BERLIAN BEAUTY CLINIK

Laba/Rugi (Perbandingan Periode)

Dari 01 Jan 2014 - 31 Dec 2014 ke 01 Jan 2015 - 31 Dec 2015

01 Jan 2014 Ke 31 01 Jan 2015 Ke 31 01 Jan 2016 Ke 31

Description
Des 2014 Des 2015 Des 2016
Pendapatan
PENJUALAN/PENDAPATAN JASA & PRODUK 3,443,228,575.00 3,268,113,450.00 2,617,112,500.00
PENJUALAN PERAWATAN 827,125,000.00 856,108,000.00 736,085,000.00
PENJUALAN TINDAKAN DOKTER 2,263,437,000.00 2,220,492,500.00 1,880,210,000.00
PENJUALAN BARANG/BAHAN 488,705,000.00 350,822,200.00 395,926,000.00
Sales Term Discount -136,038,325.00 -159,309,250.00 -395,108,500.00
Sales Term Discount IDR -100.00 0.00
Jumlah Pendapatan 3,443,228,575.00 3,268,113,450.00 2,617,112,500.00
Harga Pokok Penjualan
HPP & BEBAN TIDAK LANGSUNG 1,870,811,113.17 1,739,114,802.81 1,147,626,997.96
HARGA POKOK PENJUALAN/RODUKSI 1,089,955,423.17 819,232,796.81 370,778,551.96
HPP PERAWATAN 215,714,048.32 171,753,932.83 77,636,161.44
HPP TINDAKAN DOKTER 501,871,694.22 422,987,637.56 182,081,297.92
HPP- BARANG/BAHAN 324,929,933.15 186,896,662.21 89,727,708.53
HPP PEMBELIAN LAIN-LAIN 53,831,626.90 37,594,564.20 21,333,384.07
Potongan Pembelian -6,391,879.41 0.00
BEBAN GAJI/BALAS JASA 780,855,690.00 919,882,006.00 776,848,446.00
GAJI DOKTER & ASS 373,102,625.00 432,027,550.00 340,452,925.00
GAJI POKOK 47,075,000.00 49,589,375.00 49,500,000.00
LEMBUR 2,925,000.00
INSENTIF 326,027,625.00 381,929,375.00 285,293,125.00
BPJS 4,2% 0.00 508,800.00 2,734,800.00
GAJI BEAUTICIAN 344,821,985.00 428,135,716.00 393,360,691.00
GAJI POKOK 204,512,870.00 233,809,000.00 213,190,655.00
TUNJANGAN JABATAN 10,400,000.00 8,550,000.00 7,650,000.00
TUNJANGAN MAKAN 18,450,000.00 26,150,000.00 24,175,000.00
LEMBUR 15,592,490.00 25,378,481.00 13,170,006.00
INSENTIF 80,491,625.00 102,930,875.00 96,654,750.00
TUNJANGAN TRANSPORT 15,375,000.00 29,350,000.00 27,350,000.00
BPJS 4,2% 0.00 1,967,360.00 11,170,280.00
KOMISI & PENCAPAIAN OMZET 62,931,080.00 59,718,740.00 43,034,830.00
KOMISI PENJUALAN 38,747,955.00 31,767,240.00 22,834,830.00
KOMISI PENCAPAIAN OMZET 24,183,125.00 27,951,500.00 20,200,000.00
Jumlah Harga Pokok Penjualan 1,870,811,113.17 1,739,114,802.81 1,147,626,997.96
LABA KOTOR 1,572,417,461.83 1,528,998,647.19 1,469,485,502.04
Beban Operasi
BEBAN USAHA PERUSAHAAN 605,579,678.00 662,702,316.00 579,066,490.00
Biaya Marketing 56,549,020.00 10,865,100.00 7,970,000.00
Biaya Promosi 29,527,750.00 3,725,000.00 375,000.00
Komisi Jasa Promosi 5,170,000.00 1,000,000.00 0.00
Komisi Penjualan Marketing 170.00 0.00
BROSUR, STICKER, STEMPEL DLL 21,851,100.00 6,140,100.00 7,595,000.00
BIAYA GAJI / BALAS JASA 222,556,470.00 252,823,077.00 255,229,640.00
GAJI (Adm, Sales, Offoce Boy dll) 151,653,000.00 162,996,000.00 165,387,503.00
UPAH HARIAN 600,000.00 0.00
LEMBUR BULANAN 8,903,470.00 10,864,977.00 7,545,717.00
PESANGON 3,000,000.00
TUNJANGAN TRANSPORT 10,500,000.00 15,900,000.00 15,700,000.00
TUNJANGAN LOKASI/JABATAN 9,900,000.00 10,200,000.00 9,750,000.00
TUNJANGAN MAKAN 11,700,000.00 14,100,000.00 13,925,000.00
THR/BONUS AKHIR TH 29,300,000.00 36,559,420.00 32,600,000.00
BPJS 4,2% 0.00 2,202,680.00 7,321,420.00
KESEJAHTERAAN KARYAWAN 8,880,820.00 211,500.00 3,343,000.00
SPORT DAN REKREASI 8,805,820.00 0.00 3,343,000.00
OBAT-OBATAN 75,000.00 211,500.00 0.00
PERABOTAN & PERALATAN. EXPENSES 3,315,500.00 786,000.00 0.00
 PERBAIKAN DAN PERAWATAN 2,806,000.00 786,000.00 0.00
SPARE PART/PERLENGKAPAN PERABOT 509,500.00 0.00
MESIN & PERALATAN 8,730,065.00 13,248,881.00 10,240,500.00
PERBAIKAN DAN PERAWATAN 3,019,000.00 8,680,800.00 7,398,500.00
BAHAN BAKAR (BBM) 5,681,065.00 3,433,081.00 2,842,000.00
OLI & PELUMAS 30,000.00 0.00
SPARE PART 0.00 85,000.00 0.00
SEWA 0.00 1,050,000.00 0.00
BEBAN BANGUNAN & PERLENGKAPANNYA 56,864,254.00 79,657,496.00 71,068,810.00
PERBAIKAN DAN PERAWATAN 4,802,000.00 10,858,200.00 9,428,200.00
PERLENGKAPAN /SPARE PART DLL 12,554,325.00 11,544,556.00 7,544,500.00
UTILITIES (PLN & PDAM) 39,507,929.00 57,254,740.00 54,096,110.00
BEBAN KOMUNIKASI 7,838,475.00 10,077,542.00 10,901,185.00
TELEPHONE & TELEX 7,618,475.00 8,934,542.00 9,048,685.00
POSTAGE & TELEGRAPH 220,000.00 1,143,000.00 1,852,500.00
BEBAN KANTOR 57,018,040.00 41,827,290.00 25,879,560.00
ATK / STATIONARY 8,678,910.00 7,179,400.00 3,579,025.00
CETAK, COPY DLL 2,522,850.00 2,508,650.00 1,035,050.00
COMPUTER SUPPLIES 1,074,000.00 1,828,000.00 1,588,000.00
CAFETARIA 28,272,425.00 21,047,950.00 17,384,985.00
WORKING INTRUMENT / SERAGAM &
16,469,855.00 9,263,290.00 2,292,500.00
ATRIBUTNYA
DONATION / SUMBANGAN 370,119.00 2,086,900.00 150,000.00
INTERN 370,119.00 2,086,900.00 150,000.00
PROFESIONAL SERVICE 172,000,000.00 240,000,000.00 185,000,000.00
MANAGEMEN FEE/KONSULTAN 172,000,000.00 240,000,000.00 185,000,000.00
ENTERTAINMENT EXPENSES 4,166,000.00 3,062,530.00 2,403,900.00
ENTERTAIMENT EXP. 4,166,000.00 3,062,530.00 2,403,900.00
TAXES AND LICENSE (Pajak & Retribusi) 6,929,915.00 8,056,000.00 6,879,895.00
By. PBB & PAJAK LAINNYA 1,062,515.00 0.00 2,112,895.00
DOCUMENTTARY TAX /Perizinan 5,280,400.00 2,196,000.00 0.00
VEHICTE,REGISTRATION & RETRIBUTION 587,000.00 5,860,000.00 4,767,000.00
BANK CHARGES 361,000.00 0.00
EXPORT DOCUMENT 361,000.00 0.00
Jumlah Beban Operasi 605,579,678.00 662,702,316.00 579,066,490.00
PENDAPATAN OPERASI 966,837,783.83 866,296,331.19 890,419,012.04
Pendapatan dan Beban Lain
Pendapatan lain
PENDAPATAN DILUAR USAHA 2,385,075.78 1,237,313.79 1,505,558.38
PENDAPATA CHARGE BANK EDC 1,403,950.01 577,430.87 324,526.00
BUNGA BANK 981,125.77 659,882.92 1,181,032.38
Jumlah Pendapatan lain 2,385,075.78 1,237,313.79 1,505,558.38
Beban lain-lain
BEBAN DILUAR USAHA 4,808,794.69 2,325,863.76 1,191,344.77
BIAYA ADMINITRASI BANK 4,636,099.22 2,264,613.27 1,180,333.77
PAJAK JASA GIRO 172,695.47 61,250.49 11,011.00
Jumlah Beban lain-lain 4,808,794.69 2,325,863.76 1,191,344.77
Jumlah Pendapatan dan Beban Lain -2,423,718.91 -1,088,549.97 314,213.61
LABA(RUGI) BERSIH (Before Tax) 964,414,064.92 865,207,781.22 890,733,225.65
Pajak Penghasilan 0.00 8,358,500.00 19,060,000.00
LABA(RUGI) BERSIH (After Tax) 964,414,064.92 856,849,281.22 871,673,225.65
 BERLIAN BEAUTY CLINIK
Laba/Rugi (Multi Periode)
Period Januari 2017 to Mei 2017

