KERTA KERJA PT HARUM KASTURI

NERACA
NAMA AKUN BALANCE PER
DEBET
BOOK
AKTIVA
AKTIVA LANCAR
Kas dan Setara Kas Rp 14,684,474,220.00 Rp 701,812,500.00
Rp 532,653,350.00
Investasi Sementara Rp 8,186,310,000.00
Investasi Jangka Panjang Rp 7,500,000,000.00
Investasi Saham
Piutang Dagang Rp 8,178,585,000.00
Cadangan Kerugian Piutang Rp (408,929,250.00)
PPN Masukan Rp 1,000,000,000.00
Piutang Wesel Rp 13,132,125,000.00
Piutang Pendapatan Bunga Rp 2,101,140,000.00
Persediaan Barang Dagangan Rp 16,274,890,500.00
Perlengkapan Rp 1,284,750,000.00
Prive Direktur
PPh Pasal 22 Rp 10,687,500.00
Total Aktiva Lancar Rp 71,933,345,470.00
AKTIVA TETAP
Tanah Rp 2,250,000,000.00
Bangunan Rp 5,460,000,000.00
Akm. Penyusutan Bangunan Rp (819,250,005.00)
Kendaraan Rp 4,020,000,000.00
Akm. Penyusutan Kendaraan Rp (517,677,495.00)
Peralatan Toko Rp 1,428,000,000.00
Akm. Penyusutan Perlatan Toko Rp (654,571,425.00)
Total Aktiva Tetap Rp 11,166,501,075.00
TOTAL AKTIVA Rp 83,099,846,545.00
PASSIVA
KEWAJIBAN LANCAR
Hutang Dagang Rp (21,503,147,250.00)
Hutang Wesel Rp (9,000,000,000.00)
Hutang Gaji Rp (1,183,500,000.00)
PPN Keluaran Rp (3,169,000,000.00)
Hutang Bunga Wesel Rp (1,440,000,000.00) Rp 1,750,000.00
Hutang Bunga Obligasi Rp (2,025,000,000.00)
Total Kewajiban Lancar Rp (38,320,647,250.00)
KEWAJIBAN JANGKA PANJANG
Hutang Obligasi Rp (11,250,000,000.00)
Total Kewajiban Jangka Panjang Rp (11,250,000,000.00)
EKUITAS
Modal Saham Rp (15,000,000,000.00)
Laba Ditahan Rp (18,529,199,295.00)
Total Ekuitas Rp (33,529,199,295.00)
TOTAL PASSIVA Rp (83,099,846,545.00)

LABA/RUGI
PENDAPATAN
Penjualan Rp 83,366,904,000.00

Diskon Penjualan Rp (2,047,700,250.00) Rp 42,528,642.00

Rp 37,500,000.00
Rp 25,485,806.00
Retur Penjualan Rp (1,019,432,250.00)
Total Pendapatan Bersih Rp 80,299,771,500.00
HPP
Persediaan Awal Barang Dagangan Rp 16,041,943,500.00
Pembelian Rp 52,569,000,000.00
Diskon Pembelian Rp (569,085,000.00)
Pembelian Bersih Rp 68,041,858,500.00
Biaya Angkut Pembelian Rp 1,051,380,000.00
Persediaan Barang Siap Dijual Rp 69,093,238,500.00
Persediaan Akhir Barang Dagangan Rp (16,274,890,500.00)
Total HPP Rp 52,818,348,000.00
Laba Kotor Rp 27,481,423,500.00
Biaya Operasional
Biaya Gaji dan Komisi Rp 15,753,000,000.00
Biaya Iklan Rp 2,707,897,500.00
Biaya Telepon dan Internet Rp 1,700,341,125.00
Biaya Pengiriman Rp 1,458,729,000.00
Biaya Perjalanan Rp 2,764,260,750.00
Biaya Pemeliharaan Kendaraan Rp 873,712,500.00
Biaya Depresiasi Kendaraan Rp 166,669,995.00
Biaya Asuransi Rp 215,625,000.00
Biaya Listrik dan Air Rp 837,694,500.00
Biaya Perlengkapan Rp 366,672,900.00
Biaya Kerugian Piutang Rp 470,827,500.00
Biaya Pemeliharaan Gedung Rp 265,995,000.00
Biaya BBM Rp 948,750,000.00
Biaya Penyusutan Peralatan Rp 204,000,000.00
Biaya Penyusutan Gedung Rp 168,000,000.00 Rp 105,000,000.00
PBB Rp 828,000,000.00
Sumbangan Rp 1,500,000,000.00
Angsuran PPh ps. 21 Karyawan Rp 675,000,000.00
Biaya Lain-lain Rp 647,582,250.00
Total Biaya Operasional Rp 32,552,758,020.00
Laba Bersih Operasional Rp (5,071,334,520.00)
Penghasilan Lain-lain
Penghasilan Sewa Gedung Rp (1,320,000,000.00)
Penghasilan Bunga Rp (6,320,250,000.00)
Penghasilan Deviden Rp (990,000,000.00) Rp 590,000,000.00
Capital Gains Rp (742,500,000.00) Rp 1,742,500.00
Biaya Lain-lain
Biaya Bunga Rp (1,052,100,000.00)

