PT Shinjaya

Neraca Saldo
Per 31 Desember 2

Kas
Piutang Usaha
Persediaan
Biaya Asuransi Dibayar Di Muka
Akumulasi Penyusutan Aset Tetap
Investasi Jangka Panjang
Aset Tidak Lancar Lain
Properti Investasi
Aset Tetap
Utang Usaha
Pendapatan Dibayar Di Muka
Utang Gaji
Utang Bunga
Liabilitas Jangka Panjang
Liabilitas Jangka Panjang Lainnya
Modal Saham
Saldo Laba
Beban Asuransi
Pendpatan Jasa
Beban Iklan
Beban Gaji
Dividen
Beban Pajak Penghasilan
Beban Penyusutan
Beban Bunga
TOTAL

Buatlah laporan keuangan PT Shinjaya 2015!

 PT Shinjaya
Neraca Saldo L
Per 31 Desember 2015

Debit Kredit ASET

1,412,400
5,400,000
7,974,000
Muka 450,000
set Tetap 4,132,920
1,947,000
2,014,300
3,975,000
8,369,500
2,653,000
Muka 1,508,400
93,580
156,380
7,836,500 TOTAL ASET
Lainnya 583,900
9,764,500 LIABILITAS
4,927,000
125,000
2,414,570
123,500
936,410
231,740
587,600
367,920
156,380
AL 34,070,750 34,070,750
TOTAL LIABILITAS

EKUITAS

TOTAL EKUITAS
TOTAL LIABILITAS & EKUITAS

an PT Shinjaya 2015!
 PT Shinjaya
Laporan Posisi Keuangan
Per 31 Desember 2014

ASET LANCAR
Kas 1,801,400
Piutang Usaha 6,059,050
Persediaan 7,237,300
Biaya Asuransi Dibayar Di Muka 500,000
TOTAL ASET LANCAR 15,597,750
ASET TIDAK LANCAR
Investasi Jangka Panjang 2,048,180
Aset Tidak Lancar Lain 3,155,400
Properti Investasi 4,018,370
Aset Tetap 8,369,500
Akumulasi penyusutan (3,765,000) 4,604,500
TOTAL ASET TIDAK LANCAR 13,826,450
29,424,200

LIABILITAS LANCAR
Utang Usaha 4,141,660
Pendapatan Dibayar Di Muka 2,519,740
Utang Gaji
Utang Bunga
TOTAL LIABILITAS LANCAR 6,661,400
LIABILITAS TIDAK LANCAR
Liabilitas Jangka Panjang 7,336,500
Liabilitas Jangka Panjang Lainnya 734,800
TOTAL LIABILITAS TIDAK LANCAR 8,071,300
OTAL LIABILITAS 14,732,700

Modal Saham 9,764,500

Saldo Laba 4,927,000
Pendapatan Komprehensif
OTAL EKUITAS 14,691,500 -
OTAL LIABILITAS & EKUITAS 29,424,200
 PT Shinjaya
Laporan Laba Rugi Komprehensif
Untuk Periode yang berakhir 31 Desember 20

Pendapatan Jasa

Laba bruto

Beban Iklan
Beban Gaji
Beban Asuransi
Beban Penyusutan
Total Beban
Laba Usaha
Beban Bunga
Laba Sebelum Pajak Penghasilan
Beban Pajak Pengasilan
Laba Bersih

PT Shinjaya
Laporan Saldo Laba
Per 31 Desember 2015

Saldo Laba 1 Januari 2015

Laba tahun berjalan
Dividen
Saldo Laba 31 Desember 2015

PT Shinjaya
Laporan Posisi Keuangan
Per 31 Desember 2015

ASET
ASET LANCAR
Kas
Piutang Usaha
Persediaan
Biaya Asuransi Dibayar Di Muka
TOTAL ASET LANCAR
 ASET TIDAK LANCAR
Investasi Jangka Panjang
Aset Tidak Lancar Lain
Properti Investasi
Aset Tetap
Akum.Peny.Aset Tetap
TOTAL ASET TIDAK LANCAR
TOTAL ASET

LIABILITAS
LIABILITAS LANCAR
Utang Usaha
Pendapatan Dibayar Di Muka
Utang Gaji
Utang Bunga
TOTAL LIABILITAS LANCAR
LIABILITAS TIDAK LANCAR
Liabilitas Jangka Panjang
Liabilitas Jangka Panjang Lainnya
TOTAL LIABILITAS TIDAK LANCAR
TOTAL LIABILITAS

EKUITAS
Modal Saham
Saldo Laba
Pendapatan Komprehensif
TOTAL EKUITAS
TOTAL LIABILITAS & EKUITAS