Description September 2017 Jumlah D

Pendapatan e
Pendapatan
PENJUALAN/PENDAPATAN JASA & PRODUK 138,283,400.00 1,517,837,200.00 s PENJUALAN/PENDAPATAN JASA &
PENJUALAN PERAWATAN 43,480,000.00 491,605,000.00 c PRODUK
PENJUALAN PERAWATAN
ri
PENJUALAN TINDAKAN DOKTER 94,300,000.00 1,055,550,000.00 PENJUALAN TINDAKAN DOKTER
p
PENJUALAN BARANG/BAHAN 25,295,000.00 246,585,000.00 ti PENJUALAN BARANG/BAHAN
Sales Term Discount -24,791,600.00 -275,902,800.00 o Sales Term Discount
Jumlah Pendapatan 138,283,400.00 1,517,837,200.00 Jumlah
n Pendapatan
Harga Pokok Penjualan Harga Pokok Penjualan
HPP & BEBAN TIDAK LANGSUNG 71,588,772.44 725,648,626.08 HPP & BEBAN TIDAK LANGSUNG
HARGA POKOK PENJUALAN/RODUKSI 23,087,338.44 244,841,786.08 HARGA POKOK
HPP PERAWATAN 5,087,101.65 54,127,335.12 PENJUALAN/RODUKSI
HPP PERAWATAN
HPP TINDAKAN DOKTER 11,250,575.60 112,815,912.34 HPP TINDAKAN DOKTER
HPP- BARANG/BAHAN 6,230,458.82 64,848,405.99 HPP- BARANG/BAHAN
HPP PEMBELIAN LAIN-LAIN 519,202.38 13,050,132.62 HPP PEMBELIAN LAIN-LAIN
BEBAN GAJI/BALAS JASA 48,501,434.00 480,806,840.00 BEBAN GAJI/BALAS JASA
GAJI DOKTER & ASS 20,047,799.00 203,834,947.00 GAJI DOKTER & ASS
GAJI POKOK 3,850,000.00 33,125,000.00 GAJI POKOK
LEMBUR 300,000.00 5,700,000.00 LEMBUR
INSENTIF 15,511,625.00 162,706,625.00 INSENTIF
BPJS KETENAGAKERJAAN (4,2%) 190,800.00 1,717,200.00 BPJS KETENAGAKERJAAN
BPJS KESEHATAN (4%) 195,374.00 586,122.00 (4,2%)
BPJS KESEHATAN (4%)
GAJI BEAUTICIAN 28,288,304.00 258,016,437.00 GAJI BEAUTICIAN
GAJI POKOK 16,152,086.00 144,917,597.00 GAJI POKOK
TUNJANGAN JABATAN 550,000.00 3,925,000.00 TUNJANGAN JABATAN
TUNJANGAN MAKAN 1,650,000.00 14,225,000.00 TUNJANGAN MAKAN
LEMBUR 1,007,154.00 10,857,397.00 LEMBUR
INSENTIF 5,805,000.00 59,475,250.00 INSENTIF
TUNJANGAN TRANSPORT 1,850,000.00 16,050,000.00 TUNJANGAN TRANSPORT
BPJS KETENAGAKERJAAN (4,2%) 687,940.00 6,514,760.00 BPJS KETENAGAKERJAAN
BPJS KESEHATAN (4%) 586,124.00 2,051,433.00 (4,2%)
BPJS KESEHATAN (4%)
KOMISI & PENCAPAIAN OMZET 165,331.00 18,955,456.00 KOMISI & PENCAPAIAN OMZET
KOMISI PENJUALAN 165,331.00 13,155,456.00 KOMISI PENJUALAN
KOMISI PENCAPAIAN OMZET 0.00 5,800,000.00 KOMISI PENCAPAIAN OMZET
Jumlah Harga Pokok Penjualan 71,588,772.44 725,648,626.08 Jumlah Harga Pokok Penjualan
LABA KOTOR 66,694,627.56 792,188,573.92 LABA KOTOR
Beban Operasi Beban Operasi
BEBAN USAHA PERUSAHAAN 31,530,590.00 341,525,035.00 BEBAN USAHA PERUSAHAAN
Biaya Marketing 1,412,500.00 6,587,500.00 Biaya Marketing
Biaya Promosi 1,212,500.00 1,212,500.00 Biaya Promosi
Biaya Komunikasi, Konsumsi & Transportasi 200,000.00 5,375,000.00 Biaya Komunikasi, Konsumsi & Tran
BIAYA GAJI / BALAS JASA 19,575,142.00 246,793,259.00 BIAYA GAJI / BALAS JASA
GAJI (Adm, Sales, Offoce Boy dll) 16,337,501.00 166,386,881.00 GAJI (Adm, Sales, Offoce Boy dll)
UPAH HARIAN 250,000.00 2,075,000.00 UPAH HARIAN
UPAH BULANAN 0.00 300,000.00 UPAH BULANAN
LEMBUR BULANAN 195,592.00 2,859,971.00 LEMBUR BULANAN
PESANGON 0.00 13,000,000.00 PESANGON
TUNJANGAN TRANSPORT 925,000.00 9,275,000.00 TUNJANGAN TRANSPORT
