No Nama Pelanggan Jumlah Piutang Dagang Hitungan audit

1 PT. Andasari Rp 11,000,000

2 PT. Bengawan Rp 5,500,000

3 PT. Anggoro Rp 8,250,000

4 PT. Dinoyo Rp 11,000,000

5 PT. Gunung Mas Rp 8,800,000

Total Rp 44,550,000 Rp 44,550,000

 REKAP PE

PT. SAMUDRA IN
TAHUN
No Tanggal Nama Alamat Kode
Transaksi Pelanggan Pelanggan Barang
002 04 Januari 2020 PT. Andasari Surabaya AA-01

11 07 Januari 2020 PT. Lima sekawan Jakarta AA-02

12 09 Januari 2020 PT. Selamat Surabaya AA-02

11 13 Januari 2020 PT. Lima Sekawan Jakarta AA-03

004 25 Januari 2020 PT. Antartika Sidoarjo AA-01

006 1 Pebruari 2020 PT. Cakrawala Yogyakarta AA-02

11 11 Pebruari 2020 PT. Lima Sekawan Jakarta AA-03
11 12 Pebruari 2020 PT. Lima sekawan Jakarta AA-02
006 10 Maret 2020 PT. Cakrawala Yogyakarta AA-03

11 11 Maret 2020 PT. Lima sekawan Jakarta AA-03

002 20 Maret 2020 PT. Andasari Surabaya AA-01

002 24 Maret 2020 PT. Andasari Surabaya AA-01

004 11 April 2020 PT. Antartika Sidoarjo AA-01

006 13 April 2020 PT. Cakrawala Yogyakarta AA-02

002 21 April 2020 PT. Andasari Surabaya AA-01

11 01 Mei 2020 PT. Lima Sekawan Jakarta AA-03

007 12 Mei 2020 PT. Dinoyo Surabaya AA-01

006 15 Mei 2020 PT. Cakrawala Yogyakarta AA-02

009 22 Juni 2020 PT. Gunung Mas Surabaya AA-01

006 13 Juni 2020 PT. Cakrawala Yogyakarta AA-03
004 14 Juni 2020 PT. Antartika Sidoarjo AA-01
004 17 Juni 2020 PT. Antartika Sidoarjo AA-01
004 23 Juni 2020 PT. Antartika Sidoarjo AA-01

002 25 Juni 2020 PT. Andasari Surabaya AA-01

004 28 Juni 2020 PT. Antartika Sidoarjo AA-01
005 15 Juli 2020 PT. Bengawan Surabaya AA-01

005 16 Juli 202 PT. Bengawan Surabaya AA-01

001 19 Juli 2020 PT. Kartika Surabaya AA-01

005 25 Juli 2020 PT. Bengawan Surabaya AA-01

12 05 Agustus 2020 PT. Selamat Surabaya AA-03

12 10 Agustus 2020 PT. Selamat Surabaya AA-03

004 15 Agustus 2020 PT. Antartika Sidoarjo AA-01

004 18 Agustus 2020 PT. Antartika Sidoarjo AA-01

12 19 Agustus 2020 PT. Selamat Surabaya AA-02

007 27 Agustus 2020 PT. Dinoyo Surabaya AA-01

12 29 Agustus 2020 PT. Selamat Surabaya AA-02

006 01 September 2020 PT. Cakrawala Yogyakarta AA-02

002 02 September 2020 PT. Andasari Surabaya AA-01

002 02 September 2020 PT. Andasari Surabaya AA-01

007 20 September 2020 PT. Dinoyo Surabaya AA-01

007 20 September 2020 PT. Dinoyo Surabaya AA-01

005 20 September 2020 PT. Dinoyo Surabaya AA-01

006 02 Oktober 2020 PT. Andasari Yogyakarta AA-03

K01 20 Oktober 2020 Tuan Susilo Surabaya BKK-020

003 21 Oktober 2020 PT. Anggoro Malang AA-02

003 20 Oktober 2020 PT. Anggoro Malang AA-03

002 22 Oktober 2020 PT. Andasari Surabaya AA-01

007 25 Oktober 2020 PT. Dinoyo Surabaya AA-01

003 29 Oktober 2020 PT. Anggoro Malang AA-02

004 5 Nopember 2020 PT. Antartika Sidoarjo AA-01

12 11 Nopember 2020 PT. Selamat Surabaya AA-03

004 15 Nopember 2020 PT. Antartika Sidoarjo AA-01
004 22 Nopember 2020 PT. Antartika Sidoarjo AA-01
004 25 Nopember 2020 PT. Antartika Sidoarjo AA-01

007 25 Nopember 2020 PT. Dinoyo Surabaya AA-01

007 25 Nopember 2020 PT. Dinoyo Surabaya AA-01
007 07 Desember 2020 PT. Dinoyo Surabaya AA-01
008 09 Desember 2020 PT. Gunung Agung Surabaya AA-01
008 11 Desember 2020 PT. Gunung Agung Surabaya AA-01

009 17 Desember 2020 PT. Gunung Mas Surabaya AA-01

12 17 Desember 2020 PT. Selamat Surabaya AA-02

007 18 Desember 2020 PT. Dinoyo Surabaya AA-01

007 18 Desember 2020 PT. Dinoyo Surabaya AA-01

008 18 Desember 2020 PT. Gunung Agung Surabaya AA-01

11 19 Desember 2020 PT. Gunung Agung Surabaya AA-03

001 20 Desember 2020 PT. Kartika Surabaya AA-01

003 21 Desember 2020 PT. Anggoro Malang AA-02

12 21 Desember 2020 PT. Selamat Surabaya AA-03

10 25 Desember 2020 PT. Kencana Surabaya AA-01

10 25 Desember 2020 PT. Kencana Surabaya AA-01

007 27 Desember 2020 PT. Dinoyo Surabaya AA-01

009 29 Desember 2020 PT. Gunung Mas Surabaya AA-01
JUMLA
H
PENJUA
LAN

HITUNGAN AUDIT
 REKAP PENJUALAN

PT. SAMUDRA INDAH SURABAYA

TAHUN 2020
Jenis Unit Harga Jual Total Total Tagihan
Barang Terjual Per Unit Penjualan
Formal shoes 25 200,000 Rp 5,000,000 Rp 5,500,000

Sport shoes 40 300,000 Rp 12,000,000 Rp 13,200,000

Sport shoes 70 300,000 Rp 21,000,000 Rp 23,100,000

Casual shoes 30 300,000 Rp 9,000,000 Rp 9,900,000

Formal shoes 20 220,000 Rp 4,400,000 Rp 4,840,000

Sport shoes 20 300,000 Rp 6,000,000 Rp 6,600,000

Casual shoes 50 300,000 Rp 15,000,000 Rp 16,500,000
Sport shoes 50 300,000 Rp 15,000,000 Rp 16,500,000
Casual shoes 55 300,000 Rp 16,500,000 Rp 18,150,000

Casual shoes 30 300,000 Rp 9,000,000 Rp 9,900,000

Formal shoes 40 200,000 Rp 8,000,000 Rp 8,800,000

Formal shoes 50 200,000 Rp 10,000,000 Rp 11,000,000

Formal shoes 40 220,000 Rp 8,800,000 Rp 9,680,000

Sport shoes 30 300,000 Rp 9,000,000 Rp 9,900,000

Formal shoes 45 200,000 Rp 9,000,000 Rp 9,900,000

Casual shoes 35 300,000 Rp 10,500,000 Rp 11,550,000

Formal shoes 45 200,000 Rp 9,000,000 Rp 9,900,000

Sport shoes 35 300,000 Rp 10,500,000 Rp 11,550,000

Formal shoes 50 200,000 Rp 10,000,000 Rp 11,000,000

Casual shoes 40 300,000 Rp 12,000,000 Rp 13,200,000
Formal shoes 30 220,000 Rp 6,600,000 Rp 7,260,000
Formal shoes 75 220,000 Rp 16,500,000 Rp 18,150,000
Formal shoes 40 220,000 Rp 8,800,000 Rp 9,680,000

