Praktikum Terintegrasi 4

Download as xlsx, pdf, or txt
Download as xlsx, pdf, or txt
You are on page 1of 69

Demand 2240 Produk jadi

Kebutuhan/M Kebutuhan/
Nama Harga satuan Biaya Per Hari
inggu Hari
Pinus 1/4” (Side Cab) Rp 50,000.00 19 3 Rp 159,817.35
Pinus 1/4” (Front Cab) Rp 50,000.00 8 1 Rp 63,926.94
Pinus 1/4” (Side Tender) Rp 50,000.00 15 3 Rp 127,853.88
Pinus 1/4” (Back Tender) Rp 50,000.00 6 1 Rp 47,945.21
Pinus 1/4” (Side Gondola) Rp 50,000.00 46 8 Rp 383,561.64
Pinus 1/4” (End Gondola) Rp 50,000.00 12 2 Rp 95,890.41
Pinus 1/4” (Side Caboose) Rp 50,000.00 31 5 Rp 255,707.76
Pinus 1/4” (End Caboose) Rp 50,000.00 12 2 Rp 95,890.41
Pinus 1/2” (Roof Cab) Rp 55,000.00 12 2 Rp 105,479.45
Pinus 1/2” (Roof Box Car) Rp 55,000.00 23 4 Rp 210,958.90
Pinus 1/2” (Roof Caboose) Rp 55,000.00 19 3 Rp 175,799.09
Pinus 3/4” (Chassis Engine) Rp 60,000.00 49 8 Rp 485,844.75
Pinus 3/4” (Chassis Gondola) Rp 60,000.00 31 5 Rp 306,849.32
Pinus 3/4” (Chassis Caboose) Rp 60,000.00 26 4 Rp 255,707.76
Pinus 2" (Body Box Car) Rp 68,000.00 31 5 Rp 347,762.56
Finished Rod Stick 1,5D (Boiler) Rp 70,000.00 133 22 Rp 1,547,368.42
Finished Rod Stick 0,75D (Stack) Rp 67,000.00 44 7 Rp 493,684.21
Wheel Axle Rp 160.00 2688 448 Rp 71,680.00
Washerflat Rp 600.00 2688 448 Rp 268,800.00
Joint Rp 100.00 373 62 Rp 6,222.22
String Rp 100.00 93 16 Rp 1,555.56
Wheel Rp 300.00 2688 448 Rp 134,400.00
Cartoon Rp 3,000.00 140 23 Rp 70,000.00
Cartoon Linear Rp 2,500.00 140 23 Rp 58,333.33
Label Rp 5,000.00 112 19 Rp 93,333.33
Game Tape Rp 4,000.00 93 16 Rp 62,222.22
Laquar Rp 20,000.00 224 37 Rp 746,666.67
Laquar Thinner Rp 25,000.00 224 37 Rp 933,333.33
Glue Rp 5,000.00 224 37 Rp 186,666.67
Sand Paper Rp 2,900.00 75 12 Rp 36,088.89
Sand Disc Rp 3,500.00 75 12 Rp 43,555.56
Cat Putih Rp 15,000.00 373 62 Rp 933,333.33
Cat Merah Rp 15,000.00 373 62 Rp 933,333.33
Cat Biru Rp 15,000.00 373 62 Rp 933,333.33
TOTAL Rp 10,672,905.84
373 1 produk 17 menit

Biaya Per Bulan Biaya Per Tahun Bulan Tanggal

Rp 3,835,616.44 Rp 46,027,397.26 234 117 2 Januari 1


Rp 1,534,246.58 Rp 18,410,958.90 292 146 1
Rp 3,068,493.15 Rp 36,821,917.81 292 146 2
Rp 1,150,684.93 Rp 13,808,219.18 389 195 1
Rp 9,205,479.45 Rp 110,465,753.42 97 49 2
Rp 2,301,369.86 Rp 27,616,438.36 389 195 2
Rp 6,136,986.30 Rp 73,643,835.62 146 73 2
Rp 2,301,369.86 Rp 27,616,438.36 389 195 2
Rp 2,531,506.85 Rp 30,378,082.19 195 97 1
Rp 5,063,013.70 Rp 60,756,164.38 97 49 1
Rp 4,219,178.08 Rp 50,630,136.99 117 58 1
Rp 11,660,273.97 Rp 139,923,287.67 46 23 1
Rp 7,364,383.56 Rp 88,372,602.74 73 37 1
Rp 6,136,986.30 Rp 73,643,835.62 88 44 1
Rp 8,346,301.37 Rp 100,155,616.44 73 37 1
Rp 37,136,842.11 Rp 445,642,105.26 90 17 8 1
Rp 11,848,421.05 Rp 142,181,052.63 30 51 25 1
Rp 1,720,320.00 Rp 20,643,840.00 33600 10 24
Rp 6,451,200.00 Rp 77,414,400.00 33600 10 24
Rp 149,333.33 Rp 1,792,000.00 4200 12 4
Rp 37,333.33 Rp 448,000.00 1400 12 1
Rp 3,225,600.00 Rp 38,707,200.00 33600 10 24
Rp 1,680,000.00 Rp 20,160,000.00 1400 8 1
Rp 1,400,000.00 Rp 16,800,000.00 1400 8 1
Rp 2,240,000.00 Rp 26,880,000.00 1400 10 1
Rp 1,493,333.33 Rp 17,920,000.00 1400 12 1
Rp 17,920,000.00 Rp 215,040,000.00 210 5 1
Rp 22,400,000.00 Rp 268,800,000.00 21 5 1
Rp 4,480,000.00 Rp 53,760,000.00 14 5 1
Rp 866,133.33 Rp 10,393,600.00 70 15 1
Rp 1,045,333.33 Rp 12,544,000.00 28 15 1
Rp 22,400,000.00 Rp 268,800,000.00 3 1
Rp 22,400,000.00 Rp 268,800,000.00 3 1
Rp 22,400,000.00 Rp 268,800,000.00 3 1
Rp 256,149,740.24 Rp3,073,796,882.83 Total
Pengeluaran Per Hari

Nama Akun dan keterangan Ref Debet Kredit Bulan

Pinus 1/4” (Side Cab) Rp 159,817.35 Rp 159,817.35 Januari


Pinus 1/4” (Front Cab) Rp 63,926.94 Rp 63,926.94
Pinus 1/4” (Side Tender) Rp 127,853.88 Rp 127,853.88
Pinus 1/4” (Back Tender) Rp 47,945.21 Rp 47,945.21
Pinus 1/4” (Side Gondola) Rp 383,561.64 Rp 383,561.64
Pinus 1/4” (End Gondola) Rp 95,890.41 Rp 95,890.41
Pinus 1/4” (Side Caboose) Rp 255,707.76 Rp 255,707.76
Pinus 1/4” (End Caboose) Rp 95,890.41 Rp 95,890.41
Pinus 1/2” (Roof Cab) Rp 105,479.45 Rp 105,479.45
Pinus 1/2” (Roof Box Car) Rp 210,958.90 Rp 210,958.90
Pinus 1/2” (Roof Caboose) Rp 175,799.09 Rp 175,799.09
Pinus 3/4” (Chassis Engine) Rp 485,844.75 Rp 485,844.75
Pinus 3/4” (Chassis Gondola) Rp 306,849.32 Rp 306,849.32
Pinus 3/4” (Chassis Caboose) Rp 255,707.76 Rp 255,707.76
Pinus 2" (Body Box Car) Rp 347,762.56 Rp 347,762.56
Finished Rod Stick 1,5D (Boiler) Rp 1,547,368.42 Rp 1,547,368.42
Finished Rod Stick 0,75D (Stack) Rp 493,684.21 Rp 493,684.21
Wheel Axle Rp 71,680.00 Rp 71,680.00
Washerflat Rp 268,800.00 Rp 268,800.00
Joint Rp 6,222.22 Rp 6,222.22
String Rp 1,555.56 Rp 1,555.56
Wheel Rp 134,400.00 Rp 134,400.00
Cartoon Rp 70,000.00 Rp 70,000.00
Cartoon Linear Rp 58,333.33 Rp 58,333.33
Label Rp 93,333.33 Rp 93,333.33
Game Tape Rp 62,222.22 Rp 62,222.22
Laquar Rp 746,666.67 Rp 746,666.67
Laquar Thinner Rp 933,333.33 Rp 933,333.33
Glue Rp 186,666.67 Rp 186,666.67
Sand Paper Rp 36,088.89 Rp 36,088.89
Sand Disc Rp 43,555.56 Rp 43,555.56
Cat Putih Rp 933,333.33 Rp 933,333.33
Cat Merah Rp 933,333.33 Rp 933,333.33
Cat Biru Rp 933,333.33 Rp 933,333.33
Total Rp 10,672,905.84

Bulan
Januari
Bulan
Januari
Pengeluaran Per bulan

Tanggal Nama Akun dan keterangan Ref Debet Kredit

1 Pinus 1/4” (Side Cab) Rp 3,835,616.44 Rp 3,835,616.44


Pinus 1/4” (Front Cab) Rp 1,534,246.58 Rp 1,534,246.58
Pinus 1/4” (Side Tender) Rp 3,068,493.15 Rp 3,068,493.15
Pinus 1/4” (Back Tender) Rp 1,150,684.93 Rp 1,150,684.93
Pinus 1/4” (Side Gondola) Rp 9,205,479.45 Rp 9,205,479.45
Pinus 1/4” (End Gondola) Rp 2,301,369.86 Rp 2,301,369.86
Pinus 1/4” (Side Caboose) Rp 6,136,986.30 Rp 6,136,986.30
Pinus 1/4” (End Caboose) Rp 2,301,369.86 Rp 2,301,369.86
Pinus 1/2” (Roof Cab) Rp 2,531,506.85 Rp 2,531,506.85
Pinus 1/2” (Roof Box Car) Rp 5,063,013.70 Rp 5,063,013.70
Pinus 1/2” (Roof Caboose) Rp 4,219,178.08 Rp 4,219,178.08
Pinus 3/4” (Chassis Engine) Rp 11,660,273.97 Rp 11,660,273.97
Pinus 3/4” (Chassis Gondola) Rp 7,364,383.56 Rp 7,364,383.56
Pinus 3/4” (Chassis Caboose) Rp 6,136,986.30 Rp 6,136,986.30
Pinus 2" (Body Box Car) Rp 8,346,301.37 Rp 8,346,301.37
Finished Rod Stick 1,5D (Boiler) Rp 37,136,842.11 Rp 37,136,842.11
Finished Rod Stick 0,75D (Stack) Rp 11,848,421.05 Rp 11,848,421.05
Wheel Axle Rp 1,720,320.00 Rp 1,720,320.00
Washerflat Rp 6,451,200.00 Rp 6,451,200.00
Joint Rp 149,333.33 Rp 149,333.33
String Rp 37,333.33 Rp 37,333.33
Wheel Rp 3,225,600.00 Rp 3,225,600.00
Cartoon Rp 1,680,000.00 Rp 1,680,000.00
Cartoon Linear Rp 1,400,000.00 Rp 1,400,000.00
Label Rp 2,240,000.00 Rp 2,240,000.00
Game Tape Rp 1,493,333.33 Rp 1,493,333.33
Laquar Rp 17,920,000.00 Rp 17,920,000.00
Laquar Thinner Rp 22,400,000.00 Rp 22,400,000.00
Glue Rp 4,480,000.00 Rp 4,480,000.00
Sand Paper Rp 866,133.33 Rp 866,133.33
Sand Disc Rp 1,045,333.33 Rp 1,045,333.33
Cat Putih Rp 22,400,000.00 Rp 22,400,000.00
Cat Merah Rp 22,400,000.00 Rp 22,400,000.00
Cat Biru Rp 22,400,000.00 Rp 22,400,000.00
Total Rp 256,149,740.24

