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Flow of Funds, Balance Sheets, and

Integrated Financial Statement


一 Flow of Funds Matrix

二 Balance Sheet

三 Sectors (Economic actors)

四 Financial Statement Analysis

五 Models
Neraca Arus Dana Lima Benua
Eropa

Amerika
Asia

Afrika

Australia
Neraca Arus Dana
Neraca Arus Dana (NAD) merupakan suatu sistem data finansial
yang secara lengkap menggambarkan penggunaan tabungan dan
sumber dana lainnya untuk membiayai investasi yang dilakukan
oleh sektor-sektor institusi pada periode waktu tertentu
Neraca Arus Dana (NAD) juga menggambarkan arus transaksi
finansial antar berbagai sektor institusi melalui (menggunakan)
berbagai jenis instrumen finansial pada periode waktu tertentu
yang di sajikan dalam bentuk matrix.
PART 01 Flow of Fund
Matrix
AMERIKA
AUSTRALIA
AUSTRALIA
INDONESIA
PART 02
LOG

PART 03
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AMERIKA RUMAH TANGGA


0 1

PEMERINTAH
0 2

INDONESIA
BANK SENTRAL
0 3

BISNIS/SWASTA
0 4

PELAKU EKSPOR/IMPOR
0 5
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PART 04
Integrated account – Total economy –
Currrent account
1. Net value added = Gross value added (income approach) – Consumption of fixed capital
2. Net national income / Net Balance of primary income = Net value added + income receipts from the
rest of the world – Income payments to the rest of the world
3. Net national income / Net Balance of primary income = Net operating surplus + Compensation of
employees (received) + Taxes on production and imports receivable + Subsidies paid + Property income
(received) – Uses of property income
4. Disposable income = Net national income / Net Balance of primary income + Current taxes on
income, wealth, etc (received) – Current taxes on income, wealth, etc (paid) + Social benefits (received) –
Social contribution (paid) + Other current transfers (received) - Other current transfers (paid)
5. Net saving = Net disposable income – Final consumption expenditures
6. Gross Domestice Product (expenditure approach) = Gross value added + Statistical discrepancy
LOG

PART 05
Contoh Disertasi dengan
Menggunakan Data Neraca
Arus Dana di Jawa Timur
Hasil Pembahasan Penelitian
Hasil Pembahasan Penelitian
Hasil Pembahasan Penelitian
Pembahasan: Cluster Daerah dengan Pendekatan BCG Matrix
Model Ilustrasi NAD Jatim & Analisa Rasio
Pembahasan : Rasio Konsumsi & Investasi Antar Pelaku Ekonomi
Pembahasan
Pembahasan
Pembahasan
Pembahasan
Pembahasan : 10 dari 38 Daerah Terbaik di Jawa Timur
Kesimpulan
Termonologi Neraca Arus Dana

Persamaan Akuntansi:
Harta = Kewajiban
Harta = Kewajiban + Modal

Harta riil + Harta finansial – Penyusutan = Hutang + Modal


Atau

Harta riil + Harta finansial = Hutang + Modal dan Penyusutan


Maka : ∆ Harta riil + ∆ Harta finansial = ∆ Hutang + ∆ Modal dan
Penyusutan

Jika Modal dan Penyusutan diganti dengan Tabungan bruto, maka:

∆ Harta finansial - ∆ Hutang = ∆ Tabungan bruto - ∆ Harta riil

∆ Tabungan bruto + ∆ Hutang = ∆ Harta riil + ∆ Harta finansial


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