Laporan ini Dibuat Untuk Memenuhi Salah Satu Tugas Mata Kuliah Akuntansi
Keuangan
Dosen :
Eka Dasra Viana, SE, Ak, M.Acc
Disusun oleh:
Kelompok 4
Zulfa Fauziah H H24170021
Gridita Dwi P H24180051
Aulia Chrisna J H24180056
Namira Nurul H24180080
Reyhan Maulana R H24170096
A. Profil UMKM
Nama Usaha : Pisang Babe
Nama Pemilik : Rai Larezka
Jenis Produk : Makanan dan Minuman
Alamat Usaha : Jalan Raya Dramaga, Bogor (sebrang kantor pos
Dramaga) Kecamatan Dramaga, Kabupaten Bogor, Jawa
Barat
C. Proses Produksi
Proses pembuatan makanan dan minuman dilakukan di tempat secara cepat
saji, karena proses pembuatannya mudah dan tidak membutuhkan waktu yang
lama.
D. Daftar Harga
Harga Jual Barang :
1. Pisang Crispy (All Varian) Rp 10.000
2. Minuman (All Varian) Rp 8.000
Harga Bahan Baku :
1. Pisang Rp. 59.500
2. Keju Rp. 19.600
3. Susu Rp. 15.000
4. Toping Rp 15.000
5. Minuman sachet Rp. 15.000
Laporan Transaksi Keuangan Pisang Babe
1. Cash
Date D Cash K
01/09/19 80.000.000
42.000.000
02/09/19 6.760.000
04/09/19 4.205.000
08/09/19 200.000
09/09/19 500.000
10/09/19 884.000
12/09/19 370.000
13/09/19 542.000
14/09/19 220.000
15/09/19 556.000
16/09/19 386.000
17/09/19 704.000
19/09/19 560.000
20/19/19 250.000
31/09/19 30.867.000
01/09/19 42.000.000
31/09/19 42.000.000
3. Equipment
Date D Equipment K
02/09/19 6.760.000
04/09/19 4.205.000
31/09/19 10.965.000
4. Supplies
Date D Supplies K
08/08/19 200.000
14/09/19 220.000
20/09/19 250.000
31/09/19 670.000
5. Sales Revenue
Date D Sales Revenue K
09/09/19 500.000
10/09/19 884.000
12/09/19 370.000
13/09/19 542.000
15/09/19 556.000
16/09/19 386.000
17/09/19 704.000
19/09/19 560.000
31/09/19 4.502.000
6. Share Capital
Date D Share Capital K
01/09/19 80.000.000
31/09/19 80.000.000
Pisang Babe
Trial Balance
Per 31 September 2019
Accounts Title D K
Cash Rp 30.867.000,00
Prepaid Rent Expense Rp 42.000.000,00
Equipment Rp 10.965.000,00
Supplies Rp 670.000,00
Share Capital Rp 80.000.000,00
Sales Revenue Rp 4.502.000,00
Total Rp 84.502.000,00 Rp 84.502.000,00
Pisang Babe
Adjustment Journal
Per 31 September 2019
Date Explanation D K
5.159.046 5.159.046
Pisang Babe
Income Statement
Per 31 September 2019
Revenue
Sales Revenue 4.502.000
Expenses
Depreciation equipment expense 239.046
Rent Expense 3.500.000
Supplies Expense 420.000
80.342.954
Less : - -
Retained Earnings, September 31 80.342.954
Pisang Babe
Statement of Financial Position
Per 31 September 2019
Asset
Cash 30.867.000
Prepaid Rent Expense 38.500.000
Equipment 10.725.954
Supplies 250.000
Total Asset Rp80.342.954
Equity
Retained Earnings 80.342.954
Closing Entries
PISANG BABE
Revenue 4.502.000
COGS 3.281.000
Cash 30.867.000
Equipment 10.965.000
Supplies 670.000
Asset 84.502.000
Current Liabilities 0
Liabilities 0
Equity (342.954)
Interest Expense 0
Capital Expenditure 0
Retirement 0
Price 0
Ratios
Profitability Ratios
ROA 1,6%
Liquidity Ratios
Solvency Ratios
Keterangan :
Profitability Ratios
= 1.221.000/3.281.000 x 100%
= 37,2%
= 1.221.000/73.537.000 x 100%
= 1,6%
Liquidity Ratios
= 73.537.000/0
= (30.867.000 + 0)/0
= 0/84.502.000