{"id":11187,"date":"2026-03-25T10:31:14","date_gmt":"2026-03-25T03:31:14","guid":{"rendered":"https:\/\/voffice.co.id\/blog\/?p=11187"},"modified":"2026-03-25T10:31:14","modified_gmt":"2026-03-25T03:31:14","slug":"how-to-prepare-a-statement-of-financial-position","status":"publish","type":"post","link":"https:\/\/voffice.co.id\/blog\/en\/how-to-prepare-a-statement-of-financial-position\/","title":{"rendered":"How to Prepare a Statement of Financial Position in Accordance with Indonesian Standards"},"content":{"rendered":"<p>A statement of financial position is a report that shows a company\u2019s assets, liabilities, and equity at a specific point in time. Under Indonesian standards such as <strong>PSAK 201<\/strong>, issued by the Indonesian Institute of Accountants, this report is a core component of the <a href=\"https:\/\/voffice.co.id\/blog\/en\/what-is-financial-statements\/\">financial statements<\/a> that must be prepared by every business entity.<\/p>\n<p>In simple terms, this report answers one important question: Is your business financially healthy right now?<\/p>\n<h2>Main Components of the Statement of Financial Position<\/h2>\n<figure id=\"attachment_11180\" aria-describedby=\"caption-attachment-11180\" style=\"width: 735px\" class=\"wp-caption aligncenter\"><img decoding=\"async\" class=\"size-full wp-image-11180\" src=\"https:\/\/voffice.co.id\/blog\/wp-content\/uploads\/2026\/03\/Cara-Membuat-Laporan-Keuangan.webp\" alt=\"How to Prepare a Statement of Financial Position According to Indonesian Standards\" width=\"735\" height=\"490\" srcset=\"https:\/\/voffice.co.id\/blog\/wp-content\/uploads\/2026\/03\/Cara-Membuat-Laporan-Keuangan.webp 735w, https:\/\/voffice.co.id\/blog\/wp-content\/uploads\/2026\/03\/Cara-Membuat-Laporan-Keuangan-300x200.webp 300w\" sizes=\"(max-width: 735px) 100vw, 735px\" \/><figcaption id=\"caption-attachment-11180\" class=\"wp-caption-text\">How to Prepare a Statement of Financial Position According to Indonesian Standards (pexels.com)<\/figcaption><\/figure>\n<p>In accordance with accounting standards in Indonesia, a statement of financial position consists of three main components:<\/p>\n<h3>1. Assets<\/h3>\n<p>Assets are all resources owned by the company.<br \/>\nExamples:<\/p>\n<ul>\n<li>Cash and cash equivalents<\/li>\n<li>Accounts receivable<\/li>\n<li>Inventory<\/li>\n<li>Fixed assets<\/li>\n<\/ul>\n<p>Assets are generally classified into current and non-current assets.<\/p>\n<h3>2. Liabilities<\/h3>\n<p>Liabilities are debts or obligations owed by the company to other parties.<br \/>\nExamples:<\/p>\n<ul>\n<li>Accounts payable<\/li>\n<li>Tax payable<\/li>\n<li>Bank loans<\/li>\n<\/ul>\n<p>Liabilities are also divided into short-term and long-term obligations.<\/p>\n<h3>3. Equity<\/h3>\n<p>Equity represents the owner\u2019s residual interest in the company after deducting liabilities.<br \/>\nExamples:<\/p>\n<ul>\n<li>Paid-in capital<\/li>\n<li>Retained earnings<\/li>\n<\/ul>\n<p><strong>Read Also: <a href=\"https:\/\/voffice.co.id\/blog\/en\/how-to-create-simple-financial-statements-for-msmes\/\">How to Prepare Simple Financial Statements for Small Businesses<\/a><\/strong><\/p>\n<h2>Basic Principle: Accounting Equation<\/h2>\n<p>The fundamental basis of the statement of financial position is:<\/p>\n<p><strong>Assets = Liabilities + Equity<\/strong><\/p>\n<p>This equation must always be balanced to ensure the report is valid.<\/p>\n<h2>How to Prepare a Statement of Financial Position<\/h2>\n<p>Here are the systematic steps you can follow:<\/p>\n<h3>1. Collect Financial Data<\/h3>\n<p>Gather data from:<\/p>\n<ul>\n<li>Cash books<\/li>\n<li>General journals<\/li>\n<li>Ledgers<\/li>\n<\/ul>\n<p>Make sure the data is complete and accurate.<\/p>\n<h3>2. Classify Accounts<\/h3>\n<p>Separate accounts into three categories:<\/p>\n<ul>\n<li>Assets<\/li>\n<li>Liabilities<\/li>\n<li>Equity<\/li>\n<\/ul>\n<p>This classification is essential to ensure the report is easy to read and complies with standards.<\/p>\n<h3>3. Arrange Assets in Order<\/h3>\n<p>Start from the most liquid:<\/p>\n<ol>\n<li>Cash<\/li>\n<li>Receivables<\/li>\n<li>Inventory<\/li>\n<li>Fixed assets<\/li>\n<\/ol>\n<h3>4. Arrange Liabilities<\/h3>\n<p>Order them as follows:<\/p>\n<ul>\n<li>Short-term liabilities<\/li>\n<li>Long-term liabilities<\/li>\n<\/ul>\n<h3>5. Calculate Equity<\/h3>\n<p>Use the formula:<br \/>\nEquity = Assets &#8211; Liabilities<\/p>\n<h3>6. Ensure Balance<\/h3>\n<p>Total assets must equal total liabilities + equity.