MAKALAH PRAKTEK KEWIRAUSAHAAN
FINANCIAL PLAN DOSEN PENGAMPU:
Drs. Kustoro Budiarta, ME/ Haryani Pratiwi Sitompul, SE, M.Si
DISUSUN OLEH:
NAHDA HARIANTI NURLAILA KHAIRANI KANIA PRIMA DITA
7153142018 7153142019 7153342018
UMI MAHMUDA
7152142016
PRODI PENDIDIKAN AKUNTANSI UNIVERSITAS NEGERI MEDAN 2017
KATA PENGANTAR
Puji syukur kit u!"k# k$%&irt A''% ()T* Kr$# ts r%+t &# %i&y%, Ny s$%i#-- "$#yusu## +k'%
PRAKTEK KEWIRAUSAHAAN i#i
s$'$sik#* Mk'% i#i +$+.%s +$#-$#i “Financia
Pan“.
&"t k+i
K+i +$#-u!"k#
t$ri+ ksi% k$"& s$+u "i%k y#- t$'% +$+.#tu &'+ "r/s$s "$+.ut# +k'% i#i* K+i +$#y&ri .% &'+ "$#yusu## +k'% i#i +si% ju% &ri k$s$+"ur## /'$% kr$# itu k+i s#-t +$#-%r"k# kritik &# sr# y#- +$+.#-u# &ri "r "$+.!* Hr"# k+i &ri "$#yusu## +k'% i#i i'% s$+/- +k'% y#- k+i susu# i#i &"t +$#+.$rik# +#t u#tuk kit s$+u* D# k+i +/%/# + ".i' & k$s'%# &# k$kur#-# &'+ "$+.ut# +k'% i#i*
M$&#
Mr$t 2017
P$#yusu#
1
DAFTAR ISI
KATA PNANTAR ................................................................................................. i DATAR I(I.......................................................................................................... ii A I................................................................................................................... 1 PNDAHULUAN................................................................................................... 1 A*
LATAR LAKAN...................................................................................... 1
*
RUMU(AN MA(ALAH.................................................................................1
*
TUUAN..................................................................................................... 1
A II.................................................................................................................. 2 PMAHA(AN..................................................................................................... 2 A*
DINI(I PRNANAAN KUANAN..........................................................2
*
KNDI(I PRNANAAN KUANAN............................................................3
*
MDL PRNANAAN KUANAN............................................................3
