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  "notes": "Neraca adalah laporan keuangan yang menunjukkan posisi 
            
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keuangan suatu perusahaan pada suatu periode tertentu, terdiri dari 
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keuangan suatu perusahaan pada suatu periode tertentu, terdiri dari 
            
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tiga unsur utama, yaitu aset (harta), liabilitas (kewajiban), dan 
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tiga unsur utama, yaitu aset (harta), liabilitas (kewajiban), dan 
            
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ekuitas (modal pemilik).",
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Karanganyar",
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