Tgl

ID Karyawan Nama Karyawan Posisi Tgl Resign NPWP

Penerimaan

Operasional
120101 Irvan Mardiansyah Dewan Komisaris 08-Jan-01 - v
120201 Robi Gunarso Direktur Utama 08-Jan-01 - v
120301 Agus Ariyanto Komite Audit 08-Aug-15 - v
120302 Atmanto Dwi Wijaya Komite Audit 15-Aug-14 - v
120303 Supriyadi Audit Internal 26-May-13 - v
120304 Nurul Hendri Setiawan Audit Internal 06-May-14 - v
120305 Nurdin Haqiqi Audit Internal 04-Oct-15 - v
120402 Deni Siregar Sekretaris 10-Jul-09 - v
120501 Tatsuya Adachi Manajer Gedung 1 13-Jan-07 - v
120502 Yana Suryana Asisten Manajer Gedung 1 10-Oct-08 - v
120503 Troy Aditia Tobias Manajer Gedung 2 06-Dec-09 - v
120504 Nazirwan Asisten Manajer Gedung 2 28-May-09 - v
120505 Mohammad Ihwan Manajer Gedung 3 08-Jun-10 - v
120506 Retno Ambarwati Asisten Manajer Gedung 3 03-Oct-17 - v
120507 Arifin Dyan Mulya RiskyawanManajer Gedung 4 27-May-09 - v
120508 Danu Yudho Prastowo Asisten Manajer Gedung 4 13-Aug-17 - v
120509 Abdul Hanan Manajer Gedung 5 17-Dec-13 - v
120510 Dede Nur Alamsyah Asisten Manajer Gedung 5 08-Jun-16 - v
120511 Kozuka Yoji Manajer Gedung 6 05-Mar-16 - v
120512 Budhiarso Santosa Asisten Manajer Gedung 6 10-Nov-18 - v
120601 Hadi Hamdani Manajer Proyek 22-Nov-13 - v
120602 Rino Pamungkas Administrasi Proyek 22-Nov-13 - v
120603 Jaenudin Staf Proyek 22-Nov-13 - v
120701 Salman Faris Manajer Pemasaran 24-Aug-11 - v
120702 Sanusi Firdaus Administrasi Pemasaran 22-Nov-13 - v
120703 Fandi Fadlan Petugas Penagihan 16-Oct-13 - v
120704 Arry Alifa Apriliawan Staf Pemasaran 19-Nov-15 29-Dec-17 v
120801 Yunita Sari Manajer Akuntansi & Keuangan 25-Feb-14 - v
120802 Restu Syamsi Kabag Akuntansi 17-Nov-15 - v
120803 Ami Anandita Kabag Keuangan 27-Mar-17 - v
120804 Arizal Fahri Staf Akuntansi 17-Nov-16 - v
120805 Anggun Achmad Saputro Staf Keuangan 19-Nov-17 - v
120901 Ruben Nainggolan Manajer Umum & SDM 19-Nov-15 - v
120902 Herman Surya Admin Pembelian & Penggudangan 13-Jul-17 - v
120903 Ambar Parwono Staf Pembelian & Penggudangan 11-Nov-17 - v

Administrasi Umum
300101 Hadi Security 27-Aug-13 - v
300102 Rojali Security 27-Aug-13 - v
300103 Jayadi Security 27-Aug-13 - v

Top Up Balance Operasional

Balance per Listing
Balance per TB
Diff

Tie Up Balance Administrasi Umum

Balance per Listing
Balance per TB
 Penghasilan Biaya Penghasilan
Status Gaji Pokok Tunjangan Asuransi JKK JHT JT
Bruto Jabatan Neto