PT Shinjaya
Laporan Arus Kas
Untuk Periode yang berakhir 31 Desember 20

Laba Bersih
Penyesuaian laba bersih:
ARUS KAS AKTIVITAS OPERASI
Beban Penyusutan
Kenaikan persediaan
Penurunan biaya asuransi dibayar dimu
Penurunan piutang usaha
Penurunan utang usaha
Penurunan pendapatan dibayar dimuka
Kenaikan utang gaji
Kenaikan utang bunga
Kas neto yang digunakan dari aktivitas operasi
ARUS KAS AKTIVITAS INVESTASI
Pelepasan investasi jangka panjang
Pelepasan aset tidak lancar lain
Pelepasan properti investasi
Kas neto yang diperoleh dari aktivitas investasi
ARUS KAS AKTIVITAS PENDANAAN
Pembayaran dividen
Penerbitan liabilitas jangka panjang
Pelunasan liabilitas jangka panjang lain
Kas neto yang diperoleh dari aktivitas pendanaan
Penurunan kas neto
Kas awal tahun
Kas akhir tahun
 T Shinjaya
ba Rugi Komprehensif
g berakhir 31 Desember 2015

2,414,570 3,073,620

2,414,570

(123,500) (123,500)
(936,410) (1,029,990)
(125,000)
(367,920)
(1,552,830)
861,740
(156,380) 1,753,390
705,360
(587,600)
117,760

T Shinjaya
ran Saldo Laba
Desember 2015

4,927,000
117,760
(231,740)
4,813,020

T Shinjaya
n Posisi Keuangan
Desember 2015

2014

1,412,400 1,801,400 (389,000) Turun

5,400,000 6,059,050 (659,050) Turun
7,974,000 7,237,300 736,700 Naik
Dibayar Di Muka 450,000 500,000 (50,000) Turun
15,236,400 15,597,750
 1,947,000 2,048,180 (101,180) Turun
2,014,300 3,155,400 (1,141,100) Turun
3,975,000 4,018,370 (43,370) Turun
8,369,500 8,369,500
(4,132,920) 4,236,580 (3,765,000) 4,604,500
DAK LANCAR 12,172,880 13,826,450
27,409,280 29,424,200

2,653,000 4,141,660 (1,488,660) Turun

ayar Di Muka 1,508,400 2,519,740 (1,011,340) Turun
93,580 93,580 Naik
156,380 156,380 Naik
AS LANCAR 4,411,360 6,661,400
AK LANCAR
7,836,500 7,336,500 500,000 Naik
Panjang Lainnya 583,900 734,800 (150,900) Turun
AS TIDAK LANCAR 8,420,400 8,071,300
12,831,760 14,732,700

9,764,500 9,764,500
4,813,020 4,927,000 (113,980)
mprehensif
14,577,520 14,691,500
27,409,280 29,424,200

T Shinjaya
oran Arus Kas
g berakhir 31 Desember 2015

117,760

367,920
(736,700)
50,000
659,050
(1,488,660)
(1,011,340)
93,580
 156,380 (1,909,770)
ri aktivitas operasi (1,792,010)

101,180
1,141,100
43,370
aktivitas investasi 1,285,650

(231,740)
500,000
(150,900)
aktivitas pendanaan 117,360
(389,000)
1,801,400
1,412,400
 Shinjaya Inc.
Trial Balances
As of December 2019

Cash
Account Receivable
Inventories
Prepaid Insurance Expense
Accumulated Depreciation-Building
Long term investment
Other non-current asset
Investment property
Building
Account Payable
Unearned Service Revenue
Salaries Payable
Interest Payable
Long term liabilities
Other long term liabilities
Share Capital
Retained Earnings
Insurance Expense
Service Revenue
Utilities Expense
Salaries Expense
Dividends
Income Tax Expense
Depreciation Expense
Interest Expense
TOTAL
 Shinjaya Inc. Shinjaya In
Trial Balances Statement of Financ
As of December 2019 December 31,

D C ASSETS
1,412,400
5,400,000
7,974,000
450,000
4,132,920
1,947,000
2,014,300
3,975,000
8,369,500
2,653,000
1,508,400
93,580
156,380
7,836,500 TOTAL ASSETS
583,900
9,764,500 LIABILITIES
4,927,000
125,000
2,414,570
123,500
936,410
231,740
587,600
367,920
156,380
34,070,750 34,070,750
TOTAL LIABILITIES

EQUITIES

TOTAL EQUITIES
TOTAL LIABILITIES AND EQUITIES
 Shinjaya Inc.
Statement of Financial Position
December 31, 2019

CURRENT ASSET
Cash 1,801,400
Account Receivable 6,059,050
Inventories 7,237,300
Prepaid Insurance Expense 500,000
TOTAL CURRENT ASSETS 15,597,750
NON CURRENT ASSET
Long term investment 2,048,180
Other non-current asset 3,155,400
Investment property 4,018,370
Building 8,369,500
Accumulated Depreciation-Building (3,765,000) 4,604,500
TOTAL NON CURRENT ASSETS 13,826,450
OTAL ASSETS 29,424,200