TUNJANGAN LOKASI/JABATAN 300,000.00 5,850,000.00 TUNJANGAN LOKASI/JABATAN
TUNJANGAN MAKAN 800,000.00 8,175,000.00 TUNJANGAN MAKAN
THR/BONUS AKHIR TH 0.00 33,050,000.00 THR/BONUS AKHIR TH
BPJS KETENAGAKERJAAN (4,2%) 376,300.00 4,649,160.00 BPJS KETENAGAKERJAAN (4,2%)
BPJS KESEHATAN (4%) 390,749.00 1,172,247.00 BPJS KESEHATAN (4%)
MESIN & PERALATAN 705,000.00 9,129,000.00 MESIN & PERALATAN
PERBAIKAN DAN PERAWATAN 445,000.00 7,110,000.00 PERBAIKAN DAN PERAWATAN
BAHAN BAKAR (BBM) 260,000.00 2,019,000.00 BAHAN BAKAR (BBM)
BEBAN BANGUNAN & PERLENGKAPANNYA 8,084,228.00 48,231,851.00 BEBAN BANGUNAN & PERLENGKA
PERBAIKAN DAN PERAWATAN 713,000.00 6,237,600.00 PERBAIKAN DAN PERAWATAN
PERLENGKAPAN /SPARE PART DLL 4,328,010.00 14,986,985.00 PERLENGKAPAN /SPARE PART D
 UTILITIES (PLN & PDAM) 3,043,218.00 27,007,266.00 UTILITIES (PLN & PDAM)
BEBAN KOMUNIKASI 972,520.00 8,754,445.00 BEBAN KOMUNIKASI
TELEPHONE & TELEX 815,520.00 7,477,945.00 TELEPHONE & TELEX
POSTAGE & TELEGRAPH 157,000.00 1,276,500.00 POSTAGE & TELEGRAPH
BEBAN KANTOR 517,200.00 14,061,080.00 BEBAN KANTOR
ATK / STATIONARY 311,200.00 1,878,650.00 ATK / STATIONARY
CETAK, COPY DLL 0.00 571,200.00 CETAK, COPY DLL
COMPUTER SUPPLIES 0.00 409,500.00 COMPUTER SUPPLIES
CAFETARIA 206,000.00 8,527,730.00 CAFETARIA
WORKING INTRUMENT / SERAGAM & ATRIBUTNYA 0.00 2,674,000.00 WORKING INTRUMENT / SERAGA
DONATION / SUMBANGAN 0.00 359,800.00 DONATION / SUMBANGAN
INTERN 0.00 309,800.00 INTERN
EXTERN 0.00 50,000.00 EXTERN
ENTERTAINMENT EXPENSES 0.00 350,000.00 ENTERTAINMENT EXPENSES
ENTERTAIMENT EXP. 0.00 350,000.00 ENTERTAIMENT EXP.
TAXES AND LICENSE (Pajak & Retribusi) 264,000.00 7,258,100.00 TAXES AND LICENSE (Pajak & Retri
By. PBB & PAJAK LAINNYA 0.00 1,062,100.00 By. PBB & PAJAK LAINNYA
DOCUMENTTARY TAX /Perizinan 0.00 4,560,000.00 DOCUMENTTARY TAX /Perizinan
VEHICTE,REGISTRATION & RETRIBUTION 264,000.00 1,636,000.00 VEHICTE,REGISTRATION & RETRI
Jumlah Beban Operasi 31,530,590.00 341,525,035.00 Jumlah Beban Operasi
PENDAPATAN OPERASI 35,164,037.56 450,663,538.92 PENDAPATAN OPERASI
Pendapatan dan Beban Lain Pendapatan dan Beban Lain
Pendapatan lain Pendapatan lain
PENDAPATAN DILUAR USAHA 85,658.00 1,062,398.02 PENDAPATAN DILUAR USAHA
PENDAPATA CHARGE BANK EDC 85,658.00 655,624.65 PENDAPATA CHARGE BANK EDC
BUNGA BANK 0.00 406,773.37 BUNGA BANK
Jumlah Pendapatan lain 85,658.00 1,062,398.02 Jumlah Pendapatan lain
Beban lain-lain Beban lain-lain
BEBAN DILUAR USAHA 20,644.00 1,718,369.00 BEBAN DILUAR USAHA
BIAYA ADMINITRASI BANK 20,644.00 1,718,369.00 BIAYA ADMINITRASI BANK
Jumlah Beban lain-lain 20,644.00 1,718,369.00 Jumlah Beban lain-lain
Jumlah Pendapatan dan Beban Lain 65,014.00 -655,970.98 Jumlah Pendapatan dan Beban Lain
LABA(RUGI) BERSIH (Before Tax) 35,229,051.56 450,007,567.94 LABA(RUGI) BERSIH (Before Tax)
Pajak Penghasilan 350,000.00 7,800,000.00 Pajak Penghasilan
LABA(RUGI) BERSIH (After Tax) 34,879,051.56 442,207,567.94 LABA(RUGI) BERSIH (After Tax)
Januari 2017 Februari 2017 Maret 2017 April 2017 Mei 2017 Juni 2017 Juli 2017 Agustus 2017

