JURNAL UMUM

DEBIT KREDIT
NO TANGGAL KETERANGAN REF
No. Rek Jumlah No. Rek Jumlah
1/1/2018 Kas Rp100,000,000
Modal Rp 100,000,000
1/1/2018 Kendaraan Rp130,000,000 Rp -
Modal Julian Rp 130,000,000
1/1/2018 Tanah Rp350,000,000
Modal Nadia Yuli Rp 350,000,000
1/1/2018 Mesin Rp100,000,000 Rp -
Modal Fabiola Rp 100,000,000
1/2/2018 Bangunan Rp240,000,000 Rp -
Modal Victoria Rp 240,000,000
1/2/2018 Mesin mixer Rp 7,800,000 Rp -
Modal Mariani Rp 7,800,000
1/2/2018 Peralatan-Kantor Rp 16,200,000 Rp -
Modal Mabrur Rp 16,200,000
1/4/2018 Gaji dan upah Rp 30,000,000
Hutang gaji dan upah Rp 30,000,000
1/2/2018 Peralatan-Etalase toko Rp 21,150,000
Modal Thommy Rp 21,150,000
1/5/2018 BDP-BB Rp 2,078,000
pers.bb Tepung Rp 1,290,000
pers.bb susu bubuk Rp 243,000
pers.bb telur Rp 375,000
pers.bb gula Rp 165,000
pers.bb ragi Rp 5,000
BDP-BOP Rp 165,000 Rp -
 pers.bahan pembungkus Rp 150,000
listrik Rp 15,000
BDP-BTKL Rp 1,500,000
upah & gaji Rp 1,500,000
Persediaan barang jadi - roti tawar Rp 3,743,000
BDP-BB Rp 2,078,000
BDP-BOP Rp 165,000
BDP-BTKL Rp 1,500,000

1/5/2018 BDP BB Rp 1,591,000

pers.bb tepung Rp 774,000
pers.bb susu cair Rp 540,000
pers.bb gula Rp 99,000
pers.bb ragi Rp 5,000
pers.bb margarin Rp 78,000
pers.bb topping Rp 95,000
BDP-BOP Rp 165,000
pers.bahan pembungkus Rp 150,000
listrik Rp 15,000
BDP-BTKL Rp 1,250,000
Gaji dan Upah Rp 1,250,000
Persediaan barang jadi - roti isi Rp 3,006,000
BDP-BB Rp 1,591,000
BDP-BOP Rp 165,000
BDP-BTKL Rp 1,250,000

5-Jan-18 BDP-BB Rp 1,045,000

Pers.bb tepung Rp 172,000
pers.bb gula Rp 220,000
pers.bb susu bubuk Rp 135,000
 pers.bb telur Rp 500,000
pers.bb baking soda Rp 5,000
pers.bb margarin Rp 13,000
BDP-BOP Rp 65,000
pers bahan pembungkus Rp 50,000
listrik Rp 15,000
BDP-BTKL Rp 1,500,000
Gaji dan Upah Rp 1,500,000
Persediaan barang jadi-bolu Rp 2,610,000
BDP-BB Rp 1,045,000
BDP-BOP Rp 65,000
BDP-BTKL Rp 1,500,000

6-Jan BDP-BB Rp 4,930,000

pers.bb tepung Rp 258,000
pers.bb coklat bubuk Rp 2,250,000
pers.bb susu cair Rp 300,000
pers.bb margarin Rp 585,000
pers.bb telur Rp 1,125,000
pers.bb gula Rp 407,000
pers.bb baking soda Rp 5,000
BDP-BOP Rp 90,000
pers bahan pembungkus Rp 75,000
listrik Rp 15,000
BDP-BTKL Rp 2,000,000
Gaji dan upah Rp 2,000,000
Persediaan barang jadi-BROWNIES Rp 7,020,000
BDP-BB Rp 4,930,000
BDP-BOP Rp 90,000
BDP-BTKL Rp 2,000,000
6-Jan-18 BDP-BB Rp 305,000
pers.bb tepung Rp 107,500
pers.bb gula Rp 27,500
pers bb.ragi Rp 5,000
pers.bb baking soda Rp 5,000
 REKENING BUKU BESAR:
Kas
No. Kode Rekening :

