{"id":50556,"date":"2026-09-08T14:23:51","date_gmt":"2026-09-08T07:23:51","guid":{"rendered":"https:\/\/kledo.com\/blog\/?p=50556"},"modified":"2026-09-08T14:24:00","modified_gmt":"2026-09-08T07:24:00","slug":"contoh-laporan-perubahan-modal","status":"publish","type":"post","link":"https:\/\/kledo.com\/blog\/contoh-laporan-perubahan-modal\/","title":{"rendered":"Contoh Laporan Perubahan Modal dan Cara Membacanya"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Laporan perubahan modal menunjukkan kenaikan atau penurunan modal pemilik selama periode tertentu. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jika Anda mendirikan suatu bisnis dengan modal tertentu, setelah beberapa waktu berjalan, tentu saja Anda perlu mengetahui berapa jumlah modalnya sekarang kan? Apakah modal berkurang, tetap, atau justru bertambah.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Memahami contoh laporan perubahan modal membantu Anda mengetahui dari mana saldo modal akhir berasal. Anda juga dapat melihat bagaimana hasil usaha dan transaksi pemilik memengaruhi jumlah modal dalam laporan keuangan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pada artikel ini, Anda akan melihat contoh laporan perubahan modal untuk usaha perseorangan, contoh saat bisnis mengalami kerugian, serta contoh perubahan ekuitas pada PT.<\/p>\n\n\n\n\n\n<h2 class=\"wp-block-heading\">Seperti Apa Bentuk <a href=\"https:\/\/kledo.com\/blog\/laporan-perubahan-modal\/\" target=\"_blank\" rel=\"noreferrer noopener\">Laporan Perubahan Modal<\/a>?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Laporan perubahan modal menunjukkan pergerakan modal pemilik bisnis selama satu periode akuntansi. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Misalnya, Anda menanamkan modal Rp50 juta ke bisnis Anda yang baru berdiri. Lalu, Anda menambah investasi Rp10 juta dan bisnis memperoleh laba bersih Rp15 juta. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jika Anda mengambil prive sebesar Rp5 juta, maka modal akhirnya menjadi Rp70 juta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jadi, laporan ini memperlihatkan hubungan antara modal awal, laba atau rugi, tambahan modal, prive atau dividen, dan modal akhir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Biasanya, laporan ini memuat 3 informasi utama:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Periode<\/strong> menunjukkan tahun atau periode akuntansi yang dilaporkan.<\/li>\n\n\n\n<li><strong>Keterangan<\/strong> menunjukkan transaksi atau perubahan yang memengaruhi modal.<\/li>\n\n\n\n<li><strong>Nilai<\/strong> menunjukkan jumlah perubahan modal dalam rupiah.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Berikut contoh bentuk laporan perubahan modal untuk usaha perseorangan:<\/p>\n\n\n\n<div style=\"overflow-x: auto; margin: 15px 0;\">\n  <table style=\"width: 100%; border-collapse: collapse; font-family: sans-serif; font-size: 14px; line-height: 1.5; color: #333333;\">\n    <thead>\n      <tr style=\"background-color: #4777F3; color: #ffffff;\">\n        <th style=\"padding: 12px 15px; border: 1px solid #e0e0e0; text-align: left; font-weight: 600; width: 65%;\">Keterangan<\/th>\n        <th style=\"padding: 12px 15px; border: 1px solid #e0e0e0; text-align: right; font-weight: 600; width: 35%;\">Nilai<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr style=\"background-color: #ffffff;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Modal awal<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 50.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #f9fbfd;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Tambahan modal<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 10.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #ffffff;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Laba bersih<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 15.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #f9fbfd;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Dikurangi: Prive<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">(Rp 5.000.000)<\/td>\n      <\/tr>\n      <tr style=\"background-color: #eef3fe; font-weight: bold; color: #2a52be; border-top: 2px solid #4777F3;\">\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: left;\">Modal akhir<\/td>\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: right;\">Rp 70.000.000<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Format di atas hanya ilustrasi, bisa berbeda-beda tergantung bentuk badan usaha Anda dan transaksi yang terjadi. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Misalnya, perusahaan yang bentuknya perseroan bisa menyajikan perubahan modal saham, <a href=\"https:\/\/kledo.com\/blog\/laba-ditahan\/\" target=\"_blank\" rel=\"noreferrer noopener\">laba ditahan<\/a>, dividen, serta komponen <a href=\"https:\/\/kledo.com\/blog\/ekuitas\/\" target=\"_blank\" rel=\"noreferrer noopener\">ekuitas<\/a> lainnya.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><a href=\"https:\/\/kledo.com\/?ref=Akuntansieasy\" target=\"_blank\" rel=\" noreferrer noopener\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/kledo.com\/blog\/wp-content\/uploads\/2025\/06\/kledo-banner-1-1024x1024.webp\" alt=\"kledo banner 1\" class=\"wp-image-37161\" srcset=\"https:\/\/kledo.com\/blog\/wp-content\/uploads\/2025\/06\/kledo-banner-1-1024x1024.webp 1024w, https:\/\/kledo.com\/blog\/wp-content\/uploads\/2025\/06\/kledo-banner-1-300x300.webp 300w, https:\/\/kledo.com\/blog\/wp-content\/uploads\/2025\/06\/kledo-banner-1-150x150.webp 150w, https:\/\/kledo.com\/blog\/wp-content\/uploads\/2025\/06\/kledo-banner-1-768x768.webp 768w, https:\/\/kledo.com\/blog\/wp-content\/uploads\/2025\/06\/kledo-banner-1.webp 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/a><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><strong>Baca Juga: <a href=\"https:\/\/kledo.com\/blog\/rasio-perolehan-modal\/\" target=\"_blank\" rel=\"noreferrer noopener\">Rasio Perolehan Modal: Rumus, Kalkulator, dan Contoh Kasus<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Contoh Laporan Perubahan Modal untuk Usaha Perseorangan<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/kledo.com\/blog\/wp-content\/uploads\/2026\/09\/contoh-laporan-perubahan-modal-1.webp\" alt=\"contoh laporan perubahan modal 1\" class=\"wp-image-50557\" srcset=\"https:\/\/kledo.com\/blog\/wp-content\/uploads\/2026\/09\/contoh-laporan-perubahan-modal-1.webp 1000w, https:\/\/kledo.com\/blog\/wp-content\/uploads\/2026\/09\/contoh-laporan-perubahan-modal-1-300x200.webp 300w, https:\/\/kledo.com\/blog\/wp-content\/uploads\/2026\/09\/contoh-laporan-perubahan-modal-1-768x512.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Jika Anda memiliki usaha perseorangan, Anda bisa membuat laporan perubahan modal yang mencatat modal awal, investasi tambahan, laba bersih, dan prive selama satu tahun. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Berikut contoh laporan perubahan modal untuk usaha perseorangan (laporan ini menggunakan bisnis fiktif dan hanya berperan sebagai ilustrasi:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Toko Pakaian Trendy&amp;Stylish memiliki data keuangan selama tahun 2025 sebagai berikut:<\/p>\n\n\n\n<div style=\"overflow-x: auto; margin: 15px 0;\">\n  <table style=\"width: 100%; border-collapse: collapse; font-family: sans-serif; font-size: 14px; line-height: 1.5; color: #333333;\">\n    <thead>\n      <tr style=\"background-color: #4777F3; color: #ffffff;\">\n        <th style=\"padding: 12px 15px; border: 1px solid #e0e0e0; text-align: left; font-weight: 600; width: 65%;\">Data<\/th>\n        <th style=\"padding: 12px 15px; border: 1px solid #e0e0e0; text-align: right; font-weight: 600; width: 35%;\">Nilai<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr style=\"background-color: #ffffff;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Modal awal per 1 Januari 2025<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 80.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #f9fbfd;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Tambahan investasi pemilik<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 20.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #ffffff;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Laba bersih tahun 2025<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 35.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #f9fbfd;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Dikurangi: Prive pemilik<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">(Rp 10.000.000)<\/td>\n      <\/tr>\n      <tr style=\"background-color: #eef3fe; font-weight: bold; color: #2a52be; border-top: 2px solid #4777F3;\">\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: left;\">Modal akhir per 31 Desember 2025<\/td>\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: right;\">Rp 125.000.000<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Data tersebut menunjukkan bahwa pemilik bisnis menambah investasi sebesar Rp20 juta selama tahun berjalan. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Usaha juga menghasilkan laba bersih Rp35 juta. Di sisi lain, si pemilik mengambil Rp10 juta untuk kebutuhan pribadi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Berdasarkan data di atas, laporan perubahan modal Toko Pakaian Trendy&amp;Stylish dapat disajikan sebagai berikut:<\/p>\n\n\n\n<div style=\"overflow-x: auto; margin: 15px 0;\">\n  <table style=\"width: 100%; border-collapse: collapse; font-family: sans-serif; font-size: 14px; line-height: 1.5; color: #333333;\">\n    <thead>\n      <!-- Header Laporan (Background Putih, Teks Biru Kledo, Center) -->\n      <tr style=\"background-color: #ffffff; color: #4777F3;\">\n        <th colspan=\"2\" style=\"padding: 15px; border: 1px solid #e0e0e0; border-bottom: 2px solid #4777F3; text-align: center; font-weight: 700; font-size: 16px;\">\n          Toko Pakaian Trendy&amp;Stylish<br>\n          <span style=\"font-weight: 600; font-size: 14px;\">Laporan Perubahan Modal<\/span><br>\n          <span style=\"font-weight: 400; font-size: 12px; color: #666666;\">(Untuk Tahun yang Berakhir 31 Desember 2025)<\/span>\n        <\/th>\n      <\/tr>\n      <!-- Header Kolom -->\n      <tr style=\"background-color: #4777F3; color: #ffffff;\">\n        <th style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left; font-weight: 600; width: 65%;\">Keterangan<\/th>\n        <th style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right; font-weight: 600; width: 35%;\">Jumlah<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr style=\"background-color: #ffffff;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Modal awal<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 80.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #f9fbfd;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Tambahan investasi pemilik<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 20.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #ffffff;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Laba bersih<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 35.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #f9fbfd;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Dikurangi: Prive<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">(Rp 10.000.000)<\/td>\n      <\/tr>\n      <tr style=\"background-color: #eef3fe; font-weight: bold; color: #2a52be; border-top: 2px solid #4777F3;\">\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: left;\">Modal akhir<\/td>\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: right;\">Rp 125.000.000<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Laporan tersebut menunjukkan modal pemilik meningkat dari Rp80 juta menjadi Rp125 juta selama tahun 2025. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kenaikan modal berasal dari tambahan investasi dan laba bersih, sedangkan prive mengurangi saldo modal.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Cara Menghitung Modal Akhir dari Contoh<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Modal akhir dihitung dengan menambahkan modal awal, tambahan investasi, dan laba bersih, kemudian mengurangi prive.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Modal akhir = Modal awal + Tambahan modal + Laba bersih \u2212 Prive<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Modal akhir = Rp80.000.000 + Rp20.000.000 + Rp35.000.000 \u2212 Rp10.000.000 = Rp125.000.000<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jadi, modal akhir Toko Pakaian Trendy&amp;Stylish pada 31 Desember 2025 adalah <strong>Rp125 juta<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Perhitungan tersebut juga menunjukkan perubahan setiap sumber modal. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tambahan investasi meningkatkan modal sebesar Rp20 juta, laba bersih meningkatkan modal sebesar Rp35 juta, sedangkan prive menurunkan modal sebesar Rp10 juta. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dari sini, Anda dapat melihat bagaimana transaksi pemilik dan hasil usaha memengaruhi ekuitas secara langsung.