{"id":5408,"date":"2026-10-26T22:00:00","date_gmt":"2026-10-26T22:00:00","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=5408"},"modified":"2026-10-26T22:00:00","modified_gmt":"2026-10-26T22:00:00","slug":"contoh-neraca-laporan-posisi-keuangan","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/contoh-neraca-laporan-posisi-keuangan\/","title":{"rendered":"Contoh Neraca Perusahaan (Laporan Posisi Keuangan) dan Cara Membacanya"},"content":{"rendered":"<p><strong>Neraca atau laporan posisi keuangan menunjukkan apa yang dimiliki perusahaan (aset), kewajibannya (liabilitas), dan modal pemilik (ekuitas) pada tanggal tertentu.<\/strong> Rumus dasarnya: Aset = Liabilitas + Ekuitas.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07.jpg\" alt=\"Grafik di atas kertas dengan penggaris dan pena, ilustrasi neraca perusahaan\" class=\"aligncenter size-large wp-image-5381\" width=\"735\" height=\"490\" srcset=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07.jpg 1600w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07-300x200.jpg 300w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07-1024x683.jpg 1024w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07-768x512.jpg 768w, https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-07-1536x1024.jpg 1536w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalsatu.id\/blog\/contoh-neraca-laporan-posisi-keuangan\/#Contoh_Neraca_per_31_Desember_2026\" >Contoh Neraca per 31 Desember 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalsatu.id\/blog\/contoh-neraca-laporan-posisi-keuangan\/#Cara_Membacanya\" >Cara Membacanya<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalsatu.id\/blog\/contoh-neraca-laporan-posisi-keuangan\/#Kesalahan_Umum\" >Kesalahan Umum<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalsatu.id\/blog\/contoh-neraca-laporan-posisi-keuangan\/#Pertanyaan_yang_Sering_Diajukan\" >Pertanyaan yang Sering Diajukan<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalsatu.id\/blog\/contoh-neraca-laporan-posisi-keuangan\/#Apa_itu_neraca\" >Apa itu neraca?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/legalsatu.id\/blog\/contoh-neraca-laporan-posisi-keuangan\/#Apa_rumus_dasar_neraca\" >Apa rumus dasar neraca?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/legalsatu.id\/blog\/contoh-neraca-laporan-posisi-keuangan\/#Apa_beda_neraca_dan_laba_rugi\" >Apa beda neraca dan laba rugi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/legalsatu.id\/blog\/contoh-neraca-laporan-posisi-keuangan\/#Mengapa_modal_disetor_harus_sesuai_akta\" >Mengapa modal disetor harus sesuai akta?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Contoh_Neraca_per_31_Desember_2026\"><\/span>Contoh Neraca per 31 Desember 2026<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Pos<\/th>\n<th>Jumlah<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Aset lancar<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Kas dan bank<\/td>\n<td>Rp300.000.000<\/td>\n<\/tr>\n<tr>\n<td>Piutang usaha<\/td>\n<td>Rp250.000.000<\/td>\n<\/tr>\n<tr>\n<td>Persediaan<\/td>\n<td>Rp200.000.000<\/td>\n<\/tr>\n<tr>\n<td><strong>Aset tidak lancar<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Aset tetap setelah penyusutan<\/td>\n<td>Rp450.000.000<\/td>\n<\/tr>\n<tr>\n<td><strong>Total aset<\/strong><\/td>\n<td><strong>Rp1.200.000.000<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Liabilitas<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Utang usaha<\/td>\n<td>Rp180.000.000<\/td>\n<\/tr>\n<tr>\n<td>Utang pajak<\/td>\n<td>Rp40.000.000<\/td>\n<\/tr>\n<tr>\n<td>Utang bank jangka panjang<\/td>\n<td>Rp280.000.000<\/td>\n<\/tr>\n<tr>\n<td><strong>Ekuitas<\/strong><\/td>\n<td><\/td>\n<\/tr>\n<tr>\n<td>Modal disetor<\/td>\n<td>Rp500.000.000<\/td>\n<\/tr>\n<tr>\n<td>Laba ditahan<\/td>\n<td>Rp200.000.000<\/td>\n<\/tr>\n<tr>\n<td><strong>Total liabilitas dan ekuitas<\/strong><\/td>\n<td><strong>Rp1.200.000.000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><span class=\"ez-toc-section\" id=\"Cara_Membacanya\"><\/span>Cara Membacanya<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li><strong>Rasio lancar<\/strong> = aset lancar \/ liabilitas lancar. Mengukur kemampuan membayar utang jangka pendek.