CV SEMOGA JAYA

NERACA
PER 31 DESEMBER 2015 DAN 31 DESEMBER 2016
31 DESEMBER KENAIKAN/PENURUNAN
PERKIRAAN
2015 2016 Rp
ASET
ASET LANCAR
Kas 7,028,845 8,600,433 1,571,588
Bank BCA 34,235,129 40,787,096 6,551,967
Piutang Usaha 1,531,448 1,130,248 (401,200)
Persediaan 26,627,729 30,672,422 4,044,693
Beban Dibayar Dimuka 17,119,765 11,898,332 (5,221,433)
Jumlah Aset Lancar 86,542,916 93,088,531 6,545,615

ASET TIDAK LANCAR

AKTIVA TETAP
Tanah 310,000,000 310,000,000 0
Bangunan 99,631,946 101,450,185 1,818,239
Mesin 72,153,580 75,363,600 3,210,020
Inventaris Kantor 27,155,220 30,132,135 2,976,915
Jumlah Aktiva Tetap 508,940,746 516,945,920 8,005,174

AKUMULASI PENYUSUTAN
Akum. Dep. Bangunan (10,214,650) (23,130,429) (12,915,779)
Akum. Dep. Mesin & Peralatan (21,691,368) (27,757,770) (6,066,402)
Akum. Dep. Inventaris Kantor (6,593,513) (12,531,497) (5,937,984)
JUMLAH AKUM PENYUSUTAN (38,499,531) (63,419,696) (24,920,165)

AKTIVA TIDAK BERWUJUD

Design dan Software 2,964,000 3,114,000 150,000
Akum. Dep. Aset Tdk Berwujud (2,185,750) (2,934,833) (749,083)
Jumlah Aktiva Tdk Berwujud 778,250 179,167 (599,083)
JUMLAH ASET TIDAK LANCAR 471,219,465 453,705,391 (17,514,074)

TOTAL ASET 557,762,381 546,793,922 (10,968,459)

KEWAJIBAN
KEWAJIBAN LANCAR
Hutang Bank 31,210,346 30,130,346 (1,080,000)
Hutang Usaha 30,523,851 26,474,476 (4,049,375)
JUMLAH KEWAJIBAN LANCAR 61,734,197 56,604,822 (5,129,375)

KEWAJIBAN JANGKA PANJANG

Hutang Bank Jangka Panjang 84,416,243 54,285,897 (30,130,346)
JUMLAH KEWAJIBAN JANGKA PANJANG 84,416,243 54,285,897 (30,130,346)

EKUITAS
Modal 207,006,725 207,006,725 0
Laba Ditahan 109,663,680 158,923,414 49,259,734
Laba Tahun Berjalan 94,941,536 69,973,064 (24,968,472)
JUMLAH MODAL 411,611,941 435,903,203 24,291,262

TOTAL KEWAJIBAN DAN EKUITAS 557,762,381 546,793,922 (10,968,459)

CV SEMOGA JAYA
LAPORAN RUGI LABA
PERIODE TAHUN 2015 DAN TAHUN 2019
31 DESEMBER KENAIKAN/PENURUNAN
 2015 2016 Rp
Penjualan 833,065,620 798,060,616 (35,005,004)
Harga Pokok Penjualan 429,335,102 394,741,717 (34,593,385)
Laba Kotor 403,730,518 403,318,899 (411,619)
Beban Usaha
Beban Pegawai 124,868,864 141,116,325 16,247,461
Beban Marketing 37,947,081 36,407,881 (1,539,200)
Beban Penjualan 63,027,281 79,630,283 16,603,002
Beban Administrasi & Umum 60,029,219 67,475,052 7,445,833
Jumlah Beban Usaha 285,872,444 324,629,541 38,757,097
Laba Usaha 117,858,074 78,689,358 (39,168,716)
Pendapatan & Biaya diluar usaha 14,585,882 735,688 (13,850,194)
Laba Bersih Sebelum Pajak 103,272,192 77,953,670 (25,318,522)
Pajak Penghasilan Badan 8,330,656 7,980,606 (350,050)
Laba Bersih Setelah Pajak 94,941,536 69,973,064 (24,968,472)
NAIKAN/PENURUNAN
RATIO
%

22% 122%
19% 119%
-26% 74%
15% 115%
-30% 70%
8% 108%

0% 100%
2% 102%
4% 104%
11% 111%
2% 102%

126% 226%
28% 128%
90% 190%
65% 165%

5% 105%
34% 134%
-77% 23%
-4% 96%

-2% 98%

-3% 97%
-13% 87%
-8% 92%

-36% 64%
-36% 64%

0% 100%
45% 145%
-26% 74%
6% 106%

-2% 98%

NAIKAN/PENURUNAN
RATIO
 RATIO
%
-4% 96%
-8% 92%
0% 100%

13% 113%
-4% 96%
26% 126%
12% 112%
14% 114%
-33% 67%
-95% 5%
-25% 75%
-4% 96%
-26% 74%