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Baca Juga:<a href=\"https:\/\/kledo.com\/blog\/modal-akhir\/\" target=\"_blank\" rel=\"noreferrer noopener\"> Modal Akhir: Pengertian dan Cara Menghitungnya dalam Bisnis<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Bagaimana Jika Usaha Mengalami Kerugian?<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/kledo.com\/blog\/wp-content\/uploads\/2026\/09\/contoh-laporan-perubahan-modal-2.webp\" alt=\"contoh laporan perubahan modal 2\" class=\"wp-image-50558\" srcset=\"https:\/\/kledo.com\/blog\/wp-content\/uploads\/2026\/09\/contoh-laporan-perubahan-modal-2.webp 1000w, https:\/\/kledo.com\/blog\/wp-content\/uploads\/2026\/09\/contoh-laporan-perubahan-modal-2-300x200.webp 300w, https:\/\/kledo.com\/blog\/wp-content\/uploads\/2026\/09\/contoh-laporan-perubahan-modal-2-768x512.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">Jika usaha merugi, rugi bersih mengurangi modal pemilik pada akhir periode. Pengurangan tersebut terjadi karena beban usaha lebih besar daripada pendapatan yang diperoleh selama periode akuntansi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Misalnya, Toko Pakaian Trendy&amp;Stylish memiliki modal awal Rp80 juta dan menerima tambahan investasi Rp20 juta. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Namun, usaha ternyata mengalami rugi bersih Rp15 juta dan pemilik mengambil prive Rp5 juta.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Contoh Laporan Saat Perusahaan Mengalami Rugi<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Berdasarkan data tersebut, laporan perubahan modalnya adalah sebagai berikut:<\/p>\n\n\n\n<div style=\"overflow-x: auto; margin: 15px 0;\">\n  <table style=\"width: 100%; border-collapse: collapse; font-family: sans-serif; font-size: 14px; line-height: 1.5; color: #333333;\">\n    <thead>\n      <!-- Header Laporan (Background Putih, Teks Biru Kledo, Center) -->\n      <tr style=\"background-color: #ffffff; color: #4777F3;\">\n        <th colspan=\"2\" style=\"padding: 15px; border: 1px solid #e0e0e0; border-bottom: 2px solid #4777F3; text-align: center; font-weight: 700; font-size: 16px;\">\n          Toko Pakaian Trendy&amp;Stylish<br>\n          <span style=\"font-weight: 600; font-size: 14px;\">Laporan Perubahan Modal<\/span><br>\n          <span style=\"font-weight: 400; font-size: 12px; color: #666666;\">(Untuk Tahun yang Berakhir 31 Desember 2025)<\/span>\n        <\/th>\n      <\/tr>\n      <!-- Header Kolom -->\n      <tr style=\"background-color: #4777F3; color: #ffffff;\">\n        <th style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left; font-weight: 600; width: 65%;\">Keterangan<\/th>\n        <th style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right; font-weight: 600; width: 35%;\">Jumlah<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr style=\"background-color: #ffffff;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Modal awal<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 80.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #f9fbfd;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Tambahan investasi pemilik<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 20.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #ffffff;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Dikurangi: Rugi bersih<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">(Rp 15.000.000)<\/td>\n      <\/tr>\n      <tr style=\"background-color: #f9fbfd;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Dikurangi: Prive<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">(Rp 5.000.000)<\/td>\n      <\/tr>\n      <tr style=\"background-color: #eef3fe; font-weight: bold; color: #2a52be; border-top: 2px solid #4777F3;\">\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: left;\">Modal akhir<\/td>\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: right;\">Rp 80.000.000<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Dari data di atas, Anda bisa melihat bahwa modal awal dan modal akhirnya sama Rp80 juta, padahal bisnis tersebut mendapat suntikan investasi sebesar Rp20 juta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ini karena bisnis tersebut merugi sebesar Rp15 juta dan uangnya diambil Rp5 juta oleh pemilik.