Formal shoes 30 200,000 Rp 6,000,000 Rp 6,600,000

Formal shoes 35 220,000 Rp 7,700,000 Rp 8,470,000
Formal shoes 25 200,000 Rp 5,000,000 Rp 5,500,000

Formal shoes 30 200,000 Rp 6,000,000 Rp 6,600,000

Formal shoes 55 200,000 Rp 11,000,000 Rp 12,100,000

Formal shoes 35 200,000 Rp 7,000,000 Rp 7,700,000

Casual shoes 30 300,000 Rp 9,000,000 Rp 9,900,000

Casual shoes 45 300,000 Rp 13,500,000 Rp 14,850,000

Formal shoes 40 220,000 Rp 8,800,000 Rp 9,680,000

Formal shoes 25 220,000 Rp 5,500,000 Rp 6,050,000

Sport shoes 40 300,000 Rp 12,000,000 Rp 13,200,000

Formal shoes 60 200,000 Rp 12,000,000 Rp 13,200,000

Sport shoes 50 300,000 Rp 15,000,000 Rp 16,500,000

Sport shoes 50 300,000 Rp 15,000,000 Rp 16,500,000

Formal shoes 50 200,000 Rp 10,000,000 Rp 11,000,000

Formal shoes 40 200,000 Rp 8,000,000 Rp 8,800,000

Formal shoes 65 200,000 Rp 13,000,000 Rp 14,300,000

Formal shoes 45 200,000 Rp 9,000,000 Rp 9,900,000

Formal shoes 30 200,000 Rp 6,000,000 Rp 6,600,000

Casual shoes 35 300,000 Rp 10,500,000 Rp 11,550,000

Rp 9,000,000 Rp 9,000,000

Sport shoes 30 250,000 Rp 7,500,000 Rp 8,250,000

Casual shoes 35 250,000 Rp 8,750,000 Rp 9,625,000

Formal shoes 40 200,000 Rp 8,000,000 Rp 8,800,000

Formal shoes 55 200,000 Rp 11,000,000 Rp 12,100,000

 Sport shoes 30 250,000 Rp 7,500,000 Rp 8,250,000

Formal shoes 30 220,000 Rp 6,600,000 Rp 7,260,000

Casual shoes 40 300,000 Rp 12,000,000 Rp 13,200,000

Formal shoes 30 220,000 Rp 6,600,000 Rp 7,260,000
Formal shoes 50 220,000 Rp 11,000,000 Rp 12,100,000
Formal shoes 20 220,000 Rp 4,400,000 Rp 4,840,000

Formal shoes 40 200,000 Rp 8,000,000 Rp 8,800,000

Formal shoes 30 200,000 Rp 6,000,000 Rp 6,600,000
Formal shoes 20 200,000 Rp 4,000,000 Rp 4,400,000
Formal shoes 40 200,000 Rp 8,000,000 Rp 8,800,000
Formal shoes 70 200,000 Rp 14,000,000 Rp 15,400,000

Formal shoes 70 200,000 Rp 14,000,000 Rp 15,400,000

Sport shoes 62 300,000 Rp 18,600,000 Rp 21,045,000

Formal shoes 30 200,000 Rp 6,000,000 Rp 6,600,000

Formal shoes 40 200,000 Rp 8,000,000 Rp 8,800,000

Formal shoes 40 200,000 Rp 8,000,000 Rp 8,800,000

Casual shoes 54 300,000 Rp 16,200,000 Rp 17,820,000

Formal shoes 40 200,000 Rp 8,000,000 Rp 8,800,000

Sport shoes 21 250,000 Rp 5,250,000 Rp 5,775,000

Casual shoes 40 300,000 Rp 12,000,000 Rp 13,200,000

Formal shoes 40 200,000 Rp 8,000,000 Rp 8,800,000

Formal shoes 50 200,000 Rp 10,000,000 Rp 11,000,000

Formal shoes 70 200,000 Rp 14,000,000 Rp 15,400,000

Formal shoes 40 200,000 Rp 8,000,000 Rp 8,800,000
Rp 700,000,000 Rp 769,685,000

Rp 700,000,000 Rp 769,685,000
 Tanggal Bayar Kas Masuk

08 Januari 2020 Rp 5,390,000

09 Januari 2020 Rp 12,936,000

15 Januari 2020 Rp 22,638,000

18 Januari 2020 Rp 9,702,000

30 Januari 2020 Rp 4,743,200

10 Pebruari 2020 Rp 6,468,000

19 Pebruari 2020 Rp 16,170,000
19 Pebruari 2020 Rp 16,170,000
17 Maret 2020 Rp 17,787,000

17 Maret 2020 Rp 9,702,000

25 Maret 2020 Rp 8,624,000

24 Maret 2020 -
15 April 2020 Rp 9,486,400

18 April 2020 Rp 9,702,000

28 April 2020 Rp 9,702,000

09 Mei 2020 Rp 11,319,000

20 Mei 2020 Rp 9,702,000

20 Mei 2020 Rp 11,319,000

29 Juni 2020 Rp 10,780,000

23 Juni 2020 Rp 12,936,000
19 Juni 2020 Rp 7,114,800
20 Juni 2020 Rp 17,787,000
 28 Juni 2020 Rp 9,486,400

28 Juni 2020 Rp 6,600,000

30 Juni 2020 Rp 8,300,600
15 Juli 2020 -

19 Juli 202 Rp 6,468,000

24 Juli 2020 Rp 11,858,000

28 Juli 2020 Rp 7,546,000

09 Agustus 2020 Rp 9,702,000

17 Agustus 2020 Rp 14,553,000

20 Agustus 2020 Rp 9,486,400

23 Agustus 2020 Rp 5,929,000

24 Agustus 2020 Rp 12,936,000

31 Agustus 2020 Rp 12,936,000

04 September 2020 Rp 16,170,000

09 September 2020 Rp 16,170,000

09 September 2020 Rp 10,780,000

09 September 2020 Rp 8,624,000

29 September 2020 Rp 14,014,000

29 September 2020 Rp 9,702,000

29 September 2020 Rp 6,468,000

10 Oktober 2020 Rp 11,319,000

20 Oktober 2020

28 Oktober 2020 Rp 8,085,000

27 Oktober 2020 Rp 9,432,500

29 Oktober 2020 Rp 8,624,000

30 Oktober 2020 Rp 11,858,000

 29 Oktober 2020 -

15 Nopember 2020 Rp 7,114,800

17 Nopember 2020 Rp 12,936,000

19 Nopember 2020 Rp 7,114,800
28 Nopember 2020 Rp 11,858,000
29 Nopember 2020 Rp 4,743,200

29 Nopember 2020 Rp 8,624,000

30 Nopember 2020 Rp 6,468,000
07 Desember 2020 -
12 Desember 2020 Rp 8,624,000
14 Desember 2020 Rp 15,092,000

22 Desember 2020 Rp 15,092,000

25 Desember 2020 Rp 20,624,100

18 Desember 2020 -

20 Desember 2020 Rp 8,624,000

24 Desember 2020 Rp 8,624,000

24 Desember 2020 Rp 17,463,600

25 Desember 2020 Rp 8,624,000

26 Desember 2020 Rp 5,659,500

27 Desember 2020 Rp 12,936,000

27 Desember 2020 Rp 8,624,000

30 Desember 2020 Rp 10,780,000

30 Desember 2020 Rp 15,092,000

29 Desember 2020 -
Rp 701,944,300

Rp 701,944,300
 PT. SAMUDRA INDAH SURABAYA
LAPORAN POSISI KEUANGAN
PER 31 DESEMBER 2020

Tahun 2020 Tahun 2019

ASET LANCAR
Kas Rp 110,075,000 Rp 85,500,000
Wesel Tagih Rp 10,000,000 Rp 5,000,000
Piutang Dagang Rp 53,550,000 Rp 75,400,000
Penyisihan Piutang Tak Tertagih -Rp 2,095,500 -Rp 1,508,000
Piutang Bunga Rp 212,500 Rp 1,255,000
Persediaan Barang Dagang Rp 128,000,000 Rp 81,200,000
Perlengkapan Rp 5,000,000 Rp 7,000,000
Asuransi Dibayar Dimuka Rp 15,750,000 Rp 12,000,000
Rp 320,492,000 Rp 265,847,000

