{"id":5409,"date":"2026-10-27T22:00:00","date_gmt":"2026-10-27T22:00:00","guid":{"rendered":"https:\/\/legalsatu.id\/blog\/?p=5409"},"modified":"2026-10-27T22:00:00","modified_gmt":"2026-10-27T22:00:00","slug":"laporan-perubahan-ekuitas-calk","status":"publish","type":"post","link":"https:\/\/legalsatu.id\/blog\/laporan-perubahan-ekuitas-calk\/","title":{"rendered":"Laporan Perubahan Ekuitas dan CALK: Fungsi, Isi, dan Contohnya"},"content":{"rendered":"<p><strong>Laporan perubahan ekuitas menjelaskan perubahan modal pemilik selama satu periode, sedangkan Catatan atas Laporan Keuangan (CALK) menjelaskan kebijakan akuntansi dan rincian angka di laporan keuangan.<\/strong> Keduanya adalah bagian wajib dari laporan keuangan lengkap.<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/legalsatu.id\/blog\/wp-content\/uploads\/2026\/10\/pajak-akuntansi-08.jpg\" alt=\"Laporan grafik dan tablet di meja, ilustrasi laporan perubahan ekuitas\" class=\"aligncenter size-large wp-image-5382\" width=\"735\" height=\"490\" \/><\/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\/laporan-perubahan-ekuitas-calk\/#Contoh_Laporan_Perubahan_Ekuitas\" >Contoh Laporan Perubahan Ekuitas<\/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\/laporan-perubahan-ekuitas-calk\/#Isi_CALK\" >Isi CALK<\/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\/laporan-perubahan-ekuitas-calk\/#Mengapa_Penting\" >Mengapa Penting<\/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\/laporan-perubahan-ekuitas-calk\/#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\/laporan-perubahan-ekuitas-calk\/#Apa_isi_laporan_perubahan_ekuitas\" >Apa isi laporan perubahan ekuitas?<\/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\/laporan-perubahan-ekuitas-calk\/#Apa_itu_CALK\" >Apa itu CALK?<\/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\/laporan-perubahan-ekuitas-calk\/#Apakah_CALK_wajib\" >Apakah CALK wajib?<\/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\/laporan-perubahan-ekuitas-calk\/#Siapa_yang_membaca_CALK\" >Siapa yang membaca CALK?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Contoh_Laporan_Perubahan_Ekuitas\"><\/span>Contoh Laporan Perubahan Ekuitas<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table>\n<thead>\n<tr>\n<th>Uraian<\/th>\n<th>Modal Disetor<\/th>\n<th>Laba Ditahan<\/th>\n<th>Total<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Saldo awal<\/td>\n<td>Rp500.000.000<\/td>\n<td>Rp150.000.000<\/td>\n<td>Rp650.000.000<\/td>\n<\/tr>\n<tr>\n<td>Laba bersih tahun berjalan<\/td>\n<td><\/td>\n<td>Rp120.000.000<\/td>\n<td>Rp120.000.000<\/td>\n<\/tr>\n<tr>\n<td>Dividen<\/td>\n<td><\/td>\n<td>(Rp70.000.000)<\/td>\n<td>(Rp70.000.000)<\/td>\n<\/tr>\n<tr>\n<td>Saldo akhir<\/td>\n<td>Rp500.000.000<\/td>\n<td>Rp200.000.000<\/td>\n<td>Rp700.000.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"ls-baca-juga\"><strong>Baca Juga:<\/strong> <a href=\"https:\/\/legalsatu.id\/blog\/semua-tentang-dividen\/\">Semua tentang Dividen<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Isi_CALK\"><\/span>Isi CALK<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<ul>\n<li>Informasi umum perusahaan: pendirian, kegiatan usaha, pengurus.<\/li>\n<li>Kebijakan akuntansi: dasar penyusunan, metode persediaan, metode penyusutan.<\/li>\n<li>Rincian pos: kas dan bank, piutang, aset tetap, utang, dan pendapatan.<\/li>\n<li>Informasi lain: kontinjensi, transaksi pihak berelasi, peristiwa setelah tanggal neraca.<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Mengapa_Penting\"><\/span>Mengapa Penting<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Bank, investor, dan auditor membaca CALK untuk memahami angka di laporan keuangan. CALK yang lengkap juga membantu saat pemeriksaan pajak.<\/p>\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_isi_laporan_perubahan_ekuitas\"><\/span>Apa isi laporan perubahan ekuitas?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Saldo awal modal dan laba ditahan, laba tahun berjalan, dividen, tambahan modal, dan saldo akhir.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apa_itu_CALK\"><\/span>Apa itu CALK?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Catatan atas Laporan Keuangan yang berisi kebijakan akuntansi dan rincian pos laporan.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Apakah_CALK_wajib\"><\/span>Apakah CALK wajib?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Ya, CALK adalah bagian dari laporan keuangan lengkap.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Siapa_yang_membaca_CALK\"><\/span>Siapa yang membaca CALK?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>Bank, investor, auditor, dan pemeriksa pajak.<\/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 Laporan Keuangan Lengkap?<\/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%20laporan%20keuangan%20lengkap.%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\/semua-tentang-dividen\/\">Semua tentang Dividen<\/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 isi laporan perubahan ekuitas?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Saldo awal modal dan laba ditahan, laba tahun berjalan, dividen, tambahan modal, dan saldo akhir.\"}}, {\"@type\": \"Question\", \"name\": \"Apa itu CALK?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Catatan atas Laporan Keuangan yang berisi kebijakan akuntansi dan rincian pos laporan.\"}}, {\"@type\": \"Question\", \"name\": \"Apakah CALK wajib?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Ya, CALK adalah bagian dari laporan keuangan lengkap.\"}}, {\"@type\": \"Question\", \"name\": \"Siapa yang membaca CALK?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Bank, investor, auditor, dan 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