per 3 bulan
Tanggal Nama Akun dan keterangan Ref Debet Kredit
1 Pinus 1/4” (Side Cab) Rp 11,506,849.32 Rp 11,506,849.32
Pinus 1/4” (Front Cab) Rp 4,602,739.73 Rp 4,602,739.73
Pinus 1/4” (Side Tender) Rp 9,205,479.45 Rp 9,205,479.45
Pinus 1/4” (Back Tender) Rp 3,452,054.79 Rp 3,452,054.79
Pinus 1/4” (Side Gondola) Rp 27,616,438.36 Rp 27,616,438.36
Pinus 1/4” (End Gondola) Rp 6,904,109.59 Rp 6,904,109.59
Pinus 1/4” (Side Caboose) Rp 18,410,958.90 Rp 18,410,958.90
Pinus 1/4” (End Caboose) Rp 6,904,109.59 Rp 6,904,109.59
Pinus 1/2” (Roof Cab) Rp 7,594,520.55 Rp 7,594,520.55
Pinus 1/2” (Roof Box Car) Rp 15,189,041.10 Rp 15,189,041.10
Pinus 1/2” (Roof Caboose) Rp 12,657,534.25 Rp 12,657,534.25
Pinus 3/4” (Chassis Engine) Rp 34,980,821.92 Rp 34,980,821.92
Pinus 3/4” (Chassis Gondola) Rp 22,093,150.68 Rp 22,093,150.68
Pinus 3/4” (Chassis Caboose) Rp 18,410,958.90 Rp 18,410,958.90
Pinus 2" (Body Box Car) Rp 25,038,904.11 Rp 25,038,904.11
Finished Rod Stick 1,5D (Boiler) Rp 111,410,526.32 Rp 111,410,526.32
Finished Rod Stick 0,75D (Stack) Rp 35,545,263.16 Rp 35,545,263.16
Wheel Axle Rp 5,160,960.00 Rp 5,160,960.00
Washerflat Rp 19,353,600.00 Rp 19,353,600.00
Joint Rp 448,000.00 Rp 448,000.00
String Rp 112,000.00 Rp 112,000.00
Wheel Rp 9,676,800.00 Rp 9,676,800.00
Cartoon Rp 5,040,000.00 Rp 5,040,000.00
Cartoon Linear Rp 4,200,000.00 Rp 4,200,000.00
Label Rp 6,720,000.00 Rp 6,720,000.00
Game Tape Rp 4,480,000.00 Rp 4,480,000.00
Laquar Rp 53,760,000.00 Rp 53,760,000.00
Laquar Thinner Rp 67,200,000.00 Rp 67,200,000.00
Glue Rp 13,440,000.00 Rp 13,440,000.00
Sand Paper Rp 2,598,400.00 Rp 2,598,400.00
Sand Disc Rp 3,136,000.00 Rp 3,136,000.00
Cat Putih Rp 67,200,000.00 Rp 67,200,000.00
Cat Merah Rp 67,200,000.00 Rp 67,200,000.00
Cat Biru Rp 67,200,000.00 Rp 67,200,000.00
Total Rp 768,449,220.71

per 6 bulan
Tanggal Nama Akun dan keterangan Ref Debet Kredit
1 Pinus 1/4” (Side Cab) Rp 23,013,698.63 Rp 23,013,698.63
Pinus 1/4” (Front Cab) Rp 9,205,479.45 Rp 9,205,479.45
Pinus 1/4” (Side Tender) Rp 18,410,958.90 Rp 18,410,958.90
Pinus 1/4” (Back Tender) Rp 6,904,109.59 Rp 6,904,109.59
Pinus 1/4” (Side Gondola) Rp 55,232,876.71 Rp 55,232,876.71
Pinus 1/4” (End Gondola) Rp 13,808,219.18 Rp 13,808,219.18
Pinus 1/4” (Side Caboose) Rp 36,821,917.81 Rp 36,821,917.81
Pinus 1/4” (End Caboose) Rp 13,808,219.18 Rp 13,808,219.18
Pinus 1/2” (Roof Cab) Rp 15,189,041.10 Rp 15,189,041.10
Pinus 1/2” (Roof Box Car) Rp 30,378,082.19 Rp 30,378,082.19
Pinus 1/2” (Roof Caboose) Rp 25,315,068.49 Rp 25,315,068.49
Pinus 3/4” (Chassis Engine) Rp 69,961,643.84 Rp 69,961,643.84
Pinus 3/4” (Chassis Gondola) Rp 44,186,301.37 Rp 44,186,301.37
Pinus 3/4” (Chassis Caboose) Rp 36,821,917.81 Rp 36,821,917.81
Pinus 2" (Body Box Car) Rp 50,077,808.22 Rp 50,077,808.22
Finished Rod Stick 1,5D (Boiler) Rp 222,821,052.63 Rp 222,821,052.63
Finished Rod Stick 0,75D (Stack) Rp 71,090,526.32 Rp 71,090,526.32
Wheel Axle Rp 10,321,920.00 Rp 10,321,920.00
Washerflat Rp 38,707,200.00 Rp 38,707,200.00
Joint Rp 896,000.00 Rp 896,000.00
String Rp 224,000.00 Rp 224,000.00
Wheel Rp 19,353,600.00 Rp 19,353,600.00
Cartoon Rp 10,080,000.00 Rp 10,080,000.00
Cartoon Linear Rp 8,400,000.00 Rp 8,400,000.00
Label Rp 13,440,000.00 Rp 13,440,000.00
Game Tape Rp 8,960,000.00 Rp 8,960,000.00
Laquar Rp 107,520,000.00 Rp 107,520,000.00
Laquar Thinner Rp 134,400,000.00 Rp 134,400,000.00
Glue Rp 26,880,000.00 Rp 26,880,000.00
Sand Paper Rp 5,196,800.00 Rp 5,196,800.00
Sand Disc Rp 6,272,000.00 Rp 6,272,000.00
Cat Putih Rp 134,400,000.00 Rp 134,400,000.00
Cat Merah Rp 134,400,000.00 Rp 134,400,000.00
Cat Biru Rp 134,400,000.00 Rp 134,400,000.00
Total ###
Pengeluaran Per tahun

Bulan Tanggal Nama Akun dan keterangan Ref Debet Kredit

Januari 1 Pinus 1/4” (Side Cab) Rp 46,027,397.26 Rp 46,027,397.26


Pinus 1/4” (Front Cab) Rp 18,410,958.90 Rp 18,410,958.90
Pinus 1/4” (Side Tender) Rp 36,821,917.81 Rp 36,821,917.81
Pinus 1/4” (Back Tender) Rp 13,808,219.18 Rp 13,808,219.18
Pinus 1/4” (Side Gondola) Rp110,465,753.42 Rp 110,465,753.42
Pinus 1/4” (End Gondola) Rp 27,616,438.36 Rp 27,616,438.36
Pinus 1/4” (Side Caboose) Rp 73,643,835.62 Rp 73,643,835.62
Pinus 1/4” (End Caboose) Rp 27,616,438.36 Rp 27,616,438.36
Pinus 1/2” (Roof Cab) Rp 30,378,082.19 Rp 30,378,082.19
Pinus 1/2” (Roof Box Car) Rp 60,756,164.38 Rp 60,756,164.38
Pinus 1/2” (Roof Caboose) Rp 50,630,136.99 Rp 50,630,136.99
Pinus 3/4” (Chassis Engine) Rp139,923,287.67 Rp 139,923,287.67
Pinus 3/4” (Chassis Gondola) Rp 88,372,602.74 Rp 88,372,602.74
Pinus 3/4” (Chassis Caboose) Rp 73,643,835.62 Rp 73,643,835.62
Pinus 2" (Body Box Car) Rp100,155,616.44 Rp 100,155,616.44
Finished Rod Stick 1,5D (Boiler) Rp445,642,105.26 Rp 445,642,105.26
Finished Rod Stick 0,75D (Stack) Rp142,181,052.63 Rp 142,181,052.63
Wheel Axle Rp 20,643,840.00 Rp 20,643,840.00
Washerflat Rp 77,414,400.00 Rp 77,414,400.00
Joint Rp 1,792,000.00 Rp 1,792,000.00
String Rp 448,000.00 Rp 448,000.00
Wheel Rp 38,707,200.00 Rp 38,707,200.00
Cartoon Rp 20,160,000.00 Rp 20,160,000.00
Cartoon Linear Rp 16,800,000.00 Rp 16,800,000.00
Label Rp 26,880,000.00 Rp 26,880,000.00
Game Tape Rp 17,920,000.00 Rp 17,920,000.00
Laquar Rp215,040,000.00 Rp 215,040,000.00
Laquar Thinner Rp268,800,000.00 Rp 268,800,000.00
Glue Rp 53,760,000.00 Rp 53,760,000.00
Sand Paper Rp 10,393,600.00 Rp 10,393,600.00
Sand Disc Rp 12,544,000.00 Rp 12,544,000.00
Cat Putih Rp268,800,000.00 Rp 268,800,000.00
Cat Merah Rp268,800,000.00 Rp 268,800,000.00
Cat Biru Rp268,800,000.00 Rp 268,800,000.00
Total Rp 3,073,796,882.83
Nama alat Harga Satuan Jumlah Harga Bulan
Bench Rp 1,050,000.00 3 Rp 3,150,000.00 Januari
Racks Rp 2,960,000.00 1 Rp 2,960,000.00
Spray Booth Rp 2,500,000.00 1 Rp 2,500,000.00
Oven Rp 40,000,000.00 1 Rp 40,000,000.00
Disc sand Rp 2,000,000.00 2 Rp 4,000,000.00
Drill Press Rp 1,083,000.00 6 Rp 6,498,000.00
Cut of Saw Rp 3,236,000.00 1 Rp 3,236,000.00
Planner Rp 1,350,000.00 1 Rp 1,350,000.00
Circle Saw Rp 2,894,000.00 29 Rp 83,926,000.00
Genset Rp 20,000,000.00 2 Rp 40,000,000.00
Jointer Rp 6,800,000.00 6 Rp 40,800,000.00
TOTAL Rp 228,420,000.00 Total

Nama Alat Harga Satuan Jumlah Harga


Lift Truck Rp 50,000,000.00 2 Rp 100,000,000.00 Bulan
Walking Pallet Rp 4,647,000.00 8 Rp 37,176,000.00 Januari

Nama alat Harga Satuan Jumlah Harga


Bench Rp 1,050,000.00 3 Rp 3,150,000.00
Racks Rp 2,960,000.00 1 Rp 2,960,000.00
Spray Booth Rp 2,500,000.00 1 Rp 2,500,000.00
Oven Rp 40,000,000.00 1 Rp 40,000,000.00
Disc sand Rp 2,000,000.00 2 Rp 4,000,000.00
Drill Press Rp 1,083,000.00 6 Rp 6,498,000.00
Cut of Saw Rp 3,236,000.00 1 Rp 3,236,000.00 Total
Planner Rp 1,350,000.00 1 Rp 1,350,000.00
Circle Saw Rp 2,894,000.00 29 Rp 83,926,000.00
Genset Rp 20,000,000.00 2 Rp 40,000,000.00
Jointer Rp 6,800,000.00 6 Rp 40,800,000.00 Bulan
Lift Truck Rp 50,000,000.00 2 Rp 100,000,000.00 Januari
Walking Pallet Rp 4,647,000.00 8 Rp 37,176,000.00
Rp 365,596,000.00

persediaan pembel Rp 109,678,800.00


penyusutan mesin per tahun Rp35,559,600.00
penyusutan mesin per bulan Rp2,963,300.00

