aturan penyusunan aktiva tetap di dalam neraca? Jelaskan</div>
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9.<span style="white-space: pre;"> </span>Salah satu syarat penyusunan laporan keuangan adalah  relevansi, jelaskan pengertiannya! </div>
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10.<span style="white-space: pre;"> </span>Mengapa penyusunan laporan keuangan harus netral? Jelaskan!</div>
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<br /></div>
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<b>II. Kerjakanlah semua kasus berikut dengan teliti.</b></div>
<div>
1.<span style="white-space: pre;"> </span>Ny. Amin memiliki usaha penjahitan yang diberi nama ”PENJAHIT HALUS” . Selama ini tidak pernah dilakukan pembukuan atas transaksi keuangannya. Ketika bertemu Anda, beliau menyampaikan keinginannya untuk mengadministrasikan  transaksi keuangannya dengan tertib. Anda diminta untuk membantu melaksanakan administrasi keuangan tersebut. Data keuangan dan transaksinya selama tahun 2006 yang diberikan kepada Anda adalah sebagai berikut.</div>
<div>
(a)<span style="white-space: pre;"> </span>keadaan tanggal 1 Januari 2006: uang tunai Rp 250.000,00; perlengkapan Rp 175.000,00; mesin jahit Rp 900.000,00; kios tempat menjahit Rp 1.000.000,00.</div>
<div>
(b)<span style="white-space: pre;"> </span>Semua transaksi yang dilakukan tunai dan  telah dijumlahkan, selama tahun tersebut adalah: (1) pembelian perlengkapan Rp 100.000,00, (2) upah karyawannya Rp 250.000,00, (3) membayar listrik Rp 38.500,00; (4) ongkos perbaikan mesin Rp 10.000,00; (5) hadiah atas pembelian perlengkapan Rp 5.000,00 (6) hasil jasa menjahit Rp 1.725.000,00; (7) perlengkapan dipakai Rp 125.000,00 dan (8) ongkos memperbaiki kios Rp 6.500,00</div>
<div>
(c)<span style="white-space: pre;"> </span>Anda diminta untuk menyusunkan: (1) neraca per 1 Januari 2006; (2) persamaan akuntansi untuk semua transaksi tersebut, dan (3) laporan keuangan selama tahun 2006 berupa: (a) laporan laba rugi; (b) Laporan perubahan modal, dan (c) neraca. </div>
<div>
(d)<span style="white-space: pre;"> </span>Anda juga diminta memberikan saran apa yang perlu dibenahi untuk mengembangkan usaha tersebut!</div>
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2.<span style="white-space: pre;"> </span>Usaha pijit bu Siti selama 2 (dua) bulan pertama tahun 2006 melaksanakan transaksi berikut ini:</div>
<div>
1/1 menyetorkan uang tunai Rp 35.000,00; perlengkapan senilai Rp 8.000,00 dan peralatan seharga Rp 50.000,00 untuk modal awal</div>
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2/1 menerima hasil jasa pijat Rp 15.000,00</div>
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5/1 menerima hasil jasa pijat Rp 30.000,00</div>
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10/1 membeli tunai perlengkapan Rp 20.000,00</div>
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20/1 menerima hasil jasa pijat Rp 45.000,00</div>
<div>
29/1 menerima hasil jasa pijat Rp 30.000,00</div>
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31/1 membayar upah tukang pijat Rp 15.000,00</div>
<div>
2/2 menerima hasil jasa pijat Rp 15.000,00</div>
<div>
8/2 membeli perlengkapan Rp 50.000,00</div>
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10/2 menerima hasil jasa pijat Rp 60.000,00</div>
<div>
15/2 membayar ongkos perawatan peralatan Rp 5.000,00</div>
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20/2 menerima hasil jasa pijat Rp 30.000,00</div>
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26/2 menerima hasil jasa pijat Rp 30.000,00</div>
<div>
28/2 memperhitungkan nilai sisa perlengkapan tinggal Rp 10.000,00</div>
<div>
Anda diminta membantu untuk:</div>
<div>
(1)<span style="white-space: pre;"> </span>menyusun neraca awal</div>
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(2)<span style="white-space: pre;"> </span>menyusun persamaan dasar akuntansi untuk semua transaksi di atas</div>
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(3)<span style="white-space: pre;"> </span>menyusun laporan keuangan per 28 Pebruari 2007 berupa: laporan laba rugi; laporan perubahan modal, dan neraca</div>
<div>
<br /></div>
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3.<span style="white-space: pre;"> </span>Data keuangan ”BENGKEL SEMUA MOBIL” per 31 desember 2006 sebagai berikut:</div>
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(1) uang tunai<span style="white-space: pre;">   </span>Rp 500.000,00</div>
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(2) piutang usaha<span style="white-space: pre;">  </span>Rp 350.000,00</div>
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(3) perlengkapan bengkel        Rp 325.000,00</div>
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(4) peralatan <span style="white-space: pre;">   </span>Rp 800.000,00</div>
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(5) gudang tempat bengkel     Rp 975.000,00 </div>
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(6) hutang usaha <span style="white-space: pre;">  </span>Rp 100.000,00</div>
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(7) pendapatan <span style="white-space: pre;">  </span>Rp 1.435.000,00</div>
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(8) biaya perlengkapan <span style="white-space: pre;"> </span>Rp 150.000,00</div>
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(9) Gaji karyawan<span style="white-space: pre;">  </span>Rp 400.000,00</div>
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(10) hadiah dari sponsor<span style="white-space: pre;"> </span>Rp 100.000,00</div>
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(11) biaya bunga<span style="white-space: pre;">  </span>Rp 6.250,00</div>
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(12) biaya lain-lain<span style="white-space: pre;">  </span>Rp 14.000,00</div>
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(13) pendapatan lain-lain<span style="white-space: pre;"> </span>Rp 25.000,00</div>
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(14) modal<span style="white-space: pre;">   </span>Rp 1.860.250,00<span style="white-space: pre;">  </span></div>
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<span style="white-space: pre;"> </span>Anda diminta untuk menyusunkan laporan keuangan per 31 Desember 2006 yang berupa: (a) laporan laba rugi; (b) Laporan Perubahan modal; dan (c) neraca</div>
</div>
<div>
<br /></div>
<div>
Untuk belajar download file artikel ini dalam format DOCX <a href="http://1safe.link/bnqnF" target="_blank">Persamaan Dasar Akuntansi Bagian II.docx [248KB]</a> </div>
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