Laba (Rugi) Sebelum Pajak Rp (15,496,184,520.00) Rp 591,742,500.00

Koreksi Fiskal Rp 515,176,200.00

Rp 100,000,000.00
Rp 723,600,000.00
Rp 105,825,000.00
Rp 125,000,000.00
Rp 75,000,000.00
Rp 225,000,000.00

Rp 4,510,503,998.00
TURI

BALANCE PER BEDA WAKTU BEDA TETAP

KREDIT
AUDIT

Rp 15,918,940,070.00
Rp 8,186,310,000.00
Rp 7,500,000,000.00

Rp 8,178,585,000.00
Rp (408,929,250.00)
Rp 1,000,000,000.00
Rp 13,132,125,000.00
Rp 2,101,140,000.00
Rp 16,274,890,500.00
Rp 1,284,750,000.00

Rp 10,687,500.00
Rp 73,178,498,820.00

Rp 2,250,000,000.00
Rp 5,460,000,000.00
Rp (819,250,005.00)
Rp 723,600,000.00 Rp 4,743,600,000.00
Rp (517,677,495.00)
Rp 1,428,000,000.00
Rp (654,571,425.00)
Rp 11,890,101,075.00
Rp 85,068,599,895.00

Rp (21,503,147,250.00)
Rp (9,000,000,000.00)
Rp (1,183,500,000.00)
Rp 48,423,031.00 Rp (3,217,423,031.00)
Rp (1,438,250,000.00)
Rp (2,025,000,000.00)
Rp (38,367,320,281.00)

Rp (11,250,000,000.00)
Rp (11,250,000,000.00)

Rp (15,000,000,000.00)
Rp (18,529,199,295.00)
Rp (33,529,199,295.00)
Rp (83,146,519,576.00)

Rp 750,000,000.00
Rp 509,716,125.00 Rp 84,626,620,125.00 Rp 42,528,642.00

Rp (1,942,185,802.00)
Rp (1,019,432,250.00)
Rp 81,665,002,073.00
 Rp 16,041,943,500.00
Rp 52,569,000,000.00
Rp (569,085,000.00)
Rp 68,041,858,500.00
Rp 515,176,200.00 Rp 536,203,800.00 Rp 536,203,800.00
Rp 68,578,062,300.00
Rp (16,274,890,500.00)
Rp 52,303,171,800.00
Rp 29,361,830,273.00

Rp 125,000,000.00 Rp 15,628,000,000.00
Rp 2,707,897,500.00
Rp 100,000,000.00 Rp 1,600,341,125.00 Rp (100,000.00)
Rp 1,458,729,000.00
Rp 2,764,260,750.00
Rp 75,000,000.00 Rp 798,712,500.00
Rp 166,669,995.00 Rp (170,005,005.00)
Rp 215,625,000.00
Rp 837,694,500.00
Rp 366,672,900.00
Rp 470,827,500.00
Rp 265,995,000.00
Rp 225,000,000.00 Rp 723,750,000.00
Rp 105,825,000.00 Rp 98,175,000.00 Rp 100,767,500.00
Rp 273,000,000.00 Rp (105,000,000.00)
Rp 828,000,000.00
Rp 1,500,000,000.00
Rp 675,000,000.00
Rp 647,582,250.00
Rp 32,026,933,020.00
Rp (2,665,102,747.00)