Total
biaya atk Rp 2,500,000
Pengeluaran Per Bulan
Tanggal Nama Alat Ref Debet Kredit
1 Bench Rp 3,150,000.00 Rp 3,150,000.00
Racks Rp 2,960,000.00 Rp 2,960,000.00
Spray Booth Rp 2,500,000.00 Rp 2,500,000.00
Oven Rp 40,000,000.00 Rp 40,000,000.00
Disc sand Rp 4,000,000.00 Rp 4,000,000.00
Drill Press Rp 6,498,000.00 Rp 6,498,000.00
Cut of Saw Rp 3,236,000.00 Rp 3,236,000.00
Planner Rp 1,350,000.00 Rp 1,350,000.00
Circle Saw Rp 83,926,000.00 Rp 83,926,000.00
Genset Rp 40,000,000.00 Rp 40,000,000.00
Jointer Rp 40,800,000.00 Rp 40,800,000.00
Total Utang Dagang Rp 228,420,000.00 Rp 228,420,000.00

Pengeluaran Per 3 Bulan


Tanggal Nama Alat Ref Debet Kredit
1 Bench Rp 9,450,000.00 Rp 9,450,000.00
Racks Rp 8,880,000.00 Rp 8,880,000.00
Spray Booth Rp 7,500,000.00 Rp 7,500,000.00
Oven Rp 120,000,000.00 Rp 120,000,000.00
Disc sand Rp 12,000,000.00 Rp 12,000,000.00
Drill Press Rp 19,494,000.00 Rp 19,494,000.00
Cut of Saw Rp 9,708,000.00 Rp 9,708,000.00
Planner Rp 4,050,000.00 Rp 4,050,000.00
Circle Saw Rp 251,778,000.00 Rp 251,778,000.00
Genset Rp 120,000,000.00 Rp 120,000,000.00
Jointer Rp 122,400,000.00 Rp 122,400,000.00
Total Utang Dagang Rp 685,260,000.00

Pengeluaran Per 6 Bulan


Tanggal Nama Alat Ref Debet Kredit
1 Bench Rp 18,900,000.00 Rp 18,900,000.00
Racks Rp 17,760,000.00 Rp 17,760,000.00
Spray Booth Rp 15,000,000.00 Rp 15,000,000.00
Oven Rp 240,000,000.00 Rp 240,000,000.00
Disc sand Rp 24,000,000.00 Rp 24,000,000.00
Drill Press Rp 38,988,000.00 Rp 38,988,000.00
Cut of Saw Rp 19,416,000.00 Rp 19,416,000.00
Planner Rp 8,100,000.00 Rp 8,100,000.00
Circle Saw Rp 503,556,000.00 Rp 503,556,000.00
Genset Rp 240,000,000.00 Rp 240,000,000.00
Jointer Rp 244,800,000.00 Rp 244,800,000.00
Total Utang Dagang Rp 1,370,520,000.00
Nama Harga/m2 Luas
Gudang Bahan Baku Utama Rp 100,000 13.91
Gudang Bahan Baku Pembantu Rp 125,000 22.13
Recieving Rp 100,000 33.24
Produksi Rp 100,000 40327.69
Maintenance Rp 130,000 20.57
Warehousing Rp 125,000 10.00
Shipping Rp 100,000 20.00
Pelayanan Produksi Rp 150,000 126.00
Pelayanan Pabrik Rp 100,000 2046.80
Pelayanan Personil Pabrik Rp 150,000 352.80
Taman Rp 100,000 10.00
Lahan parkir Rp 100,000 7.50
Perkantoran dan Pelayanan Personil Kantor Rp 100,000 597.00
Jumlah

depresiasi ba

Rp 1,480,000 43587.63
64509696844.1795
Total Harga Bulan Tanggal Nama Akun dan keterangan
Rp 1,391,094 Januari 1 Gudang Bahan Baku Utama
Rp 2,765,801 Gudang Bahan Baku Pembantu
Rp 3,323,761 Recieving
Rp 4,032,769,054 Produksi
Rp 2,673,775 Maintenance
Rp 1,250,000 Warehousing
Rp 2,000,000 Shipping
Rp 18,900,000 Pelayanan Produksi
Rp 204,680,000 Pelayanan Pabrik
Rp 52,920,000 Pelayanan Personil Pabrik
Rp 1,000,000 Taman
Rp 750,000 Lahan parkir
Rp 59,700,000 Perkantoran dan Pelayanan Personil Kantor
Rp 4,384,123,485 Total Utang Dagang

Rp348,412,348.55
Ref Debet Kredit
Rp 1,391,094 Rp 1,391,094
Rp 2,765,801 Rp 2,765,801
Rp 3,323,761 Rp 3,323,761
### Rp 4,032,769,054
Rp 2,673,775 Rp 2,673,775
Rp 1,250,000 Rp 1,250,000
Rp 2,000,000 Rp 2,000,000
Rp 18,900,000 Rp 18,900,000
Rp 204,680,000 Rp 204,680,000
Rp 52,920,000 Rp 52,920,000
Rp 1,000,000 Rp 1,000,000
Rp 750,000 Rp 750,000
Rp 59,700,000 Rp 59,700,000
Rp 4,384,123,485
Ongkos Pengoperasian Alat Per Bulan
Nama alat Ongkos Satuan Jumlah Total Ongkos
Bench Rp 700,000.00 3 Rp 2,100,000.00
Racks Rp 1,000,000.00 1 Rp 1,000,000.00
Spray Booth Rp 1,100,000.00 1 Rp 1,100,000.00
Oven Rp 5,000,000.00 1 Rp 5,000,000.00
Disc sand Rp 800,000.00 2 Rp 1,600,000.00
Drill Press Rp 600,000.00 6 Rp 3,600,000.00
Cut of Saw Rp 1,200,000.00 1 Rp 1,200,000.00
Planner Rp 700,000.00 1 Rp 700,000.00
Circle Saw Rp 1,000,000.00 29 Rp 29,000,000.00
Genset Rp 3,500,000.00 2 Rp 7,000,000.00
Jointer Rp 2,500,000.00 6 Rp 15,000,000.00
Lift Truck Rp 7,000,000.00 2 Rp 14,000,000.00
Walking Pallet Rp 2,000,000.00 8 Rp 16,000,000.00
Total Rp 97,300,000.00

Ongkos Pengoperasian Alat Per tahun


Nama alat Ongkos Satuan Jumlah Total Ongkos
Bench Rp 700,000.00 3 Rp 25,200,000.00
Racks Rp 1,000,000.00 1 Rp 12,000,000.00
Spray Booth Rp 1,100,000.00 1 Rp 13,200,000.00
Oven Rp 5,000,000.00 1 Rp 60,000,000.00
Disc sand Rp 800,000.00 2 Rp 19,200,000.00
Drill Press Rp 600,000.00 6 Rp 43,200,000.00
Cut of Saw Rp 1,200,000.00 1 Rp 14,400,000.00
Planner Rp 700,000.00 1 Rp 8,400,000.00
Circle Saw Rp 1,000,000.00 29 Rp 348,000,000.00
Genset Rp 3,500,000.00 2 Rp 84,000,000.00
Jointer Rp 2,500,000.00 6 Rp 180,000,000.00
Lift Truck Rp 7,000,000.00 2 Rp 168,000,000.00
Walking Pallet Rp 2,000,000.00 8 Rp 192,000,000.00
Total Rp 1,167,600,000.00

Ongkos Pengoperasian Alat Per 3 Bulan


Nama alat Ongkos Satuan Jumlah Total Ongkos
Bench Rp 700,000.00 3 Rp 6,300,000.00
Racks Rp 1,000,000.00 1 Rp 3,000,000.00
Spray Booth Rp 1,100,000.00 1 Rp 3,300,000.00
Oven Rp 5,000,000.00 1 Rp 15,000,000.00
Disc sand Rp 800,000.00 2 Rp 4,800,000.00
Drill Press Rp 600,000.00 6 Rp 10,800,000.00
Cut of Saw Rp 1,200,000.00 1 Rp 3,600,000.00
Planner Rp 700,000.00 1 Rp 2,100,000.00
Circle Saw Rp 1,000,000.00 29 Rp 87,000,000.00
Genset Rp 3,500,000.00 2 Rp 21,000,000.00
Jointer Rp 2,500,000.00 6 Rp 45,000,000.00
Lift Truck Rp 7,000,000.00 2 Rp 42,000,000.00
Walking Pallet Rp 2,000,000.00 8 Rp 48,000,000.00
Total Rp 291,900,000.00
Biaya yang Dikeluarkan Per Bulan
Bulan Tanggal Nama Akun dan Keterangan Reff Debet Kredit
Januari 1 Bench Rp 2,100,000.00 Rp 2,100,000.00
Racks Rp 1,000,000.00 Rp 1,000,000.00
Spray Booth Rp 1,100,000.00 Rp 1,100,000.00
Oven Rp 5,000,000.00 Rp 5,000,000.00
Disc sand Rp 1,600,000.00 Rp 1,600,000.00
Drill Press Rp 3,600,000.00 Rp 3,600,000.00
Cut of Saw Rp 1,200,000.00 Rp 1,200,000.00
Planner Rp 700,000.00 Rp 700,000.00
Circle Saw Rp 29,000,000.00 Rp 29,000,000.00
Genset Rp 7,000,000.00 Rp 7,000,000.00
Jointer Rp 15,000,000.00 Rp 15,000,000.00
Lift Truck Rp 14,000,000.00 Rp 14,000,000.00
Walking Pallet Rp 16,000,000.00 Rp 16,000,000.00
Hutang Rp 97,300,000.00

