Cara Mudah Membuat Laporan Keuangan - Laporan Laba Rugi - episode 1 | TDA TV

Introduction

This tutorial will guide you through the process of creating a financial report, specifically a profit and loss statement (laporan laba rugi). Understanding how to make this type of report is essential for tracking your business's financial performance. This step-by-step guide is based on insights from the TDA TV video featuring David Santoso, aimed at helping you develop effective financial documentation for your business.

Step 1: Gather Necessary Information

Before starting your profit and loss statement, collect all relevant financial data. This includes:

• Revenue figures
• Cost of goods sold (COGS)
• Operating expenses
• Non-operating income and expenses
• Taxes

Practical advice:

• Use accounting software or spreadsheets to simplify data collection.
• Ensure all figures are accurate and up-to-date.

Step 2: Set Up Your Profit and Loss Statement Template

Create a template for your profit and loss statement. This can be done in a spreadsheet application like Excel or Google Sheets. Your template should include the following sections:

• Header (Your Business Name, Report Title, Date)
• Revenue Section
• COGS Section
• Gross Profit Calculation
• Operating Expenses Section
• Operating Income Calculation
• Non-Operating Income/Expenses Section
• Net Income Calculation

Practical advice:

• Use clear headings and ensure that your template is easy to read.
• Consider using formulas in spreadsheets to automate calculations.

Step 3: Input Revenue Data

Begin filling in your template by entering your total revenue figures. This should reflect all income generated by your business.

• List all sources of income.
• Total the revenue for the reporting period.

Practical advice:

• Be consistent with the periods you are reporting (monthly, quarterly, annually).

Step 4: Calculate Cost of Goods Sold

Next, input your COGS, which includes all direct costs associated with producing your products or services.

• List all direct costs (materials, labor, etc.).
• Total these costs to determine your COGS.

Practical advice:

• Keep detailed records of all expenses related to production for accuracy.

Step 5: Calculate Gross Profit

Subtract your COGS from total revenue to find your gross profit.

• Formula: Gross Profit = Total Revenue - COGS

Practical advice:

• This figure is crucial as it indicates the profitability of your core business activities.

Step 6: Input Operating Expenses

List all operating expenses, which are the costs required to run your business, excluding COGS.

• Common operating expenses include salaries, rent, utilities, and marketing costs.
• Total these expenses.

Practical advice:

• Regularly review and categorize your expenses to identify potential savings.

Step 7: Calculate Operating Income

Subtract your total operating expenses from your gross profit to find your operating income.

• Formula: Operating Income = Gross Profit - Operating Expenses

Practical advice:

• This figure shows how well your business is functioning at an operational level.

Step 8: Include Non-Operating Income and Expenses

Add any income or expenses that are not directly related to your primary business operations.

• This could include interest income or expenses, gains or losses from asset sales, etc.
• Total these figures.

Practical advice:

• Clearly differentiate these from operating income to avoid confusion.

Step 9: Calculate Net Income

Finally, calculate your net income by combining your operating income with non-operating income and expenses.

• Formula: Net Income = Operating Income + Non-Operating Income - Non-Operating Expenses

Practical advice:

• This is a key indicator of your business's overall profitability and health.

Conclusion

Creating a profit and loss statement is an essential skill for any business owner. By following these steps, you can produce a comprehensive and accurate financial report. Regularly updating and reviewing this report will help you make informed business decisions and track your financial progress over time. For further enhancement, consider downloading additional resources or worksheets that can assist you in this process.