Rp (1,320,000,000.00)
Rp (6,320,250,000.00)
Rp (400,000,000.00) Rp (590,000,000.00)
Rp (740,757,500.00)

Rp 1,750,000.00 Rp (1,053,850,000.00) Rp (2,625,000.00)

Rp 1,052,100.00
Rp 1,750,000.00 Rp (12,499,960,247.00) Rp (2,625,000.00) Rp (590,000,000.00)

Rp 590,000,000.00 Rp (74,823,800.00)
Rp 1,742,500.00 Rp 98,257,500.00
Rp 42,528,642.00 Rp 681,071,358.00
Rp 105,000,000.00 Rp 825,000.00
Rp 705,330,058.00

Rp 3,920,511,498.00

Rp (3,352,980,725.00)
FISKAL

Rp 15,918,940,070.00
Rp 8,186,310,000.00
Rp 7,500,000,000.00

Rp 8,178,585,000.00
Rp (408,929,250.00)
Rp 1,000,000,000.00
Rp 13,132,125,000.00
Rp 2,101,140,000.00
Rp 16,274,890,500.00
Rp 1,284,750,000.00

Rp 10,687,500.00
Rp 73,178,498,820.00

Rp 2,250,000,000.00
Rp 5,460,000,000.00
Rp (819,250,005.00)
Rp 4,743,600,000.00
Rp (517,677,495.00)
Rp 1,428,000,000.00
Rp (654,571,425.00)
Rp 11,890,101,075.00
Rp 85,068,599,895.00

Rp (21,503,147,250.00)
Rp (9,000,000,000.00)
Rp (1,183,500,000.00)
Rp (3,217,423,031.00)
Rp (1,438,250,000.00)
Rp (2,025,000,000.00)
Rp (38,367,320,281.00)

Rp (11,250,000,000.00)
Rp (11,250,000,000.00)

Rp (15,000,000,000.00)
Rp (18,529,199,295.00)
Rp (33,529,199,295.00)
Rp (83,146,519,576.00)

Rp 84,669,148,767.00

Rp (1,942,185,802.00)
Rp (1,019,432,250.00)
Rp 81,707,530,715.00
Rp 16,041,943,500.00
Rp 52,569,000,000.00
Rp (569,085,000.00)
Rp 68,041,858,500.00
Rp 1,072,407,600.00
Rp 69,114,266,100.00
Rp (16,274,890,500.00)
Rp 52,839,375,600.00
Rp 28,868,155,115.00

Rp 15,628,000,000.00
Rp 2,707,897,500.00
Rp 1,600,241,125.00
Rp 1,458,729,000.00
Rp 2,764,260,750.00
Rp 798,712,500.00
Rp (3,335,010.00)
Rp 215,625,000.00
Rp 837,694,500.00
Rp 366,672,900.00
Rp 470,827,500.00
Rp 265,995,000.00
Rp 723,750,000.00
Rp 198,942,500.00
Rp 168,000,000.00
Rp 828,000,000.00
Rp 1,500,000,000.00
Rp 675,000,000.00
Rp 647,582,250.00
Rp 31,852,595,515.00
Rp (2,984,440,400.00)

Rp (1,320,000,000.00)
Rp (6,320,250,000.00)
Rp (990,000,000.00)
Rp (740,757,500.00)