Biaya yang Dikeluarkan Per Tahun


Bulan Tanggal Nama Akun dan Keterangan Reff Debet Kredit
Januari 1 Bench Rp 25,200,000.00 Rp 25,200,000.00
Racks Rp 12,000,000.00 Rp 12,000,000.00
Spray Booth Rp 13,200,000.00 Rp 13,200,000.00
Oven Rp 60,000,000.00 Rp 60,000,000.00
Disc sand Rp 19,200,000.00 Rp 19,200,000.00
Drill Press Rp 43,200,000.00 Rp 43,200,000.00
Cut of Saw Rp 14,400,000.00 Rp 14,400,000.00
Planner Rp 8,400,000.00 Rp 8,400,000.00
Circle Saw Rp 348,000,000.00 Rp 348,000,000.00
Genset Rp 84,000,000.00 Rp 84,000,000.00
Jointer Rp 180,000,000.00 Rp 180,000,000.00
Lift Truck Rp 168,000,000.00 Rp 168,000,000.00
Walking Pallet Rp 192,000,000.00 Rp 192,000,000.00
Hutang Rp 1,167,600,000.00
Tanggal Keterangan Debet Kredit Saldo
1-Jan Saldo Awal
Penjualan produk Rp45,792,268 Rp 45,792,268
Pinus 1/4” (Side Cab) Rp 159,817 Rp 45,632,450
Pinus 1/4” (Front Cab) Rp 63,927 Rp 45,568,523
Pinus 1/4” (Side Tender) Rp 127,854 Rp 45,440,670
Pinus 1/4” (Back Tender) Rp 47,945 Rp 45,392,724
Pinus 1/4” (Side Gondola) Rp 383,562 Rp 45,009,163
Pinus 1/4” (End Gondola) Rp 95,890 Rp 44,913,272
Pinus 1/4” (Side Caboose) Rp 255,708 Rp 44,657,565
Pinus 1/4” (End Caboose) Rp 95,890 Rp 44,561,674
Pinus 1/2” (Roof Cab) Rp 105,479 Rp 44,456,195
Pinus 1/2” (Roof Box Car) Rp 210,959 Rp 44,245,236
Pinus 1/2” (Roof Caboose) Rp 175,799 Rp 44,069,437
Pinus 3/4” (Chassis Engine) Rp 485,845 Rp 43,583,592
Pinus 3/4” (Chassis Gondola) Rp 306,849 Rp 43,276,743
Pinus 3/4” (Chassis Caboose) Rp 255,708 Rp 43,021,035
Pinus 2" (Body Box Car) Rp 347,763 Rp 42,673,272
Finished Rod Stick 1,5D (Boiler) Rp 1,547,368 Rp 41,125,904
Finished Rod Stick 0,75D (Stack) Rp 493,684 Rp 40,632,220
Wheel Axle Rp 71,680 Rp 40,560,540
Washerflat Rp 268,800 Rp 40,291,740
Joint Rp 6,222 Rp 40,285,517
String Rp 1,556 Rp 40,283,962
Wheel Rp 134,400 Rp 40,149,562
Cartoon Rp 70,000 Rp 40,079,562
Cartoon Linear Rp 58,333 Rp 40,021,229
Label Rp 93,333 Rp 39,927,895
Game Tape Rp 62,222 Rp 39,865,673
Laquar Rp 746,667 Rp 39,119,006
Laquar Thinner Rp 933,333 Rp 38,185,673
Glue Rp 186,667 Rp 37,999,006
Sand Paper Rp 36,089 Rp 37,962,917
Sand Disc Rp 43,556 Rp 37,919,362
Cat Putih Rp 933,333 Rp 36,986,029
Cat Merah Rp 933,333 Rp 36,052,695
Cat Biru Rp 933,333 Rp 35,119,362

Rp 10,672,906
Tanggal Jenis-Jenis Biaya Ref Debet Kredit
Biaya ATK Rp 3,200,000.00
1-Jan-19
Kas Rp 3,200,000.00

Biaya PDAM Rp 3,000,000.00


6-Jan-19
Kas Rp 3,000,000.00

Biaya Listrik Rp 8,000,000.00


9-Jan-19
Kas Rp 8,000,000.00

Direktur Rp 25,000,000.00

Kas Rp 25,000,000.00

Manager Rp 15,000,000.00
Kas Rp 15,000,000.00

Supervisor Rp 9,000,000.00

Kas Rp 9,000,000.00

Personalia Rp 5,000,000.00

Kas Rp 5,000,000.00
5-Jan-19
Staff Rp 90,000,000.00

Kas Rp 90,000,000.00

Maintenance Rp 3,800,000.00
Kas Rp 3,800,000.00

Operator Rp 4,400,000.00

Kas Rp 4,400,000.00

Security Officers Rp 6,400,000.00

Kas Rp 6,400,000.00

Biaya Lembur Rp 40,000,000.00


5-Jan-19
Kas Rp 40,000,000.00

Biaya Lembur Rp 40,000,000.00


5-Jan-19
Kas Rp 40,000,000.00
Manager / Pemilik Rp 114,300.00

Kas Rp 114,300.00

Asisten Manager Rp 63,500.00

Kas Rp 63,500.00

Administrasi Rp 93,980.00

Kas Rp 93,980.00

Service and Maintenance Rp 222,250.00


Kas Rp 222,250.00
15-Jan-19
Produksi Rp 1,143,000.00

Kas Rp 1,143,000.00
Office Boy Rp 48,260.00
Kas Rp 48,260.00
Security Officers Rp 55,880.00
Kas Rp 55,880.00
Resepsionis Rp 81,280.00
Kas Rp 81,280.00
Cut of Saw Rp 10,400,000.00
Kas Rp 10,400,000.00
Circle Saw Rp 3,500,000.00
Kas Rp 3,500,000.00
Planner Rp 22,000,000.00
Kas Rp 22,000,000.00
Disc Sand Rp 4,800,000.00
Kas Rp 4,800,000.00

31 Januari Drill Press Rp 6,000,000.00


2018 Kas Rp 6,000,000.00
Bench Rp 4,000,000.00
Kas Rp 4,000,000.00
Genset 7000 V Rp 6,500,000.00
Kas Rp 6,500,000.00
Forklift Rp 20,000,000.00
Kas Rp 20,000,000.00
Belt Conveyor Rp 32,000,000.00
Kas Rp 32,000,000.00
Pinus 1/4” (Side Cab) Rp 2,540,000.00
KAS Rp 2,540,000.00
Pinus 1/4” (Front Cab) Rp 2,540,000.00
KAS Rp 2,540,000.00
Pinus 1/4” (Side Tender) Rp 2,540,000.00
KAS Rp 2,540,000.00
Pinus 1/4” (Back Tender) Rp 2,540,000.00
KAS Rp 2,540,000.00
Pinus 1/4” (Side Gondola) Rp 2,540,000.00
KAS Rp 2,540,000.00
Pinus 1/4” (End Gondola) Rp 2,540,000.00
KAS Rp 2,540,000.00
Pinus 1/4” (Side Caboose) Rp 2,540,000.00
KAS Rp 2,540,000.00
Pinus 1/4” (End Caboose) Rp 2,540,000.00
KAS Rp 2,540,000.00
Pinus 1/2” (Roof Cab) Rp 1,850,000.00
KAS Rp 1,850,000.00
Pinus 1/2” (Roof Box Car) Rp 1,850,000.00
KAS Rp 1,850,000.00
Pinus 1/2” (Roof Caboose) Rp 1,850,000.00
KAS Rp 1,850,000.00
Pinus 3/4” (Chassis Engine) Rp 3,900,000.00
KAS Rp 3,900,000.00
Pinus 3/4” (Chassis Gondola) Rp 3,900,000.00
KAS Rp 3,900,000.00
Pinus 3/4” (Chassis Caboose) Rp 4,700,000.00
KAS Rp 4,700,000.00
Pinus 2" (Body Box Car) Rp 3,000,000.00
KAS Rp 3,000,000.00
Finished Rod Stick 1,5D (Boiler) Rp 850,000.00
KAS Rp 850,000.00
Finished Rod Stick 0,75D (Stack) Rp 750,000.00
1-31 Januari
2019
1-31 Januari
KAS Rp 750,000.00
2019
Wheel Axle Rp 7,800,000.00
KAS Rp 7,800,000.00
Washerflat Rp 6,340,000.00
KAS Rp 6,340,000.00
Joint Rp 4,100,000.00 Rp -
KAS Rp 4,100,000.00
String Rp 6,300,000.00 Rp -
KAS Rp 6,300,000.00
Wheel Rp 7,900,000.00
KAS Rp 7,900,000.00
Cartoon Rp 7,150,000.00 Rp -
KAS Rp 7,150,000.00
Cartoon Linear Rp 7,230,000.00
KAS Rp 7,230,000.00
Label Rp 2,800,000.00 Rp -
KAS Rp 2,800,000.00
Game Tape Rp 3,200,000.00 Rp -
KAS Rp 3,200,000.00
Laquar Rp 4,800,000.00
KAS Rp 4,800,000.00
Laquar Thinner Rp 8,450,000.00 Rp -
KAS Rp 8,450,000.00
Glue Rp 6,900,000.00
KAS Rp 6,900,000.00
Sand Paper Rp 5,230,000.00 Rp -
KAS Rp 5,230,000.00
Sand Disc Rp 5,500,000.00 Rp -
KAS Rp 5,500,000.00
Cat Putih Rp 10,500,000.00
KAS Rp 10,500,000.00
Cat Merah Rp 10,800,000.00 Rp -
KAS Rp 10,800,000.00
Cat Biru Rp 10,800,000.00
KAS Rp 10,800,000.00
packeging material Rp 234,500
finished good Rp 250,000.00
Tanggal No. Akun Keterangan Debet Kredit Saldo
1-Jan-19 Saldo Awal
Penjualan Produk Rp45,792,268 Rp45,792,268
B1 Pembelian pinus 1/4 Rp1,534,247 Rp47,326,514
B2 Pembelian pinus 1/2 Rp2,531,507 Rp49,858,021
B3 Pembelian pinus 3/4 Rp7,364,384 Rp57,222,405
B4 Pembelian pinus 2 Rp8,346,301 Rp65,568,706
B5 Pembelian rod stick 1,5D Rp37,136,842 Rp102,705,548
B6 Pembelian rod stick 0,75D Rp11,848,421 Rp114,553,969
B7 Pembelian Wheel Axle Rp1,720,320 Rp116,274,289
B8 Pembelian WasherFlat Rp6,451,200 Rp122,725,489
B9 Pembelian Joint Rp149,333 Rp122,874,823
B10 Pembelian String Rp37,333 Rp122,912,156
B11 Pembelian Wheel Rp3,225,600 Rp126,137,756
B12 Pembelian Cartoon Rp1,680,000 Rp127,817,756
B13 Pembelian Cartoon Linear Rp1,400,000 Rp129,217,756
B14 Pembelian Label Rp2,240,000 Rp131,457,756
B15 Pembelian GammedTape Rp1,493,333 Rp132,951,089
B16 Pembelian Lacquar Rp17,920,000 Rp150,871,089
B17 Pembelian LacquarThinner Rp4,480,000 Rp155,351,089
B18 Pembelian Glue Rp4,480,000 Rp159,831,089
B19 Pembelian SandPaper Rp866,133 Rp160,697,223
B20 Pembelian SandDisc Rp1,045,333 Rp161,742,556
B21 Pembelian Packing material Rp 234,500 Rp161,977,056
B22 Pembelian Finished Goods Rp 250,000.00 Rp162,227,056
B23 pembelian cat putih Rp22,400,000 Rp184,627,056
B24 pembelian cat biru Rp 22,400,000 Rp207,027,056
B25 pembelian cat merah Rp 22,400,000 Rp229,427,056
Total Rp3,349,174,627
Tanggal Keterangan Debet Kredit Saldo
1-Jan-19 Saldo Awal
Penjualan produk Rp 1,190,598,961 Rp 1,190,598,961
Pinus 1/4” (Side Cab) Rp 3,835,616 Rp 1,186,763,345
Pinus 1/4” (Front Cab) Rp 1,534,247 Rp 1,185,229,098
Pinus 1/4” (Side Tender) Rp 3,068,493 Rp 1,182,160,605
Pinus 1/4” (Back Tender) Rp 1,150,685 Rp 1,181,009,920
Pinus 1/4” (Side Gondola) Rp 9,205,479 Rp 1,171,804,440
Pinus 1/4” (End Gondola) Rp 2,301,370 Rp 1,169,503,071
Pinus 1/4” (Side Caboose) Rp 6,136,986 Rp 1,163,366,084
Pinus 1/4” (End Caboose) Rp 2,301,370 Rp 1,161,064,714
Pinus 1/2” (Roof Cab) Rp 2,531,507 Rp 1,158,533,208
Pinus 1/2” (Roof Box Car) Rp 5,063,014 Rp 1,153,470,194
Pinus 1/2” (Roof Caboose) Rp 4,219,178 Rp 1,149,251,016
Pinus 3/4” (Chassis Engine) Rp 11,660,274 Rp 1,137,590,742
Pinus 3/4” (Chassis Gondola) Rp 7,364,384 Rp 1,130,226,358
Pinus 3/4” (Chassis Caboose) Rp 6,136,986 Rp 1,124,089,372
Pinus 2" (Body Box Car) Rp 8,346,301 Rp 1,115,743,071
Finished Rod Stick 1,5D (Boiler) Rp 37,136,842 Rp 1,078,606,228
Finished Rod Stick 0,75D (Stack) Rp 11,848,421 Rp 1,066,757,807
Wheel Axle Rp 1,720,320 Rp 1,065,037,487
Washerflat Rp 6,451,200 Rp 1,058,586,287
Joint Rp 149,333 Rp 1,058,436,954
String Rp 37,333 Rp 1,058,399,621
Wheel Rp 3,225,600 Rp 1,055,174,021
Cartoon Rp 1,680,000 Rp 1,053,494,021
Cartoon Linear Rp 1,400,000 Rp 1,052,094,021
Label Rp 2,240,000 Rp 1,049,854,021
Game Tape Rp 1,493,333 Rp 1,048,360,687
Laquar Rp 17,920,000 Rp 1,030,440,687
Laquar Thinner Rp 22,400,000 Rp 1,008,040,687
Glue Rp 4,480,000 Rp 1,003,560,687
Sand Paper Rp 866,133 Rp 1,002,694,554
Sand Disc Rp 1,045,333 Rp 1,001,649,221
Cat Putih Rp 22,400,000 Rp 979,249,221
Cat Merah Rp 22,400,000 Rp 956,849,221
Cat Biru Rp 22,400,000 Rp 934,449,221
Air Rp 1,200,000 Rp 933,249,221
Direktur Rp 25,000,000 Rp 908,249,221
Manajer Rp 62,000,000 Rp 846,249,221
Supervisor Rp 33,800,000 Rp 812,449,221
Personalia Rp 6,500,000 Rp 805,949,221
Staff Rp 28,200,000 Rp 777,749,221
Mintenance Rp 18,500,000 Rp 759,249,221
Operator Rp 32,500,000 Rp 726,749,221
Security Officers Rp 16,000,000 Rp 710,749,221
Office Boy Rp 7,900,000 Rp 702,849,221
Material Handling Persons Rp 9,000,000 Rp 693,849,221
Ongkos Pengoperasian Alat Rp 97,300,000 Rp 596,549,221
Jumlah Rp 1,190,598,961 Rp 594,049,740 Rp 47,396,029,500