INVESTASI Rp 39,000,000 Rp 30,000,000

ASET TETAP
Tanah Rp 134,000,000 Rp 134,000,000
Bangunan Rp 200,000,000 Rp 175,000,000
Akumulasi Penyusutan Bangunan-Rp 63,000,000 -Rp 70,000,000
Peralatan Rp 100,000,000 Rp 140,000,000
Akumulasi Penyusutan Peralatan -Rp 71,200,000 Rp 84,000,000
Paten Rp 17,600,000 Rp 17,600,000
Rp 317,400,000 Rp 480,600,000
TOTAL ASET Rp 676,892,000 Rp 776,447,000

LIABILITAS
Hutang Usaha Rp 45,000,000 Rp 60,000,000
Wesel bayar Rp 20,000,000 Rp 34,000,000
Diskon atas Wesel -Rp 250,000 Rp -
Hutang Bunga Rp 220,000 Rp 25,000,000
Hutang Gaji Rp 1,950,000 Rp 1,950,000
Hutang Dividen Kas Rp 14,700,000 Rp 12,000,000
Sewa Diterima Dimuka Rp 9,600,000 Rp -
Hutang Pajak Penghasilan Rp 9,627,750 Rp 8,000,000
Total Liabilitas Rp 100,847,750 Rp 140,950,000

EKUITAS PEMEGANG SAHAM

Saham Biasa, pari Rp. 1.000 Rp 130,000,000 Rp 130,000,000
Agio saham biasa Rp 55,000,000 Rp 55,000,000
5% saham preferen, pari Rp. 1.00 Rp 50,000,000 Rp 50,000,000
Agio saham preferen Rp 10,000,000 Rp 10,000,000

Saldo laba:
Diapropriasi untuk penjualan usa Rp 25,000,000 Rp 25,000,000
Yang belum diapropriasi Rp 332,996,725 Rp 278,630,000
Saham treasuri -Rp 45,000,000 Rp -
Modal donasi Rp 18,047,525 Rp 86,867,000
Total Ekuitas Rp 576,044,250 Rp 635,497,000
TOTAL LIABILITAS DAN EKUITAS Rp 676,892,000 Rp 776,447,000
 PT. SAMUDRA INDAH SURABAYA
LAPORAN LABA RUGI
UNTUK PERIODE YANG BERAKHIR 31 DESEMBER 2020
Tahun 2020 Tahun 2019
PENDAPATAN:
Penjualan Rp 700,000,000 Rp 675,000,000
Diskon Penjualan -Rp 14,190,700 Rp -
Retur Penjualan Rp - -Rp 10,000,000
Penjualan Bersih Rp 685,809,300 Rp 665,000,000
HARGA POKOK PENJUALAN Rp 350,000,000 Rp 405,000,000
LABA KOTOR Rp 335,809,300 Rp 260,000,000
BEBAN-BEBAN:
BEBAN PENJUALAN
Beban Gaji Bagian Penjualan Rp 56,200,000 Rp 56,200,000
Beban Utilitas Rp 20,000,000 Rp 15,000,000
Beban Perlengkapan Penjualan Rp 8,000,000 Rp 5,000,000
Beban Penyusutan Bangunan Rp 9,900,000 Rp 8,700,000
Total beban penjualan Rp 94,100,000 Rp 84,900,000

BEBAN ADMINISTRASI
Beban Gaji Bagian Kantor Rp 45,750,000 Rp 45,750,000
Beban Perlengkapan Kantor Rp 12,000,000 Rp 12,000,000
Beban Penyusutan Bangunan Rp 8,100,000 Rp 7,250,000
Beban Piutang Tak Tertagih Rp 16,750,000 Rp 7,540,000
Beban Asuransi Rp 2,250,000 Rp 4,500,000
Beban Amortisasi Rp 2,400,000 Rp 2,400,000
Beban Penyusutan Peralatan kant Rp 19,200,000 Rp 18,000,000
Beban Lain-lain Rp 7,700,000 Rp 8,000,000
Total beban administrasi Rp 114,150,000 Rp 105,440,000
Total Beban Rp 208,250,000 Rp 190,340,000
LABA AKTIVITAS OPERASI Rp 127,559,300 Rp 69,660,000

PENDAPATAN DAN KEUNTUNGAN LAIN

Pendapatan Bunga Rp 912,500 Rp 1,750,000
Pendapatan Sewa Rp 14,400,000 Rp 14,400,000
Keuntungan atas Pelepasan Tana Rp 20,000,000 Rp -
Laba dari Investasi Rp 18,000,000 Rp 15,000,000
Total pendapatan dan keuntungaRp 53,312,500 Rp 31,150,000
KERUGIAN DAN BEBAN LAIN
Beban Bunga -Rp 2,970,000 -Rp 2,970,000
LABA DARI AKTIVITAS OPERASI Rp 177,901,800 Rp 97,840,000

OPERASI YANG DIHENTIKAN

Kerugian dari aktivitas operasi ya -Rp 30,000,000 Rp -
LABA SEBELUM PAJAK Rp 147,901,800 Rp 97,840,000
BEBAN PAJAK 25% Rp 36,975,450 Rp 24,460,000
LABA BERSIH Rp 110,926,350 Rp 73,380,000

SALDO LABA:
Saldo Laba awal Rp 197,370,375 Rp 182,250,000
Laba Bersih Rp 110,926,350 Rp 73,380,000
Dividen Kas Rp 34,700,000 Rp 28,000,000
Dividen Saham Rp 15,000,000 Rp 15,000,000
Apropriasi -Rp 25,000,000 -Rp 20,000,000
Saldo Laba akhir Rp 332,996,725 Rp 278,630,000
No Tanggal Transaksi Kode Barang Jenis Barang Unit Terjual Harga Jual per Unit
2 Sabtu, 04 Januari 2020 AA-01 Formal shoes 25 Rp 200,000
2 Jumat, 20 Maret 2020 AA-01 Formal shoes 40 Rp 200,000
2 Selasa, 24 Maret 2020 AA-01 Formal shoes 50 Rp 200,000
2 Selasa, 21 April 2020 AA-01 Formal shoes 45 Rp 200,000
2 Kamis, 25 Juni 2020 AA-01 Formal shoes 30 Rp 200,000
2 Rabu, 02 September 2020 AA-01 Formal shoes 50 Rp 200,000
2 Rabu, 02 September 2020 AA-01 Formal shoes 40 Rp 200,000
2 Jumat, 02 Oktober 2020 AA-03 Casual shoes 35 Rp 300,000
2 Kamis, 22 Oktober 2020 AA-01 Formal shoes 40 Rp 200,000

No Tanggal Transaksi Kode Barang Jenis Barang Unit Terjual Harga Jual per Unit
3 Rabu, 21 Oktober 2020 AA-02 Sport shoes 30 Rp 250,000
3 Selasa, 20 Oktober 2020 AA-03 Casual shoes 35 Rp 250,000
3 Kamis, 29 Oktober 2020 AA-02 Sport shoes 30 Rp 250,000
3 Senin, 21 Desember 2020 AA-02 Sport shoes 21 Rp 250,000