Tanggal Keterangan Ref. Debit Kredit Saldo

1/1/2001 kas JU Rp 100,000,000.00 Rp 100,000,000.00
04/01/2018 JKM Rp 2,000,000.00 Rp 98,000,000.00
04/01/2018 JKK Rp 1,672,000.00 Rp 96,328,000.00
04/01/2018 Rp 1,000,000.00 Rp 95,328,000.00
04/01/2018 Rp 20,000.00 Rp 95,308,000.00
04/01/2018 Rp 405,000.00 Rp 94,903,000.00
04/01/2018 Rp 25,000.00 Rp 94,878,000.00
04/01/2018 Rp 2,500,000.00 Rp 92,378,000.00
04/01/2018 Rp 1,000,000.00 Rp 91,378,000.00
04/01/2018 Rp 185,000.00 Rp 91,193,000.00
04/01/2018 Rp 600,000.00 Rp 90,593,000.00
04/01/2018 Rp 500,000.00 Rp 90,093,000.00
08/01/2018 PT.CENDRAWASIH JKM Rp 1,900,000.00 Rp 91,993,000.00
08/01/2018 PT.MOMO FURNITURE JKM Rp 4,800,000.00 Rp 96,793,000.00
09/01/2018 PT.DELIMA JKM Rp 4,000,000.00 Rp 100,793,000.00
10/01/2018 PT CENDRAWASIH JKM Rp 10,650,000.00 Rp 111,443,000.00
13/01/2018 PT.MOMO FURNITURE JKM Rp 2,500,000.00 Rp 113,943,000.00
14/01/2018 TOKO MILKOW JKK Rp 1,000,000.00 Rp 112,943,000.00
14/01/2018 JKK Rp 750,000.00 Rp 112,193,000.00
15/01/2018 PT.MOMO FURNITURE JKM Rp 5,650,000.00 Rp 117,843,000.00
15/01/2018 PT.CENDRAWASIH JKM Rp 2,000,000.00 Rp 119,843,000.00
16/01/2018 PT.DELIMA JKM Rp 1,500,000.00 Rp 121,343,000.00
18/01/2018 JU Rp 5,100,000.00 Rp 126,443,000.00
18/01/2018 TOKO MONDAR MANDIR JKK Rp 4,000,000.00 Rp 122,443,000.00
18/01/2018 TOKO ADEM RASA JKK Rp 7,000,000.00 Rp 115,443,000.00
18/01/2018 TOKO LUWES JKK Rp 500,000.00 Rp 114,943,000.00
19/01/2018 JU Rp 10,200,000.00 Rp 125,143,000.00

19/01/2018 PT TEPUNG SARI JKK Rp 2,300,000.00 Rp 122,843,000.00

19/01/2018 TOKO MAJU JAYA JKK Rp 5,040,000.00 Rp 117,803,000.00
19/01/2018 CV CENDRAWASIH JKK Rp 500,000.00 Rp 117,303,000.00
19/01/2018 PT DELIMA JKM Rp 3,800,000.00 Rp 121,103,000.00
19/01/2018 TOKO TEPUNG SARI JKK Rp 2,795,000.00 Rp 118,308,000.00
19/01/2018 TOKO MAJU JAYA JKK Rp 990,000.00 Rp 117,318,000.00
19/01/2018 TOKO CERAH ABADI JKK Rp 320,000.00 Rp 116,998,000.00
19/01/2018 TOKO SUMBER REJEKI JKK Rp 5,290,000.00 Rp 111,708,000.00
19/01/2018 PT MOMO FURNITURE JKM Rp 5,000,000.00 Rp 116,708,000.00
19/01/2018 CV CENDRAWASIH JKM Rp 2,000,000.00 Rp 118,708,000.00
19/01/2018 PT DELIMA JKM Rp 1,000,000.00 Rp 119,708,000.00
19/01/2018 PT DELIMA JKM Rp 3,200,000.00 Rp 122,908,000.00
19/01/2018 CV CENDRAWASIH JKM Rp 3,500,000.00 Rp 126,408,000.00
19/01/2018 PT MOMO FURNITURE JKM Rp 3,800,000.00 Rp 130,208,000.00
19/01/2018 TOKO ATIK JKK Rp 1,000,000.00 Rp 129,208,000.00
20/01/2018 PT TEPUNG SARI JKK Rp 6,020,000.00 Rp 123,188,000.00
20/01/2018 JKK Rp 2,335,000.00 Rp 120,853,000.00
20/01/2018 PT SUMBER REJEKI JKK Rp 6,411,000.00 Rp 114,442,000.00
20/01/2018 bahan pembungkus JKK Rp 1,000,000.00 Rp 113,442,000.00
22/01/2018 BEBAN LISTRIK JKK Rp 450,000.00 Rp 112,992,000.00
22/01/2018 BEBAN IKLAN JKK Rp 150,000.00 Rp 112,842,000.00
22/01/2018 BEBAN AIR JKK Rp 105,000.00 Rp 112,737,000.00
22/01/2018 BEBAN TLPN&INET JKK Rp 300,000.00 Rp 112,437,000.00
22/01/2018 BEBAN PEMELIHARAAN MESI JKK Rp 95,000.00 Rp 112,342,000.00
23/01/2018 CV CENDRAWASIH JKM Rp 3,420,000.00 Rp 115,762,000.00
23/01/2018 PT DELIMA JKM Rp 2,880,000.00 Rp 118,642,000.00
23/01/2018 PT MOMO FURNITURE JKM Rp 2,400,000.00 Rp 121,042,000.00
23/01/2018 PT DELIMA JKM Rp 6,390,000.00 Rp 127,432,000.00
23/01/2018 PT MOMO FURNITURE JKM Rp 1,500,000.00 Rp 128,932,000.00
24/01/2018 PERLENGKAPAN Rp 200,000.00 Rp 128,732,000.00
24/01/2018 CV CENDRAWASIH JKK Rp 6,500,000.00 Rp 122,232,000.00
24/01/2018 PT DELIMA JKK Rp 5,400,000.00 Rp 116,832,000.00
24/01/2018 PT MOMO FURNITURE JKK Rp 2,400,000.00 Rp 114,432,000.00
27/01/2018 PEMBENTUKAN KAS KECIL JU Rp 5,000,000.00 Rp 109,432,000.00
30/01/2018 PT MOMO FURNITURE JKK Rp 24,000,000.00 Rp 85,432,000.00
30/01/2018 BEBAN LAIN-LAIN JKK Rp 1,450,000.00 Rp 83,982,000.00
30/01/2018 LISTRIK JKK Rp 225,000.00 Rp 83,757,000.00

REKENING BUKU BESAR:

Piutang Dagang
No. Kode Rekening :

Tanggal Keterangan Ref. Debit Kredit Saldo

13/01/2018 JPEM Rp 3,800,000.00 Rp 3,800,000.00
17/01/2018 JPEN Rp 3,200,000.00 Rp 7,000,000.00
17/01/2018 JPEN Rp 3,500,000.00 Rp 10,500,000.00
17/01/2018 JPEN Rp 3,800,000.00 Rp 14,300,000.00

19/01/2018 JKM Rp 3,800,000.00 Rp 10,500,000.00

19/01/2018 JKM Rp 3,200,000.00 Rp 7,300,000.00
19/01/2018 JKM Rp 3,500,000.00 Rp 3,800,000.00
19/01/2018 JKM Rp 3,800,000.00 Rp -
30/01/2018 JKK Rp 24,000,000.00 Rp 24,000,000.00
 REKENING BUKU BESAR:
Persediaan Bahan Baku-TEPUNG
No. Kode Rekening :

Tanggal Keterangan Ref. Debit Kredit Saldo

04/01/2018 JKK Rp 2,300,000.00 Rp 2,300,000.00
Jkk Rp 2,000,000.00 Rp 4,300,000.00
05/01/2018 Ju Rp 1,290,000.00 Rp 3,010,000.00
05/01/2018 JU Rp 774,000.00 Rp 2,236,000.00
05/01/2018 JU Rp 172,000.00 Rp 2,064,000.00
06/01/2018 JU Rp 258,000.00 Rp 1,806,000.00
06/01/2018 JU Rp 107,500.00 Rp 1,698,500.00
14/01/2018 JPEM Rp 2,795,000.00 Rp 4,493,500.00
15/01/2018 JU Rp 1,290,000.00 Rp 3,203,500.00
15/01/2018 JU Rp 774,000.00 Rp 2,429,500.00
16/01/2018 JU Rp 258,000.00 Rp 2,171,500.00
16/01/2018 JU Rp 172,000.00 Rp 1,999,500.00
16/01/2018 JU Rp 107,500.00 Rp 1,892,000.00
20/01/2018 JKK Rp 6,020,000.00 Rp 7,912,000.00
21/01/2018 JU Rp 1,290,000.00 Rp 6,622,000.00
21/01/2018 JU Rp 774,000.00 Rp 5,848,000.00
21/01/2018 JU Rp 172,000.00 Rp 5,676,000.00
21/01/2018 JU Rp 258,000.00 Rp 5,418,000.00
21/01/2018 JU Rp 107,500.00 Rp 5,310,500.00

REKENING BUKU BESAR:

Mesin-mesin
No. Kode Rekening :

Tanggal Keterangan Ref. Debit Kredit Saldo

01/01/2018 adonan roti/oven gas JU Rp 100,000,000.00 Rp 100,000,000.00
01/01/2018 mixer JU Rp 7,800,000.00 Rp 107,800,000.00
JU
JU
 REKENING BUKU BESAR:
Peralatan
No. Kode Rekening :

Tanggal Keterangan Ref. Debit Kredit Saldo

02/01/2018 kantor JP Rp 16,200,000.00 Rp 16,200,000.00
02/01/2018 Etalase toko Rp 21,150,000.00 Rp 37,350,000.00
18/01/2018 KOMPUTER-TOKO MONDAR M JKK Rp 4,000,000.00 Rp 41,350,000.00
18/01/2018 KULKAS-TOKO MONDAR MAND JKK Rp 7,000,000.00 Rp 48,350,000.00
18/01/2018 MEJA DISPLAY JPEM Rp 1,000,000.00 Rp 49,350,000.00
24/01/2018 MEJA DISPLAY JKK Rp 2,400,000.00 Rp 51,750,000.00
 REKENING BUKU BESAR:
Tanah
No. Kode Rekening :

Tanggal Keterangan Ref. Debit Kredit Saldo

01/01/2018 JU1 Rp 350,000,000.00 Rp 350,000,000.00
JU1
JU1
 REKENING BUKU BESAR:
Pendapatan Yang Diterima Dimuka
No. Kode Rekening :

Tanggal Keterangan Ref. Debit Kredit Saldo

15/01/2018 JKM Rp 5,650,000.00 Rp 5,650,000.00
15/01/2018 JKM Rp 2,000,000.00 Rp 7,650,000.00
16/01/2018 JKM Rp 1,500,000.00 Rp 9,150,000.00

19/01/2018 JKM Rp 5,650,000.00 Rp 3,500,000.00

19/01/2018 JKM Rp 2,000,000.00 Rp 1,500,000.00
19/01/2018 JKM Rp 1,500,000.00 Rp -
 REKENING BUKU BESAR:
Utang Obligasi
No. Kode Rekening :

Tanggal Keterangan Ref. Debit Kredit Saldo

18/01/2018 JU Rp 5,000,000.00 Rp 5,000,000.00
19/01/2018 JKM Rp 10,000,000.00 Rp 15,000,000.00
 REKENING BUKU BESAR:
Potongan Penjualan
No. Kode Rekening :

Tanggal Keterangan Ref. Debit Kredit Saldo

JKM
 REKENING BUKU BESAR:
Harga Pokok Penjualan
No. Kode Rekening :