Rp 46,801,979,760
Tanggal No. Akun Keterangan Debet Kredit
1-Jan-19 Saldo Awal
Penjualan Produk Rp1,190,598,961
B1 Pembelian pinus 1/4 Rp1,534,247
B2 Pembelian pinus 1/2 Rp2,531,507
B3 Pembelian pinus 3/4 Rp7,364,384
B4 Pembelian pinus 2 Rp8,346,301
B5 Pembelian rod stick 1,5D Rp37,136,842
B6 Pembelian rod stick 0,75D Rp11,848,421
B7 Pembelian Wheel Axle Rp1,720,320
B8 Pembelian WasherFlat Rp6,451,200
B9 Pembelian Joint Rp149,333
B10 Pembelian String Rp37,333
B11 Pembelian Wheel Rp3,225,600
B12 Pembelian Cartoon Rp1,680,000
Rp 1,144,204,740 B13 Pembelian Cartoon Linear Rp1,400,000
B14 Pembelian Label Rp2,240,000
B15 Pembelian GammedTape Rp1,493,333
B16 Pembelian Lacquar Rp17,920,000
B17 Pembelian LacquarThinner Rp4,480,000
B18 Pembelian Glue Rp4,480,000
B19 Pembelian SandPaper Rp866,133
B20 Pembelian SandDisc Rp1,045,333
B21 Pembelian Packing material Rp234,500
B22 Pembelian Finished Goods Rp 250,000.00
B23 pembelian cat putih Rp22,400,000
B24 pembelian cat biru Rp22,400,000
B25 pembelian cat merah Rp22,400,000
Total
Saldo

Rp1,190,598,961
Rp1,192,133,208
Rp1,194,664,714
Rp1,202,029,098
Rp1,210,375,399
Rp1,247,512,241
Rp1,259,360,662
Rp1,261,080,982
Rp1,267,532,182
Rp1,267,681,516
Rp1,267,718,849
Rp1,270,944,449
Rp1,272,624,449
Rp1,274,024,449
Rp1,276,264,449
Rp1,277,757,782
Rp1,295,677,782
Rp1,300,157,782
Rp1,304,637,782
Rp1,305,503,916
Rp1,306,549,249
Rp1,306,783,749
Rp1,307,033,749
Rp1,329,433,749
Rp1,351,833,749
Rp1,374,233,749
###
Tanggal Keterangan Debet Kredit Saldo
1-Jan-19 Saldo Awal
Penjualan produk Omset Perbulan Omset Perbulan
Pinus 1/4” (Side Cab) Rp 159,817 #VALUE!
Pinus 1/4” (Front Cab) Rp 63,927 #VALUE!
Pinus 1/4” (Side Tender) Rp 127,854 #VALUE!
Pinus 1/4” (Back Tender) Rp 47,945 #VALUE!
Pinus 1/4” (Side Gondola) Rp 383,562 #VALUE!
Pinus 1/4” (End Gondola) Rp 95,890 #VALUE!
Pinus 1/4” (Side Caboose) Rp 255,708 #VALUE!
Pinus 1/4” (End Caboose) Rp 95,890 #VALUE!
Pinus 1/2” (Roof Cab) Rp 105,479 #VALUE!
Pinus 1/2” (Roof Box Car) Rp 210,959 #VALUE!
Pinus 1/2” (Roof Caboose) Rp 175,799 #VALUE!
Pinus 3/4” (Chassis Engine) Rp 485,845 #VALUE!
Pinus 3/4” (Chassis Gondola) Rp 306,849 #VALUE!
Pinus 3/4” (Chassis Caboose) Rp 255,708 #VALUE!
Pinus 2" (Body Box Car) Rp 347,763 #VALUE!
Finished Rod Stick 1,5D (Boiler) Rp 1,547,368 #VALUE!
Finished Rod Stick 0,75D (Stack) Rp 493,684 #VALUE!
Wheel Axle Rp 71,680 #VALUE!
Washerflat Rp 268,800 #VALUE!
Joint Rp 6,222 #VALUE!
String Rp 1,556 #VALUE!
Wheel Rp 134,400 #VALUE!
Cartoon Rp 70,000 #VALUE!
Cartoon Linear Rp 58,333 #VALUE!
Label Rp 93,333 #VALUE!
Game Tape Rp 62,222 #VALUE!
Laquar Rp 746,667 #VALUE!
Laquar Thinner Rp 933,333 #VALUE!
Glue Rp 186,667 #VALUE!
Sand Paper Rp 36,089 #VALUE!
Sand Disc Rp 43,556 #VALUE!
Cat Putih Rp 933,333 #VALUE!
Cat Merah Rp 933,333 #VALUE!
Cat Biru Rp 933,333 #VALUE!
Air Rp 1,200,000 #VALUE!
Direktur Direktur #VALUE!
Manajer Rp 4 #VALUE!
Supervisor Rp 4 #VALUE!
Personalia Rp 1 #VALUE!
Staff Rp 6 #VALUE!
Mintenance Rp 5 #VALUE!
Operator Rp 9 #VALUE!
Security Officers Rp 5 #VALUE!
Office Boy Rp 3 #VALUE!
Material Handling Persons Rp 4 #VALUE!
Ongkos Pengoperasian
Rp - #VALUE!
Alat
Jumlah Omset Perbulan Rp 11,872,947 Rp 594,049,740
Tanggal Keterangan Debet Kredit
1-Jan-19 Saldo Awal
Penjualan produk Rp 14,287,187,531
Pinus 1/4” (Side Cab) Rp 41,424,658
Pinus 1/4” (Front Cab) Rp 16,569,863
Pinus 1/4” (Side Tender) Rp 33,139,726
Pinus 1/4” (Back Tender) Rp 12,427,397
Pinus 1/4” (Side Gondola) Rp 99,419,178
Pinus 1/4” (End Gondola) Rp 24,854,795
Pinus 1/4” (Side Caboose) Rp 66,279,452
Pinus 1/4” (End Caboose) Rp 24,854,795
Pinus 1/2” (Roof Cab) Rp 27,616,438
Pinus 1/2” (Roof Box Car) Rp 55,232,877
Pinus 1/2” (Roof Caboose) Rp 46,027,397
Pinus 3/4” (Chassis Engine) Rp 135,259,178
Pinus 3/4” (Chassis Gondola) Rp 85,426,849
Pinus 3/4” (Chassis Caboose) Rp 71,189,041
Pinus 2" (Body Box Car) Rp 88,372,603
Finished Rod Stick 1,5D (Boiler) Rp 394,711,579
Finished Rod Stick 0,75D (Stack) Rp 116,715,789
Wheel Axle Rp 20,643,840
Washerflat Rp 77,414,400
Joint Rp 1,792,000
String Rp 448,000
Wheel Rp 38,707,200
Cartoon Rp 20,160,000
Cartoon Linear Rp 16,800,000
Label Rp 26,880,000
Game Tape Rp 17,920,000
Laquar Rp 215,040,000
Laquar Thinner Rp 268,800,000
Glue Rp 53,760,000
Sand Paper Rp 10,393,600
Sand Disc Rp 12,544,000
Cat Putih Rp 268,800,000
Cat Merah Rp 268,800,000
Cat Biru Rp 268,800,000
Air Rp 14,400,000
Direktur Rp 336,000,000
Manajer Rp 744,000,000
Supervisor Rp 405,600,000
Personalia Rp 78,000,000
Staff Rp 338,400,000
Mintenance Rp 222,000,000
Operator Rp 390,000,000
Security Officers Rp 192,000,000
Office Boy Rp 94,800,000
Material Handling Persons Rp 108,000,000
Ongkos Pengoperasian Alat Rp 1,167,600,000
Jumlah Rp 14,287,187,531 Rp 7,018,024,655
Saldo Tanggal
1-Jan-19
Rp 14,287,187,531
Rp 14,245,762,874
Rp 14,229,193,011
Rp 14,196,053,285
Rp 14,183,625,887
Rp 14,084,206,709
Rp 14,059,351,915
Rp 13,993,072,463
Rp 13,968,217,668
Rp 13,940,601,230
Rp 13,885,368,353
Rp 13,839,340,956
Rp 13,704,081,778
Rp 13,618,654,929
Rp 13,547,465,887
Rp 13,459,093,285
Rp 13,064,381,706
Rp 12,947,665,916
Rp 12,927,022,076
Rp 12,849,607,676
Rp 12,847,815,676
Rp 12,847,367,676
Rp 12,808,660,476
Rp 12,788,500,476
Rp 12,771,700,476
Rp 12,744,820,476
Rp 12,726,900,476
Rp 12,511,860,476
Rp 12,243,060,476
Rp 12,189,300,476
Rp 12,178,906,876
Rp 12,166,362,876
Rp 11,897,562,876
Rp 11,628,762,876
Rp 11,359,962,876
Rp 11,345,562,876
Rp 11,009,562,876
Rp 10,265,562,876
Rp 9,859,962,876
Rp 9,781,962,876
Rp 9,443,562,876
Rp 9,221,562,876
Rp 8,831,562,876
Rp 8,639,562,876
Rp 8,544,762,876
Rp 8,436,762,876
Rp 7,269,162,876
Rp 47,396,029,500
No. Akun Keterangan Debet Kredit Saldo
Saldo Awal
Penjualan Produk ### Rp14,287,187,531
B1 Pembelian pinus 1/4 Rp1,534,247 Rp14,288,721,778
B2 Pembelian pinus 1/2 Rp2,531,507 Rp14,291,253,285
B3 Pembelian pinus 3/4 Rp7,364,384 Rp14,298,617,668
B4 Pembelian pinus 2 Rp8,346,301 Rp14,306,963,970
B5 Pembelian rod stick 1,5D Rp37,136,842 Rp14,344,100,812
B6 Pembelian rod stick 0,75D Rp11,848,421 Rp14,355,949,233
B7 Pembelian Wheel Axle Rp1,720,320 Rp14,357,669,553
B8 Pembelian WasherFlat Rp6,451,200 Rp14,364,120,753
B9 Pembelian Joint Rp149,333 Rp14,364,270,086
B10 Pembelian String Rp37,333 Rp14,364,307,419
B11 Pembelian Wheel Rp3,225,600 Rp14,367,533,019
B12 Pembelian Cartoon Rp1,680,000 Rp14,369,213,019
B13 Pembelian Cartoon Linear Rp1,400,000 Rp14,370,613,019
B14 Pembelian Label Rp2,240,000 Rp14,372,853,019
B15 Pembelian Gammed Tape Rp1,493,333 Rp14,374,346,353
B16 Pembelian Lacquar Rp17,920,000 Rp14,392,266,353
B17 Pembelian Lacquar Thinner Rp4,480,000 Rp14,396,746,353
B18 Pembelian Glue Rp4,480,000 Rp14,401,226,353
B19 Pembelian Sand Paper Rp866,133 Rp14,402,092,486
B20 Pembelian SandDisc Rp1,045,333 Rp14,403,137,819
B21 Pembelian Packing material Rp234,500 Rp14,403,372,319
B22 Pembelian Finished Goods Rp 250,000.00 Rp14,403,622,319
B23 pembelian cat putih Rp22,400,000 Rp14,426,022,319
B24 pembelian cat biru Rp22,400,000 Rp14,448,422,319
B25 pembelian cat merah Rp22,400,000 Rp14,470,822,319
Total Rp373,625,451,480
PT.TOY TRAIN MANUFACTURING
HARGA POKOK PENJUALAN
JANUARI 2019