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Baca Juga:<a href=\"https:\/\/kledo.com\/blog\/hubungan-antar-laporan-keuangan\/\" target=\"_blank\" rel=\"noreferrer noopener\"> Bagaimana Hubungan Antar Laporan Keuangan? Ini Penjelasan Lengkapnya<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Contoh Laporan Perubahan Modal pada Perusahaan Berbentuk PT<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bagaimana dengan contoh laporan perubahan modal pada perusahaan besar berbentuk PT? Pada PT, istilah yang tepat adalah Laporan Perubahan Ekuitas.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ini karena pada PT, modal hanya salah satu bagian dari ekuitas. Misalnya:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">Ekuitas = Modal saham + Laba ditahan + komponen ekuitas lainnya<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Ekuitas dapat bertambah karena perusahaan menerima setoran modal atau menghasilkan laba, dan juga berkurang karena perusahaan membagikan dividen atau mengalami kerugian.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Misalnya, PT Kaldo memiliki modal saham Rp200 juta dan laba ditahan Rp50 juta. Total ekuitas perusahaan adalah Rp250 juta.<\/p>\n\n\n\n<div style=\"overflow-x: auto; margin: 15px 0;\">\n  <table style=\"width: 100%; border-collapse: collapse; font-family: sans-serif; font-size: 14px; line-height: 1.5; color: #333333;\">\n    <thead>\n      <tr style=\"background-color: #4777F3; color: #ffffff;\">\n        <th style=\"padding: 12px 15px; border: 1px solid #e0e0e0; text-align: left; font-weight: 600; width: 65%;\">Komponen<\/th>\n        <th style=\"padding: 12px 15px; border: 1px solid #e0e0e0; text-align: right; font-weight: 600; width: 35%;\">Nilai<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr style=\"background-color: #ffffff;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Modal saham<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 200.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #f9fbfd;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Laba ditahan<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 50.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #eef3fe; font-weight: bold; color: #2a52be; border-top: 2px solid #4777F3;\">\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: left;\">Total ekuitas<\/td>\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: right;\">Rp 250.000.000<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">Bagaimana Modal Saham dan Laba Ditahan Berubah?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Modal saham bertambah ketika PT menerbitkan saham baru dan menerima setoran dari pemegang saham. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Laba ditahan bertambah ketika perusahaan memperoleh laba dan tidak membagikan seluruh laba tersebut sebagai dividen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Misalnya, PT Maju Bersama menerbitkan saham baru senilai Rp50 juta dan memperoleh laba bersih Rp40 juta selama tahun berjalan.<\/p>\n\n\n\n<div style=\"overflow-x: auto; margin: 15px 0;\">\n  <table style=\"width: 100%; border-collapse: collapse; font-family: sans-serif; font-size: 14px; line-height: 1.5; color: #333333;\">\n    <thead>\n      <tr style=\"background-color: #4777F3; color: #ffffff;\">\n        <th style=\"padding: 12px 15px; border: 1px solid #e0e0e0; text-align: left; font-weight: 600; width: 31%;\">Komponen<\/th>\n        <th style=\"padding: 12px 15px; border: 1px solid #e0e0e0; text-align: right; font-weight: 600; width: 23%;\">Modal Saham<\/th>\n        <th style=\"padding: 12px 15px; border: 1px solid #e0e0e0; text-align: right; font-weight: 600; width: 23%;\">Laba Ditahan<\/th>\n        <th style=\"padding: 12px 15px; border: 1px solid #e0e0e0; text-align: right; font-weight: 600; width: 23%;\">Total Ekuitas<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr style=\"background-color: #ffffff;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Saldo awal<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 200.000.000<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 50.000.000<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 250.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #f9fbfd;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Penerbitan saham<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 50.000.000<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: center;\">\u2014<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 50.