Rp (1,056,475,000.00)
Rp 1,052,100.00
Rp (13,411,922,900.00)
KERTAS KERJA PT HARUM KASTURI

LABA/RUGI
NAMA AKUN BALANCE PER BOOK DEBIT KREDIT BALANCE PER AUDIT

PENDAPATAN
Penjualan Rp 83,366,904,000.00 Rp 750,000,000.00

Diskon Penjualan Rp (2,047,700,250.00) Rp 42,528,642.00

Rp 37,500,000.00
Rp 25,485,806.00
Retur Penjualan Rp (1,019,432,250.00)
Total Pendapatan Bersih Rp 80,299,771,500.00
HPP
Persediaan Awal Barang Dagangan Rp 16,041,943,500.00
Pembelian Rp 52,569,000,000.00
Diskon Pembelian Rp (569,085,000.00)
Pembelian Bersih Rp 68,041,858,500.00
Biaya Angkut Pembelian Rp 1,051,380,000.00 Rp 515,176,200.00
Persediaan Barang Siap Dijual Rp 69,093,238,500.00
Persediaan Akhir Barang Dagangan Rp (16,274,890,500.00)
Total HPP Rp 52,818,348,000.00
Laba Kotor Rp 27,481,423,500.00
Biaya Operasional
Biaya Gaji dan Komisi Rp 15,753,000,000.00
Biaya Iklan Rp 2,707,897,500.00
Biaya Telepon dan Internet Rp 1,700,341,125.00
Biaya Pengiriman Rp 1,458,729,000.00
Biaya Perjalanan Rp 2,764,260,750.00
Biaya Pemeliharaan Kendaraan Rp 873,712,500.00
Biaya Depresiasi Kendaraan Rp 166,669,995.00
Biaya Asuransi Rp 215,625,000.00
Biaya Listrik dan Air Rp 837,694,500.00
Biaya Perlengkapan Rp 366,672,900.00
Biaya Kerugian Piutang Rp 470,827,500.00
Biaya Pemeliharaan Gedung Rp 265,995,000.00
Biaya BBM Rp 948,750,000.00
Biaya Penyusutan Peralatan Rp 204,000,000.00
Biaya Penyusutan Gedung Rp 168,000,000.00
PBB Rp 828,000,000.00
Sumbangan Rp 1,500,000,000.00
Angsuran PPh ps. 21 Karyawan Rp 675,000,000.00
Biaya Lain-lain Rp 647,582,250.00
Total Biaya Operasional Rp 32,552,758,020.00
Laba Bersih Operasional Rp (5,071,334,520.00)
Penghasilan Lain-lain
Penghasilan Sewa Gedung Rp 1,320,000,000.00
Penghasilan Bunga Rp 6,320,250,000.00
Penghasilan Deviden Rp 990,000,000.00
Capital Gains Rp 742,500,000.00
Biaya Lain-lain
Biaya Bunga Rp (1,052,100,000.00)
Laba (Rugi) Sebelum Pajak Rp 3,249,315,480.00
PPh Pasal 22 Rp 10,687,500.00
BALANCE PER AUDIT
 KERTA KERJA PT HARUM
NERACA
NAMA AKUN BALANCE PER
DEBET KREDIT
BOOK
AKTIVA
AKTIVA LANCAR
Kas dan Setara Kas Rp 14,684,474,220.00
Investasi Sementara Rp 8,186,310,000.00
Investasi Jangka Panjang Rp 7,500,000,000.00
Piutang Dagang Rp 8,178,585,000.00
Cadangan Kerugian Piutang Rp (408,929,250.00)
PPN Masukan Rp 1,000,000,000.00
Piutang Wesel Rp 13,132,125,000.00
Piutang Pendapatan Bunga Rp 2,101,140,000.00
Persediaan Barang Dagangan Rp 16,274,890,500.00
Perlengkapan Rp 1,284,750,000.00
Total Aktiva Lancar Rp 71,933,345,470.00
AKTIVA TETAP
Tanah Rp 2,250,000,000.00
Bangunan Rp 5,460,000,000.00
Akm. Penyusutan Bangunan Rp (819,250,005.00)
Kendaraan Rp 4,020,000,000.00
Akm. Penyusutan Kendaraan Rp (517,677,495.00)
Peralatan Toko Rp 1,428,000,000.00
Akm. Penyusutan Perlatan Toko Rp (654,571,425.00)
Total Aktiva Tetap Rp 11,166,501,075.00
TOTAL AKTIVA Rp 83,099,846,545.00
PASSIVA
KEWAJIBAN LANCAR
Hutang Dagang Rp 21,503,147,250.00
Hutang Wesel Rp 9,000,000,000.00
Hutang Gaji Rp 1,183,500,000.00
PPN Keluaran Rp 3,169,000,000.00
Hutang Bunga Wesel Rp 1,440,000,000.00
Hutang Bunga Obligasi Rp 2,025,000,000.00
Total Kewajiban Lancar Rp 38,320,647,250.00
KEWAJIBAN JANGKA PANJANG
Hutang Obligasi Rp 11,250,000,000.00
Total Kewajiban Jangka Panjang Rp 11,250,000,000.00
EKUITAS
Modal Saham Rp 15,000,000,000.00
Laba Ditahan Rp 18,529,199,295.00
Total Ekuitas Rp 33,529,199,295.00
TOTAL PASSIVA Rp 83,099,846,545.00
BALANCE PER
AUDIT
KERTAS KERJA PT HARUM KASTURI