BAHAN LANGSUNG
Persediaan Awal Rp 2,582,347,690
Pembelian Rp256,149,740
Beban Angkut Pembelian Rp7,000,000 +
Rp 263,149,740
Retur Pembelian dan Pengurangan Harga Rp 5,000,000
Potongan Pembelian Rp 20,000,000 +
Rp25,000,000
Pembelian Bersih Rp 619,000,000
Barang tersedia untuk dijual Rp 891,518,600
Persediaan Akhir Rp 294,200,000
Biaya Bahan Langsung Rp 1,804,718,600

TENAGA KERJA LANGSUNG


Biaya Tenaga Kerja Rp 41,500,000
Biaya Lembur Rp 12,780,642 +
Biaya Primer Rp 54,280,642

OVERHEAD
Bahan Tidak Langsung Rp 28,000,000
Upah Tidak Langsung Rp 7,500,000
Depresiasi Mesin Rp2,963,300
Asuransi Rp14,500,000
Harga Pokok Produksi Rp 297,649,740 +
Rp 350,613,040

BARANG SETENGAH JADI


Persediaan Awal Rp 100,000,000
Persediaan Akhir Rp 85,000,000 -
Biaya Lepas Pabrik Rp 15,000,000

BARANG JADI
Persediaan Awal Rp 400,000,000
Persediaan Akhir Rp 340,000,000 -
Rp 60,000,000

Harga Pokok Penjualan Rp 2,422,762,023


PT.TOY TRAIN MANUFACTURING
HARGA POKOK PENJUALAN
PER KUARTAL

BAHAN LANGSUNG
Persediaan Awal Rp 7,747,043,071
Pembelian Rp768,449,221
Beban Angkut Pembelian Rp21,000,000 +
Rp 789,449,221
Retur Pembelian dan Pengurangan Harga Rp 15,000,000
Potongan Pembelian Rp 60,000,000 +
Rp75,000,000
Pembelian Bersih Rp 1,857,000,000
Barang tersedia untuk dijual Rp 2,674,555,800
Persediaan Akhir Rp 882,600,000
Biaya Bahan Langsung Rp 5,414,155,800

TENAGA KERJA LANGSUNG


Biaya Tenaga Kerja Rp 124,500,000
Biaya Lembur Rp 38,341,926 +
Biaya Primer Rp 162,841,926

OVERHEAD
Bahan Tidak Langsung Rp 84,000,000
Upah Tidak Langsung Rp 22,500,000
Depresiasi Mesin Rp8,889,900
Asuransi Rp43,500,000
Harga Pokok Produksi Rp 892,949,221 +
Rp 1,051,839,121

BARANG SETENGAH JADI


Persediaan Awal Rp 100,000,000
Persediaan Akhir Rp 85,000,000 -
Biaya Lepas Pabrik Rp 15,000,000

BARANG JADI
Persediaan Awal Rp 1,200,000,000
Persediaan Akhir Rp 1,020,000,000 -
Rp 180,000,000

Harga Pokok Penjualan Rp 7,298,286,068

PT.TOY TRAIN MANUFACTURING


HARGA POKOK PENJUALAN
PER 6 BULAN

BAHAN LANGSUNG
Persediaan Awal Rp 15,494,086,142
Pembelian Rp1,536,898,441
Beban Angkut Pembelian Rp42,000,000 +
Rp 1,578,898,441
Retur Pembelian dan Pengurangan Harga Rp 30,000,000
Potongan Pembelian Rp 120,000,000 +
Rp150,000,000
Pembelian Bersih Rp 3,714,000,000
Barang tersedia untuk dijual Rp 5,349,111,600
Persediaan Akhir Rp 5,295,600,000
Biaya Bahan Langsung Rp 14,358,711,600

TENAGA KERJA LANGSUNG


Biaya Tenaga Kerja Rp 249,000,000
Biaya Lembur Rp 76,683,852 +
Biaya Primer Rp 325,683,852

OVERHEAD
Bahan Tidak Langsung Rp 168,000,000
Upah Tidak Langsung Rp 45,000,000
Depresiasi Mesin Rp17,779,800
Asuransi Rp87,000,000
Harga Pokok Produksi Rp 1,785,898,441 +
Rp 2,103,678,241

BARANG SETENGAH JADI


Persediaan Awal Rp 600,000,000
Persediaan Akhir Rp 510,000,000 -
Biaya Lepas Pabrik Rp 90,000,000

BARANG JADI
Persediaan Awal Rp 2,400,000,000
Persediaan Akhir Rp 2,040,000,000 -
Rp 360,000,000

Harga Pokok Penjualan Rp 18,066,972,135

PT.TOY TRAIN MANUFACTURING


HARGA POKOK PENJUALAN
TAHUN
BAHAN LANGSUNG
Persediaan Awal Rp 30,988,172,283
Pembelian Rp3,073,796,883
Beban Angkut Pembelian Rp84,000,000 +
Rp 3,157,796,883
Retur Pembelian dan Pengurangan Harga Rp 60,000,000
Potongan Pembelian Rp 240,000,000 +
Rp300,000,000
Pembelian Bersih Rp 7,428,000,000
Barang tersedia untuk dijual Rp 10,698,223,200
Persediaan Akhir Rp 3,530,400,000
Biaya Bahan Langsung Rp 21,656,623,200

TENAGA KERJA LANGSUNG


Biaya Tenaga Kerja Rp 498,000,000
Biaya Lembur Rp 153,367,705 +
Biaya Primer Rp 651,367,705

OVERHEAD
Bahan Tidak Langsung Rp 336,000,000
Upah Tidak Langsung Rp 90,000,000
Depresiasi Mesin Rp35,559,600
Asuransi Rp174,000,000
Harga Pokok Produksi Rp 3,571,796,883 +
Rp 4,207,356,483

BARANG SETENGAH JADI


Persediaan Awal Rp 1,200,000,000
Persediaan Akhir Rp 1,020,000,000 -
Biaya Lepas Pabrik Rp 180,000,000

BARANG JADI
Persediaan Awal Rp 4,800,000,000
Persediaan Akhir Rp 4,080,000,000 -
Rp 720,000,000

Harga Pokok Penjualan Rp 29,073,144,270


hutang jangka p Rp 38,735,215

PT.
Laporan Harga Pokok Produki
Bulan Januari

Rp 1,807,643,383 KETERANGAN
PEMBELIAN DAN BIAYA
Persediaan Awal ###
Pembelian Bahan Baku ###
Total Bahan Baku ###
Persediaan Akhir
Bahan Baku Terpakai
+
+ TENAGA KERJA
- Biaya Tenaga Kerja Rp 41,500,000.00
Biaya Lembur Rp 8,558.47
Asuransi Rp 14,500,000.00
Biaya Primer

OVERHEAD PABRIK
Ongkos Pengoperasian Alat Rp 97,300,000.00
Penyusutan Mesin Rp 2,963,300.00
Perlengkapan Perusahaan Rp 2,500,000.00
Biaya Listrik Rp 8,000,000.00
Biaya PDAM Rp 3,000,000.00

HARGA POKOK PENJUALAN

180
+
+
-
+
+
-
+
+
-
oduki

-
Rp 2,838,497,430.52

+
Rp 56,008,558.47

+
Rp 113,763,300.00

Rp 3,008,269,288.98
PT.TOY TRAIN MANUFACTURING
LAPORAN LABA RUGI
JANUARI 2019
PENJUALAN BERSIH
Penjualan produk Rp 1,190,598,961

HARGA POKOK PRODUKSI/PENJUALAN


Persediaan barang jadi (awal) Rp 400,000,000
Harga pokok produksi Rp 297,649,740 +
Total barang tersedia untuk dijual Rp 697,649,740
Persediaan barang jadi (akhir) Rp 340,000,000 -
Harga pokok penjualan Rp 357,649,740

LABA KOTOR (GROSS PROFIT) Rp 832,949,221


BIAYA-BIAYA OPERASIONAL
Biaya perlengkapan kantor Rp 800,000
Biaya listrik dan telpon kantor Rp 8,000,000
Biaya OMH Rp 319,935,000
Biaya air kantor Rp 3,000,000
Biaya penyusutan kantor Rp -
Biaya penyusutan alat Rp2,963,300.00
Biaya asuransi Rp 14,500,000 +
Rp 349,198,300
Rp 483,750,921