200,053,800.00 157,170,100.00 219,899,700.00 193,792,900.00 135,554,400.00 135,851,250.00 182,340,800.00 154,890,850.00

53,690,000.00 45,050,000.00 67,225,000.00 69,770,000.00 52,800,000.00 64,150,000.00 47,490,000.00 47,950,000.00
147,050,000.00 117,550,000.00 152,950,000.00 134,800,000.00 85,850,000.00 70,800,000.00 133,000,000.00 119,250,000.00
26,910,000.00 23,185,000.00 30,660,000.00 31,850,000.00 28,005,000.00 28,930,000.00 30,180,000.00 21,570,000.00
-27,596,200.00 -28,614,900.00 -30,935,300.00 -42,627,100.00 -31,100,600.00 -28,028,750.00 -28,329,200.00 -33,879,150.00
200,053,800.00 157,170,100.00 219,899,700.00 193,792,900.00 135,554,400.00 135,851,250.00 182,340,800.00 154,890,850.00

93,682,350.12 86,514,456.83 79,435,553.61 98,092,790.63 71,922,900.57 70,577,706.29 76,231,245.74 77,602,849.84

33,511,125.12 27,393,272.84 23,177,426.61 37,535,228.63 21,217,916.57 24,539,286.29 24,550,250.74 29,829,940.84
6,314,540.29 3,277,891.26 5,527,303.51 10,594,360.89 4,533,983.79 6,670,258.77 4,821,010.30 7,300,884.64
15,215,615.84 14,861,531.64 9,208,668.29 16,436,100.19 7,918,061.89 10,143,492.89 10,198,472.52 17,583,393.49
10,373,408.98 6,902,036.60 7,035,358.14 8,199,822.56 6,473,990.89 6,211,944.63 8,791,872.68 4,629,512.71
1,607,560.00 2,351,813.33 1,406,096.67 2,304,945.00 2,291,880.00 1,513,590.00 738,895.24 316,150.00
60,171,225.00 59,121,184.00 56,258,127.00 60,557,562.00 50,704,984.00 46,038,420.00 51,680,995.00 47,772,909.00
26,213,300.00 26,018,925.00 23,367,675.00 26,642,675.00 20,931,425.00 17,867,925.00 22,594,049.00 20,151,174.00
3,850,000.00 3,850,000.00 2,850,000.00 3,850,000.00 3,850,000.00 3,325,000.00 3,850,000.00 3,850,000.00
300,000.00 900,000.00 1,950,000.00 675,000.00 300,000.00 750,000.00 225,000.00 300,000.00
21,872,500.00 21,078,125.00 18,376,875.00 21,926,875.00 16,590,625.00 13,602,125.00 18,132,875.00 15,615,000.00
190,800.00 190,800.00 190,800.00 190,800.00 190,800.00 190,800.00 190,800.00 190,800.00
0.00 0.00 0.00 0.00 0.00 0.00 195,374.00 195,374.00
30,159,150.00 30,065,738.00 28,913,092.00 30,081,818.00 27,958,985.00 26,947,088.00 28,335,027.00 27,267,235.00
17,750,000.00 16,690,219.00 16,192,308.00 15,151,089.00 15,893,750.00 15,458,335.00 15,832,693.00 15,797,117.00
600,000.00 600,000.00 600,000.00 375,000.00 300,000.00 300,000.00 300,000.00 300,000.00
1,550,000.00 1,725,000.00 1,725,000.00 1,725,000.00 1,375,000.00 1,375,000.00 1,550,000.00 1,550,000.00
717,890.00 1,156,089.00 1,482,854.00 1,864,039.00 1,684,795.00 1,172,063.00 794,146.00 978,367.00
6,947,500.00 7,172,750.00 6,191,250.00 8,328,750.00 6,467,500.00 6,403,750.00 6,638,750.00 5,520,000.00
1,750,000.00 1,950,000.00 1,950,000.00 1,950,000.00 1,550,000.00 1,550,000.00 1,750,000.00 1,750,000.00
843,760.00 771,680.00 771,680.00 687,940.00 687,940.00 687,940.00 687,940.00 687,940.00
0.00 0.00 0.00 0.00 0.00 0.00 781,498.00 683,811.00
3,798,775.00 3,036,521.00 3,977,360.00 3,833,069.00 1,814,574.00 1,223,407.00 751,919.00 354,500.00
2,298,775.00 1,836,521.00 2,327,360.00 2,383,069.00 1,814,574.00 1,223,407.00 751,919.00 354,500.00
1,500,000.00 1,200,000.00 1,650,000.00 1,450,000.00 0.00 0.00 0.00 0.00
93,682,350.12 86,514,456.83 79,435,553.61 98,092,790.63 71,922,900.57 70,577,706.29 76,231,245.74 77,602,849.84
106,371,449.88 70,655,643.17 140,464,146.39 95,700,109.37 63,631,499.43 65,273,543.71 106,109,554.26 77,288,000.16