<\/p>\n<p>If they are not balanced, it indicates a recording error.<\/p>\n<h2>Simple Example of Report Structure<\/h2>\n<div style=\"overflow-x: auto;\">\n<table>\n<thead>\n<tr>\n<th>Item<\/th>\n<th>Amount<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Total Assets<\/td>\n<td>Rp100,000,000<\/td>\n<\/tr>\n<tr>\n<td>Total Liabilities<\/td>\n<td>Rp40,000,000<\/td>\n<\/tr>\n<tr>\n<td>Equity<\/td>\n<td>Rp60,000,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>Challenges in Preparing the Report<\/h2>\n<p>Many businesses, especially SMEs, face challenges such as:<\/p>\n<ul>\n<li>Unorganized transaction data<\/li>\n<li>Incorrect account classification<\/li>\n<li>Lack of understanding of standards such as SAK EMKM<\/li>\n<li>Difficulty aligning with tax requirements<\/li>\n<\/ul>\n<p>In fact, financial statements that do not comply with standards can affect business decisions and regulatory compliance.<\/p>\n<h2>Importance of Following PSAK Standards<\/h2>\n<p>Adhering to standards such as PSAK and IFRS helps:<\/p>\n<ul>\n<li>Improve business credibility<\/li>\n<li>Simplify audits<\/li>\n<li>Facilitate tax reporting<\/li>\n<li>Attract investors<\/li>\n<\/ul>\n<p>These standards ensure financial statements are consistent and comparable.<\/p>\n<h2>Practical Solutions for Your Business<\/h2>\n<p>Preparing a statement of financial position manually requires time, accuracy, and a solid understanding of accounting standards.<\/p>\n<p>This is where vOffice can help you.<br \/>\nThrough services such as:<\/p>\n<ul>\n<li><strong><a href=\"https:\/\/voffice.co.id\/en\/services\/accounting-and-tax-reporting\">Professional accounting services and financial statement preparation in accordance with PSAK<\/a><\/strong><\/li>\n<li><strong><a href=\"https:\/\/voffice.co.id\/en\/services\/tax\">Integrated tax consultation<\/a><\/strong><\/li>\n<\/ul>\n<p>We ensure your reports are not only well-organized but also ready for tax reporting and other business needs.<\/p>\n<p>With the support of an expert team, you can focus on growing your business without worrying about financial reporting.<\/p>\n<p style=\"text-align: center;\"><strong><a href=\"https:\/\/wa.me\/6285280069800?text=Halo!%20Saya%20ingin%20bertanya%20tentang%20layanan%20pajak%20dan%20akuntansi,%20Saya%20tau%20dari%20website%20(SEO)\" target=\"_blank\" rel=\"noopener nofollow\">Contact us for a FREE consultation!<\/a><\/strong><\/p>\n<p>&nbsp;<\/p>\n<h2>FAQ (Frequently Asked Questions)<\/h2>\n<h3>1. What is the difference between a statement of financial position and a balance sheet?<\/h3>\n<p>There is no difference. \u201cBalance sheet\u201d is the older term for a statement of financial position.<\/p>\n<h3>2. Are SMEs required to prepare a statement of financial position?<\/h3>\n<p>Yes, especially if they want to apply for loans, attract investment, or fulfill tax obligations.<\/p>\n<h3>3. Must the report follow PSAK standards?<\/h3>\n<p>Ideally, yes. However, SMEs can use SAK EMKM as a simplified standard.<\/p>\n<h3>4. When is a statement of financial position prepared?<\/h3>\n<p>It is typically prepared at the end of an accounting period, such as monthly or annually.<\/p>\n<h3>5. What are the most common mistakes?<\/h3>\n<p>Common mistakes include incorrect account classification and imbalance between assets and liabilities plus equity.<\/p>\n<p><script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Apa perbedaan laporan posisi keuangan dan neraca?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Tidak ada perbedaan. 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<\/p>\n","protected":false},"author":1,"featured_media":11185,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[155],"tags":[],"class_list":["post-11187","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-about-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v18.4 (Yoast SEO v27.1.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>How to Prepare a Statement of Financial Position Based on PSAK | vOffice<\/title>\n<meta name=\"description\" content=\"A complete guide to preparing a statement of financial position in accordance with Indonesian PSAK standards, easy to understand for businesses and SMEs.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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