LABA SEBELUM PAJAK

Pajak penghasilan

LABA BERSIH (NET PROFIT)


bayar dimuka

PT.TOY TRAIN MANUFACTURING


LAPORAN LABA RUGI
PER KUARTAL
PENJUALAN BERSIH
Penjualan produk Rp 3,571,796,883

HARGA POKOK PRODUKSI/PENJUALAN


Persediaan barang jadi (awal) Rp 1,200,000,000
Harga pokok produksi Rp 892,949,221 +
Total barang tersedia untuk dijual Rp 2,092,949,221
Persediaan barang jadi (akhir) Rp 1,020,000,000 -
Harga pokok penjualan Rp 1,072,949,221
LABA KOTOR (GROSS PROFIT) Rp 2,498,847,662
BIAYA-BIAYA OPERASIONAL
Biaya perlengkapan kantor Rp 2,400,000
Biaya listrik dan telpon kantor Rp 24,000,000
Biaya OMH Rp 959,805,000
Biaya air kantor Rp 9,000,000
Biaya penyusutan kantor Rp -
Biaya penyusutan alat Rp8,889,900.00
Biaya asuransi Rp 43,500,000 +
Rp 1,047,594,900
Rp 1,451,252,762

LABA SEBELUM PAJAK

Pajak penghasilan

LABA BERSIH (NET PROFIT)

PT.TOY TRAIN MANUFACTURING


LAPORAN LABA RUGI
PER 6 BULAN
PENJUALAN BERSIH
Penjualan produk Rp 7,143,593,766

HARGA POKOK PRODUKSI/PENJUALAN


Persediaan barang jadi (awal) Rp 2,400,000,000
Harga pokok produksi Rp 1,785,898,441 +
Total barang tersedia untuk dijual Rp 4,185,898,441
Persediaan barang jadi (akhir) Rp 2,040,000,000 -
Harga pokok penjualan Rp 2,145,898,441

LABA KOTOR (GROSS PROFIT) Rp 4,997,695,324


BIAYA-BIAYA OPERASIONAL
Biaya perlengkapan kantor Rp 4,800,000
Biaya listrik dan telpon kantor Rp 48,000,000
Biaya OMH Rp 1,919,610,000
Biaya air kantor Rp 18,000,000
Biaya penyusutan kantor Rp -
Biaya penyusutan alat Rp17,779,800.00
Biaya asuransi Rp 87,000,000 +
Rp 2,095,189,800
Rp 2,902,505,524
LABA SEBELUM PAJAK

Pajak penghasilan

LABA BERSIH (NET PROFIT)

PT.TOY TRAIN MANUFACTURING


LAPORAN LABA RUGI
PER TAHUN
PENJUALAN BERSIH
Penjualan produk Rp 14,287,187,531

HARGA POKOK PRODUKSI/PENJUALAN


Persediaan barang jadi (awal) Rp 4,800,000,000
Harga pokok produksi Rp 3,571,796,883 +
Total barang tersedia untuk dijual Rp 8,371,796,883
Persediaan barang jadi (akhir) Rp 4,080,000,000 -
Harga pokok penjualan Rp 4,291,796,883

LABA KOTOR (GROSS PROFIT) Rp 9,995,390,648


BIAYA-BIAYA OPERASIONAL
Biaya perlengkapan kantor Rp 9,600,000
Biaya listrik dan telpon kantor Rp 96,000,000
Biaya OMH Rp 3,839,220,000
Biaya air kantor Rp 36,000,000
Biaya penyusutan kantor Rp -
Biaya penyusutan alat Rp35,559,600.00
Biaya asuransi Rp 174,000,000 +
Rp 4,190,379,600
Rp 5,805,011,048

LABA SEBELUM PAJAK

Pajak penghasilan

LABA BERSIH (NET PROFIT)


-

Rp 483,750,921

Rp 297,649,740 -

Rp 186,101,180
Rp 148,880,944

-
-

Rp 1,451,252,762

Rp 892,949,221 -

Rp 558,303,541

-
Rp 2,902,505,524

Rp 1,785,898,441 -

Rp 1,116,607,083

Rp 5,805,011,048

Rp 3,571,796,883 -

Rp 2,233,214,166
biaya Pengeluaran Gaji Karyawan per Bulan

Tingkatan Biaya Pekerja Asuransi Jumlah Pekerja


Direktur Rp 25,000,000.00 Rp 3,000,000.00 1
Manajer Rp 15,000,000.00 Rp 2,000,000.00 4
Supervisor Rp 8,000,000.00 Rp 1,800,000.00 4
Personalia Rp 5,000,000.00 Rp 1,500,000.00 1
Staff Rp 4,500,000.00 Rp 1,200,000.00 6
Mintenance Rp 3,500,000.00 Rp 1,000,000.00 5
Operator Rp 3,500,000.00 Rp 1,000,000.00 9
Security Officers Rp 3,000,000.00 Rp 1,000,000.00 5
Office Boy Rp 2,300,000.00 Rp 1,000,000.00 3
Material Handling Persons Rp 2,000,000.00 Rp 1,000,000.00 4
Total Rp 14,500,000.00 42

Rp 134,615.38
Rp 16,826.92

Total Pengeluaran untuk Pembayaran Gaji Karyawan Per Tahun


Tingkatan Biaya Pekerja Asuransi Jumlah Pekerja
Direktur Rp 25,000,000.00 Rp 3,000,000.00 1
Manajer Rp 15,000,000.00 Rp 2,000,000.00 4
Supervisor Rp 8,000,000.00 Rp 1,800,000.00 4
Personalia Rp 5,000,000.00 Rp 1,500,000.00 1
Staff Rp 4,500,000.00 Rp 1,200,000.00 6
Mintenance Rp 3,500,000.00 Rp 1,000,000.00 5
Operator Rp 3,500,000.00 Rp 1,000,000.00 9
Security Officers Rp 3,000,000.00 Rp 1,000,000.00 5
Office Boy Rp 2,300,000.00 Rp 1,000,000.00 3
Material Handling Persons Rp 2,000,000.00 Rp 1,000,000.00 4
Total 42
n

Total Biaya Per Bulan Total Biaya Per Tahun


Rp 28,000,000.00 Rp 336,000,000.00
Rp 62,000,000.00 Rp 744,000,000.00
Rp 33,800,000.00 Rp 405,600,000.00
Rp 6,500,000.00 Rp 78,000,000.00 saldo awal Rp 2,582,347,690.28
Rp 28,200,000.00 Rp 338,400,000.00 hutang usaha
Rp 18,500,000.00 Rp 222,000,000.00
Rp 32,500,000.00 Rp 390,000,000.00
Rp 16,000,000.00 Rp 192,000,000.00
Rp 7,900,000.00 Rp 94,800,000.00
Rp 9,000,000.00 Rp 108,000,000.00
Rp 242,400,000.00 Rp 2,908,800,000.00

Bulan Tanggal
Januari 1

Per Tahun
Total Biaya Per Tahun
Rp 336,000,000.00
Rp 744,000,000.00
Rp 405,600,000.00
Rp 78,000,000.00
Rp 338,400,000.00 Total
Rp 222,000,000.00
Rp 390,000,000.00
Rp 192,000,000.00
Rp 94,800,000.00
Rp 108,000,000.00
Rp 2,908,800,000.00
Rp 2,071,745,740.24
Rp 6,455,869,225.70

Rp 3,873,521,535.42

Nama Akun dan keterangan Ref Debet Kredit


Direktur Rp 28,000,000.00 Rp 28,000,000.00

Manajer Rp 62,000,000.00 Rp 62,000,000.00


Supervisor Rp 33,800,000.00 Rp 33,800,000.00
Personalia Rp 6,500,000.00 Rp 6,500,000.00
Staff Rp 28,200,000.00 Rp 28,200,000.00
Mintenance Rp 18,500,000.00 Rp 18,500,000.00
Operator Rp 32,500,000.00 Rp 32,500,000.00
Security Officers Rp 16,000,000.00 Rp 16,000,000.00
Office Boy Rp 7,900,000.00 Rp 7,900,000.00
Material Handling Persons Rp 9,000,000.00 Rp 9,000,000.00
Total Kas Rp 242,400,000.00 Rp 242,400,000.00
PT. TOY TRAIN MANUFACTURING
NERACA
PERTANGGAL 1 JANUARI 2019

AKTIVA 1-Jan-19
AKTIVA LANCAR
Kas Rp 2,460,700,015
Deposito Rp 263,149,740
piutang dagang Rp1,190,598,961
piutang karyawan Rp242,400,000
Persediaan Rp 2,582,347,690
uang muka pembelian Rp 1,807,643,383
pajak dibayar dimuka Rp178,589,844
TOTAL AKTIVA LANCAR Rp 8,725,429,634

AKTIVA TETAP
Tanah Rp700,000,000
Bangunan Rp500,000,000
Rp3,751,455,000 peralatan produksi Rp228,420,000
peralatan kantor Rp5,000,000
inventaris kantor Rp166,000,000
material handling Rp2,152,035,000
depresiasi bangunan Rp348,412,349
depresiasi peralatan produksi Rp2,963,300
depresiasi peralatan kantor Rp400,000
depresiasi material handling Rp142,802,333
TOTAL AKTIVA TETAP Rp4,246,032,982

TOTAL AKTIVA Rp12,971,462,615


PT. TOY TRAIN MANUFACTURING
NERACA NERACA SALD
PERTANGGAL 1 JANUARI 2019
Ref

PASIVA 28-Apr-19 101


KEWAJIBAN LANCAR (utang jangka pendek) 102
utang bank Rp 38,735,215 103
104
utang usaha Rp3,873,521,535 105
utang pajak Rp178,589,844 106
107
pendapatan diterima di muka Rp 148,880,944 108
cadangan pergantian peralatan mesin produksi Rp109,678,800 109
TOTAL KEWAJIBAN LANCAR Rp4,349,406,339 301
401
KEWAJIBAN JANGKA PANJANG (utang jangka panjang) 501
502
kredit investasi Rp10,000,000 503
TOTAL KEWAJIBAN JANGKA PANJANG Rp10,000,000 504
505
506
507
MODAL (EKUITAS) 509
modal saham Rp8,550,000,000 510
511
saldo tahun berjalan Rp3,855,000,000 512
TOTAL MODAL Rp12,405,000,000 601
701
TOTAL PASIVA Rp16,764,406,339 TOTAL
NERACA SALDO PERIODE JANUARI
Saldo Akhir
Nama Akun
Debet Kredit
Kas umum Rp - Rp -
Bank mandiri Rp - Rp -
Persediaan bahan baku
Rp - Rp -
Aset Tanah dan Bangunan
Rp - Rp -
Perlengkapan kantorRp - Rp -
Perlengkapan pabrikRp - Rp -
Mesin Rp - Rp -
Kendaraan Rp - Rp -
Material handling Rp - Rp -
Modal pemilik Rp - Rp -
Pendapatan usaha Rp - Rp -
Beban gaji Rp - Rp -
Beban overhead pabrik
Rp - Rp -
Beban listrik dan telpon
Rp - Rp -
Beban air Rp - Rp -
Beban perlengkapan kantor
Rp - Rp -
Beban asuransi Rp - Rp -
Beban peny. Bangunan Rp - Rp -
Beban peny. Kendaraan Rp - Rp -
Beban peny. PerlengkapanRp kantor -
Beban peny. PerlengkapanRp pabrik -
Beban peny. Material handling
Rp -
Pendapatan bunga Bank Rp - Rp -
Bahan baku habis pakaiRp -
TOTAL Rp - Rp -
Nama Alat Harga Satuan Jumlah Harga Bulan
Lift Truck Rp 35,000,000.00 2 Rp 70,000,000.00 Januari
Walking Pallet Rp 4,647,000.00 5 Rp 23,235,000.00
Dumpt Truck Rp 186,700,000.00 1 Rp 186,700,000.00
Tenaga Manusia Rp 4,000,000.00 10 Rp 40,000,000.00
TOTAL Rp 319,935,000.00 Total

dep Rp20,662,333.33

truck box Rp 243,000,000 4 Rp 972,000,000


dumpt truck Rp 286,700,000 3 Rp 860,100,000
Rp 2,152,035,000

dep Rp142,802,333.33
Tanggal Nama Akun dan keterangan Ref Debet Kredit
1 Lift Truck Rp 70,000,000 Rp 70,000,000
Walking Pallet Rp 23,235,000 Rp 23,235,000