Tanggal Keterangan Ref. Debit Kredit Saldo

08/01/2018 PT.CENDRAWASIH JPEN Rp 1,250,000.00 Rp 1,250,000.00
08/01/2018 PT.MOMO FURNITURE Jpen Rp 3,006,000.00 Rp 4,256,000.00
09/01/2018 PT.DELIMA Rp 2,610,000.00 Rp 6,866,000.00
10/01/2018 PT.CENDRAWASIH Rp 7,020,000.00 Rp 13,886,000.00
13/01/2018 PT.MOMO FURNITURE Rp 1,695,000.00 Rp 15,581,000.00
13/01/2018 PT.DELIMA Rp 2,500,000.00 Rp 18,081,000.00
17/01/2018 PT.DELIMA Rp 2,004,000.00 Rp 20,085,000.00
17/01/2018 PT.CENDRAWASIH Rp 2,252,000.00 Rp 22,337,000.00
17/01/2018 PT.MOMO FURNITURE Rp 2,500,000.00 Rp 24,837,000.00
19/01/2018 PT MOMO FURNITURE JU Rp 7,020,000.00 Rp 31,857,000.00
19/01/2018 CV CENDRAWASIH JU Rp 2,610,000.00 Rp 34,467,000.00
19/01/2018 PT DELIMA JU Rp 1,695,000.00 Rp 36,162,000.00
23/01/2018 CV CENDRAWASIH JPEN Rp 2,250,000.00 Rp 38,412,000.00
23/01/2018 PT DELIMA JPEN Rp 1,803,600.00 Rp 40,215,600.00
23/01/2018 PT MOMO FURNITURE JPEN Rp 1,566,000.00 Rp 41,781,600.00
23/01/2018 PT DELIMA JPEN Rp 4,212,000.00 Rp 45,993,600.00
23/01/2018 PT MOMO FURNITURE JPEN Rp 1,017,000.00 Rp 47,010,600.00

REKENING BUKU BESAR:

Barang Dalam Proses - Biaya Bahan Baku
No. Kode Rekening :

Tanggal Keterangan Ref. Debit Kredit Saldo

05/01/2018 JU Rp 2,078,000.00 Rp 2,078,000.00
05/01/2018 JU Rp 2,078,000.00 Rp -
05/01/2018 JU Rp 1,591,000.00 Rp 1,591,000.00
05/01/2018 JU Rp 1,591,000.00 Rp -
05/01/2018 JU Rp 1,045,000.00 Rp 1,045,000.00
05/01/2018 JU Rp 1,045,000.00 Rp -
06/01/2018 JU Rp 4,930,000.00 Rp 4,930,000.00
06/01/2018 JU Rp 4,930,000.00 Rp -
06/01/2018 JU Rp 305,000.00 Rp 305,000.00
06/01/2018 JU Rp 305,000.00 Rp -
15/01/2018 JU Rp 2,078,000.00 Rp 2,078,000.00
15/01/2018 JU Rp 2,078,000.00 Rp -
15/01/2018 JU Rp 1,591,000.00 Rp 1,591,000.00
15/01/2018 JU Rp 1,591,000.00 Rp -
16/01/2018 JU Rp 4,930,000.00 Rp 4,930,000.00
16/01/2018 JU Rp 4,930,000.00 Rp -
16/01/2018 JU Rp 1,045,000.00 Rp 1,045,000.00
16/01/2018 JU Rp 1,045,000.00 Rp -
16/01/2018 JU Rp 305,000.00 Rp 305,000.00
16/01/2018 JU Rp 305,000.00 Rp -
21/01/2018 JU Rp 2,078,000.00 Rp 2,078,000.00
21/01/2018 JU Rp 1,662,400.00 Rp 415,600.00
21/01/2018 JU Rp 1,591,000.00 Rp 2,006,600.00
21/01/2018 JU Rp 1,272,800.00 Rp 733,800.00
21/01/2018 JU Rp 1,045,000.00 Rp 1,778,800.00
21-Jan-18 JU 836000 Rp 942,800.00
21/01/2018 JU Rp 4,930,000.00 Rp 5,872,800.00
21/01/2018 JU Rp 3,944,000.00 Rp 1,928,800.00
21/01/2018 JU Rp 305,000.00 Rp 2,233,800.00
21/01/2018 JU Rp 244,000.00 Rp 1,989,800.00
 Jurnal Penerimaan Kas
Debit
Tanggal Keterangan Ref
Harga Pokok Lain-lain
Kas .....
Penjualan ........ Ref. Jumlah
08/01/2018 PT.CENDRAWASIH 1,900,000.00
08/01/2018 PT.MOMO 4,800,000.00
09/01/2018 PT.DELIMA 4,000,000.00
10/01/2018 PT.CENDRAWASIH 10,650,000.00
13/01/2018 PT.MOMO FURNITURE 2,500,000.00
15/01/2018 PT.MOMO FURNITURE 5,650,000.00
15/01/2018 PT.CENDRAWASIH 2,000,000.00
16/01/2018 PT.DELIMA Rp 1,500,000.00
19/01/2018 PT DELIMA Rp 3,800,000.00
19/01/2018 PT MOMO FURNITURE Rp 5,000,000.00 PDDM Rp 5,650,000.00
19/01/2018 CV CENDRAWASIH Rp 2,000,000.00 PDDM Rp 2,000,000.00
19/01/2018 PT DELIMA Rp 1,000,000.00 PPDDM Rp 1,500,000.00
19/01/2018 PT DELIMA Rp 3,200,000.00
19/01/2018 CV CENDRAWASIH Rp 3,500,000.00
19/01/2018 PT.MOMO FURNITURE Rp 3,800,000.00
23/01/2018 CV CENDRAWASIH Rp 3,420,000.00
23/01/2018 PT DELIMA Rp 2,880,000.00
23/01/2018 PT MOMO FURNITURE Rp 2,400,000.00
23/01/2018 PT DELIMA Rp 6,390,000.00
23/01/2018 PT MOMO FURNITURE Rp 1,500,000.00
 Halaman :