K/2 78,000,000 14,330,972 3,900,000 96,230,972 4,811,549 3,120,000 88,299,423

K/3 78,000,000 13,000,000 3,900,000 94,900,000 4,745,000 3,120,000 87,035,000
K/3 54,000,000 - 1,620,000 55,620,000 2,781,000 2,160,000 50,679,000
K/2 54,000,000 - 1,620,000 55,620,000 2,781,000 2,160,000 50,679,000
K/2 37,800,000 - 1,134,000 38,934,000 1,946,700 1,512,000 35,475,300
TK/0 37,800,000 - 1,134,000 38,934,000 1,946,700 1,512,000 35,475,300
TK/0 37,800,000 - 1,134,000 38,934,000 1,946,700 1,512,000 35,475,300
K/2 54,000,000 - 1,620,000 55,620,000 2,781,000 2,160,000 50,679,000
TK/0 54,000,000 4,709,888 1,620,000 60,329,888 3,016,494 2,160,000 55,153,394
TK/0 46,500,000 3,767,911 1,395,000 51,662,911 2,583,146 1,860,000 47,219,765
K/1 54,000,000 4,709,888 1,620,000 60,329,888 3,016,494 2,160,000 55,153,394
K/3 46,500,000 3,767,911 1,395,000 51,662,911 2,583,146 1,860,000 47,219,765
K/3 54,000,000 4,709,888 1,620,000 60,329,888 3,016,494 2,160,000 55,153,394
TK/0 46,500,000 3,767,911 1,395,000 51,662,911 2,583,146 1,860,000 47,219,765
K/3 54,000,000 4,709,888 1,620,000 60,329,888 3,016,494 2,160,000 55,153,394
K/2 46,500,000 3,767,911 1,395,000 51,662,911 2,583,146 1,860,000 47,219,765
K/3 54,000,000 4,709,888 1,620,000 60,329,888 3,016,494 2,160,000 55,153,394
K/3 46,500,000 3,767,911 1,395,000 51,662,911 2,583,146 1,860,000 47,219,765
K/2 54,000,000 4,709,888 1,620,000 60,329,888 3,016,494 2,160,000 55,153,394
TK/0 46,500,000 3,767,911 1,395,000 51,662,911 2,583,146 1,860,000 47,219,765
TK/0 54,000,000 4,000,000 1,620,000 59,620,000 2,981,000 2,160,000 54,479,000
K/1 37,800,000 - 378,000 38,178,000 1,908,900 1,512,000 34,757,100
K/3 25,560,000 - 255,600 25,815,600 1,290,780 1,022,400 23,502,420
K/3 54,000,000 4,000,000 1,620,000 59,620,000 2,981,000 2,160,000 54,479,000
K/2 37,800,000 - 378,000 38,178,000 1,908,900 1,512,000 34,757,100
K/3 37,800,000 - 378,000 38,178,000 1,908,900 1,512,000 34,757,100
TK/0 25,560,000 - 255,600 25,815,600 1,290,780 1,022,400 23,502,420
TK/0 54,000,000 4,000,000 1,620,000 59,620,000 2,981,000 2,160,000 54,479,000
TK/0 46,500,000 - 465,000 46,965,000 2,348,250 1,860,000 42,756,750
TK/0 46,500,000 - 465,000 46,965,000 2,348,250 1,860,000 42,756,750
K/1 25,560,000 - 255,600 25,815,600 1,290,780 1,022,400 23,502,420
TK/0 25,560,000 - 255,600 25,815,600 1,290,780 1,022,400 23,502,420
TK/0 54,000,000 4,000,000 1,620,000 59,620,000 2,981,000 2,160,000 54,479,000
K/3 37,800,000 - 378,000 38,178,000 1,908,900 1,512,000 34,757,100
TK/0 25,560,000 - 255,600 25,815,600 1,290,780 1,022,400 23,502,420
1,622,400,000 94,197,765 44,352,000

K/2 19,200,000 3,391,104 3,107,816 25,698,920 1,284,946 768,000 23,645,974

K/3 18,600,000 2,500,000 3,107,816 24,207,816 1,210,391 744,000 22,253,425
K/0 18,120,000 2,500,000 3,107,816 23,727,816 1,186,391 724,800 21,816,625
55,920,000 8,391,104 9,323,448
1,678,320,000 102,588,869 53,675,448

Up Balance Operasional
1,622,400,000
1,622,400,000
-

Balance Administrasi Umum

55,920,000
55,940,690
(20,690)
 PPh Take Home Pay/
PTKP PKP PPh 21
21/bulan bulan
PPh 21 menurut auditor Diff.PPh 21 tickmarks

67,500,000 20,799,423 1,039,950 86,663 7,672,585 1,039,971 (21.17)