D*
PRNANAAN DAN PNNDALIAN KUANAN.......................................4
*
LANKAH,LANKAH PRNANAAN KUANAN.......................................6
*
ARA,ARA MNMUI DAN MMPNARUHI ALN PMLI...................6
*
ARA MNHADAPI PMLI.....................................................................8
A III............................................................................................................... 10 PNUTUP........................................................................................................... 10 K(IMPULAN.................................................................................................. 10 DATAR PU(TAKA..............................................................................................11
2
!A! I PENDAHULUAN
A"
LATAR !ELAKANG
Pr/s$s "$r$#!## +$ru"k# .-i# y#- t$r"&u &ri "$k$rj# +#j$r k$u#-#*'$% kr$# 'i.i'its 'i.i'its j#-k "#j#- &# &# +/&' s%+ &itrik %#y s$ktu ktu sj &# &'+ ju+'% .$sr+k "$#ti#- .-i "$rus%# +$+"u#yi tksir# k$.utu%# s$'uru% &# u#tuk t%u# t%u# y#- k# &t#-* &i .$r-u# s$k'i u#tuk +$#y$'i&iki r+'# s$'uru% k$.utu%# &# &ri "$rus%#* P$r$#!## +$ru"k# s'% stu u#-si +#j$+$# .$r%si' tu --'#y "$#!"i# tuju# y#- t$'% &it$t"k# .$r-#tu#- "& "$r$#!##* P$r$#!## k$u#-# y#- &i.ut &$#-# .ik &# s$'rs &$#-# strt$-i y#- t$'% &it$t"k# k# &"t +$#-r%k# "$rus%# &'+ "$#!"i# tuju##y s$!r $$kti &# $isi$#* P$r$#!## k$u#-# +$#!ku" k$-it# r+'# k$u#-# &# "$#-$#&'i# k$u#-#* R+'# k$u#-# &i.ut u#tuk +$r+'k# k$.utu%# &# t+.%# y#- &i"$r'uk# "$rus%#* D$#-# +$#-$t%ui .$r" ju+'% &# y#k# &i"$r'uk# "$rus%# u#tuk /"$rsi "$ri/&$ +$#&t#- +#j$+$# k$u#-# &"t +$+ikirk# !r y#- t$r.ik u#tuk +$#&#i k$.utu%# t$rs$.ut &# "& k%ir#y +$#j&i &sr "$#-$#&'i# $$kti k$u#-#* L#-k% ' &'+ "$'ks## k$-it# "$#yusu## "$r$#!## k$u#-# &'% "$r+'# "$#ju'# yitu +$ru"k# r+'# u#it &# #i'i u#- "$#ju'# sutu "$rus%#* P$#yusu## "$r$#!## k$u#-# ".i' &isjik# &$#-# .$#r +k i#/r+si t$rs$.ut k# .$r-u# .-i "i%k +#j$+$# "$rus%# &'+ r#-k "$#-$+.#-# us% y#- &i'kuk#* A".i' "$r$#!## k$u#-# &i'kuk# s$!r t$"t +k "i%k +#j$+$# "$rus%# ++"u u#tuk .$rus% s$!r +ksi+' &'+ r#-k "$#!"i# tuju# y#- t$'% &it$t"k#*
!"
RUMUSAN MASALAH