LABA/RUGI
NAMA AKUN KOMERSIAL BEDA TETABEDA WAKTU FISKAL

PENDAPATAN
Penjualan
Diskon Penjualan
Retur Penjualan
Total Pendapatan Bersih
HPP
Persediaan Awal Barang Dagangan
Pembelian
Diskon Pembelian
Pembelian Bersih
Biaya Angkut Pembelian
Persediaan Barang Siap Dijual
Persediaan Akhir Barang Dagangan
Total HPP
Laba Kotor
Biaya Operasional
Biaya Gaji dan Komisi
Biaya Iklan
Biaya Telepon dan Internet
Biaya Pengiriman
Biaya Perjalanan
Biaya Pemeliharaan Kendaraan
Biaya Depresiasi Kendaraan
Biaya Asuransi
Biaya Listrik dan Air
Biaya Perlengkapan
Biaya Kerugian Piutang
Biaya Pemeliharaan Gedung
Biaya BBM
Biaya Penyusutan Peralatan
Biaya Penyusutan Gedung
PBB
Sumbangan
Angsuran PPh ps. 21 Karyawan
Biaya Lain-lain
Total Biaya Operasional
Laba Bersih Operasional
Penghasilan Lain-lain
Penghasilan Sewa Gedung
Penghasilan Bunga
Penghasilan Deviden
Capital Gains
Biaya Lain-lain
Biaya Bunga
Laba (Rugi) Sebelum Pajak
 KERTAS KERJA PT HARUM KASTURI

URAIAN/AKUN BALANCE
BEDA WAKTU
PER BOOK
AKTIVA
AKTIVA LANCAR
Kas dan Setara kas
#REF!
Investasi sementara #REF!
Investasi jangka panjang #REF!
Piutang Dagang
Cadangan kerugian Piutang #REF!
PPN Masukan #REF!
Piutang wesel #REF!
Piutang Pendapatan Bunga #REF!
Persediaan barang dagangan #REF!
Perlengkapan #REF!
#REF!
Total Aktiva Lancar #REF!
Rp 10,687,500.00
AKTIVA TETAP #REF!
Tanah
Bangunan #REF!
Akm. Penyusutan Bangunan #REF!
Kendaraan #REF!
Akm. Penyusutan Kendaraan #REF!
Peralatan toko #REF!
Akm Peny Peralatan Toko #REF!
Total Aktiva Tetap #REF!
#REF!
TOTAL AKTIVA #REF!