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #ffffff;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Laba bersih<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: center;\">\u2014<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 40.000.000<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 40.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #eef3fe; font-weight: bold; color: #2a52be; border-top: 2px solid #4777F3;\">\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: left;\">Saldo sebelum dividen<\/td>\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: right;\">Rp 250.000.000<\/td>\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: right;\">Rp 90.000.000<\/td>\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: right;\">Rp 340.000.000<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Setelah transaksi tersebut, modal saham menjadi Rp250 juta. Laba ditahan menjadi Rp90 juta. Total ekuitas menjadi Rp340 juta.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Bagaimana Perubahan Modal Terjadi Setelah Pembagian Dividen?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Dividen mengurangi laba ditahan karena perusahaan membagikan sebagian laba kepada pemegang saham. Pembagian dividen tidak mengurangi saldo modal saham dalam contoh ini.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jika PT Maju Bersama membagikan dividen Rp15 juta, perubahan ekuitas menjadi:<\/p>\n\n\n\n<div style=\"overflow-x: auto; margin: 15px 0;\">\n  <table style=\"width: 100%; border-collapse: collapse; font-family: sans-serif; font-size: 14px; line-height: 1.5; color: #333333;\">\n    <thead>\n      <tr style=\"background-color: #4777F3; color: #ffffff;\">\n        <th style=\"padding: 12px 15px; border: 1px solid #e0e0e0; text-align: left; font-weight: 600; width: 31%;\">Komponen<\/th>\n        <th style=\"padding: 12px 15px; border: 1px solid #e0e0e0; text-align: right; font-weight: 600; width: 23%;\">Modal Saham<\/th>\n        <th style=\"padding: 12px 15px; border: 1px solid #e0e0e0; text-align: right; font-weight: 600; width: 23%;\">Laba Ditahan<\/th>\n        <th style=\"padding: 12px 15px; border: 1px solid #e0e0e0; text-align: right; font-weight: 600; width: 23%;\">Total Ekuitas<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr style=\"background-color: #ffffff;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Saldo sebelum dividen<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 250.000.000<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 90.000.000<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">Rp 340.000.000<\/td>\n      <\/tr>\n      <tr style=\"background-color: #f9fbfd;\">\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: left;\">Dividen<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: center;\">\u2014<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">(Rp 15.000.000)<\/td>\n        <td style=\"padding: 10px 15px; border: 1px solid #e0e0e0; text-align: right;\">(Rp 15.000.000)<\/td>\n      <\/tr>\n      <tr style=\"background-color: #eef3fe; font-weight: bold; color: #2a52be; border-top: 2px solid #4777F3;\">\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: left;\">Saldo akhir<\/td>\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: right;\">Rp 250.000.000<\/td>\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: right;\">Rp 75.000.000<\/td>\n        <td style=\"padding: 12px 15px; border: 1px solid #d0dbe9; text-align: right;\">Rp 325.000.000<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Laba ditahan menjadi Rp75 juta setelah dividen dibagikan. Total ekuitas menjadi Rp325 juta.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dari contoh tersebut, Anda bisa melihat hubungan antara modal dan ekuitas. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Modal saham menunjukkan setoran pemegang saham, sedangkan ekuitas menunjukkan keseluruhan hak pemegang saham dalam perusahaan. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Laba ditahan dan dividen kemudian mengubah jumlah ekuitas selama periode berjalan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Baca Juga:<a href=\"https:\/\/kledo.com\/blog\/laporan-ekuitas\/\" target=\"_blank\" rel=\"noreferrer noopener\"> Laporan Perubahan Ekuitas: Definisi, Komponen, dan Cara Membuatnya<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Contoh Cara Membaca Laporan Perubahan Modal <\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Berikut adalah contoh laporan perubahan ekuitas dari PT Bank Centra Asia tahun 2025:<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"547\" src=\"https:\/\/kledo.com\/blog\/wp-content\/uploads\/2026\/09\/contoh-laporan-perubahan-modal-bca.webp\" alt=\"contoh laporan perubahan modal bca\" class=\"wp-image-50567\" srcset=\"https:\/\/kledo.com\/blog\/wp-content\/uploads\/2026\/09\/contoh-laporan-perubahan-modal-bca.webp 1000w, https:\/\/kledo.com\/blog\/wp-content\/uploads\/2026\/09\/contoh-laporan-perubahan-modal-bca-300x164.webp 300w, https:\/\/kledo.com\/blog\/wp-content\/uploads\/2026\/09\/contoh-laporan-perubahan-modal-bca-768x420.webp 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">PT Bank Central Asia Tbk. (BCA) berhasil mencatatkan pertumbuhan ekuitas yang solid di tahun 2025. Total ekuitas perusahaan naik dari sekitar Rp262,84 triliun di awal tahun menjadi Rp281,69 triliun di akhir tahun artinya ekuitas BCA bertambah hampir Rp18,85 triliun dalam satu tahun.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pertumbuhan ini terutama didorong oleh laba bersih yang sangat besar, yaitu Rp57,56 triliun. Meski begitu, BCA juga membagikan dividen kas kepada pemegang saham dalam jumlah yang tidak kalah besar, yakni Rp37,60 triliun. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jadi meski sebagian besar keuntungan dikembalikan ke pemegang saham, ekuitas perusahaan tetap bisa tumbuh karena labanya memang jauh lebih besar dari dividen yang dibagikan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Jadi secara keseluruhan, laporan perubahan ekuitas BCA tahun 2025 menunjukkan gambaran keuangan yang sehat di mana perusahaan mampu menghasilkan laba besar, berbagi keuntungan dengan pemegang saham lewat dividen, dan tetap menjaga pertumbuhan modalnya untuk jangka panjang.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Baca Juga: <a href=\"https:\/\/kledo.com\/blog\/alokasi-modal\/\" target=\"_blank\" rel=\"noreferrer noopener\">Proses Alokasi Modal: Metode, Tahapan, dan Contoh Kasusnya<\/a><\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kesimpulan<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Laporan perubahan modal membantu Anda melihat bagaimana modal berubah selama satu periode.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Modal dapat bertambah dari setoran pemilik dan laba bersih, lalu berkurang karena prive atau transaksi lain yang relevan. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pada PT, perubahan tersebut dapat tercermin dalam laporan perubahan ekuitas yang mencakup modal saham, laba ditahan, dan komponen ekuitas lainnya.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Anda tidak harus menghitung seluruh perubahan modal secara manual. Kledo,<a href=\"https:\/\/kledo.com\/\" target=\"_blank\" rel=\"noreferrer noopener\"> software akuntansi<\/a> berbasis cloud, membantu mencatat transaksi keuangan dan menyajikan laporan keuangan berdasarkan data transaksi yang sudah tercatat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Buat pencatatan keuangan Anda lebih baik dengan Kledo. Coba sekarang lewat <a href=\"https:\/\/kledo.com\/?ref=Akuntansieasy\" target=\"_blank\" rel=\"noreferrer noopener\">tautan ini.<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Laporan perubahan modal menunjukkan kenaikan atau penurunan modal pemilik selama periode tertentu. Jika Anda mendirikan suatu bisnis dengan modal tertentu, setelah beberapa waktu berjalan, tentu saja Anda perlu mengetahui berapa jumlah modalnya sekarang kan? Apakah modal berkurang, tetap, atau justru bertambah. Memahami contoh laporan perubahan modal membantu Anda mengetahui dari mana saldo modal akhir berasal. [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":50646,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[360],"tags":[18097,1286,105,2049,1281,1134,1264],"class_list":["post-50556","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-panduan-akuntansi","tag-bentuk-laporan-perubahan-modal","tag-contoh-laporan-perubahan-modal","tag-kledo","tag-laporan-perubahan-ekuitas","tag-laporan-perubahan-modal","tag-software-akuntansi","tag-tips-akuntansi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Contoh Laporan Perubahan Modal dan Cara Membacanya<\/title>\n<meta name=\"description\" content=\"Pelajari contoh laporan perubahan modal untuk usaha perseorangan, contoh saat bisnis merugi, serta contoh perubahan ekuitas pada PT.\" \/>\n<meta name=\"robots\" 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