C" TU#UAN
1
!A! II PEM!AHASAN
A" DEFINISI PERENCANAAN KEUANGAN
P$r$#!## k$u#-# +$#urut Financial Planning Standards Board Indonesia &'% "r/s$s u#tuk +$#!"i tuju# %i&u" s$s$/r#- +$''ui "$#-$'/'# k$u#-# s$!r t$r,i#t$-rsi &# t$r$#!#* :#- t$r+suk &'+ tuju# %i&u" s$s$/r##tr 'i#; +$#yi"k# &# "$#&i&ik# .-i #k +$#yi"k# &# %ri tu .-i &iri#y &# "s#-# %i&u"#y +$#yi"k# &# u#tuk +$+i'iki ru+% +$#yi"k# ris# .-i k$'ur- t$r!i#t +$#yi"k# &# u#tuk .$ri.&% %ji &# 'i# 'i#y* P$r$#!## k$u#-# +$ru"k# k$-it# u#tuk +$+"$rkirk# "/sisi &# k/#&isi k$u#-# "$rus%# &i +s y#- k# &t#- <.is j#-k "#j#- tu"u# j#-k "$#&$k=* U#tuk +$#yusu# r$#!# k$u#-# t$rs$.ut &i"$r-u#k# s$r#-ki# su+si .ik y#- +$#y#-kut %u.u#-# #tr >ri.'$,>ri.$' k$u#-# +u"u# k$"utus#,k$"utus# k$u#-#* 1* P$r$#!## k$u#-# j#-k "#j#($ti" "$rus%# +$+i'iki r$#!# y#- "#j#- k$&$"# tu s$ri#- &is$.ut &$#-# "$r$#!## strt$-is +is'#y +$'kuk# i#>$stsi +/&' &'+ ju+'% y#!uku" .$sr &is$rti &$#-# k$"utus# "$#&## t$rt$#tu* '$% kr$# &$+iki# +k &isusu# sutu '"/r# k$u#-# y#- &i"r/y$ksik# <tu '"/r# k$u#-# "r//r+= k/#sist$# &$#-# k$"utus#,k$"utus# k$u#-# y#- &i+.i'* D$#-# +$#-u#k# +/&$',+/&$' k$u#-# t$rt$#tu "$rus%# .is +$+"$rkirk# "/sisi k$u#-##y ".i' sutu k$"utus# k$u#-# &i+.i'* T$r&"t .$.$r" +/&$' "$r+'# k$u#-# yitu ; M/&$' "r$s$#ts$ "$#ju'# yitu sutu +/&$' y#- s$ri#- +$#--u#k# &sr "$+ikir# .% "$rus%# t$#tu#y +$+$r'uk# &# y#- +ki# .$sr k'u ki>its#y +$#i#-kt* Ukur# kti>its i#i &'% "$#ju'#* s'% stu su+si "$#ti#&ri +/&$' i#i &'% .% r$k$#i#-,r$k$#i#- y#- .$ru.% s$sui &$#-# "$#ju'# &isu+sik# "r/"/rsi#y t$t" ti&k .$ru.%* Kr$# itu'% &i.$ri #+ +/&$' "$rs$#ts$ "$#ju'# t$#tu#y +$#i#-kt* Ms'%#y &'% .% "$#i#-kt# t$rs$.ut .is sj ti&k "r/"/rsi/#'* ($.-i +iss' .is sj &iru+usk# .% %u.u#-# %u.u#-# #tr sutu kti> <+iss' "$rs$&i#= &$#-# "$#ju'# &i#ytk# ; :?20 @ 004
2
D'+ %' i#i : &'% #i'i "$rs$&i# &# &'% "$#ju'#* A".i' "$#ju'# &i"$rkirk# s$.$sr R"100 jut +k "$rs$&i# ?20 @ 004<100=? R"* 24 ut* Di#ytk# &'+ "$rs$#ts$ +k "$rs$&i# s$.$sr 24B &ri "$#ju'#* 2* P$r$#!## k$u#-# j#-k "$#&$k P$r$#!## j#-k "$#&$k u+u+#y .$r&i+$#si ktu kur#- &ri 1 t%u#* Tuju# ut+#y s$ri#-k'i u#tuk +$#j- 'ikui&its "$rus%#* A't y#- &i"$r-u#k# &'% &$#-# +$#yusu# #--r# ks* A#--r# ks +$ru"k# tksir# t$#t#- ks +suk &# ks k$'ur "& "$ri/&$ ktu t$rt$#tu*