PASSIVA
Kewajiban Lancar #REF!
Hutang Dagang #REF!
Hutang Wesel #REF!
Hutang Gaji #REF!
PPN Keluaran #REF!
Hutang Bunga Wesel #REF!
Hutang Bunga Obligasi #REF!
Total Kewajiban Lancar
#REF!
Kewajiban Jangka Panjang #REF!
Hutang Obligasi
Total Kewajiban Jgk Pjg #REF!
#REF!
Total Kewajiban #REF!
#REF!
Ekuitas
Modal Saham 15,000,000,000
Laba Ditahan 18,529,199,295
Total Ekuitas 33,529,199,295

PENDAPATAN
Penjualan 83,366,904,000

Diskon Penjualan (2,047,700,250) 42,528,642

Retur Penjualan (1,019,432,250)

Total Pendapatan Bersih 80,299,771,500

Harga Pokok Penjualan:

Persediaan awal barang dagangan 16,041,943,500
Pembelian 52,569,000,000
Diskon pembelian (569,085,000)
Pembelian bersih 51,999,915,000
Biaya angkut pembelian 1,051,380,000 536,203,800
Persediaan barang siap dijual 69,093,238,500
Pesediaan akhir barang dagangan (16,274,890,500)
Harga Pokok Penjualan: 52,818,348,000

Laba Kotor 27,481,423,500

Biaya Operasi:
Biaya gaji dan komisi bagian penjualan (15,753,000,000)
Biaya iklan (2,707,897,500)
Biaya telepon dan internet (1,700,341,125)
Biaya pengiriman (1,458,729,000)
Biaya perjalanan (2,764,260,750)
Biaya pemeliharaan kendaraan (1,023,712,500)
Biaya depresiasi kendaraan (166,669,995) (170,005,005)
Biaya asuransi (215,625,000)
Biaya listrik dan air (837,694,500)
Biaya perlengkapan (366,672,900)
Biaya kerugian piutang (470,827,500)
Biaya pemeliharaan gedung (265,995,000)
Biaya BBM (948,750,000)
Biaya depresiasi peralatan (204,000,000) 100,767,500
Biaya depresiasi gedung (168,000,000) (105,000,000)
PBB (828,000,000)
Sumbangan-sumbangan (1,500,000,000)
Angsuran PPh Pasal 21 karyawan (675,000,000)
Biaya lain-lain (647,582,250)
Total biaya operasional (32,702,758,020)

Laba (rugi) Bersih Operasional (5,071,334,520)

Penghasilan Lain-lain:
Penghasilan sewa gedung 1,320,000,000
penghasilan bunga 635,250,000
Penghasilan deviden 990,000,000
Capital gains atas penjualan saham di BE 742,500,000

Biaya bunga (1,052,100,000) (2,625,000)

1,052,100
Laba (Rugi) sebelum pajak (2,435,684,520)
RUM KASTURI

BEDA TETAP FISKAL

14,684,474,220

8,186,310,000
7,500,000,000
8,178,585,000
(408,929,250)
1,000,000,000
13,132,125,000
2,101,140,000
16,274,890,500
1,284,750,000

71,933,345,470

2,250,000,000
5,460,000,000
(819,250,005)
4,020,000,000
(517,677,495)
1,428,000,000
(654,571,425)
11,166,501,075

83,099,846,545

(21,503,147,250)
(9,000,000,000)
(1,183,500,000)
(3,169,000,000)
(1,440,000,000)
(2,025,000,000)
(38,320,647,250)
 (11,250,000,000)
(11,250,000,000)

(49,570,647,250)

15,000,000,000
18,529,199,295
33,529,199,295

83,366,904,000

(2,005,171,608)

(1,019,432,250)
80,342,300,142

16,041,943,500
52,569,000,000
(569,085,000)
51,999,915,000
1,587,583,800
69,093,238,500
(16,274,890,500)
53,354,551,800

26,987,748,342

(15,753,000,000)
(2,707,897,500)
(100,000,000) (1,800,341,125)
(1,458,729,000)
(2,764,260,750)
(1,023,712,500)
(336,675,000)
(215,625,000)
(837,694,500)
(366,672,900)
(470,827,500)
(265,995,000)
 (948,750,000)
(103,232,500)
(273,000,000)
(828,000,000)
(1,500,000,000)
(675,000,000)
(647,582,250)
(32,976,995,525)

(5,989,247,183)

1,320,000,000
635,250,000
(590,000,000) 400,000,000
742,500,000

(1,053,672,900)

(3,945,170,083)