DAFTAR TABEL

MODUL I
Tabel 2.1 Pengadaan Alat Produksi ........................................................................ II-2
Tabel 2.2 BOM Alpha ............................................................................................. II-3
Tabel 2.3 BOM Betha ............................................................................................. II-3
Tabel 2.4 Daftar Gaji Karyawan PT. STATIC PIT ................................................ II-6
Tabel 2.5 Anggaran BOP ........................................................................................ II-7
Tabel 2.6 Biaya Lain-lain periode April 2012 ........................................................ II-8
Tabel 2.7 Rekapitulasi Transaksi ............................................................................ II-8
Tabel 4.1 Kartu Persediaan Besi Pipa ..................................................................... IV-1
Tabel 4.2 Kartu Persediaan Besi 40x60 .................................................................. IV-2
Tabel 4.3 Kartu Persediaan Fiberglass .................................................................... IV-2
Tabel 4.4 Kartu Persediaan Spons .......................................................................... IV-3
Tabel 4.5 Kartu Persediaan Sekrup ......................................................................... IV-3
Tabel 4.6 Kartu Persediaan Roda dan Pedal ........................................................... IV-4
Tabel 4.7 Kartu Persediaan Cat............................................................................... IV-4
Tabel 4.8 Kartu Persediaan Thinner ....................................................................... IV-5
Tabel 4.9 Kartu Persediaan Kardus......................................................................... IV-5
Tabel 4.10 Jurnal Umum......................................................................................... IV-6
Tabel 4.11 Analisis Jurnal Penyesuaian .................................................................. IV-13
Tabel 4.12 Alokasi BOP ......................................................................................... IV-15
Tabel 4.13 Anggaran BOP ...................................................................................... IV-15
Tabel 4.14 Alokasi BOP yang Dibebankan ............................................................ IV-16
Tabel 4.15 Alokasi BOP setiap Pesanan ................................................................. IV-16
Tabel 4.16 Buku Besar Kas..................................................................................... IV-18
Tabel 4.17 Buku Besar Piutang Dagang ................................................................. IV-20
Tabel 4.18 Buku Besar Piutang Karyawan ............................................................. IV-21
Tabel 4.19 Buku Besar Persediaan Bahan Baku ..................................................... IV-21
Tabel 4.20 Buku Besar Bahan Pembantu ............................................................... IV-22
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Tabel 4.21 Buku Besar WIP Bahan Baku ............................................................... IV-24

Tabel 4.22 Buku Besar WIP BTKL ........................................................................ IV-25
Tabel 4.23 Buku Besar WIP BOP ........................................................................... IV-25
Tabel 4.24 Buku Besar Barang Jadi ........................................................................ IV-26
Tabel 4.25 Buku Besar Persekot Dagang ............................................................... IV-26
Tabel 4.26 Buku Besar Tanah ................................................................................. IV-27
Tabel 4.27 Buku Besar Bangunan .......................................................................... IV-27
Tabel 4.28 Buku Besar Akumulasi Depresiasi Bangunan ...................................... IV-27
Tabel 4.29 Buku Besar Akumulasi Depresiasi Mesin Produksi ............................. IV-28
Tabel 4.30 Buku Besar Akumulasi Depresiasi Kendaraan ..................................... IV-28
Tabel 4.31 Buku Besar Akumulasi Depresiasi Peralatan Kantor ........................... IV-28
Tabel 4.32 Buku Besar Mesin Produksi ................................................................. IV-29
Tabel 4.33 Buku Besar Kendaraan ......................................................................... IV-29
Tabel 4.34 Buku Besar Peralatan Kantor ............................................................... IV-29
Tabel 4.35 Buku Besar Utang Dagang.................................................................... IV-30
Tabel 4.36 Buku Besar Utang Wesel ...................................................................... IV-30
Tabel 4.37 Buku Besar Utang Bunga...................................................................... IV-31
Tabel 4.38 Buku Besar Utang PPH ......................................................................... IV-31
Tabel 4.39 Buku Besar Utang PPN ......................................................................... IV-31
Tabel 4.40 Buku Besar Modal ................................................................................ IV-32
Tabel 4.41 Buku Besar Prive .................................................................................. IV-32
Tabel 4.42 Buku Besar Penjualan ........................................................................... IV-33
Tabel 4.43 Buku Besar BOP Sesungguhnya ........................................................... IV-33
Tabel 4.44 Buku Besar Depresiasi Bangunan ......................................................... IV-34
Tabel 4.45 Buku Besar Biaya Depresiasi Mesin Produksi ..................................... IV-35
Tabel 4.46 Buku Besar Biaya Reparasi dan Pemeliharaan Mesin Produksi ........... IV-35
Tabel 4.47 Buku Besar Biaya Reparasi dan Pemeliharaan Kendaraan .................. IV-35
Tabel 4.48 Buku Besar Biaya Listrik Pabrik .......................................................... IV-36
Tabel 4.49 Buku Besar Biaya Gaji Mandor ............................................................ IV-36
Tabel 4.50 Buku Besar Biaya Karyawan Non Produksi ......................................... IV-37