!" KONDISI PRENCANAAN KEUANGAN
D'+ "$+.ut# "$r$#!## k$u#-# %rus &i"ikirk# k/#&isi,k/#&isi y#+u#-ki# t$rj&i &i k$+u&i# %ri* ($!r u+u+ & ti- k/#&isi y#- %rus &i#tisi"si &'+ "$+.ut# "$r$#!## k$u#-# yitu ; 1* K/#&isi .uruk K/#&isi .uruk &'+ &u#i .is#is .is &i"$#-ru%i /'$% .$r.-i s$.. s$"$rti r$s$si $k/#/+i krisis +/#$t$r "$"$r#-# &# 'i# s$.-i#y* D'+ k/#&isi .uruk i#i sutu r$#!# .is#is %rus &i.utk# su+si,su+si &'+ r#-k +$#-#tisi"si jik k/#&isi s$"$rti itu k# t$rj&i &i k$+u&i# %ri* 2* K/#&isi #/r+' &# .is P& k/#&isi #/r+' sutu "$rus%# &i+i#t +$+.ut sutu r$#!# &$#-# +$#$+"tk# su+si,su+si y#- k# t$rj&i &'+ k/#&isi #/r+'* N+u# t$t" &$#-# +$#$+"tk# #'is k$%ti,%ti# y#- +$#&'+ jik sutu st t$rj&i k/#&isi y#- .uruk* 3* K/#&isi .ik &# .$rtu+.u% P& k/#&isi i#i &u#i .is#is .$rk$+.#- &$#-# .ik kr$# s$ti" "$r$#!## .is#is &"t &ij'#k# &$#-# .ik* P& k/#t$ks i#i (t$"%$# A* R/ss &kk* +$#-tk# CMsi#-,+si#- &i>isi k# &i+i#t u#tuk +$+.ut ksus .$r&srk# su+si,su+si y#- /"ti+is* Ksus i#i &t +$'i.tk# "r/&uk,"r/&uk &# $ks"#si .ru &# k$+u&i# k# +$ri#!i "& "$#&## y#- &i.utu%k# u#tuk +$#&#i $ks"#si t$rs$.ut*
C" MODEL PERENCANAAN KEUANGAN
(utu +/&$' &i.ut u#tuk +$+.#tu "r +#j$r &'+ +$+$tk# +s'% s$!r t$rstruktur &# .$rsit sist$+tis* M/&$' &'% s$.u% us% y#- &i.#-u# &$#-# .$r'#&sk# .$r.-i su+si y#- & &# su+si t$rs$.ut &i.ut s$rt &ii'%+i &$#-# .$r&srk# " y#- "$r#% t$rj&i &i ktu,ktu s$.$'u+#y* (utu +/&$' +$+i'iki k$$rt# %u.u#-# y#- kut &$#-# "$r+'# kr$# sutu +/&$' &i#--" ++"u +$+.$rik# "$r+'#* M$#urut (t$"%$# A* R/ss &kk* .% CMsi#-,+si#- +/&$' &"t +$+i'iki k/+"'$ksits y#- .$r>risi t$t"i %+"ir s$+u#y k# +$+i'iki u#sur,u#sur y#k# &i.%s s$.-i .$rikut ;
3
o
R+'# "$#ju'#* H+"ir s$+u r$#!# k$u#-# +$+i#t &#y r+'#
o
"$#ju'# y#- &i.$rik# s$!r $kst$r#'* L"/r# Pr/ /r+* ($.u% r$#!# k$u#-# k# +$+i'iki r+'# #$r!
o
'"/r# '. ru-i &# '"/r# rus ks* P$rsyrt# ss$t* (utu r$#!# k$u#-# k# +$#-urik# "r/y$ksi .$'#j
o
+/&'* P$rsyrt# k$u#-#* (utu r$#!# k$u#-# k# +$+ut stu .-i#
o
t$#t#- k$t$#tu# "$#&## y#- &i.itu%k#* -i# i#i %$#&k#y +$#&iskusik# +s'% k$.ijk# &i>i&$#& &# k$.ijk# ut#-* P$#y$i+.#- <"'u-=* ($t$'% "$rus%# +$+i'iki r+'# "$#ju'# &#
