Praktikum Terintegrasi 4
Praktikum Terintegrasi 4
Praktikum Terintegrasi 4
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
Bulan
Januari
Bulan
Januari
Pengeluaran Per bulan
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
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
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
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
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
Kas Rp 6,400,000.00
Kas Rp 114,300.00
Kas Rp 63,500.00
Administrasi Rp 93,980.00
Kas Rp 93,980.00
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
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
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 JADI
Persediaan Awal Rp 400,000,000
Persediaan Akhir Rp 340,000,000 -
Rp 60,000,000
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
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 JADI
Persediaan Awal Rp 1,200,000,000
Persediaan Akhir Rp 1,020,000,000 -
Rp 180,000,000
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
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 JADI
Persediaan Awal Rp 2,400,000,000
Persediaan Akhir Rp 2,040,000,000 -
Rp 360,000,000
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 JADI
Persediaan Awal Rp 4,800,000,000
Persediaan Akhir Rp 4,080,000,000 -
Rp 720,000,000
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
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
Pajak penghasilan
Pajak penghasilan
Pajak penghasilan
Pajak penghasilan
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
Rp 134,615.38
Rp 16,826.92
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
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
dep Rp20,662,333.33
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
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
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
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
Rp 357,179,688.28
Rp 178,589,844.14
TENAGA KERJA TIDAK LANGSUNG