No Tanggal Transaksi Kode Barang Jenis Barang Unit Terjual Harga Jual per Unit
4 Sabtu, 25 Januari 2020 AA-01 Formal shoes 20 Rp 220,000
4 Sabtu, 11 April 2020 AA-01 Formal shoes 40 Rp 220,000
4 Minggu, 14 Juni 2020 AA-01 Formal shoes 30 Rp 220,000
4 Rabu, 17 Juni 2020 AA-01 Formal shoes 75 Rp 220,000
4 Selasa, 23 Juni 2020 AA-01 Formal shoes 40 Rp 220,000
4 Minggu, 28 Juni 2020 AA-01 Formal shoes 35 Rp 220,000
4 Saturday, August 15, 2020 AA-01 Formal shoes 40 Rp 220,000
4 Tuesday, August 18, 2020 AA-01 Formal shoes 25 Rp 220,000
4 5 Nopember 2020 AA-01 Formal shoes 30 Rp 220,000
4 15 Nopember 2020 AA-01 Formal shoes 30 Rp 220,000
4 22 Nopember 2020 AA-01 Formal shoes 50 Rp 220,000
4 25 Nopember 2020 AA-01 Formal shoes 20 Rp 220,000

No Tanggal Transaksi Kode Barang Jenis Barang Unit Terjual Harga Jual per Unit
5 44027 AA-01 Formal shoes 25 Rp 200,000
5 44028 AA-01 Formal shoes 30 Rp 200,000
5 44037 AA-01 Formal shoes 35 Rp 200,000
No Tanggal Transaksi Kode Barang Jenis Barang Unit Terjual Harga Jual per Unit
6 Saturday, February 01, 2020 AA-02 Sport shoes 20 Rp 300,000
6 Tuesday, March 10, 2020 AA-03 Casual shoes 55 Rp 300,000
6 Senin, 13 April 2020 AA-02 Sport shoes 30 Rp 300,000
6 Friday, May 15, 2020 AA-02 Sport shoes 35 Rp 300,000
6 Saturday, June 13, 2020 AA-03 Casual shoes 40 Rp 300,000
6 Selasa, 01 September 2020 AA-02 Sport shoes 50 Rp 300,000

No Tanggal Transaksi Kode Barang Jenis Barang Unit Terjual Harga Jual per Unit
7 43963 AA-01 Formal shoes 45 Rp 200,000
7 44070 AA-01 Formal shoes 60 Rp 200,000
7 20 Septmber 2020 AA-01 Formal shoes 65 Rp 200,000
7 20 Septmber 2020 AA-01 Formal shoes 45 Rp 200,000
7 20 Septmber 2020 AA-01 Formal shoes 30 Rp 200,000
7 44129 AA-01 Formal shoes 55 Rp 200,000
7 25 Nopember 2020 AA-01 Formal shoes 40 Rp 200,000
7 25 Nopember 2020 AA-01 Formal shoes 30 Rp 200,000
7 44172 AA-01 Formal shoes 20 Rp 200,000
7 44183 AA-01 Formal shoes 30 Rp 200,000
7 44183 AA-01 Formal shoes 40 Rp 200,000
7 44192 AA-01 Formal shoes 70 Rp 200,000

No Tanggal Transaksi Kode Barang Jenis Barang Unit Terjual Harga Jual per Unit
8 44174 AA-01 Formal shoes 40 Rp 200,000
8 44176 AA-01 Formal shoes 70 Rp 200,000
8 44183 AA-01 Formal shoes 40 Rp 200,000
8 44184 AA-03 Casual shoes 54 Rp 300,000

No Tanggal Transaksi Kode Barang Jenis Barang Unit Terjual Harga Jual per Unit
9 44004 AA-01 Formal shoes 50 Rp 200,000
9 44182 AA-01 Formal shoes 70 Rp 200,000
9 44194 AA-01 Formal shoes 40 Rp 200,000

No Tanggal Transaksi Kode Barang Jenis Barang Unit Terjual Harga Jual per Unit
10 44031 AA-01 Formal shoes 55 Rp 200,000
10 44185 AA-01 Formal shoes 40 Rp 200,000

No Tanggal Transaksi Kode Barang Jenis Barang Unit Terjual Harga Jual per Unit
11 44190 AA-01 Formal shoes 40 Rp 200,000
11 44190 AA-01 Formal shoes 50 Rp 200,000

No Tanggal Transaksi Kode Barang Jenis Barang Unit Terjual Harga Jual per Unit
12 43837 AA-02 Sport shoes 40 Rp 300,000
12 43843 AA-03 Casual shoes 30 Rp 300,000
12 11 Pebruari 2020 AA-03 Casual shoes 50 Rp 300,000
12 12 Pebruari 2020 AA-02 Sport shoes 50 Rp 300,000
12 43901 AA-03 Casual shoes 30 Rp 300,000
12 43952 AA-03 Casual shoes 35 Rp 300,000

No Tanggal Transaksi Kode Barang Jenis Barang Unit Terjual Harga Jual per Unit
13 43839 AA-02 Sport shoes 70 Rp 300,000
13 44048 AA-03 Casual shoes 30 Rp 300,000
13 44053 AA-03 Casual shoes 45 Rp 300,000
13 44062 AA-02 Sport shoes 40 Rp 300,000
13 44072 AA-02 Sport shoes 50 Rp 300,000
13 11 Nopember 2020 AA-03 Casual shoes 40 Rp 300,000
13 44182 AA-02 Sport shoes 62 Rp 300,000
13 44186 AA-03 Casual shoes 40 Rp 300,000

No Tanggal Transaksi Kode Barang Jenis Barang Unit Terjual Harga Jual per Unit
K01 44124 BKK-020
Total diskon menurut klien = Rp 14,322,700
 PT ANDASARI
Total Penjualan PPN Pengecekan Tot Tagihan Total Tagihan Tanggal Bayar
Rp 5,000,000 Rp 500,000 Rp 5,500,000 Rp 5,500,000 ###
Rp 8,000,000 Rp 800,000 Rp 8,800,000 Rp 8,800,000 ###
Rp 10,000,000 Rp 1,000,000 Rp 11,000,000 Rp 11,000,000 Tuesday, March 24, 2020
Rp 9,000,000 Rp 900,000 Rp 9,900,000 Rp 9,900,000 Saturday, March 28, 2020
Rp 6,000,000 Rp 600,000 Rp 6,600,000 Rp 6,600,000 Sunday, June 28, 2020
Rp 10,000,000 Rp 1,000,000 Rp 11,000,000 Rp 11,000,000 Rabu, 09 September 2020
Rp 8,000,000 Rp 800,000 Rp 8,800,000 Rp 8,800,000 Rabu, 09 September 2020
Rp 10,500,000 Rp 1,050,000 Rp 11,550,000 Rp 11,550,000 ###
Rp 8,000,000 Rp 800,000 Rp 8,800,000 Rp 8,800,000 ###
Rp 74,500,000 Rp 81,950,000

PT ANGGORO
Total Penjualan PPN Pengecekan Tot Tagihan Total Tagihan Tanggal Bayar
Rp 7,500,000 Rp 750,000 Rp 8,250,000 Rp 8,250,000 Rabu, 28 Oktober 2020
Rp 8,750,000 Rp 875,000 Rp 9,625,000 Rp 9,625,000 Selasa, 27 Oktober 2020
Rp 7,500,000 Rp 750,000 Rp 8,250,000 Rp 8,250,000 Kamis, 29 Oktober 2020
Rp 5,250,000 Rp 525,000 Rp 5,775,000 Rp 5,775,000 Sabtu, 26 Desember 2020
Rp 29,000,000 Rp 31,900,000