Kredit Rekapitulasi
Lain-lain Debit Kredit
Piutang Dagang .......... Penjualan ............
Ref Jumlah Ref Jumlah Ref
1,900,000.00
4,800,000.00
Rp 4,000,000.00
Rp 10,650,000.00
Rp 2,500,000.00
5,650,000.00
2,000,000.00
Rp 1,500,000.00
Rp 3,800,000.00
Rp 10,650,000.00
Rp 4,000,000.00 Rp 33,000,000.00
Rp 2,500,000.00
Rp 3,200,000.00
Rp 3,500,000.00
Rp 3,800,000.00
Rp 3,420,000.00
Rp 2,880,000.00
Rp 2,400,000.00
Rp 6,390,000.00
Rp 1,500,000.00

Total Rp - Total
 Keterangan Tanggal Tanda Tangan
Kredit Dibuat oleh :
Jumlah

Dibukukan oleh :

Rp -
 JURNAL PEMBELIAN
DEBIT
TANGGALNO FAKTUR Keterangan REF Persediaan Bahan Baku SERBA-SERBI
No. Rek Jumlah (Rp) No Rek. JUMLAH (Rp)
4-Jan-18 PT.Tepung sari Rp 2,300,000
4-Jan Toko maju jaya - telur Rp 3,440,000
4-Jan margarin Rp 1,600,000
4-Jan Seragam-CV Cendrawasih 500,000
14-Jan-18 PT.Tepung sari-tepung Rp 2,795,000
14-Jan-18 Toko maju jaya-telur, ragi, baking soda Rp 990,000
14-Jan-18 TOKO CERAH ABADI-GULA,TOPPING, Rp 320,000
14-Jan-18 TOKO SUMBER REJEKI-SUSU BUBUK, COKLAT BUB Rp 5,290,000
18-Jan-18 MEJA DISPLAY-TOKO ATIK Rp 1,000,000
20-Jan-18 TOKO MAJU JAYA -TELUR, MARGARIN,...,... Rp 7,020,000
20-Jan-18 PT MILKOW Rp 2,000,000
Rp 18,235,000
 DEBIT
TANGGALNO FAKTUR PERKIRAAN YANG DIKREDIT REF Persediaan Bahan Baku SERBA-SERBI
No. Rek Jumlah (Rp) No Rek. JUMLAH (Rp)
 KREDIT
UTANG DAGANG
(Rp) ...........
Rp 2,300,000
Rp 3,440,000
Rp 1,600,000
Rp 500,000
Rp 2,795,000
Rp 990,000
Rp 320,000
Rp 5,290,000
Rp 1,000,000
7020000
2000000
Rp 25,255,000
 KREDIT
UTANG DAGANG (Rp)
 JURNAL PENJUALAN
DEBIT KREDIT
NO
TANGGAL KETERANGAN SYARAT Piutang Harga Pokok
Penjualan ....... PPN
FAKTUR Penjualan .........
Usaha ........ ... Keluaran ...
8-Jan-18 Rp1,250,000 ...
8-Jan-18 Rp3,006,000
9-Jan-18 Rp2,610,000
10-Jan-18 Rp7,020,000
13-Jan-18 Rp1,695,000
13-Jan-18 Rp 3,800,000 Rp 2,500,000 Rp 3,800,000
17-Jan-18 Rp 3,200,000 Rp2,004,000 Rp 3,200,000
17-Jan-18 PT.CENDRAWASIH Rp 3,500,000 Rp2,252,000 Rp 3,500,000
17-Jan PT.MOMO FURNITURE 3,800,000 Rp2,500,000 3,800,000.00
23-Jan-18 CV CENDRAWASIH Rp2,250,000
23-Jan-18 PT DELIMA Rp1,803,600
23-Jan-18 PT MOMO FURNITURE Rp1,566,000
23-Jan-18 PT DELIMA Rp4,212,000
23-Jan-18 PT MOMO FURNITURE 1017000