31,648,138.00 30,586,245.00 41,127,670.00 34,387,424.00 34,722,143.00 67,731,165.00 33,645,268.00 36,146,392.00

250,000.00 0.00 1,050,000.00 1,350,000.00 750,000.00 650,000.00 0.00 1,125,000.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
250,000.00 0.00 1,050,000.00 1,350,000.00 750,000.00 650,000.00 0.00 1,125,000.00
24,029,566.00 23,068,730.00 26,820,125.00 23,151,513.00 26,104,367.00 56,310,118.00 21,958,951.00 25,774,747.00
20,175,000.00 19,238,044.00 20,113,463.00 19,550,000.00 19,143,750.00 19,096,430.00 15,915,385.00 16,817,308.00
300,000.00 75,000.00 0.00 75,000.00 375,000.00 0.00 350,000.00 650,000.00
0.00 0.00 0.00 0.00 0.00 300,000.00 0.00 0.00
306,286.00 507,406.00 208,382.00 101,373.00 160,477.00 438,548.00 926,517.00 15,390.00
0.00 0.00 3,000,000.00 0.00 3,000,000.00 0.00 1,500,000.00 5,500,000.00
1,000,000.00 1,000,000.00 1,125,000.00 1,125,000.00 1,125,000.00 1,125,000.00 925,000.00 925,000.00
750,000.00 750,000.00 750,000.00 750,000.00 750,000.00 750,000.00 750,000.00 300,000.00
875,000.00 875,000.00 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.00 825,000.00 800,000.00
0.00 0.00 0.00 0.00 0.00 33,050,000.00 0.00 0.00
623,280.00 623,280.00 623,280.00 550,140.00 550,140.00 550,140.00 376,300.00 376,300.00
0.00 0.00 0.00 0.00 0.00 0.00 390,749.00 390,749.00
244,000.00 171,000.00 1,490,000.00 1,530,000.00 318,000.00 2,713,000.00 1,364,000.00 594,000.00
0.00 171,000.00 1,340,000.00 1,311,000.00 0.00 2,503,000.00 1,000,000.00 340,000.00
244,000.00 0.00 150,000.00 219,000.00 318,000.00 210,000.00 364,000.00 254,000.00
4,696,130.00 4,449,170.00 4,485,000.00 5,090,800.00 4,934,800.00 4,077,300.00 7,135,873.00 5,278,550.00
599,000.00 378,000.00 550,000.00 665,000.00 657,000.00 759,000.00 923,400.00 993,200.00
532,100.00 434,000.00 881,000.00 1,069,500.00 1,726,500.00 1,269,000.00 2,510,825.00 2,236,050.00
 3,565,030.00 3,637,170.00 3,054,000.00 3,356,300.00 2,551,300.00 2,049,300.00 3,701,648.00 2,049,300.00
954,242.00 1,295,045.00 827,245.00 1,101,211.00 860,646.00 862,347.00 874,244.00 1,006,945.00
924,242.00 1,078,045.00 761,245.00 801,211.00 734,146.00 790,347.00 633,044.00 940,145.00
30,000.00 217,000.00 66,000.00 300,000.00 126,500.00 72,000.00 241,200.00 66,800.00
1,274,200.00 1,030,500.00 1,391,300.00 841,800.00 1,548,330.00 3,112,400.00 1,998,200.00 2,347,150.00
25,000.00 57,000.00 245,000.00 315,300.00 25,000.00 38,500.00 400,000.00 461,650.00
5,000.00 71,500.00 112,700.00 66,000.00 110,000.00 8,000.00 0.00 198,000.00
0.00 0.00 60,000.00 0.00 0.00 10,000.00 232,500.00 107,000.00
574,200.00 627,000.00 373,600.00 460,500.00 1,363,330.00 3,055,900.00 1,365,700.00 501,500.00
670,000.00 275,000.00 600,000.00 0.00 50,000.00 0.00 0.00 1,079,000.00
0.00 309,800.00 50,000.00 0.00 0.00 0.00 0.00 0.00
0.00 309,800.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 50,000.00 0.00 0.00 0.00 0.00 0.00
50,000.00 100,000.00 200,000.00 0.00 0.00 0.00 0.00 0.00
50,000.00 100,000.00 200,000.00 0.00 0.00 0.00 0.00 0.00
150,000.00 162,000.00 4,814,000.00 1,322,100.00 206,000.00 6,000.00 314,000.00 20,000.00
0.00 0.00 0.00 1,062,100.00 0.00 0.00 0.00 0.00
0.00 0.00 4,510,000.00 50,000.00 0.00 0.00 0.00 0.00
150,000.00 162,000.00 304,000.00 210,000.00 206,000.00 6,000.00 314,000.00 20,000.00
31,648,138.00 30,586,245.00 41,127,670.00 34,387,424.00 34,722,143.00 67,731,165.00 33,645,268.00 36,146,392.00
74,723,311.88 40,069,398.16 99,336,476.39 61,312,685.37 28,909,356.43 -2,457,621.29 72,464,286.26 41,141,608.16