PT ANTARTIKA
Total Penjualan PPN Pengecekan Tot Tagihan Total Tagihan Tanggal Bayar
Rp 4,400,000 Rp 440,000 Rp 4,840,000 Rp 4,840,000 Kamis, 30 Januari 2020
Rp 8,800,000 Rp 880,000 Rp 9,680,000 Rp 9,680,000 Rabu, 15 April 2020
Rp 6,600,000 Rp 660,000 Rp 7,260,000 Rp 7,260,000 Jumat, 19 Juni 2020
Rp 16,500,000 Rp 1,650,000 Rp 18,150,000 Rp 18,150,000 Sabtu, 20 Juni 2020
Rp 8,800,000 Rp 880,000 Rp 9,680,000 Rp 9,680,000 Minggu, 28 Juni 2020
Rp 7,700,000 Rp 770,000 Rp 8,470,000 Rp 8,470,000 Selasa, 30 Juni 2020
Rp 8,800,000 Rp 880,000 Rp 9,680,000 Rp 9,680,000 44063
Rp 5,500,000 Rp 550,000 Rp 6,050,000 Rp 6,050,000 44066
Rp 6,600,000 Rp 660,000 Rp 7,260,000 Rp 7,260,000 15 Nopember 2020
Rp 6,600,000 Rp 660,000 Rp 7,260,000 Rp 7,260,000 19 Nopember 2020
Rp 11,000,000 Rp 1,100,000 Rp 12,100,000 Rp 12,100,000 28 Nopember 2020
Rp 4,400,000 Rp 440,000 Rp 4,840,000 Rp 4,840,000 29 Nopember 2020
Rp 95,700,000 Rp 105,270,000

PT BENGAWAN
Total Penjualan PPN Pengecekan Tot Tagihan Total Tagihan Tanggal Bayar
Rp 5,000,000 Rp 500,000 Rp 5,500,000 Rp 5,500,000 15 Juli 2020
Rp 6,000,000 Rp 600,000 Rp 6,600,000 Rp 6,600,000 19 Juli 2020
Rp 7,000,000 Rp 700,000 Rp 7,700,000 Rp 7,700,000 28 Juli 2020
Rp 18,000,000 Rp 19,800,000
 PT CAKRAWALA
Total Penjualan PPN Pengecekan Tot Tagihan Total Tagihan Tanggal Bayar
Rp 6,000,000 Rp 600,000 Rp 6,600,000 Rp 6,600,000 ###
Rp 16,500,000 Rp 1,650,000 Rp 18,150,000 Rp 18,150,000 Tuesday, March 17, 2020
Rp 9,000,000 Rp 900,000 Rp 9,900,000 Rp 9,900,000 Minggu, 19 April 2020
Rp 10,500,000 Rp 1,050,000 Rp 11,550,000 Rp 11,550,000 Wednesday, May 20, 2020
Rp 12,000,000 Rp 1,200,000 Rp 13,200,000 Rp 13,200,000 Tuesday, June 23, 2020
Rp 15,000,000 Rp 1,500,000 Rp 16,500,000 Rp 16,500,000 Rabu, 09 September 2020
Rp 69,000,000 Rp 75,900,000

PT DINOYO
Total Penjualan PPN Pengecekan Tot Tagihan Total Tagihan Tanggal Bayar
Rp 9,000,000 Rp 900,000 Rp 9,900,000 Rp 9,900,000 Wednesday, May 20, 2020
Rp 12,000,000 Rp 1,200,000 Rp 13,200,000 Rp 13,200,000 Monday, August 31, 2020
Rp 13,000,000 Rp 1,300,000 Rp 14,300,000 Rp 14,300,000 Selasa, 29 September 2020
Rp 9,000,000 Rp 900,000 Rp 9,900,000 Rp 9,900,000 Selasa, 29 September 2020
Rp 6,000,000 Rp 600,000 Rp 6,600,000 Rp 6,600,000 Selasa, 29 September 2020
Rp 11,000,000 Rp 1,100,000 Rp 12,100,000 Rp 12,100,000 Friday, October 30, 2020
Rp 8,000,000 Rp 800,000 Rp 8,800,000 Rp 8,800,000 29 Nopember 2020
Rp 6,000,000 Rp 600,000 Rp 6,600,000 Rp 6,600,000 30 Nopember 2020
Rp 4,000,000 Rp 400,000 Rp 4,400,000 Rp 4,400,000 ###
Rp 6,000,000 Rp 600,000 Rp 6,600,000 Rp 6,600,000 ###
Rp 8,000,000 Rp 800,000 Rp 8,800,000 Rp 8,800,000 ###
Rp 14,000,000 Rp 1,400,000 Rp 15,400,000 Rp 15,400,000 ###
Rp 106,000,000 Rp 116,600,000

PT GUNUNG AGUNG
Total Penjualan PPN Pengecekan Tot Tagihan Total Tagihan Tanggal Bayar
Rp 8,000,000 Rp 800,000 Rp 8,800,000 Rp 8,800,000 12 Desember 2020
Rp 14,000,000 Rp 1,400,000 Rp 15,400,000 Rp 15,400,000 14 Desember 2020
Rp 8,000,000 Rp 800,000 Rp 8,800,000 Rp 8,800,000 24 Desember 2020
Rp 16,200,000 Rp 1,620,000 Rp 17,820,000 Rp 17,820,000 24 Desember 2020
Rp 46,200,000 Rp 50,820,000

PT GUNUNG MAS
Total Penjualan PPN Pengecekan Tot Tagihan Total Tagihan Tanggal Bayar
Rp 10,000,000 Rp 1,000,000 Rp 11,000,000 Rp 11,000,000 29 Juni 2020
Rp 14,000,000 Rp 1,400,000 Rp 15,400,000 Rp 15,400,000 22 Desember 2020
Rp 8,000,000 Rp 800,000 Rp 8,800,000 Rp 8,800,000 29 Desember 2020
Rp 32,000,000 Rp 35,200,000

PT KARTIKA
Total Penjualan PPN Pengecekan Tot Tagihan Total Tagihan Tanggal Bayar
Rp 11,000,000 Rp 1,100,000 Rp 12,100,000 Rp 12,100,000 24 Juli 2020
Rp 8,000,000 Rp 800,000 Rp 8,800,000 Rp 8,800,000 25 Desember 2020
Rp 19,000,000 Rp 20,900,000

PT KENCANA
Total Penjualan PPN Pengecekan Tot Tagihan Total Tagihan Tanggal Bayar
Rp 8,000,000 Rp 800,000 Rp 8,800,000 Rp 8,800,000 27 Desember 2020
Rp 10,000,000 Rp 1,000,000 Rp 11,000,000 Rp 11,000,000 30 Desember 2020
Rp 18,000,000 Rp 19,800,000

PT LIMA SEKAWAN
Total Penjualan PPN Pengecekan Tot Tagihan Total Tagihan Tanggal Bayar
Rp 12,000,000 Rp 1,200,000 Rp 13,200,000 Rp 13,200,000 9 Januari 2020
Rp 9,000,000 Rp 900,000 Rp 9,900,000 Rp 9,900,000 18 Januari 2020
Rp 15,000,000 Rp 1,500,000 Rp 16,500,000 Rp 16,500,000 19 Pebruari 2020
Rp 15,000,000 Rp 1,500,000 Rp 16,500,000 Rp 16,500,000 19 Pebruari 2020
Rp 9,000,000 Rp 900,000 Rp 9,900,000 Rp 9,900,000 17 Maret 2020
Rp 10,500,000 Rp 1,050,000 Rp 11,550,000 Rp 11,550,000 9 Mei 2020
Rp 70,500,000 Rp 77,550,000

PT SELAMAT
Total Penjualan PPN Pengecekan Tot Tagihan Total Tagihan Tanggal Bayar
Rp 21,000,000 Rp 2,100,000 Rp 23,100,000 Rp 23,100,000 ###
Rp 9,000,000 Rp 900,000 Rp 9,900,000 Rp 9,900,000 Sunday, August 09, 2020
Rp 13,500,000 Rp 1,350,000 Rp 14,850,000 Rp 14,850,000 Monday, August 17, 2020
Rp 12,000,000 Rp 1,200,000 Rp 13,200,000 Rp 13,200,000 Monday, August 24, 2020
Rp 15,000,000 Rp 1,500,000 Rp 16,500,000 Rp 16,500,000 Jumat, 04 September 2020
Rp 12,000,000 Rp 1,200,000 Rp 13,200,000 Rp 13,200,000 17 Nopember 2020
Rp 18,600,000 Rp 1,860,000 Rp 20,460,000 Rp 21,045,000 ###
Rp 12,000,000 Rp 1,200,000 Rp 13,200,000 Rp 13,200,000 ###
Rp 113,100,000 Rp 124,995,000