###
 NO DEBIT KREDIT
TANGGAL KETERANGAN SYARAT
FAKTUR Piutang Usaha Harga Pokok Penjualan PPN
Penjualan
Keluaran
KREDIT
Persediaan
Barang jadi
Rp 1,250,000
Rp 3,006,000
Rp 2,610,000
Rp 7,020,000
Rp 1,695,000
Rp 2,500,000
Rp 2,004,000
Rp 2,252,000
Rp 2,500,000
Rp 2,250,000
Rp 1,803,600
Rp 1,566,000
Rp 4,212,000
1,017,000.00
KREDIT
Persediaan
Barang Dagang
 Jurnal Pengeluaran Kas
Debit
Tanggal Keterangan Ref
Persediaan Bahan Baku Lain-lain
No. Rek Jumlah No. Rek Jumlah
04/01/2018 Tepung-PT.Tepung sari Rp 2,000,000.00
04/01/2018 Gula-Toko cerah abadi Rp 1,672,000.00
04/01/2018 margarin-maju jaya Rp 1,000,000.00
04/01/2018 baking soda -toko maju jaya Rp 20,000.00
04/01/2018 susu bubuk-toko sumber rejeki Rp 405,000.00
04/01/2018 ragi-Toko Maju Jaya Rp 25,000.00
04/01/2018 coklat bubuk-Toko sumber rejeki Rp 2,500,000.00
04/01/2018 susu cair-toko milkow Rp 1,000,000.00
04/01/2018 topping-cerah abadi Rp 185,000.00
04/01/2018 Bahan pembungkus Rp 600,000.00
04/01/2018 seragam-CV Cendrawasih Rp 500,000.00
14/01/2018 SUSU CAIR-TOKO MILKOW Rp 1,000,000.00
14/01/2018 BAHAN PEMBUNGKUS Rp 750,000.00
18/01/2018 PT MONDAR MANDIR KOMPUTER Rp 4,000,000.00
18/01/2018 TOKO ADEM RASA KULKAS Rp 7,000,000.00
18/01/2018 TOKO LUWES ATK Rp 500,000.00
19/01/2018 PT.TEPUNG SARI UTANG Rp 2,300,000.00
19/01/2018 TOKO MAJU JAYA UTANG Rp 5,040,000.00
19/01/2018 CV CENDRAWASIH UTANG Rp 500,000.00
19/01/2018 PT TEPUNG SARI UTANG Rp 2,795,000.00
19/01/2108 TOKO MAJU JAYA UTANG Rp 990,000.00
19/01/2018 TOKO CERAH ABADI UTANG Rp 320,000.00
19/01/2018 TOKO SUMBER REJEKI UTANG Rp 5,290,000.00
19/01/2018 TOKO ATIK UTANG Rp 1,000,000.00
20-Jan-18 PT.TEPUNG SARI-TEPUNG Rp 6,020,000
TOKO CERAH ABADI
GULA-,TOPING,MESSES,KEJU 2,335,000
,KACANG
20-Jan-18

TOKO SUMBER REJEKI-SUSU 6,411,000

20-Jan-18 BUBUK,COKLAT BUBUK
20-Jan-18 Bahan pembungkus 1,000,000
22-Jan-18 BEBAN LISTRIK B.LISTRIK Rp 450,000
22-Jan-18 BEBAN IKLAN B.IKLAN Rp 150,000
22-Jan-18 BEBAN AIR B.AIR Rp 105,000
22-Jan-18 BEBAN TELEPON DAN INTERNET B.TLPN & INET Rp 300,000
22-Jan-18 BEBAN PEMELIHARAAN MESIN B.PEM MESIN Rp 95,000
24-Jan-18 PERLENGKAPAN PERLENGKAPAN Rp 200,000
24-Jan-18 KEMEJA LENGAN PENDEK PERLENGKAPAN Rp 6,500,000
24-Jan-18 PT DELIMA-SUSU CAIR 5400000
24-Jan-18 PT MOMO FURNITURE PERALATAN Rp 2,400,000
30-Jan-18 PT MOMO FURNITURE PIUTANG Rp 24,000,000
30-Jan-18 BEBAN LAIN-LAIN MAKANAN Rp 150,000
BEBAN LAIN-LAIN PERAWATAN KESEHATAN Rp 300,000
BEBAN LAIN-LAIN PIKNIK Rp 1,000,000
30-Jan-18 LISTRIK LISTRIK Rp 225,000.00
 Halaman :

Kredit Rekapitulasi
Lain-lain Debit Kredit
Kas .......
No. Rek Jumlah No. Rek Jumlah No. Rek Jumlah
Rp 2,000,000.00
Rp 1,672,000.00
Rp 1,000,000.00
Rp 20,000.00
Rp 405,000.00
Rp 25,000.00
Rp 2,500,000.00
Rp 1,000,000.00
Rp 185,000.00
Rp 600,000.00
Rp 500,000.00
Rp 1,000,000.00
Rp 750,000.00
Rp 4,000,000.00
Rp 7,000,000.00
Rp 500,000.00
Rp 2,300,000.00
Rp 5,040,000.00
Rp 500,000.00
Rp 2,795,000.00
Rp 990,000.00
Rp 320,000.00 Total
Rp 5,290,000.00
Rp 1,000,000
Rp 6,020,000

2,335,000

6,411,000

Rp 1,000,000
Rp 450,000
Rp 150,000
Rp 105,000
Rp 300,000
Rp 95,000
Rp 200,000
Rp 6,500,000
Rp 5,400,000
Rp 2,400,000
Rp 24,000,000
Rp 1,450,000

Rp 225,000.00
 Keterangan Tanggal Tanda Tangan

Dibuat oleh :

Dibukukan oleh :
 REKENING PEMBANTU :
Piutang
No. Kode Rekening :
Tanggal Keterangan Ref. Debit Kredit Saldo
 REKENING PEMBANTU :
Utang
No. Kode Rekening : 2101-1
Tanggal Keterangan Ref. Debit Kredit Saldo
 PT ECO BAKERY
NERACA SALDO
Per ..........................