o
$sti+si +$#-$#i .$'#j ss$t y#- &i.itu%k# s$ri#-k'i k# &i.utu%k# s$ju+'% "$#&## .ru kr$# "r/y$ksi t/t' ss$t k# +$'$.i%i "r/y$ksi t/t' k$ji.# &# $kuits* D$#-# kt 'i# #$r! t$'% ti&k s$i+.#- '-i* Asu+si,su+si "$r$k/#/+i#* R$#!# t$rs$.ut k# %rus +$#ytk# s$!r $k"'isit 'i#-ku#-# "$r$k/#/+/i# &i +# "$rus%# .$r%r" k# .$r& s$"#j#- u+ur r$#!#*
D" PERENCANAAN DAN PENGENDALIAN KEUANGAN
D'+ +$+.ut sutu "$r$#!## &# "$#-$#&'i# k$u#-# y#- .ik sutu "$rus%# k# .$rus% +$#!i"tk# s$+u itu +$+i'iki tuju# &# rti y#- j$'s* K$j$'s# itu .-i sutu "$rus%# k# t$r'i%t &'+ "$rj'## "r/s$s y# .$r'#-su#- .ik s$!r j#-k "$#&$k +u"u# j#-k "#j#-* (utu k/#s$" "$r$#!## k$u#-# y#- ti&k .ik k# .is t$r'i%t &'+ j#-k "$#&$k* P$r$#!## &# "$#-$#&'i# k$u#-# +$'i.tk# "r/y$ksi,"r/y$ksi .$r&srk# st#&r &# "$rk$+.#-# &ri u+"# .'ik &# "r/s$s "$#y$sui# u#tuk +$+"$r.iki "r$stsi k$rj* P$r$#!## k$u#-# +$#!ku" "$#ju'# '. &# kti> y#&i&srk# "& 't$r#ti strt$-i "r/&uksi &# "$+sr# u#tuk k$+u&i# .-i+# +$#$#tuk# k$.utu%# "$#&###y* P$r$#!## K$u#-# &'% "r/s$s &ri ; 1* M$#-#'isis "$#&## &# "i'i%# i#>$stsi y#- t$r.uk .-i "$rus%#* 2* M$+"r/y$ksik# k/#s$ku$#si +s y#- k# &t#- ki.t k$"utus# st i#i -u# +$#-%i#&ri %',%' y#- ti&k t$r&u- &# %u.u#-# #tr k$"utus# st i#i &# +s y#- k# &t#-* 3* M$#$#tuk# 't$r#ti +# y#- k# &i"i'i% 4* M$#-ukur %si' s$'#jut#y t$r%&" tuju# &'+ r$#!# k$u#-#* (ist$+ "$#-$#&'i# "$r$#!## k$u#-# "$r'u &it$r"k# "& .$r.-i j$#is us% .is#is* P$#$r"# "$#-$#&'i# i#t$r# "$r'u &i'kuk# "& s$'uru% k$-it# /"$rsi/#' "$rus%# t$r+suk y#- "'i#- ut+ yitu sist$+ "$#ju'# tu#i &# "$#$ri+# ks* (ist$+ "$#-$#&'i# i#t$r# .$rtuju# u#tuk +$#-+#k# %rt "$rus%#* D'+ "$#-$rti# y#- '$.i% 'us "$rus%# +$ru"k# /r-#issi y#- t$r&iri &ri .-i# y#- s'i#- .$r%u.u#-# &# .$k$rjs+ u#tuk .$.$r" +ksu& tu ssr#* P$rus%# s$.-i &'% stu "$'ku $k/#/+i y#- +$+"u#yi tuju# +$+"$r/'$% '. y#- jr "$r'u +$+i'iki "r/-r+ &'+ +$'ks#k# k$-it#* -i "$rus%# y#+$#-$jr k$u#tu#-# &# .$rus% +$+"$rt%#k# k$'#-su#-# %i&u" "$rus%# t$#tu 4