TUAN SUSILO
Total Penjualan PPN Pengecekan Tot Tagihan Total Tagihan Tanggal Bayar
Rp 9,000,000 Rp Rp 9,000,000 Rp 9,000,000 20 Oktober 2020
Kas Masuk Diskon Penjualan Pengecekan Kas Masuk
Rp 5,390,000 Rp 110,000 Rp 5,390,000
Rp 8,624,000 Rp 176,000 Rp 8,624,000
Rp Rp Rp -
Rp 9,702,000 Rp 198,000 Rp 9,702,000
Rp 6,600,000 Rp 132,000 Rp 6,468,000
Rp 10,780,000 Rp 220,000 Rp 10,780,000
Rp 8,624,000 Rp 176,000 Rp 8,624,000
Rp 11,319,000 Rp 231,000 Rp 11,319,000
Rp 8,624,000 Rp 176,000 Rp 8,624,000
Rp 69,663,000 Rp 1,419,000 Rp 69,531,000

Kas Masuk Diskon Penjualan Pengecekan Kas Masuk

Rp 8,085,000 Rp 165,000 Rp 8,085,000
Rp 9,432,500 Rp 192,500 Rp 9,432,500
Rp Rp Rp -
Rp 5,659,500 Rp 115,500 Rp 5,659,500
Rp 23,177,000 Rp 473,000 Rp 23,177,000

Kas Masuk Diskon Penjualan Pengecekan Kas Masuk

Rp 4,743,200 Rp 96,800 Rp 4,743,200
Rp 9,486,400 Rp 193,600 Rp 9,486,400
Rp 7,114,800 Rp 145,200 Rp 7,114,800
Rp 17,787,000 Rp 363,000 Rp 17,787,000
Rp 9,486,400 Rp 193,600 Rp 9,486,400
Rp 8,300,600 Rp 169,400 Rp 8,300,600
Rp 9,486,400 Rp 193,600 Rp 9,486,400
Rp 5,929,000 Rp 121,000 Rp 5,929,000
Rp 7,114,800 Rp 145,200 Rp 7,114,800
Rp 7,114,800 Rp 145,200 Rp 7,114,800
Rp 11,858,000 Rp 242,000 Rp 11,858,000
Rp 4,743,200 Rp 96,800 Rp 4,743,200
Rp 103,164,600 Rp 2,105,400 Rp 103,164,600

Kas Masuk Diskon Penjualan Pengecekan Kas Masuk

Rp Rp Rp -
Rp 6,468,000 Rp 132,000 Rp 6,468,000
Rp 7,546,000 Rp 154,000 Rp 7,546,000
Rp 14,014,000 Rp 286,000 Rp 14,014,000
Kas Masuk Diskon Penjualan Pengecekan Kas Masuk
Rp 6,468,000 Rp 132,000 Rp 6,468,000
Rp 17,787,000 Rp 363,000 Rp 17,787,000
Rp 9,702,000 Rp 198,000 Rp 9,702,000
Rp 11,319,000 Rp 231,000 Rp 11,319,000
Rp 12,936,000 Rp 264,000 Rp 12,936,000
Rp 16,170,000 Rp 330,000 Rp 16,170,000
Rp 74,382,000 Rp 1,518,000 Rp 74,382,000

Kas Masuk DISKON PENJUALANPengecekan Kas Masuk

Rp 9,702,000 Rp 198,000 Rp 9,702,000
Rp 12,936,000 Rp 264,000 Rp 12,936,000
Rp 14,014,000 Rp 286,000 Rp 14,014,000
Rp 9,702,000 Rp 198,000 Rp 9,702,000
Rp 6,468,000 Rp 132,000 Rp 6,468,000
Rp 11,858,000 Rp 242,000 Rp 11,858,000
Rp 8,624,000 Rp 176,000 Rp 8,624,000
Rp 6,468,000 Rp 132,000 Rp 6,468,000
Rp Rp Rp -
Rp Rp Rp -
Rp 8,624,000 Rp 176,000 Rp 8,624,000
Rp 15,092,000 Rp 308,000 Rp 15,092,000
Rp 103,488,000 Rp 2,112,000 Rp 103,488,000

Kas Masuk DISKON PENJUALANPengecekan Kas Masuk

Rp 8,624,000 Rp 176,000 Rp 8,624,000
Rp 15,092,000 Rp 308,000 Rp 15,092,000
Rp 8,624,000 Rp 176,000 Rp 8,624,000
Rp 17,463,600 Rp 356,400 Rp 17,463,600
Rp 49,803,600 Rp 1,016,400 Rp 49,803,600

Kas Masuk DISKON PENJUALANPengecekan Kas Masuk

Rp 10,780,000 Rp 220,000 Rp 10,780,000
Rp 15,092,000 Rp 308,000 Rp 15,092,000
Rp Rp Rp -
Rp 25,872,000 Rp 528,000 Rp 25,872,000

Kas Masuk DISKON PENJUALANPengecekan Kas Masuk

Rp 11,858,000 Rp 242,000 Rp 11,858,000
Rp 8,624,000 Rp 176,000 Rp 8,624,000
Rp 20,482,000 Rp 418,000 Rp 20,482,000

Kas Masuk DISKON PENJUALANPengecekan Kas Masuk

Rp 8,624,000 Rp 176,000 Rp 8,624,000
Rp 10,780,000 Rp 220,000 Rp 10,780,000
Rp 19,404,000 Rp 396,000 Rp 19,404,000

Kas Masuk DISKON PENJUALANPengecekan Kas Masuk

Rp 12,936,000 Rp 264,000 Rp 12,936,000
Rp 9,702,000 Rp 198,000 Rp 9,702,000
Rp 16,170,000 Rp 330,000 Rp 16,170,000
Rp 16,170,000 Rp 330,000 Rp 16,170,000
Rp 9,702,000 Rp 198,000 Rp 9,702,000
Rp 11,319,000 Rp 231,000 Rp 11,319,000
Rp 75,999,000 Rp 1,551,000 Rp 75,999,000

Kas Masuk DISKON PENJUALANPengecekan Kas Masuk

Rp 22,638,000 Rp 462,000 Rp 22,638,000
Rp 9,702,000 Rp 198,000 Rp 9,702,000
Rp 14,553,000 Rp 297,000 Rp 14,553,000
Rp 12,936,000 Rp 264,000 Rp 12,936,000
Rp 16,170,000 Rp 330,000 Rp 16,170,000
Rp 12,936,000 Rp 264,000 Rp 12,936,000
Rp 20,624,100 Rp 420,900 Rp 20,624,100
Rp 12,936,000 Rp 264,000 Rp 12,936,000
Rp 122,495,100 Rp 2,499,900 Rp 122,495,100

Kas Masuk DISKON PENJUALANPengecekan Kas Masuk

Rp Rp Rp -
 KERTAS KERJA PEMERIKSAAN
SIKLUS PENJUALAN
Nama Perusahaan PT. Samudra Indah Surabaya
Siklus Utama Hasil Konfirmasi Piutang
Periode 31-Dec-20
No. Nama Pelanggan Alamat Pelanggan Saldo Per Klien Hasil Konfirmasi

1 PT. ANDASARI SURABAYA Rp 11,000,000

2 PT. BENGAWAN SURABAYA Rp 5,500,000
3 PT. ANGGORO MALANG Rp 8,250,000
4 PT. DINOYO SURABAYA Rp 11,000,000
5 PT. GUNUNG MAS SURABAYA Rp 8,800,000
6 PT. GUNUNG AGUNG SURABAYA Rp - Rp 8,800,000
7 Ta. SUSILO SURABAYA Rp 9,000,000 0
Rp 53,550,000