CURRENT LIABILITIES
Account Payable 4,141,660
Unearned Service Revenue 2,519,740
Salaries Payable
Interest Payable
TOTAL CURRENT LIABILITIES 6,661,400
NON CURRENT LIABILITIES
Long term liabilities 7,336,500
Other long term liabilities 734,800
TOTAL NON CURRENT LIABILITIES 8,071,300
OTAL LIABILITIES 14,732,700

Share Capital 9,764,500

Retained Earnings 4,927,000
Comprehensive Income
OTAL EQUITIES 14,691,500 -
OTAL LIABILITIES AND EQUITIES 29,424,200
 Shinjaya Inc.
Comprehensive Income Statements
For The Year Ended December 31, 2020

Service Revenue

Gross Profit

Utilities Expenses
Salaries Expenses
Insurance Expenses
Depreciation Expenses
Total Expenses
Earnings Before Interest and Tax
Interest Expense
Earnings Before Tax
Income Tax Expense
Net Income

Shinjaya Inc.
Retained Earnings Statements
December 31, 2020

Retained Earnings January 1, 2020

Net Income
Dividends
Retained Earnings December 31, 2020

Shinjaya Inc.
Statements of Financial Position
December 31, 2020

ASSETS
CURRENT ASSET
Cash
Account Receivable
 Inventories
Prepaid Insurance Expense
TOTAL CURRENT ASSETS
NON CURRENT ASSET
Long term investment
Other non-current asset
Investment property
Building
Accumulated Depreciation-Bui
TOTAL NON CURRENT ASSETS
TOTAL ASSETS

LIABILITIES
CURRENT LIABILITIES
Account Payable
Unearned Service Revenue
Salaries Payable
Interest Payable
TOTAL CURRENT LIABILITIES
NON CURRENT LIABILITIES
Long term liabilities
Other long term liabilities
TOTAL NON CURRENT LIABILITIES
TOTAL LIABILITIES

EQUITIES
Share Capital
Retained Earnings
Comprehensive Income
TOTAL EQUITIES
TOTAL LIABILITIES AND EQUITIES

PT Shinjaya
Laporan Arus Kas
Untuk Periode yang berakhir 31 Desember 201

Net Income
Adjustments:
Cash flows from operating activities
Depreciation Expenses
Increase of Inventories
Decrease of Prepaid Insurance Exp.
Decrease of account receivable
Decrease of account payable
Decrease of unearned service rev.
Increase of salaries payable
Increase of interest payable
Net cash used by operating activities
Cash flows from investing activities
Sale of Long term investment
Sale of Other non-current asset
Sale of Investment property
Net cash provided by investing activities
Cash flows from financing activities
Payment of dividends
Issuance of Long term liabilities
Settlement of Other long term liabilities
Net cash provided by financing activities
Net decrease in cash
Cash January 1, 2020
Cash December 31, 2020
 njaya Inc.
e Income Statements
ded December 31, 2020

2,414,570 3,073,620

2,414,570

(123,500) (123,500)
(936,410) (1,029,990)
(125,000)
(367,920)
(1,552,830)
861,740
(156,380) 1,753,390
705,360
(587,600)
117,760

njaya Inc.
rnings Statements
mber 31, 2020

4,927,000
117,760
(231,740)
4,813,020

njaya Inc.
of Financial Position
mber 31, 2020

2019

1,412,400 1,801,400 (389,000) Turun

5,400,000 6,059,050 (659,050) Turun
 7,974,000 7,237,300 736,700 Naik
450,000 500,000 (50,000) Turun
15,236,400 15,597,750

1,947,000 2,048,180 (101,180) Turun

2,014,300 3,155,400 (1,141,100) Turun
3,975,000 4,018,370 (43,370) Turun
8,369,500 8,369,500
(4,132,920) 4,236,580 (3,765,000) 4,604,500
ENT ASSETS 12,172,880 13,826,450
27,409,280 29,424,200

2,653,000 4,141,660 (1,488,660) Turun

1,508,400 2,519,740 (1,011,340) Turun
93,580 93,580 Naik
156,380 156,380 Naik
4,411,360 6,661,400

7,836,500 7,336,500 500,000 Naik

583,900 734,800 (150,900) Turun
ENT LIABILITIES 8,420,400 8,071,300
12,831,760 14,732,700

9,764,500 9,764,500
4,813,020 4,927,000 (113,980)

14,577,520 14,691,500
27,409,280 29,424,200

Shinjaya
an Arus Kas
berakhir 31 Desember 2015

117,760

367,920
 (736,700)
50,000
659,050
(1,488,660)
(1,011,340)
93,580
156,380 (1,909,770)
(1,792,010)

101,180
1,141,100
43,370
1,285,650

(231,740)
500,000
(150,900)
117,360
(389,000)
1,801,400
1,412,400