72,000,000 15,035,000 751,750 62,646 7,585,688 751,750 -
72,000,000 - - - 4,455,000 0 -
67,500,000 - - - 4,455,000 0 -
67,500,000 - - - 3,118,500 0 -
54,000,000 - - - 3,118,500 0 -
54,000,000 - - - 3,118,500 0 -
67,500,000 - - - 4,455,000 0 -
54,000,000 1,153,394 57,650 4,804 4,842,687 57,670 (19.69)
54,000,000 - - - 4,150,243 0 -
63,000,000 - - - 4,847,491 0 -
72,000,000 - - - 4,150,243 0 -
72,000,000 - - - 4,847,491 0 -
54,000,000 - - - 4,150,243 0 -
72,000,000 - - - 4,847,491 0 -
67,500,000 - - - 4,150,243 0 -
72,000,000 - - - 4,847,491 0 -
72,000,000 - - - 4,150,243 0 -
67,500,000 - - - 4,847,491 0 -
54,000,000 - - - 4,150,243 0 - (a)
54,000,000 479,000 23,950 1,996 4,786,338 23,950 -
63,000,000 - - - 3,055,500 0 -
72,000,000 - - - 2,066,100 0 -
72,000,000 - - - 4,788,333 0 -
67,500,000 - - - 3,055,500 0 -
72,000,000 - - - 3,055,500 0 -
54,000,000 - - - 2,066,100 0 -
54,000,000 479,000 23,950 1,996 4,786,338 23,950 -
54,000,000 - - - 3,758,750 0 -
54,000,000 - - - 3,758,750 0 -
63,000,000 - - - 2,066,100 0 -
54,000,000 - - - 2,066,100 0 -
54,000,000 479,000 23,950 1,996 4,786,338 23,950 -
72,000,000 - - - 3,055,500 0 -
54,000,000 - - - 2,066,100 0 -
1,921,200 160,100 141,177,714 1,921,241 (40.86)

67,500,000 - - - 2,077,577
72,000,000 - - - 1,955,318 -
58,500,000 - - - 1,916,918 -
- - 5,949,813 -
1,921,200 160,100 147,127,526 -
PT Mitra Realty
Test Of Detail Pembayaran Gaji
31 Desember 2018

Prosedur yang dilakukan

Melakukan pengecekan dokumen pembayaran gaji

Payment
No Transactions Amount Tanggal No. Bukti Amount Diff.
1 Gaji Juni 2018 141,177,714 6/30/2018 BKK6-109 141177714 (0)
2 Gaji September 2018 141,177,714 9/20/2018 BKK9-196 144177714 (3,000,000)
3 Gaji November 2018 141,177,714 11/30/2018 BKK11-13 141177714 (0)

Jurnal Penyesuaian
Utang Gaji 3,000,000
Beban Gaji 3,000,000
 Attributes:
1 Expense transactions have been recorded property and in proper period
2 Approve by authorized person
3 Amount per cash disbursement agree with amount per invoice

attribute
1 2 3 tickmarks
✔ ✔ ✔
✔ X X (b)
✔ ✔ ✔
PT Mitra Realty
Test Of Detail Pembayaran Gaji
31 Desember 2018

Prosedur yang dilakukan:

Melakukan pengecekan dokumen slip gaji

Payment
No Transactions Amount Tanggal No. Bukti Amount Diff.
1 Gaji Troy Aditia Tobia 4,847,491 10/31/2018 120503 4,596,116 (251,375)
2 Gaji Arry Alfia Apriliawa 2,066,100 12/31/2018 120704 4,500,000 2,433,900
3 Gaji Arry Alifia Apriliawa 2,066,100 1/31/2018 120704 4,500,000 2,433,900

Jurnal Penyesuaian
Utang Gaji 251,374.69
Beban Gaji 251,374.69

Beban Gaji 2,433,900

Utang Gaji 2,433,900

Beban Gaji 2,433,900

Utang Gaji 2,433,900
 attribute
1 2 3 tickmarks
✔ x x
✔ x x
✔ x x (c)
 PT Mitra Realty
WB Beban Gaji
31 Desember 2018
a Dilihat dari data daftar gaji yaitu tanggan 29 Desember 2017 ada karyawan yang bernama Arry Alifa Apriliawan telah resig
Dengan itu seorang auditor harus melakukan proses investigasi melalui wawancara bersama manajemen perusahaannya
b Adanya selisih tersebut, yang dilakukan auditor adalah harus melakukan pemeriksaan dokumen pendukung yang misalny
c Adanya selisih ini, seorang auditor harus melakukan pemeriksaan dokumen pendukung yang misalnya slip gaji yang beras
Alifa Apriliawan telah resign dari perusahaan yang seharusnya sudah tidah dicantumkan di daftar gaji tersebut
najemen perusahaannya agar lebih jelas mengenai penjelasannya
pendukung yang misalnya slip gaji dari bank serta daftar penerimaan gaji bulan terjadinya
salnya slip gaji yang berasal dari bank serta daftar penerimaan gaji bulan terjadinya