k# +$#-%&"i .$r.-i +s'% y#- k# ti+.u' s$%u.u#-# &$#-# k$-it# "$rus%#* ('% stu !/#t/% +s'% y#- &i%&"i &'% .-i+# +$'ks#k# "$#-$#&'i# t$r%&" .iy,.iy y#- t$rj&i &'+ "$rus%#* P$#-$#&'i# s$!r +$#yu'uru% &'+ "$rus%# kr$# %#y &$#-# &$+iki# " y#- +u#-ki# &i!"i /'$% "$rus%# &"t &ik$t%ui* D'+ &u#i us% y#- +$#j&i ukur# k$.$r%si'# "$rus%# &'% k$++"u# "$rus%# &'+ +$#-%si'k# '.* ($+ki# .$sr '. y#- &i%si'k# /'$% "$rus%# +k &"t &ik$t%ui .% "$rus%# t$rs$.ut .$r%si' &$#-# .ik &'+ +$#j'#k# us%* M$+"$r.$sr ju+'% '. &"t &ii'ks#k# +$''ui k$"utus# &$#-# .$r.-i +!+ !r s$"$rti +$#ikk# ju+'% /+s$t "$#ju'# +$+i#i+'k# .iy tu +$#ikk# %r- ju' y#- jr* P$rus%# %rus +$'ks#k# sutu "$#-$#&'i# t$r%&" .iy u#tuk +$#u#j#- "$'ks## k$-it# /"$rsi/#' "$rus%#* P$#-$#&'i# .iy "& u+u+#y +$#!ku" ti- u#-si +#j$+$# #tr 'i#; 1* u#-si "'##i#- +$''ui "$#$t"# ssr# &# "$#yusu## r$#!#* 2* u#-si /r-#ii#- "& ti#-kt /"$rsi/#'* 3* u#-si !/#tr/''i#- +$''ui $>'usi t$r%&" tuju# y#- t$'% &i!"i* ($ti" "$rus%# y#- i#-i# t$t" .$rj'# %rus ++"u +$+"$rt%#k# $ksist$#si#y &itu#tut u#tuk &"t .$k$rj s$!r +ksi+' $isi$# &# $$kti* U#tuk itu &i.utu%k# ti#-kt k$++"u# +#j$+$# u#tuk +$#-$#&'ik# "$rus%# t$rut+ &'+ +$#i#-ktk# ku'its* A".i' +$k#is+$ /"$rsi "$rus%# r$'ti +si% s$&$r%# +k sist$+ "$#-$#&'i# &i'kuk# &$#-# sist$+ "$#-s# '#-su#- t$t"i jik "$rus%# su&% .$r/"$rsi &$#-# sk' .$sr &# +$'i.tk# .$.$r" .-i# +k +#j$+$# ti&k '-i ++"u +$#-&k# "$#-s# '#-su#- s$!r $$kti* D'+ %' i#i sist$+ "$#-$#&'i# "$r'u &i'$#-k"i &$#-# sist$+ "$#-$#&'i# $$##- &# sist$+ "$rt#--u#-j.# &$#-# +$#--u#k# '"/r# t$rtu'is* A#--r# &'% +$ru"k# s'% stu 't "$r$#!## k$u#-# "$rus%# y#s$k'i-us &i"ki s$.-i &sr sist$+ "$#-$#&'i# <"$#-s#= k$u#-# "$rus%#* D$#-# t$rsusu##y r$#!# k$u#-# t$rs$.ut t$r%&" "i+"i## "$rus%# &"t '$.i% +u&% +$'kuk# k//r&i#si &'+ +$'kuk# k//r&i#si &'+ +$'ks#k# tu-s#y* D'+ "r/s$s "$'ks## k$-it# "$rus%# kit &"t +$#-#'is "k% #--r# y#- t$'% &isusu# &"t t$r'ks# s$sui r$#!# y#- &it$t"k# s$.$'u+#y tu t$r&"t >ri#s &'+ +$'ks#k# >ri#s y#- t$rj&i &"t &i'i%t "& k%ir .u'# tu k%ir t%u# &$#-# !r +$+.#&i#-k# #tr #--r# &# r$'issi#y* Eri#s y#- s$''u +ut'k t$rj&i "& s$ti" #--r# "$rus%# "$r'u kit #i'i "k% >ri#s itu &"t &i#--" s$.-i sutu y#- jr rti#y >ri#s itu +ut'k &# jr ti&k &"t &i%i#&ri tu >ri#s itu &i#--" sutu y#- ti&" jr y#- &is$..k# /'$% kur#-#y "$#-s# &# t$rj&i#y "$+./r/s#* P$rus%# ti&k t$r'$"s &ri "$r$#!## #--r# .iy /"$rsi/#' +u'i &ri t%" "$rsi"# y#- &i"$r'uk# s$.$'u+ "$#yusu## r$#!# "$#yusu## #--r# itu s$#&iri* I+"'$+$#tsi &ri r$#!# t$rs$.ut s+"i k%ir t%" "$#-s# &# $>'usi &ri %si' r$#!# t$rs$.ut*