<\/li>\n<li><strong>Rasio utang terhadap ekuitas<\/strong> = total liabilitas \/ ekuitas. Mengukur ketergantungan pada utang.<\/li>\n<\/ul>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/apa-itu-laba-ditahan\/\">Apa Itu Laba Ditahan<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kesalahan_Umum\"><\/span>Kesalahan Umum<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Mencampur rekening pribadi dengan kas perusahaan.<\/li>\n<li>Tidak mencatat penyusutan aset tetap.<\/li>\n<li>Modal disetor di neraca tidak sesuai akta pendirian.<\/li>\n<\/ul>\n<p>PT umumnya menyusun laporan keuangan berdasarkan SAK Entitas Privat (SAK EP) yang berlaku sejak 1 Januari 2025 menggantikan SAK ETAP, sedangkan usaha mikro dan kecil dapat memakai SAK EMKM.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Pertanyaan_yang_Sering_Diajukan\"><\/span>Pertanyaan yang Sering Diajukan<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Apa_itu_neraca\"><\/span>Apa itu neraca?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Laporan yang menunjukkan aset, liabilitas, dan ekuitas perusahaan pada tanggal tertentu.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apa_rumus_dasar_neraca\"><\/span>Apa rumus dasar neraca?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Aset sama dengan liabilitas ditambah ekuitas.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apa_beda_neraca_dan_laba_rugi\"><\/span>Apa beda neraca dan laba rugi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Neraca menunjukkan posisi pada satu tanggal, laba rugi menunjukkan kinerja dalam satu periode.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Mengapa_modal_disetor_harus_sesuai_akta\"><\/span>Mengapa modal disetor harus sesuai akta?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Agar laporan keuangan konsisten dengan data hukum perusahaan.<\/p>\n<div class=\"ls-cta\" style=\"border-left:4px solid #0d6efd;background:#f3f7ff;padding:16px 20px;margin:28px 0;border-radius:6px\">\n<p style=\"margin:0 0 8px\"><strong>Ingin Neraca Perusahaan yang Rapi?<\/strong><\/p>\n<p style=\"margin:0 0 8px\">LegalSatu membantu menyusun pembukuan, laporan keuangan, dan pelaporan pajak perusahaan Anda. Lihat paketnya di <a href=\"https:\/\/legalsatu.id\/jasa-pajak\">layanan jasa pajak LegalSatu<\/a>.<\/p>\n<p style=\"margin:0\"><a href=\"https:\/\/wa.me\/6285218089300?text=Halo%20Admin%20LegalSatu.%20Saya%20ingin%20bantuan%20menyusun%20neraca%20perusahaan.%20Saya%20lihat%20dari%20artikel%20blog%20legalsatu.id\"><strong>Konsultasi gratis via WhatsApp<\/strong><\/a> atau lihat seluruh <a href=\"https:\/\/legalsatu.id\/\">layanan LegalSatu<\/a>.<\/p>\n<\/div>\n<div class=\"ls-terkait\">\n<p><strong>Artikel Terkait:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/laporan-keuangan-perseroan-terbatas\/\">Laporan Keuangan Perseroan Terbatas<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/apa-itu-laba-ditahan\/\">Apa Itu Laba Ditahan<\/a><\/li>\n<li><a href=\"https:\/\/legalsatu.id\/blog\/modal-disetor-pt\/\">Modal Disetor PT<\/a><\/li>\n<\/ul>\n<\/div>\n<blockquote>\n<p><strong>Catatan:<\/strong> Artikel ini bersifat edukatif dan disusun berdasarkan SAK EP, per September 2026. Regulasi dan praktik di lapangan dapat berubah atau berbeda antar daerah. Untuk kebutuhan hukum spesifik bisnis Anda, konsultasikan dengan tim legal LegalSatu.<\/p>\n<\/blockquote>\n<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Apa itu neraca?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Laporan yang menunjukkan aset, liabilitas, dan ekuitas perusahaan pada tanggal tertentu.\"}}, {\"@type\": \"Question\", \"name\": \"Apa rumus dasar neraca?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Aset sama dengan liabilitas ditambah ekuitas.\"}}, {\"@type\": \"Question\", \"name\": \"Apa beda neraca dan laba rugi?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Neraca menunjukkan posisi pada satu tanggal, laba rugi menunjukkan kinerja dalam satu periode.\"}}, {\"@type\": \"Question\", \"name\": \"Mengapa modal disetor harus sesuai akta?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Agar laporan keuangan 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