Tabel 4.51 Buku Besar Biaya Asuransi .................................................................. IV-37

Tabel 4.52 Buku Besar Biaya Listrik dan Telepon ................................................. IV-37
Tabel 4.53 Buku Besar Biaya Langganan Surat Kabar .......................................... IV-38
Tabel 4.54 Buku Besar Biaya Karyawan Produksi ................................................. IV-38
Tabel 4.55 Buku Besar Biaya Reparasi dan Pemeliharaan Kendaraan .................. IV-39
Tabel 4.56 Buku Besar Biaya Bunga ...................................................................... IV-39
Tabel 4.57 Buku Besar Biaya Angkut Penjualan .................................................... IV-39
Tabel 4.58 Kartu Harga Pokok PesananPesanan 1 ................................................. IV-41
Tabel 4.59 Kartu Harga Pokok PesananPesanan 2 ................................................. IV-42
Tabel 4.60 Kartu Harga Pokok PesananPesanan 3 ................................................. IV-42
Tabel 4.61 Laporan Harga Pokok Produksi ............................................................ IV-43
Tabel 4.62 Neraca Lajur.......................................................................................... IV-44
Tabel 4.63 Laporan Laba Rugi Periode April 2012 ................................................ IV-46
Tabel 4.64 Neraca Akhir ......................................................................................... IV-47
Tabel 4.65 BOP per departemen ............................................................................. V-2

MODUL II
Tabel 2.1

Pengadaan Alat Produksi................................................................. II-2

Tabel 2.2

Tabel BOM Kursi Lipat .................................................................. II-3

Tabel 2.3

Daftar Bahan Baku .......................................................................... II-3

Tabel 2.4

Daftar Gaji Karyawan PT. ADDITAMA ........................................ II-6

Tabel 2.5

Anggaran BOP Periode April 2013 ................................................. II-7

Tabel 2.6

Rekapitulasi Transaksi .................................................................... II-8

Tabel 4.1

Kartu Gudang Besi Pipa .................................................................. IV-2

Tabel 4.2

Kartu Gudang Keling ...................................................................... IV-2

Tabel 4.3

Kartu Gudang Plat Sambungan ....................................................... IV-2

Tabel 4.4

Kartu Gudang Bantalan Kaki .......................................................... IV-3

Tabel 4.5

Kartu Gudang Sandaran Kursi ........................................................ IV-3

Tabel 4.6

Kartu Gudang Dudukan Kursi ......................................................... IV-3

Tabel 4.7

Kartu Gudang Cat Besi.................................................................... IV-4

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Tabel 4.8

Kartu Gudang Tinner....................................................................... IV-4

Tabel 4.9

Tabel Alokasi BOP .......................................................................... IV-6

Tabel 4.10

Tabel Alokasi BOP Sesungguhnya ................................................. IV-6

Tabel 4.11

Tabel Alokasi BOP Sesungguhnya ................................................. IV-6

Tabel 4.12

Tabel Pembebanan Biaya Administrasi .......................................... IV-7

Tabel 4.13

Tabel Alokasi Biaya Depresiasi Bangunan ke- ............................... IV-7

Tabel 4.14

Tabel Rekapitulasi BOP Sesungguhnya .......................................... IV-8

Tabel 4.15

Tabel Alokasi BOP yang dibebankan ............................................. IV-8

Tabel 4.16

Tabel Alokasi BOP Sesungguhnya ................................................. IV-9

Tabel 4.17

Tabel Selisih BOP ........................................................................... IV-9

Tabel 4.18

Jurnal Umum ................................................................................... IV-11