Catatan Pemeriksaan :
Neraca dan Rekap Penjualan Sudah Sesuai
AN

Indeks No. A.1-1

Penerimaan setelah tanggal neraca

Perbedaan

Rp 11,000,000 0
0 0
0 0
0 0
0 0
Rp 8,800,000 Rp 8,800,000
0 0

Dibuat Oleh : Direview Oleh : Diperiksa Oleh

Meuthia K.B
 KERTAS KERJA PEMERIKSAAN
SIKLUS PENJUALAN
Nama Perusahaan PT. Samudra Indah Surabaya
Siklus Utama Hasil Pengujian Per Pelanggan
Periode 31-Dec-20
Saldo Per Klien Adjustment
No. Nama Pelanggan Alamat Pelanggan
12/31/2020 Debit Kredit
1 PT. ANDASARI SURABAYA Rp 11,000,000 0 Rp 11,000,000
2 PT. BENGAWAN SURABAYA Rp 5,500,000 0 0
3 PT. ANGGORO MALANG Rp 8,250,000 0 0
4 PT. DINOYO SURABAYA Rp 11,000,000 0 0
5 PT. GUNUNG MAS SURABAYA Rp 8,800,000 0 0
6 PT. GUNUNG AGUNGSURABAYA Rp - Rp 8,800,000 0
7 Ta. SUSILO SURABAYA Rp 9,000,000 0 Rp 9,000,000
Rp 53,550,000 Rp 20,000,000

Catatan Pemeriksaan : Dibuat Oleh :

Meuthia K.B
 Indeks No. A-1.2

Per Audit Per Audit

12/31/2020 12/31/2020
0
Rp 5,500,000
Rp 8,250,000
Rp 11,000,000
Rp 8,800,000
Rp 8,800,000
0
Rp 42,350,000 Rp 75,400,000 SALDO TAHUN KEMARIN

Direview Oleh : Diperiksa Oleh

 KERTAS KERJA PEMERIKSAAN
SIKLUS PENJUALAN
Nama Perusahaan PT. Samudra Indah Surabaya
Siklus Utama Pengujian Umur Piutang (Aging Schedule)
Periode 31-Dec-20
Tunggakan
No. Pelanggan Belum Jatuh Tempo
1-30 hari 31-60 hari 61-90 hari
1 PT. ANDASARI
2 PT. BENGAWAN
3 PT. ANGGORO Rp 8,250,000
4 PT. DINOYO Rp 11,000,000
5 PT. GUNUNG MAS Rp 8,800,000
6 PT. GUNUNG AGUNG
7 Ta. SUSILO Rp 9,000,000

Saldo per klien PD Rp 19,800,000 Rp 9,000,000 Rp 8,250,000

AJE Rp 9,000,000
Saldo per audit PD Rp 19,800,000 Rp 8,250,000
Saldo per audit PPTT Rp 198,000 Rp 247,500
Saldo per klien PPTT
Selisih AJE
Catatan Pemeriksaan : Dibuat Oleh :
Meuthia K.B
 Indeks No. A-1.3

Saldo
>90 hari per Klien
Rp 11,000,000 Rp 11,000,000
Rp 5,500,000 Rp 5,500,000
Rp 8,250,000
Rp 11,000,000
Rp 8,800,000
Rp -
Rp 9,000,000

Rp 16,500,000 Rp 53,550,000
Rp 11,000,000 Rp 11,000,000
Rp 5,500,000 Rp 33,550,000
Rp 550,000 Rp 995,500
Rp 2,095,500 lap keuangan 2019
Rp 1,100,000
Direview Oleh : Diperiksa Oleh
 KERTAS KERJA PEMERIKSAAN
SIKLUS PENJUALAN
Nama Perusahaan PT. Samudra Indah Surabaya
Siklus Utama Hasil Pengujian Transaksi Penjualan
Periode 31-Dec-20
Surat Jalan Faktur Nama
Tanggal No. Tanggal No. Pelanggan
25 Juni 2020 002 25 Juni 2020 002 PT. ANDASARI
17 Desember 2020 012 17 Desember 2020 012 PT. SELAMAT
25 Desember 2020 010 25 Desember 2020 010 PT. KENCANA

Catatan Pemeriksaan : Dibuat Oleh :

terdapat beberapa salah saji yang dilakukan oleh perusahaan
terhadap rekapan penjualan, laba untuk saldo di lap. Laba/rugi Meuthia Kansha B
sudah sama dgn total penj. Dari rekapan penjualan
A PEMERIKSAAN
PENJUALAN

Indeks No. A-1.4

Tanggal
Jumlah
Pencatatan
Rp 6,600,000 28 Juni 2020
Rp 20,624,100 25 Desember 2020
Rp 9,702,000 30 Desember harga total asli 11jt dikurangi diskon 198.000
2020

Direview Oleh : Diperiksa Oleh :

 KERTAS KERJA PEMERIKSAAN
SIKLUS PENJUALAN
Nama Perusahaan PT. Samudra Indah Surabaya
Siklus Utama Top Schedule Siklus Penjualan
Periode 31-Dec-20
Saldo Per Klien Adjustment
No. Nama Pelanggan POST REF
12/31/2020 Debit Kredit
1 kas B1-6 Rp 110,075,000 Rp 132,000
2 Piutang Dagang A1-2 Rp 53,550,000 Rp 21,100,000
3 CKP A1-3 Rp 2,095,000 Rp 12,100,000
4 Piutang Karyawan A1-5 Rp 9,000,000
5 PPN Masukan A1-5 Rp 100,000
6 Potongan Penjualan B1-6 Rp 3,791,000
7 Retur Penjualan A1-5 Rp 1,000,000
8 Penjualan Rp 700,000,000

Catatan Pemeriksaan : Dibuat Oleh :

Meuthia K.B
 Indeks No. A

Per Audit Per Audit

12/31/2020 12/31/2020
Rp 109,943,000 Rp 85,500,000
Rp 32,450,000 Rp 75,400,000
Rp 10,005,000
Rp 9,000,000
Rp 100,000
Rp 3,791,000
Rp 1,000,000 Rp 10,000,000
Rp 700,000,000 Rp 675,000,000 lap laba rugi th 2019

Direview Oleh : Diperiksa Oleh

Nama Perusahaan PT. Samudra Indah Surabaya
Siklus Utama Jurnal Koreksi piutang dagang dan penyisihan Indeks No. A
Periode 31-Dec-20
Retur penjualan Rp 1,000,000
PPN-M Rp 100,000
Piutang dagang Rp 1,100,000

CKP Rp 11,000,000
Piutang Dagang Rp 11,000,000

Piutang usaha Rp 9,000,000

Piutang Rp 9,000,000

CKP Rp 3,791,000
B. Kerug. Piutang Rp 3,791,000

Catatan Pemeriksaan : Dibuat Oleh : Direview Oleh :

Meuthia K.B

Nama Perusahaan PT. Samudra Indah Surabaya

Siklus Utama Jurnal Koreksi- Penjualan Indeks No. B-1.6
Periode 31-Dec-20

Diskon PenjualanRp 132,000

kas Rp 132,000

Catatan Pemeriksaan : Dibuat Oleh : Direview Oleh :

Meuthia K.B
 Indeks No. A

Diperiksa Oleh

Indeks No. B-1.6

Diperiksa Oleh:
 Rekap Harga Perolehan dan Akumulasi Penyusutan Aset Tetap
UNTUK YANG BERAKHIR TAHUN 2020
No urut Kode asset Jenis Aktiva Tetap Tanggal Ket
1 AT-1 Tanah Sunday, January 03, 2010 200m2
2 AT-2 Bangunan
3 AT-2.1. a. Gedung Kantor Sunday, January 03, 2010 50m2
4 AT-2.2. b. Gudang Monday, May 10, 2010 100m2
5 AT-3 Kendaraan
6 AT-3.1. a. Mobil Kijang Sunday, January 08, 2012 1 unit
7 AT-3.2. b. Mobil Pick up Tuesday, October 07, 2014 1 unit
8 AT-4 Peralatan Kantor
9 AT-4.1. a. Komputer Sunday, January 01, 2017 2 unit
10 AT-4.2. b. Filling Cabinet Monday, January 07, 2019 3 unit
11 AT-4.3. c. Mebellair Thursday, January 12, 2017 1 unit
yusutan Aset Tetap
N 2020
Harga Perolehan Akumulasi Peyusutan Akm. Peny/Tahun Akm Peny/bulan Akm.Peny 2020
Rp 134,000,000