KODE AKUN KETERANGAN DEBIT KREDIT

111 KAS Rp 83,757,000
411 PENJUALAN 71,890,000.00
113 PIUTANG DAGANG 24,000,000.00
113.01 PERSEDIAAN BB-TEPUNG 5,310,500.00
113.02 PERSEDIAAN BB-GULA 1,281,500.00
113.03 PERSEDIAAN MARGARIN 2,424,500.00
113.04 PERSEDIAAN SUSU BUBUK 972,000.00
113.05 PERSEDIAAN BAKING SODA 45,000.00
113.06 PERSEDIAAN RAGI 70,000.00
113.07 PERSEDIAAN SUSU CAIR 6,685,000.00
113.08 PERSEDIAAN TOPING 190,000.00
113.09 PERSEDIAAN TELUR 3,152,500.00
113.11 PERSEDIAAN BAHAN PEMBUNGKUS 700,000.00
113.10 PERSEDIAAN COKLAT BUBUK 5750000
123 MESIN-MESIN 107,800,000.00
114 PERSEDIAAN BARANG JADI 3,721,600.00
121 PERALATAN 51,750,000.00
115 PERLENGKAPAN 8,200,000.00
122 TANAH 350,000,000.00
412 PENDAPATAN DITERIMA DIMUKA - -
221 UTANG OBLIGASI 15,000,000.00
413 AGIO OBLIGASI 300,000.00
414 HPP 47,010,600.00
124 GEDUNG 240,000,000.00
311 MODAL 981,830,000.00
125 KENDARAAN 146,680,000.00
213 LISTRIK -
116 GAJI DAN UPAH 7,500,000.00
213 UTANG GAJI DAN UPAH 30,000,000.00
211 UTANG 9,020,000.00
511 BEBAN LISTRIK 450,000.00
512 BEBAN IKLAN 150,000.00
513 BEBAN AIR 105,000
514 BEBAN TELPON DAN INTERNET 300,000
515 BEBAN PEMELIHARAAN MESIN 95,000
112 KAS KECIL 5,000,000
516 BEBAN LAIN-LAIN 1,450,000
116.11 BDP-BBB 1,989,800
116.12 BDP-BTKL Rp 1,500,000
116.13 BDP-BOP 0

Rp 1,108,040,000 $ 1,108,040,000
 PT ECO BAKERY
LAPORAN HARGA POKOK PRODUKSI
PER 31 JANUARI 2018

BIAYA BAHAN BAKU

PERSEDIAAN AWAL Rp 13,147,000.00
PEMBELIAN Rp 42,581,000.00 +
BAHAN BAKU TERSEDIA Rp 55,728,000.00
PERSEDIAAN AKHIR Rp 25,881,000.00 -
BAHAN YANG DIPAKAI Rp 29,847,000.00
BIAYA TENAGA KERJA LANGSUNG Rp 22,500,000
BIAYA OVERHEAD PABRIK Rp 1,875,000 +
TOTAL BIAYA PRODUKSI Rp 54,222,000.00
BARANG DALAM PROSES Rp 3,489,800
HARGA POKOK PRODUKSI Rp 50,732,200.00
 PT ECO BAKERY
LAPORAN LABA RUGI
UNTUK PERIODE YANG BERAKHIR 31 JANUARI 2018

PENJUALAN 71,890,000

HARGA POKOK PRODUKSI 50,732,200

PERSEDIAAN BARANG JADI AKHIR 3,721,600 -
BEBAN POKOK PENJUALAN 47,010,600
LABA KOTOR 24,879,400
BEBAN BEBAN
BEBAN LISTRIK Rp 450,000
BEBAN AIR 105,000
BEBAN TELPON DAN INTERNET 300,000
BEBAN PEMELIHARAAN MESIN 95,000
BEBAN IKLAN 150,000
BEBAN LAIN-LAIN 1,450,000 +
Rp 2,550,000
22,329,400
PENDAPATAN LAINNYA
AGIO UTANG OBLIGASI 300,000
LABA BERSIH 22,629,400
8

+
 PT ECO BAKERY
NERACA
PER 31 JANUARI 2018

ASET
KAS 83,757,000
KAS KECIL 5,000,000
PIUTANG DAGANG 24,000,000
PERSEDIAAN BAHAN BAKU-TEPUNG 5,310,500
PERSEDIAAN BAHAN BAKU-GULA 1,281,500
PERSEDIAAN BAHAN BAKU-MARGARIN 2,424,500
PERSEDIAAN BAHAN BAKU-RAGI 70,000
PERSEDIAAN BAHAN BAKU-BAKING SODA 45,000
PERSEDIAAN BAHAN BAKU-COKLAT BUBUK 5,750,000
PERSEDIAAN BAHAN BAKU-SUSU BUBUK 972,000
PERSEDIAAN BAHAN BAKU-SUSU CAIR 6,685,000
PERSEDIAAN BAHAN BAKU-TOPPING 190,000
PERSEDIAAN BAHAN BAKU-TELUR 3,152,500
PERSEDIAAN BAHAN PEMBUNGKUS 700,000
MESIN-MESIN 107,800,000
PERSEDIAAN BARANG JADI 3,721,600
PERALATAN 51,750,000
PERLENGKAPAN 8,200,000
TANAH 350,000,000
BANGUNAN 240,000,000
KENDARAAN 146,680,000
BARANG DALAM PROSES 3,489,800
GAJI DAN UPAH 7,500,000 +
TOTAL ASET 1,058,479,400

LIABILITAS
UTANG 9,020,000
LISTRIK -
UTANG GAJI DAN UPAH 30,000,000
UTANG OBLIGASI 15,000,000 +
TOTAL LIABILITAS 54,020,000

EKUITAS
MODAL 1,004,459,400 +
1,058,479,400
 PT ECO BAKERY
LAPORAN PERUBAHAN EKUITAS
UNTUK PERIODE YANG BERAKHIR 31 JANUARI 2018