5
E" LANGKAH$LANGKAH PERENCANAAN KEUANGAN
L#-k%,'#-k% &'+ "$#yusu## r$#!# <it/su&r+/ &# sri 1999;268, 269= +$'i"uti ; * L#-k% "$rt+ &'+ +$r$#!#k# k$u#-# &'% +$ru+usk# </r+u'si= t$r%&" tuju# j#-k "#j#- &"t .$ru" tuju# u#tuk &"t tu+.u% +$#j&i "$rus%# y#- .$rti#-kt #si/#' tu i#t$r#si/#'* .* L#-k% k$&u &'% .$ru" /r+u'si &ri "/'itik k$u#-# "$rus%#* /r+u'si i#i k# +$#j&i "$&/+# .-i s$-' k$-it# .is#is#y &# &'+ %' "$r$#!## k$u#-# i#i s#-t &i"$r'uk#* '$% kr$# &'+ %' i#i s#-t &i"$r'uk# &#y forecasting -u# +$+"$rkirk# "$ru.%#,"$ru.%# t$r%&" !t/r,kt/r y#- t$r&"t &'+ /r+u'si r$#!# k$u#-# &ri .is#is itu* !* L#-k% k$ti- &'% "$+.$#tuk# "r/s$&ur Di+ksu& u#tuk +$#!i"tk# k//r&i#si y#- .ik &ri s$ti" kti>its y#- s'i#- .$r%u.u#-# s$%i#-- ti&k t$rj&i .$rt.rk# s'i#- '$+"r t#--u#- j.* &* L#-k% y#- t$rk%ir &'% +$#-us%k# &#y '$ksi.i'its* K$&# $k/#/+i st i#i .$r& &'+ k$&# &i#+is &# s$''u +$#i#-kt* '$% kr$# itu +#j$+$# %rus s$''u +$+"$rsi"k# &#y '$si.i'its
You're Reading a Preview Unlock full access with a free trial. F" !ENTUK$!ENTUK PERENCANAAN KEUANGAN
$#tuk,.$#tuk r$#!# k$u#-# &"t s$!r '$#-k" &"t &iurik# s$.-i Download With Free Trial .$rikut; 1* N$r! N$r! +$ru"k# '"/r# y#- sist$+tis t$#t#- kti> %ut#- s$rt +/&' &ri sutu "$rus%# "& sutu st t$rt$#tu* M$#urut r$ss &# )rr$# <1992;25= #$r! &'%; C(utu &tr kti> k$ji.# &# +/&' "$+i'ik "$rus%# "& t#--' t$rt$#tu y# .is#y "& t#--' t$rk%ir sutu .u'# tu t%u#F* &i tuju# #$r! &'% u#tuk +$#u#jukk# "/sisi k$u#-# sutu "$rus%# "& sutu t#--' t$rt$#tu .is#y "& ktu .uku,.uku &itutu" &# &it$#tuk# sis#y "& sutu k%ir t%u# isk' tu t%u# k$'$#&$r s$%i#-- #$r! s$ri#- &is$.ut !alance s#eet. 2* L"/r# L. Ru-i L"/r# ru-i '. +$ru"k# sutu '"/r# sist$+tis t$#t#- "$#&"t#G %si' us% .$.# '. "$rus%# tu ru-i y#- &i"$r/'$% /'$% sutu "$rus%# s$'+ "$ri/&$ t$rt$#tu* M$#urut K$is/ &# )y-#&t <1995;177= "$r%itu#-# '. ru-i &'%; CL"/r# y#- +$#-ukur k$.$r%si'# /"$rsi "$rus%# u#tuk sutu "$ri/&$ ktu t$rt$#tu*F P$#ti#-#y "$r%itu#-# '. ru-i kr$# .$.$r" 's# 's# ut+#y &'% .% 6