Tenaga Manusia Rp 40,000,000 Rp 40,000,000


Total Utang Dagang Rp 133,235,000 Rp 133,235,000
INVESTASI PREDIKSI LABA SETELA
Pembelian Aktiva tetap Rp4,246,032,982 Tahun ke-1 Tahun ke-2
Kebutuhan Modal kerja Rp 2,582,347,690 Rp 936,000,000 Rp 1,860,000,000
Usia Ekonomis 6 Tahun

AKTIVA TETAP
Harga Perolehan (Cost) Rp4,246,032,982
Nilai Sisa (Salvege) Rp 981,000,000
Umur Ekonomis (Life) 6 Tahun
PREDIKSI LABA SETELAH PAJAK
Tahun ke-3 Tahun ke-4 Tahun ke-5 Tahun ke-6
Rp2,470,000,000 Rp1,195,000,000 Rp879,000,000 Rp719,000,000

KELAYAKAN INVESTASI
ARR Payback
45% 4 tahun
38%
Tanggal Uraian Ref Debet Kredit
Saldo awal Rp 2,582,347,690 Rp -
10 Januari 2019 Pembayaran listrik dan telpon Rp 8,000,000
10 Januari 2019 Pembayaran air Rp 3,000,000
19 Januari 2019 Penjualan hasil produksi 1 minggu Rp 274,753,606
31 Januari 2019 Pengadaan barang kantor Rp 5,000,000
1-Feb-19 Penyusutan perlengkapan kantor Rp400,000.00
2-Feb-19 Penyusutan peralatan Rp2,963,300.00
2-Feb-19 Penyusutan Bangunan Rp348,412,348.55
10-Feb-19 Penyusutan perlengkapan pabrik Rp2,963,300.00
11-Feb-19 Penyusutan material handling Rp20,662,333.33
12-Feb-19 biaya lain-lain Rp 5,000,000
TOTAL Rp 2,857,101,297 Rp 396,401,282

SKENARIO 1
TAHUN 0 TAHUN 1 TAHUN 2 TAHUN 3
IN FLOW
Hutang Rp 1,628,870,000
Modal Sendiri Rp 1,628,870,000
Net profit + depresiasi Rp 518,535,372 Rp 518,535,372 Rp 518,535,372

OUT FLOW
Tanah Rp 2,000,000,000
Gedung Rp 440,000,000
Peralatan mesin Rp 118,400,000
Inventoris kantor Rp 13,840,000
Material handling Rp 178,000,000
Amortisasi Rp 277,651,405 Rp 299,863,518 Rp 323,852,599
Total Outflow Rp 2,750,240,000 Rp 277,651,405 Rp 299,863,518 Rp 323,852,599

Net Cash Inflow - Outflow 0 Rp 240,883,967 Rp 218,671,854 Rp 194,682,773


Kas Awal 0 0 Rp 240,883,967 Rp 459,555,821
Kas Akhir 0 Rp 240,883,967 Rp 459,555,821 Rp 654,238,594

SKENARIO 2
TAHUN 0 TAHUN 1 TAHUN 2 TAHUN 3
IN FLOW
Hutang Rp 1,954,644,000
Modal Sendiri Rp 1,303,096,000
Net profit + depresiasi Rp 513,844,226 Rp 513,844,226 Rp 513,844,226

OUT FLOW
Tanah Rp 2,000,000,000
Gedung Rp 440,000,000
Peralatan mesin Rp 118,400,000
Inventoris kantor Rp 13,840,000
Material handling Rp 178,000,000
Amortisasi Rp 333,181,686 Rp 359,836,221 Rp 388,623,119
Total Outflow Rp 2,750,240,000 Rp 333,181,686 Rp 359,836,221 Rp 388,623,119

Net Cash Inflow - Outflow 0 Rp 180,662,540 Rp 154,008,005 Rp 125,221,107


Kas Awal 0 0 Rp 180,662,540 Rp 334,670,545
Kas Akhir 0 Rp 180,662,540 Rp 334,670,545 Rp 459,891,652
Saldo
Rp2,582,347,690
Rp2,574,347,690
Rp2,571,347,690
Rp2,846,101,297
Rp2,841,101,297
Rp2,840,701,297
Rp2,837,737,997
Rp2,489,325,648
Rp2,486,362,348
Rp2,465,700,015
Rp2,460,700,015

TAHUN 4 TAHUN 5

Rp 518,535,372 Rp 518,535,372

Rp 349,760,807 Rp 407,961,005
Rp 349,760,807 Rp 407,961,005

Rp 168,774,565 Rp 110,574,367
Rp 654,238,594 Rp 823,013,159
Rp 823,013,159 Rp 933,587,526

TAHUN 4 TAHUN 5

Rp 513,844,226 Rp 513,844,226
Rp 419,712,968 Rp 453,290,006
Rp 419,712,968 Rp 453,290,006

Rp 94,131,258 Rp 60,554,220
Rp 459,891,652 Rp 554,022,910
Rp 554,022,910 Rp 614,577,130
Biaya Produksi
Nama Harga
Gaji Rp 242,400,000.00
OMH Rp 319,935,000.00
Listrik/bulan Rp 8,000,000.00
Air/bulan Rp 3,000,000.00
Biaya Lain Lain Rp 5,000,000.00
Total Rp 578,335,000.00
Penentuan Harga Jual
Produksi/hari 373
Produksi/bulan 9698
Keuntungan yang diharapkan Rp1,190,598,960.94
Harga Jual/produk
Biaya Produksi
Hari Kerja 26
Produksi/hari 373 Rp 1,597,580.26
Produksi/bulan 9698 gaji lembur Rp 12,780,642.06
Produksi/tahun 116376
Biaya Tenaga Kerja Produksi Rp 41,500,000.00 Rp 11,448,066.93
Tenaga Kerja Perunit Rp 4,279.23 Rp 297,649,740.24
Biaya Material Rp 256,149,740.24
Material Perunit Rp 26,412.64
Harga Pokok Produksi Rp 30,691.87 Rp 122,767.47
Harga Jual Produk Rp 122,767.47 Rp 1,190,598,960.94
Agent Discount 30%
Net Sales Rp 85,937.23
Gross Profit (Laba Kotor) Rp 178,012.84 Rp 92,075.61
Omset Perhari Rp 45,792,267.73 Rp 1,726,368,493.37
Omset Perbulan Rp 1,190,598,960.94 PAJAK
Omset Pertahun Rp 14,287,187,531.31
listrik/bulan Rp 8,000,000.00 Rp 297,649,740.24
air/bulan Rp 3,000,000.00
OMH Rp 319,935,000.00
Biaya Perlengkapan Kantor Rp 5,000,000.00

depresiasi peralatan kantor Rp400,000.00


Rp 1,190,598,960.94
Rp 45,792,267.73

Rp 357,179,688.28
Rp 178,589,844.14
TENAGA KERJA TIDAK LANGSUNG

Jumlah Total Biaya Per


Tingkatan Biaya Pekerja Total Biaya Per Tahun
Pekerja Bulan
Direktur Rp 25,000,000.00 1 Rp 25,000,000.00 Rp 300,000,000.00
Manajer Rp 15,000,000.00 4 Rp 60,000,000.00 Rp 720,000,000.00
Supervisor Rp 8,000,000.00 4 Rp 32,000,000.00 Rp 384,000,000.00
Personalia Rp 5,000,000.00 1 Rp 5,000,000.00 Rp 60,000,000.00
Staff Rp 4,500,000.00 6 Rp 27,000,000.00 Rp 324,000,000.00
Mintenance Rp 3,500,000.00 5 Rp 17,500,000.00 Rp 210,000,000.00
Security Officers Rp 3,000,000.00 5 Rp 15,000,000.00 Rp 180,000,000.00
Office Boy Rp 2,300,000.00 3 Rp 6,900,000.00 Rp 82,800,000.00
Total 29 Rp 188,400,000.00 Rp 2,260,800,000.00

TENAGA KERJA LANGSUNG

Jumlah Total Biaya Per


Tingkatan Biaya Pekerja Total Biaya Per Tahun
Pekerja Bulan
Operator Rp 3,500,000.00 9 Rp 31,500,000.00 Rp 378,000,000.00
Material Handling Persons Rp 2,000,000.00 4 Rp 8,000,000.00 Rp 96,000,000.00
Total 13 Rp 39,500,000.00 Rp 474,000,000.00
TENAGA KERJA TIDAK LANGSUNG
Kapasitas produksi perbulan 9698
Biaya Tenaga Kerja Tidak Langsung perbulan Rp 188,400,000.00
Biaya Tenaga Kerja perunit Rp19,427
Biaya Tenaga kerja tidak langsung per kuartal Rp565,200,000
Biaya Tenaga kerja tidak langsung per 6 bulan Rp1,130,400,000
Biaya Tenaga kerja tidak langsung per tahun Rp2,260,800,000.00

TENAGA KERJA LANGSUNG


Kapasitas produksi perbulan 9698
Biaya Tenaga Kerja Langsung perbulan Rp 39,500,000.00
Biaya Tenaga Kerja perunit Rp4,073
Biaya Tenaga kerja tidak langsung per kuartal Rp118,500,000
Biaya Tenaga kerja tidak langsung per 6 bulan Rp237,000,000
Biaya Tenaga kerja tidak langsung per tahun Rp474,000,000
PACKING
Biaya Jumlah Produk Total Biaya Packing
Packing/produk Per hari Per bulan Per Kuartal Per 6 bulan Per tahun Per hari Per bulan
Rp 2,500.00 373 9698 29094 58188 116376 Rp 932,500.00 Rp 24,245,000
SHIPING
Biaya Shipping
Total Biaya Packing Produk Jumlah Pallet
perpallet
Per Kuartal Per 6 bulan Per tahun Material besar 5 Rp250,000.00
Rp 72,735,000 Rp 145,470,000 Rp 290,940,000 Material kecil 2 Rp180,000.00
NG
Total Biaya
Shipping
Rp1,250,000
Rp360,000
Nama alat Harga Satuan Jumlah Harga
Bench Rp 1,050,000.00 3 Rp 3,150,000
Racks Rp 2,960,000.00 1 Rp 2,960,000
Spray Booth Rp 2,500,000.00 1 Rp 2,500,000
Oven Rp 40,000,000.00 1 Rp 40,000,000
Disc sand Rp 2,000,000.00 2 Rp 4,000,000
Drill Press Rp 1,083,000.00 6 Rp 6,498,000
Cut of Saw Rp 3,236,000.00 1 Rp 3,236,000
Planner Rp 1,350,000.00 1 Rp 1,350,000
Circle Saw Rp 2,894,000.00 29 Rp 83,926,000
Genset Rp 20,000,000.00 2 Rp 40,000,000
Jointer Rp 6,800,000.00 6 Rp 40,800,000
Lift Truck Rp 50,000,000.00 2 Rp 100,000,000
Walking PalletRp 4,647,000.00 8 Rp 37,176,000

You might also like