0.00 22,894.00 1.00 169,241.00 60,657.00 150,616.00 164,028.02 409,303.00

0.00 0.00 0.00 0.00 60,657.00 75,308.00 45,001.65 389,000.00
0.00 22,894.00 1.00 169,241.00 0.00 75,308.00 119,026.37 20,303.00
0.00 22,894.00 1.00 169,241.00 60,657.00 150,616.00 164,028.02 409,303.00

103,155.00 153,686.00 277,141.00 371,209.00 185,274.00 25,966.00 174,135.00 407,159.00

103,155.00 153,686.00 277,141.00 371,209.00 185,274.00 25,966.00 174,135.00 407,159.00
103,155.00 153,686.00 277,141.00 371,209.00 185,274.00 25,966.00 174,135.00 407,159.00
-103,155.00 -130,792.00 -277,140.00 -201,968.00 -124,617.00 124,650.00 -10,106.98 2,144.00
74,620,156.88 39,938,606.16 99,059,336.39 61,110,717.37 28,784,739.43 -2,332,971.29 72,454,179.28 41,143,752.16
1,200,000.00 1,100,000.00 1,300,000.00 1,100,000.00 800,000.00 700,000.00 750,000.00 500,000.00
73,420,156.88 38,838,606.16 97,759,336.39 60,010,717.37 27,984,739.43 -3,032,971.29 71,704,179.28 40,643,752.16
September 2017 Jumlah

138,283,400.00 1,517,837,200.00
43,480,000.00 491,605,000.00
94,300,000.00 1,055,550,000.00
25,295,000.00 246,585,000.00
-24,791,600.00 -275,902,800.00
138,283,400.00 1,517,837,200.00

71,588,772.44 725,648,626.08
23,087,338.44 244,841,786.08
5,087,101.65 54,127,335.12
11,250,575.60 112,815,912.34
6,230,458.82 64,848,405.99
519,202.38 13,050,132.62
48,501,434.00 480,806,840.00
20,047,799.00 203,834,947.00
3,850,000.00 33,125,000.00
300,000.00 5,700,000.00
15,511,625.00 162,706,625.00
190,800.00 1,717,200.00
195,374.00 586,122.00
28,288,304.00 258,016,437.00
16,152,086.00 144,917,597.00
550,000.00 3,925,000.00
1,650,000.00 14,225,000.00
1,007,154.00 10,857,397.00
5,805,000.00 59,475,250.00
1,850,000.00 16,050,000.00
687,940.00 6,514,760.00
586,124.00 2,051,433.00
165,331.00 18,955,456.00
165,331.00 13,155,456.00
0.00 5,800,000.00
71,588,772.44 725,648,626.08
66,694,627.56 792,188,573.92

31,530,590.00 341,525,035.00
1,412,500.00 6,587,500.00
1,212,500.00 1,212,500.00
200,000.00 5,375,000.00
19,575,142.00 246,793,259.00
16,337,501.00 166,386,881.00
250,000.00 2,075,000.00
0.00 300,000.00
195,592.00 2,859,971.00
0.00 13,000,000.00
925,000.00 9,275,000.00
300,000.00 5,850,000.00
800,000.00 8,175,000.00
0.00 33,050,000.00
376,300.00 4,649,160.00
390,749.00 1,172,247.00
705,000.00 9,129,000.00
445,000.00 7,110,000.00
260,000.00 2,019,000.00
8,084,228.00 48,231,851.00
713,000.00 6,237,600.00
4,328,010.00 14,986,985.00
 3,043,218.00 27,007,266.00
972,520.00 8,754,445.00
815,520.00 7,477,945.00
157,000.00 1,276,500.00
517,200.00 14,061,080.00
311,200.00 1,878,650.00
0.00 571,200.00
0.00 409,500.00
206,000.00 8,527,730.00
0.00 2,674,000.00
0.00 359,800.00
0.00 309,800.00
0.00 50,000.00
0.00 350,000.00
0.00 350,000.00
264,000.00 7,258,100.00
0.00 1,062,100.00
0.00 4,560,000.00
264,000.00 1,636,000.00
31,530,590.00 341,525,035.00
35,164,037.56 450,663,538.92

85,658.00 1,062,398.02
85,658.00 655,624.65
0.00 406,773.37
85,658.00 1,062,398.02

20,644.00 1,718,369.00
20,644.00 1,718,369.00
20,644.00 1,718,369.00
65,014.00 -655,970.98
35,229,051.56 450,007,567.94
350,000.00 7,800,000.00
34,879,051.56 442,207,567.94
 2014 2015 2016
Penjualan Perawatan 827,125 856,108 736,085 Penjualan Perawatan
Penjualan Tindakan Dokter 2,263,437 2,220,493 1,880,210 Penjualan Tindakan Dokter
Penjualan Bahan/Barang 488,705 350,822 395,926 Penjualan Bahan/Barang
Total Penjualan
Disc Penjualan -136,038 -159,309 -395,109 Disc Penjualan
Total Penjualan 3,443,229 3,268,113 2,617,113 Total Penjualan