Tabel 4.19

AJP .................................................................................................. IV-16

Tabel 4.20

Buku Besar Kas ............................................................................... IV-19

Tabel 4.21

Buku Besar Piutang Dagang............................................................ IV-22

Tabel 4.22

Buku Besar Persekot Pembelian...................................................... IV-23

Tabel 4.23

Buku Besar Persediaan Bahan ......................................................... IV-24

Tabel 4.24

Buku Besar Persediaan WIP Departemen Fabrikasi ....................... IV-26

Tabel 4.25

Buku Besar Persediaan WIP Departemen Assembly ...................... IV-27

Tabel 4.26

Buku Besar Persediaan WIP Departemen Finishing ....................... IV-28

Tabel 4.27

Buku Besar Barang Jadi .................................................................. IV-29

Tabel 4.28

Buku Besar Persekot Asuransi ........................................................ IV-29

Tabel 4.29

Buku Besar Persekot PPN ............................................................... IV-30

Tabel 4.30

Buku Besar Persekot PPH ............................................................... IV-30

Tabel 4.31

Buku Besar Piutang Karyawan........................................................ IV-31

Tabel 4.32

Buku Besar Tanah ........................................................................... IV-31

Tabel 4.33

Buku Besar Bangunan ..................................................................... IV-32

Tabel 4.34

Buku Besar Akumulasi Depresiasi Bangunan................................. IV-32

Tabel 4.35

Buku Besar Akumulasi Depresiasi Mesin Produksi........................ IV-33

Tabel 4.36

Buku Besar Akumulasi Depresiasi Kendaraan ............................... IV-33

Tabel 4.37

Buku Besar Akumulasi Depresiasi Peralatan Kantor ...................... IV-34

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Tabel 4.38

Buku Besar Mesin Produksi ............................................................ IV-34

Tabel 4.39

Buku Besar Kendaraan .................................................................... IV-35

Tabel 4.40

Buku Besar Peralatan Kantor .......................................................... IV-35

Tabel 4.41

Buku Besar Utang Dagang .............................................................. IV-36

Tabel 4.42

Buku Besar Utang Wesel ................................................................ IV-36

Tabel 4.43

Buku Besar Utang Bunga ................................................................ IV-37

Tabel 4.44

Buku Besar Utang PPN ................................................................... IV-37

Tabel 4.45

Buku Besar Utang PPH ................................................................... IV-38

Tabel 4.46

Buku Besar Modal ........................................................................... IV-38

Tabel 4.47

Buku Besar Penjualan ..................................................................... IV-39

Tabel 4.48

Buku Besar Biaya Depresiasi Bangunan ......................................... IV-40

Tabel 4.49

Buku Besar Biaya Depresiasi Mesin Produksi ................................ IV-40

Tabel 4.50

Buku Besar Biaya Reparasi dan Pemeliharaan Mesin Produksi

......................................................................................................... IV-41

Tabel 4.51

Buku Besar Biaya Reparasi dan Pemeliharaan Kendaraan ............. IV-41

Tabel 4.52

Buku Besar Biaya Listrik Pabrik ..................................................... IV-42

Tabel 4.53

Buku Besar Biaya Gaji Karyawan Non Produksi ........................... IV-42

Tabel 4.54

Buku Besar Biaya Asuransi............................................................. IV-43

Tabel 4.55

Buku Besar Biaya Alat Tulis ........................................................... IV-43

Tabel 4.56

Buku Besar Biaya Listrik dan Telepon ........................................... IV-44

Tabel 4.57

Buku Besar Biaya Langganan Surat Kabar ..................................... IV-44

Tabel 4.58

Buku Besar Biaya Gaji Karyawan Produksi ................................... IV-45

Tabel 4.59

Buku Besar Biaya Komisi ............................................................... IV-45

Tabel 4.60

Neraca Lajur .................................................................................... IV-47

Tabel 4.61

Laporan HPP Departemen Fabrikasi ............................................... IV-50

Tabel 4.62

Laporan HPP Departemen Assembly .............................................. IV-51

Tabel 4.63

Laporan HPP Departemen Finishing ............................................... IV-52

Tabel 4.64

Laba Rugi ........................................................................................ IV-53

Tabel 4.65

Neraca Akhir ................................................................................... IV-54