SALDO AWAL EKUITAS 965,150,000

DITAMBAH:
MODAL TAMBAHAN 16,680,000
LABA BERSIH 22,629,400 +
39,309,400 +
SALDO AKHIR EKUITAS 1,004,459,400
 PT ECO BAKERY
SPREADSHEET
PER 31 JANUARI 2018
2017 Selisih
Debit
ASET 0
KAS 0 83,757,000
KAS KECIL 0 5,000,000
PIUTANG DAGANG 0 24,000,000
PERSEDIAAN BAHAN BAKU-TEPUNG 0 5,310,500
PERSEDIAAN BAHAN BAKU-GULA 0 1,281,500
PERSEDIAAN BAHAN BAKU-MARGARIN 0 2,424,500
PERSEDIAAN BAHAN BAKU-RAGI 0 70,000
PERSEDIAAN BAHAN BAKU-BAKING SODA 0 45,000
PERSEDIAAN BAHAN BAKU-COKLAT BUBUK 0 5,750,000
PERSEDIAAN BAHAN BAKU-SUSU BUBUK 0 972,000
PERSEDIAAN BAHAN BAKU-SUSU CAIR 0 6,685,000
PERSEDIAAN BAHAN BAKU-TOPPING 0 190,000
PERSEDIAAN BAHAN BAKU-TELUR 0 3,152,500
PERSEDIAAN BAHAN PEMBUNGKUS 0 700,000
MESIN-MESIN 0 107,800,000
PERSEDIAAN BARANG JADI 0 3,721,600
PERALATAN 0 51,750,000
PERLENGKAPAN 0 8,200,000
TANAH 0 350,000,000
BANGUNAN 0 240,000,000
KENDARAAN 0 146,680,000
BARANG DALAM PROSES 0 3,489,800
GAJI DAN UPAH 0 7,500,000
TOTAL ASET 0
0
LIABILITAS 0
UTANG 0 -
LISTRIK 0 -
UTANG GAJI DAN UPAH 0 -
UTANG OBLIGASI 0 -
TOTAL LIABILITAS 0
0 -
EKUITAS 0 -
MODAL 0 -
saldo laba

TOTAL 1,058,479,400

LAPORAN ARUS KAS

aktivitas operasi
Laba Bersih 22,629,400
Penyesuaian efek non kas
PIUTANG DAGANG
PERSEDIAAN BAHAN BAKU-TEPUNG
PERSEDIAAN BAHAN BAKU-GULA
PERSEDIAAN BAHAN BAKU-MARGARIN
PERSEDIAAN BAHAN BAKU-RAGI
PERSEDIAAN BAHAN BAKU-BAKING SODA
PERSEDIAAN BAHAN BAKU-COKLAT BUBUK TAMBAHIN
PERSEDIAAN BAHAN BAKU-SUSU BUBUK KATA
KENAIKAN
PERSEDIAAN BAHAN BAKU-SUSU CAIR DIDEPAN YA
PERSEDIAAN BAHAN BAKU-TOPPING JEN
PERSEDIAAN BAHAN BAKU-TELUR
PERSEDIAAN BAHAN PEMBUNGKUS
PERSEDIAAN BARANG JADI
PERLENGKAPAN
BARANG DALAM PROSES
Pembayaran gaji dan upah
UTANG KATA 9,020,000
KENAIKAN
LISTRIK DIDEPAN YA -
UTANG GAJI DAN UPAH JEN 30,000,000
arus kas bersih dari aktivitas operasi

Aktivitas INVESTASI

MESIN-MESIN
PERALATAN
TANAH ini depannya
tambahin
BANGUNAN kata
KENDARAAN pembelian
arus kas bersih dari aktivitas investasi

aktivitas pendanaan
UTANG OBLIGASI 15,000,000
MODAL 981,830,000
arus kas bersih dari aktivitas pendanaan -
Kenaikan arus kas bersih
TOTAL 1,058,479,400

TOTAL 2,116,958,800
Y PAKAI METODE TIDAK LANGSUNG AJA YA JEN WKWKWK
KALO REVISI MINTA YG LANGSUNG NTAR BILANG AJA, CUM
018
Selisih 2018
Kredit

- 83,757,000
- 5,000,000
- 24,000,000
- 5,310,500
- 1,281,500
- 2,424,500
- 70,000
- 45,000
- 5,750,000
- 972,000
- 6,685,000
- 190,000
- 3,152,500
- 700,000
- 107,800,000
- 3,721,600
- 51,750,000
- 8,200,000
- 350,000,000
- 240,000,000
- 146,680,000
- 3,489,800
- 7,500,000 +
1,058,479,400

9,020,000 9,020,000
- -
30,000,000 30,000,000
15,000,000 15,000,000 +
54,020,000
-
-
981,830,000 981,830,000 +
22,629,400 1,035,850,000

1,058,479,400
 22,629,400

24,000,000
5,310,500
1,281,500
2,424,500
70,000
45,000
5,750,000
972,000
6,685,000
190,000
3,152,500
700,000
3,721,600
8,200,000
3,489,800
7,500,000

(11,843,000)

107,800,000
51,750,000
350,000,000
240,000,000
146,680,000
(896,230,000)

996,830,000
88,757,000 88,757,000
1,058,479,400

2,116,958,800
NG AJA YA JEN WKWKWK
UNG NTAR BILANG AJA, CUMA BEDA DI OPERASI AJA KOK