2014 2015 2016

HPP Perawatan 215,714 171,754 77,636HPP Perawatan
HPP Tindakan Dokter 501,872 422,988 182,081HPP Tindakan Dokter
HPP Bahan/Barang 324,930 186,897 89,728HPP Bahan/Barang
HPP Pembelian Lain-lain 53,832 37,595 21,333HPP Pembelian Lain-lain
Total HPP Bahan
Potongan Pembelian -6,392 0 0 Potongan Pembelian
Total HPP Bahan 1,089,955 819,233 370,779 Total HPP Bahan
Gaji Dokter

2014 2015 2016

Gaji dokter 47,075 50,098 55,160 Gaji dokter
Insentif dokter 326,028 381,929 285,293 Insentif dokter
Gaji Beautician 264,330 325,205 296,706 Gaji Beautician
Insentif Beautician 80,492 102,931 96,655 Insentif Beautician
Komisi Penjualan 38,748 31,767 22,835 Komisi Penjualan
Komisi Pencapaian Omzet 24,183 27,952 20,200 Komisi Pencapaian Omzet
Gaji Langsung & Komisi 780,856 919,882 776,848 Gaji Langsung & Komisi
 2014 2015 2016
Gaji Supporting 222,556 252,823 255,230 Gaji Supporting
Biaya Marketing 56,549 10,865 7,970 Biaya Marketing
Biaya Operasional 326,474 407,373 334,927 Biaya Operasional
By. Ops. & Gaji Supporting 549,031 660,196 590,156 Biaya Ops. & Gaji Supporting

2014 2015 2016

Total Penjualan 3,443,229 3,268,113 2,617,113 Total Penjualan
Total HPP Bahan 1,089,955 819,233 370,779 Total HPP Bahan
Gaji Langsung & Komisi 780,856 919,882 776,848 Gaji Langsung & Komisi
Biaya Marketing 56,549 10,865 7,970 Biaya Marketing
By. Ops. & Gaji Supporting 549,031 660,196 590,156 By. Ops. & Gaji Supporting

Total HPP Bahan

Gaji Langsung & Komisi
Biaya Marketing
By. Ops. & Gaji Supporting
Laba
 2014 2015 2016
Pasien Perawatan 5,259 3,962 3,436 Pasien Perawatan
Pasien Produk 2,462 1,821 1,319 Pasien Produk
Jumlah Pasien 7,721 5,783 4,755 Jumlah Pasien
Pasien Baru 655 1,028 837 Pasien Baru
Pasien Baru (Rp,-) 38,504,000 56,446,938 499,206,000 Pasien Baru (Rp,-) dlm Juta
2014 2015 2016 AVG 2017 SEPTEMBER 20172014 VS 2015 2015 VS 2016
68,927 71,342 61,340 54,623 43,480 4% -14%
188,620 185,041 156,684 117,283 94,300 -2% -15%
40,725 29,235 32,994 27,398 25,295 -28% 13%
286,936 272,343 218,093 168,649 138,283 -5% -20%
-11,337 -13,276 -32,926 -275,903 -24,792 17% 148%
286,936 272,343 218,093 168,649 138,283 -5% -20%
14,593 103,694
9

-3,663 -8,299
-3,663 -7,843
2014 2015 2016 AVG 2017 SEPTEMBER 20172014 VS 2015 2015 VS 2016
17,976 14,313 6,470 6,014 5,087 -20% -55%
41,823 35,249 15,173 12,535 11,251 -16% -57%
27,077 15,575 7,477 7,205 6,230 -42% -52%
4,486 3,133 1,778 1,450 519 -30% -43%
92,843 68,269 30,898 27,205 23,087 -26% -55%
-533 0 0 0 -100% #DIV/0!
92,843 68,269 30,898 27,205 -26% -55%
9

252 395
252 422
2014 2015 2016 AVG 2017 SEPTEMBER 20172014 VS 2015 2015 VS 2016
3,923 4,175 4,597 4,570 4,536 6% 10%
27,169 31,827 23,774 18,079 15,512 17% -25%
22,028 27,100 24,725 21,897 23,949 23% -9%
6,708 8,578 8,055 6,608 5,805 28% -6%
3,229 2,647 1,903 1,462 165 -18% -28%
2,015 2,329 1,683 644 0 16% -28%
65,071 76,657 64,737 53,260 49,967 18% -16%
9
 2,522 6,353
2,522 201
2014 2015 2016 AVG 2017 SEPTEMBER 20172014 VS 2015 2015 VS 2016
18,546 21,069 21,269 27,421 19,575 14% 1%
4,712 905 664 732 1,413 -81% -27%
27,206 33,948 27,911 10,660 10,893 25% -18%
45,753 55,016 49,180 38,082 30,468 20% -11%
9

-14,593 -103,694
-14,593 -54,250
2014 2015 2016 AVG 2017 SEPTEMBER 20172014 VS 2015 2015 VS 2016
286,936 272,343 218,093 168,649 138,283 -5% -20%
90,830 68,269 30,898 27,205 23,087 -25% -55%
65,071 76,657 64,737 53,260 49,967 18% -16%
4,712 905 664 732 1,413 -81% -27%
45,753 55,016 49,180 38,082 30,468 20% -11%
9
2014 2015 2016 AVG 2017 SEPTEMBER 2017
32% 25% 14% 16% 17%
23% 28% 30% 32% 36%
2% 0% 0% 0% 1%
16% 20% 23% 23% 22%
28% 26% 33% 29% 25%
100% 100% 100% 100% 101%
 -108 -144
-108 -44
2014 2015 2016 AVG 2017 SEPTEMBER 20172014 VS 2015 2015 VS 2016
438 330 286 187 175 -25% -13%
205 152 110 81 69 -26% -28%
643 482 396 268 244 -25% -18%
55 86 70 54 52 57% -19%
39 56 42 39 32 47% -26%
2016 VS AVG 2017Sep-17
-11% -20%
-25%
-17%
-20%
-8%
PENJUALAN BBC
2014 2015 2016 AVG 2017 SEPTEMBER 2017
-23% -18%
738% -91% -2%
-23% -18% -15%