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MODUL III
Tabel 3.1 Kartu Persediaan Besi Pipa ................................................................... III-1
Tabel 3.2 Kartu Persediaan Keling ....................................................................... III-2
Tabel 3.3 Kartu Persediaan Plat Sambungan ........................................................ III-2
Tabel 3.4 Kartu Persediaan Bantalan Kaki .......................................................... III-3
Tabel 3.5 Kartu Persediaan Sandaran Kursi ........................................................ III-4
Tabel 3.6 Kartu Persediaan Dudukan Kursi.......................................................... III-4
Tabel 3.7 Kartu Persediaan Cat Besi .................................................................... III-5
Tabel 3.8 Kartu Persediaan Thinner ..................................................................... III-5
Tabel 3.9 Jurnal Umum......................................................................................... III-6
Tabel 3.10 Buku Besar Kas................................................................................... III-15
Tabel 3.11 Buku Besar Piutang Dagang ............................................................... III-17
Tabel 3.12 Buku Besar Persediaan Bahan ............................................................ III-19
Tabel 3.13 Buku Besar Persediaan WIP .............................................................. III-21
Tabel 3.14 Buku Besar Barang Jadi ..................................................................... III-23
Tabel 3.15 Buku Besar Persekot Asuransi ........................................................... III-24
Tabel 3.16 Buku Besar Persekot PPn .................................................................. III-24
Tabel 3.17 Buku Besar Persekot PPh ................................................................... III-25
Tabel 3.18 Buku Besar Persekot Dagang ............................................................ III-25
Tabel 3.19 Buku Besar Piutang Karyawan .......................................................... III-26
Tabel 3.20 Buku Besar Tanah .............................................................................. III-27
Tabel 3.21 Buku Besar Bangunan ....................................................................... III-27
Tabel 3.22 Buku Besar Akumulasi Depresiasi Bangunan .................................... III-28
Tabel 3.23 Buku Besar Mesin Produksi ............................................................... III-28
Tabel 3.24 Buku Besar Akumulasi Depresiasi Mesin .......................................... III-29
Tabel 3.25 Buku Besar Kendaraan ...................................................................... III-29
Tabel 3.26 Buku Besar Akumulasi Depresiasi Kendaraan .................................. III-30
Tabel 3.27 Buku Besar Peralatan Kantor ............................................................. III-30
Tabel 3.28 Buku Besar Akumulasi Depresiasi Peralatan Kantor ......................... III-31
Tabel 3.29 Buku Besar Utang Dagang.................................................................. III-31

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Tabel 3.30 Buku Besar Utang Wesel ................................................................... III-33

Tabel 3.31 Buku Besar Utang Bunga.................................................................... III-33
Tabel 3.32 Buku Besar Utang PPn........................................................................ III-34
Tabel 3.33 Buku Besar Utang PPh........................................................................ III-34
Tabel 3.34 Buku Besar Laba Ditahan ................................................................... III-35
Tabel 3.35 Buku Besar Selisih Pembukuan ......................................................... III-35
Tabel 3.36 Buku Besar Modal Usaha ................................................................... III-36
Tabel 3.37 Buku Besar Penjualan ........................................................................ III-36
Tabel 3.38 Buku Besar Harga Pokok Penjualan .................................................. III-37
Tabel 3.39 Buku Besar Biaya Depresiasi Penjualan ............................................ III-37
Tabel 3.40 Buku Besar Biaya Depresiasi Mesin Produksi ................................... III-38
Tabel 3.41 Buku Besar Biaya Reparasi dan Pemeliharaan Mesin Produksi ......... III-38
Tabel 3.42 Buku Besar Biaya Reparasi dan Pemeliharaan Kendaraan ................ III-39
Tabel 3.43 Buku Besar Biaya Listrik Pabrik ........................................................ III-39
Tabel 3.44 Buku Besar Biaya Asuransi Pabrik ..................................................... III-40
Tabel 3.45 Buku Besar Biaya Gaji Karyawan Non Produksi ............................... III-40
Tabel 3.46 Buku Besar Biaya Alat Tulis .............................................................. III-41
Tabel 3.47 Buku Besar Biaya Listrik dan Telepon .............................................. III-41
Tabel 3.48 Buku Besar Biaya Langganan Surat Kabar ........................................ III-42
Tabel 3.49 Buku Besar Biaya Gaji Karyawan Produksi ....................................... III-42
Tabel 3.50 Buku Besar Biaya Komisi .................................................................. III-43
Tabel 3.51 Neraca Lajur........................................................................................ III-44
Tabel 3.52 Laporan Laba Rugi ............................................................................ III-47
Tabel 3.53 Neraca Akhir ...................................................................................... III-48