Rp 150,000,000 Rp 81,250,000 Rp 7,500,000 Rp 625,000 Rp 82,500,000

Rp 50,000,000 Rp 18,125,000 Rp 2,500,000 Rp 208,333 Rp 26,666,667
Rp -
Rp 120,000,000 Rp 101,000,000 Rp 12,000,000 Rp 1,000,000 Rp 108,000,000
Rp 80,000,000 Rp 48,666,667 Rp 8,000,000 Rp 666,667 Rp 50,000,000
Rp -
Rp 8,000,000 Rp 6,400,000 Rp 1,600,000 Rp 133,333 Rp 6,400,000
Rp 3,000,000 Rp 900,000 Rp 600,000 Rp 50,000 Rp 1,200,000
Rp 2,000,000 Rp 1,233,333 Rp 400,000 Rp 33,333 Rp 1,600,000

KOMPOSISI TAHUN
BANGUNAN 20
KENDARAAN 10
MOOR 5
N. Buku 2020 Akm.Peny 2019 N. Buku 2019

Rp 67,500,000 Rp 75,000,000 Rp 75,000,000

Rp 23,333,333 Rp 24,166,667 Rp 25,833,333

Rp 12,000,000 Rp 96,000,000 Rp 24,000,000 selisih mobil kijang Rp 7,000,000

Rp 30,000,000 Rp 42,000,000 Rp 38,000,000

Rp 1,600,000 Rp 4,800,000 Rp 3,200,000

Rp 1,800,000 Rp 600,000 Rp 2,400,000
Rp 400,000 Rp 1,200,000 Rp 800,000
 PT. SAMUDRA INDAH S
KKP ASET TETAP DAN AKUMU
UNTUK YANG BERAKHIR T

Jenis Aset ref Harga Perolehan

tetap kk 2019 + -
Tanah Rp 134,000,000
Bangunan
Gedung Kantor Rp 150,000,000
Gudang Rp 50,000,000
Kendaraan :
Mobil Kijang Rp 120,000,000
Mobil Pick up Rp 80,000,000 Rp 80,000,000
Truck (Beli 1 Agustus)
Peralatan Kantor
Komputer Rp 8,000,000
Filling Cabinet Rp 3,000,000
Mebelhair Rp 2,000,000

HASIL PERHITUNGAN AUDITOR Rp 547,000,000

Catatan Pemeriksaan :

KOMPOSISI TAHUN
BANGUNAN 20
KENDARAAN 10
MOOR 5
 PT. SAMUDRA INDAH SURABAYA
KKP ASET TETAP DAN AKUMULASI ASET TETAP
UNTUK YANG BERAKHIR TAHUN 2020

Akumulasi Penyusutan Nilai Buku

2020 2019 + - 2020 (BENAR) 2019
Rp 134,000,000 Rp 134,000,000

Rp 150,000,000 Rp 75,000,000 Rp 7,500,000 Rp 82,500,000 Rp 75,000,000

Rp 50,000,000 Rp 24,166,667 Rp 2,500,000 Rp 26,666,667 Rp 25,833,333

Rp 120,000,000 Rp 96,000,000 Rp 12,000,000 Rp 108,000,000 Rp 24,000,000

Rp 80,000,000 Rp 42,000,000 Rp 8,000,000 Rp 50,000,000 Rp 38,000,000

Rp 8,000,000 Rp 4,800,000 Rp 1,600,000 Rp 6,400,000 Rp 3,200,000

Rp 3,000,000 Rp 600,000 Rp 600,000 Rp 1,200,000 Rp 2,400,000
Rp 2,000,000 Rp 1,200,000 Rp 400,000 Rp 1,600,000 Rp 800,000

Rp 547,000,000 Rp 243,766,667 Rp 32,600,000 Rp 276,366,667 Rp 169,233,333

Dibuat Oleh : Diperiksa Oleh : Direview Oleh :

Meuthia Kansha Bisri

 Nilai Buku
2020
Rp 134,000,000

Rp 67,500,000
Rp 23,333,333

Rp 12,000,000
Rp 30,000,000

Rp 1,600,000
Rp 1,800,000
Rp 400,000

Rp 136,633,333
Direview Oleh :
 PT. SAMUDRA INDAH SURABAYA
KERTAS KERJA PEMERIKSAAN UTAMA ASET TETAP
UNTUK YANG BERAKHIR TAHUN 2020

Nama Perusahaan PT. Samudra Indah Surabaya

Siklus Utama Pemeriksaan Utama Aset Tetap
Periode 31-Dec-20
Saldo Per Klien Adjustment
No. Keterangan POST REF
12/31/2020 Debit
1 Kas Rp 110,075,000
2 Tanah Rp 134,000,000
3 Bangunan Rp 200,000,000
4 Akm. Peny Bangunan Rp 99,375,000
5 Kendaraan Rp 200,000,000 Rp 155,000,000
6 Akm. Peny. Kendaraan Rp 149,666,667 Rp 46,666,667
7 Peralatan Kantor Rp 13,000,000
8 Akm. Peny. Peralatan Kantor Rp 8,533,333
9 Beban Dep. Bangunan Rp 99,375,000 Rp 9,791,667
10 Beban Dep. Kendaraan Rp 149,666,667 Rp 13,458,333
11 Beban Dep. Peralatan Rp 8,533,333 Rp 666,667
12 Beban Reparasi Kantor Rp 750,000
13 Aset lain-lain Rp 33,500,000
14 Kerugian Penjualan Aset Tetap Rp 13,333,333
Rp 273,166,667
Catatan Pemeriksaan :

Jurnal Pertukaran
Truck Rp 155,000,000
Akm. Peny. Pick up Rp 46,666,667
Kerug. Penj. Aset tetap Rp 13,333,333
Mobil Pick up Rp 80,000,000
Kas Rp 135,000,000

Jurnal Reparasi Temuan Audit

Beban Reparasi Gedung Rp 750,000
Kas Rp 750,000

Jurnal B. Dep. Truck

Beban Dep. Truck Rp 6,458,333
Akm. Peny. Truck Rp 6,458,333

Jurnal Untuk Tanah

Aset Lain-lain Rp 33,500,000
Tanah Rp 33,500,000
RABAYA
AMA ASET TETAP
HUN 2020

Indeks No.

Adjustment Per Audit Per Audit

Kredit 12/31/2020 12/31/2020
Rp 135,750,000 Rp 110,075,000 Rp 85,500,000
Rp 33,500,000 Rp 134,000,000 Rp 134,000,000
Rp 200,000,000 Rp 200,000,000
Rp 9,791,667 Rp 109,166,667 Rp 99,166,667
Rp 80,000,000 Rp 275,000,000 Rp 200,000,000
Rp 13,458,333 Rp 116,458,334 Rp 138,000,000
Rp 13,000,000 Rp 13,000,000
Rp 666,667 Rp 9,200,000 Rp 6,600,000
Rp 109,166,667 Rp 99,166,667
Rp 163,125,000 Rp 138,000,000
Rp 9,200,000 Rp 6,600,000
Rp 750,000

Rp 13,333,333
Rp 273,166,667
Dibuat Oleh : Direview Oleh : Diperiksa Oleh
Meuthia K.B

Nilai Buku Rp 33,333,333

H. Pasar Pick up Rp 20,000,000
Rugi Pertukaran Rp 13,333,333

Revenue:scr rutin