188,620
185,041
-25%

156,684
-20%

117,283
94,300
71,342
-14% -20%

68,927
-8%

61,340
54,623
43,480

40,725
4% -28%

32,994
-11%

29,235

27,398
25,295
13%

2016 VS AVG 2017Sep-17

-7% -15%
-17% -10%
-4% -14%
-18% -64%
-12% -15%
#DIV/0! #DIV/0!
-12% -100%

2016 VS AVG 2017Sep-17

-1% -1% 17%
-25% -11%
-24% -14% 23%
-24% -9% 9%
-11% 9%
-18% -12% -14%
-23% -89%
31,827
27,169

27,100
24,725
23,949
23,774

22,028
21,897

-62% -100%
18,079
15,512

-18% -6% 10% -1%

8,578
8,055
6,708
6,608
5,805
4,597
4,570
4,536
4,175
3,923

6% -1%
 27,169

27,100
31,82

24,725
23,949
23,774

22,028
21,897
18,079
15,512

8,578
8,055
6,708
6,608
5,805
4,597
4,570
4,536
4,175
3,923
BIAYA OPERASIONAL
25%

33,948
14% 29%
2016 VS AVG 2017Sep-17 -29%

27,911
1%

27,421

27,206
29% -29%

21,269
21,069
10% 93%

19,575
18,546
-62% 2%
93%

10,893
10,660
-23% -20% -81% 10%
-27%

4,712

1,413
905

732
664
Gaji Supporting Biaya Marketing Biaya Operasional

2014 2015 2016 AVG 2017 SEPTEMBER 2017

TREN COST STRUCTURE

-5% 2014 2015 2016 AVG 2017 SEPTEMB
286,936

2016VS AVG 2017 Sep-17 -20%

272,343

-23% -18%
-23%
218,093

-12% -15%
-18%
168,649

-18% -6%
138,283

10% 93%
-23% -20% -25% -16% -6%
90,830

-55% -15% 18% -18%

76,657
68,269

65,071

64,737
53,260
49,967
-12% 9
30,898
27,205
23,087

4,712
905

COST STRUCTURE
2014 2015 2016 AVG 2017 SEPTEMBER 201
36%
32% 32%
28%30%
25%
23%
16%17%
14%

2% 0
 28%30%
25%
23%
16%17%
14%

2% 0

Total HPP Bahan Gaji Langsung & Komisi Biaya

2016 VS AVG 2017Sep-17

-35% -6%
MONITORING PASIEN BBC
-26% -15% 2014 2015 2016 -25%
-32% -9%
AVG 2017 SEPTEMBER 2017
-22% -4%
-6% -17% -18%
-25%
482 -32%
438
-13% 396
-9%
330 -35%
286 -26%
-6% 268
-28%
205 -26%
187
152 -15% -22%
110 -4%
81 69 86 70
55 54 52

Pasien Perawatan
175 Pasien Produk 643
Jumlah Pasien
244 Pasien Baru Pa
 3,923
4,175
4,597
4,570

MBER 2017
4,536 40,725

-28%
27,169 29,235

13%
31,827
23,774

-9% 9%
18,079

-11%
15,512 32,994

-17%
-8%
22,028 27,398
27,100
24,725 25,295
21,897
23,949
6,708
8,578
8,055
6,608
5,805
3,229
2,647
1,903
1,462
165
286,936

28% -18%
-5%

2,015

-6%-12%
2,329 17,976 272,343
1,683
644

2014
-20%

0 218,093
14,313
-18%

-20%
-23%

168,649
6,470

-55%
138,283

-7%
6,014

2015

HPP Perawatan
5,087

-15%
HPP BAHAN

-18% -23%
2016
41,823

-28% -89%
2016
2014
-16%
35,249
15,173

-57%
12,535

-17%

SEPTEMBER 2017
AVG 2017
11,251

-28%
-10%

HPP Tindakan Dokter

-100%
16% -62%
2015
GAJI & KOMISI
27,077

AVG 2017
15,575
7,477
-42%
-52%
-4%
7,205
SEPTEMBER 2017

HPP Bahan/Barang
6,230
-14%

4,486
3,133
-30%
-43%

1,778
1,450
-18%

519
HPP Pembelian Lain-lain
 16
76,657

OST

23%
3,923
64,737 4,175
4,597
4,570

AVG 2017
27,206 4,536
53,260

-18%
-6%
27,169

28%30%
33,948 31,82
23,774
49,967 18,079
15,512

32%
AVG 2017
25% -18%
27,911 22,028
27,100

36%
24,725
21,897

-62%
OPERASIONAL
4,712 10,660 23,949

2%

SEPTEMBER 2017
6,708

Biaya Operasional

-81%
10,893 8,578
905 8,055
6,608

STRUCTURE
5,805

-27%
664 3,229
2,647

SEPTEMBER 2017
1,903

93%

10%
1,462
732 165
2,015
-12%

1,413 2,329
1,683

SEPTEMBER 2017
644
0

2% 0% 0% 0% 1%
45,753

20%
55,016

-11%
-18%

16%
49,180

-23%

20%
-20%
38,082
-23%

30,468

23%23%22%
16%
SEPTEMBER 2017

28%
-100%

26%
-62%

33%
29%
25%
 28%30% 28% 29%
26% 25%
23% 23%23%22%
20%
16%

2% 0% 0% 0% 1%

aji Langsung & Komisi Biaya Marketing By. Ops. & Gaji Supporting Laba

Biaya Ops. & Gaji

Supporting

6
-9%

268
-19%
57%
-22% -6%
47%
-4% -17%
- 26%
86 70
55 54 52 39 56 42 39 32

Pasien
244 Pasien Baru Pasien Baru (Rp,-) dlm Juta
 -26%
92,843

-55%
68,269

-12%

-15%
-43%
30,898
27,205
23,087

-18%
-64%
4,486
3,133
1,778
1,450
519

P Pembelian Lain-lain Total HPP Bahan

. & Gaji

Supporting