MODUL IV
Tabel 2.1 Proyeksi Peningkatan Produk PT. ADDITAMA .................................. II-2
Tabel 2.2 Alternatif Investasi Mesin Beli Baru .................................................... II-3
Tabel 2.3 Alternatif Investasi Mesin Beli Bekas .................................................. II-3
Tabel 2.4 Alternatif Investasi Mesin Sewa .......................................................... II-3

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Tabel 2.5 Informasi Aset Perusahaan .................................................................. II-4

Tabel 4.1 Pinjaman ke Bank 4 .............................................................................. IV-2
Tabel 4.2 Angsuran per Tahun .............................................................................. IV-3
Tabel 4.3 Rekapitulasi Arus Kas .......................................................................... IV-6
Tabel 4.4 Depresiasi Gergaji Besi (Mesin Baru) .................................................. IV-14
Tabel 4.5 Depresiasi Mesin Bending (Mesin Baru) ............................................. IV-15
Tabel 4.6 Depresiasi Mesin Bending (Mesin Baru) .............................................. IV-16
Tabel 4.7 Depresiasi Las Listrik (Mesin Baru) ..................................................... IV-17
Tabel 4.8 Depresiasi Kompresor Cat (Mesin Baru) .............................................. IV-18
Tabel 4.9 Depresiasi Gergaji Besi (Mesin Bekas) ................................................ IV-19
Tabel 4.10 Depresiasi Mesin Bending (Mesin Bekas) ......................................... IV-20
Tabel 4.11 Depresiasi Mesin Bending (Mesin Bekas) .......................................... IV-20
Tabel 4.12 Depresiasi Las Listrik (Mesin Besar) ................................................. IV-22
Tabel 4.13 Depresiasi Kompresor Cat (Mesin Bekas) .......................................... IV-22
Tabel 4.14 Horizon Perencanaan Alternatif Mesin Baru ..................................... IV-25
Tabel 4.15 Horizon Perencanaan Alternatif Mesin Bekas .................................... IV-27
Tabel 4.16 Horizon Perencanaan Alternatif Sewa Mesin ..................................... IV-29
Tabel 4.17 Estimasi Aliran Kas Alternatif Mesin Baru ........................................ IV-32
Tabel 4.18 Estimasi Aliran Kas per Tahun Alternatif Mesin Baru ...................... IV-32
Tabel 4.19 Estimasi Aliran Kas Alternatif Mesin Bekas ...................................... IV-33
Tabel 4.20 Estimasi Aliran Kas per Tahun Alternatif Mesin Bekas ..................... IV-34
Tabel 4.21 Estimasi Aliran Kas Alternatif Sewa Mesin ....................................... IV-34
Tabel 4.22 Estimasi Aliran Kas per Tahun Alternatif Sewa Mesin ...................... IV-35
Tabel 4.23 Faktor P/F ........................................................................................... IV-37
Tabel 4.24 PWr Alternatif Beli Mesin Baru ......................................................... IV-38
Tabel 4.25 PWe Alternatif Beli Mesin Baru ......................................................... IV-38
Tabel 4.26 Perhitungan Interpolasi ...................................................................... IV-38
Tabel 4.27 PWr Alternatif Beli Mesin Bekas ....................................................... IV-38
Tabel 4.28 PWe Alternatif Beli Mesin Bekas ....................................................... IV-39
Tabel 4.29 PWr Alternatif Sewa Mesin ................................................................ IV-39

xvi

Tabel 4.30 PWe Alternatif Sewa Mesin ............................................................... IV-39

Tabel 4.31 Aliran Kas Netto ................................................................................. IV-40
Tabel 4.32 Aliran Kas Metode Nilai Sekarang ..................................................... IV-40
Tabel 4.33 Aliran Kas Metode Periode Pengembalian ......................................... IV-41
Tabel 4.34 Break Event Point Mesin Baru ........................................................... IV-42
Tabel 4.35 Break Event Point Mesin Bekas ......................................................... IV-43
Tabel 4.36 Break Event Point Mesin Sewa........................................................... IV-44

xvii