'"/r# y#- +$+.#tu +$r$k &'+ +$r+'k# ju+'% ktu &# k$ti&k "sti# &ri rus ks +s &$"#*
3* P$r+'# P$#ju'# P$r+'# "$#ju'# s#-t "$#ti#- &'+ "$r$#!## &# "$#-+.i'# k$"utus# k%usus#y &i .i&#- "r/&uksi* ($'i# itu "$rus%# &"t +$#-$t%ui kti>its,kti>its y#- k# &i'kuk# &ik$+u&i# %ri s$"$rti "$r$#!## &# "$#j&'# "r/&uksi &$#-# +$+"$rti+.#-k# k"sits ".rik tu "$r$#!## t$#- k$rj* P$r+'# "$#ju'# &'% sutu us% u#tuk +$r+'k# k$&# &i +s y#- k# &t#+$''ui "$#-uji# k$&# &i +s ''u* P$r+'# < forecasting = "$#ju'# +$ru"k# 't .#tu y#- "$#ti#- &'+ "$r$#!## y#- $$kti &# $isi$# k%usus#y &'+ .i&#- $k/#/+i* P$r+'# +$+"u#yi "$r## '#-su#- "& "$risti $kst$r#' y#- "& u+u+#y .$r& &i'ur k$#&'i +#j$+$#F <:+it 2000;36=* P& &sr#y "$r+'# "$#ju'# &"t &i.$&k# +$#j&i &u yitu; "$r+'# su.y$kti yitu "$r+'# y#- &i&srk# ts "$rs# /r#- y#- +$#yusu##y* D'+ %' i#i "#&#-# /r#- y#- +$#yusu##y s#-t +$#$#tuk# .ik ti&k#y %si' r+'# t$rs$.ut* K$&u yitu "$r+'# y#- /.y$kti yitu "$r+'# y#- &i&srk# ts &t y#- r$'$># "& +s ''u &$#-# +$#--u#k# +$t/&$,+$t/&$ &'+ "$#-#'is# t$rs$.ut* M$#urut :+it <2000;37=; CM$t/&$ "$r+'# "$r+i#t# tu "$#ju'# &"t &i.-i +$#j&i &u kt$-/ri ut+ yitu +$t/&$ ku#titti &# +$t/&$ ku'ittiF* M$t/&$ ku#titti &i.-i k$ &'+ &$r$t .$rk' tu ru#tu# ktu < ti$e series= &# +$t/&$ kus' s$&#-k# +$t/&$ ku'itti &i.-i +$#j&i +$t/&$ $ks"'/rt/ris &# #/r+ti* M$t/&$ ku#titti s#-t .$r-+ &# s$ti" t$k#ik +$+i'iki sit k$t$"t# &# .iy t$rt$#tu y#- %rus &i"$rti+.#-k# &'+ +$+i'i% +$t/&$ t$rs$.ut* M$t/&$ ku#titti /r+' &i&srk# ts "ri#si","ri#si" sttistik y#- +$+i'iki ti#-kt k$t$"t# y#- ti#--i tu &"t +$+i#i+u+k# k$s'%#
T$rs$&i i#/r+si t$#t#- +s ''u*
,
I#/r+si t$rs$.ut &"t &iku#tittik# &'+ .$#tuk &t #u+$rik*
,
Disu+sik# .% .$.$r" "/' +s ''u k# t$rus .$r'#jut*
7
!A! III PENUTUP
KESIMPULAN
P$r$#!## k$u#-# +$ru"k# s'% stu .-i# &ri "r/s$s "$r$#!## /r-#issi
8
DAFTAR PUSTAKA
https://planyourfnancial.wordpress.com/2013/01/06/proses-perencanaaneuan!an/ https://www.sinar."ahanatcw.com/pa!es/perencanaan https://www.fnansialu.com/#un!si-dan-man#aat-perencanaan-euan!an/ http://www.perencanaaneuan!an.or!/tu$uan-euan!an/ https://pre%i.com/h&"c1y$alicu/pen!ertian-perencanaan-euan!an/
'