JURNAL UMUM

NO TGL URAIAN TRX

Debet Kredit
1 1-Apr Setoran Modal 45,000,000
- Kas 45,000,000
- Modal 45,000,000
2 4-Apr Pinjaman Bank 25,000,000
- Kas 25,000,000
- Hutang Bank 25,000,000
3 6-Apr Pembelian Perlengkapan Dealer Mobil 7,000,000
- Perlengkapan 7,000,000
- Kas 7,000,000
4 9-Apr Pengambilan Kas Pribadi 5,000,000
- Private 5,000,000
- Kas 5,000,000
5 12-Apr Hutang Perlengkapan dari Toko Makmur Sentosa
a. 20 alat-alat kunci mobil 7,000,000 7,000,000
b. 1 mesin kompresor 6,000,000 6,000,000
c. 15 oli mobil 3,000,000 3,000,000
d. Spare part dan suku cadang 4,000,000 4,000,000
- Hutang 20,000,000
6 15-Apr Pendapatan Jasa Otomotif 15,000,000
- Kas 15,000,000
- Pendapatan Usaha 15,000,000
7 17-Apr Bayar Hutang Kepada Toko Makmur Sentosa 9,700,000
- Hutang 9,700,000
- Kas 9,700,000
8 25-Apr Bayar Gaji 2 Pegawai 6,200,000
- Gaji Karyawan 6,200,000
- Kas 6,200,000
9 26-Apr Pendapatan Jasa Perbaikan Mobil 11,000,000
- Piutang 11,000,000
- Pendapatan Usaha 11,000,000
10 27-Apr Perlengkapan Dealer yang sudah terpakai 8,000,000
- Biaya perlengkapan dealer 8,000,000
- Perlengkapan dealer 8,000,000
11 29-Apr Tagihan Listrik dan Air
- Biaya Listrik 600,000 600,000
- Biaya Air 120,000 120,000
- Kas 720,000
12 31 April Bayar Sewa Ruko 15,000,000
- Biaya Sewa Ruko 15,000,000
 - Kas 15,000,000
13 31 April Laba/[rugi] Usaha
167,620,000 167,620,000 167,620,000
 INCOME STATEMENT BALANCE SHEET
REVENUE COST ASSET LIABILITIES
Jurnal Umum
45,000,000
45,000,000

25,000,000
25,000,000

7,000,000
[7.000.000]

[5.000.000]
[5.000.000]

7,000,000
6,000,000
3,000,000
4,000,000
20,000,000

15,000,000
15,000,000

[9.700.000]
[9.700.000]

6,200,000
[6.200.000]

11,000,000
11,000,000

8,000,000
[8.000.000]

600,000
120,000
[720.000]

15,000,000
 [15.000.000]
3,920,000
26,000,000 29,920,000 123,000,000 123,000,000
KAS
NO. TGL URAIAN DEBET
1 1-Apr-20 Saldo Awal
2 1-Apr-20 Setoran Modal 45,000,000
3 4-Apr-20 Pinjaman Bank 25,000,000
4 6-Apr-20 Pembelian Perlengkapan -
5 9-Apr-20 Prive -
6 15-Apr-20 Pendapatan Usaha 20,000,000
7 17-Apr-20 Pembayaran Hutang -
8 25-Apr-20 Pembayaran Gaji -
9 29-Apr-20 Pembayaran Listrik & Air -
10 31-Apr-20 Pembayaran Uang Sewa Ruko -
Saldo Akhir

PIUTANG
NO. TGL URAIAN DEBET
1 1-Apr-20 Saldo Awal
2 15-Apr-20 Piutang Toko Dealer Mobil 11,000,000
Saldo Akhir

INVENTORY
NO. TGL URAIAN DEBET
1 1-Apr-20 Saldo Awal
2 6-Apr-20 Perlengkapan Dealer 7,000,000
3 12-Apr-20 Perlengkapan Dealer 20,000,000
4 27-Apr-20 Beban Perlengkapan Dealer -
Saldo Akhir

HUTANG
NO. TGL URAIAN DEBET
1 1-Apr-20 Saldo Awal
2 4-Apr-20 Hutang Bank -
3 12-Apr-20 Hutang Toko Makmur Sentosa -
4 17-Apr-20 Pelunasan Hutang Toko Makmur Sentosa 9,700,000
Saldo Akhir

MODAL
NO. TGL URAIAN DEBET
1 1-Apr-20 Saldo Awal
2 1-Apr-20 Setoran Modal Dimas -
3 9-Apr-20 Prive Ke Dimas 5,000,000
 4 31-Apr-20 Laba / (Rugi) Usaha
Saldo Akhir

PENDAPATAN USAHA
NO. TGL URAIAN DEBET
1 1-Apr-20 Saldo Awal
2 15-Apr-20 Pendapatan Jasa Dealer Mobil 15,000,000
3 26-Apr-20 Pendapatan Jasa Dealer Mobil 11,000,000
Saldo Akhir

BEBAN-BEBAN
NO. TGL URAIAN DEBET
1 1-Apr-20 Saldo Awal
2 25-Apr-20 Beban Gaji Karyawan -
3 27-Apr-20 Beban Perlengkapan -
4 29-Apr-20 Beban Listrik -
5 29-Apr-20 Beban Air -
6 31-Apr-20 Beban Sewa Ruko -
Saldo Akhir

NERACA
ASSET
Kas 46,380,000 Hutang
Piutang 11,000,000 Modal
Inventory 25,000,000

Total Asset 82,380,000 Total Liabilities

KREDIT SALDO
-
Buku Besar
- 45,000,000
- 70,000,000
7,000,000 63,000,000
5,000,000 58,000,000
- 78,000,000
9,700,000 68,300,000
6,200,000 62,100,000
720,000 61,380,000
15,000,000 46,380,000
46,380,000

KREDIT SALDO
-
- 11,000,000
11,000,000

KREDIT SALDO
-
- 7,000,000
- 27,000,000
8,000,000 19,000,000
25,000,000

KREDIT SALDO
-
25,000,000 (25,000,000)
20,000,000 (45,000,000)
- (35,300,000)
(35,300,000)

KREDIT SALDO
-
45,000,000 (45,000,000)
- (40,000,000)
 3,920,000 (43,920,000)
(43,920,000)

KREDIT SALDO
-
- 15,000,000
- 26,000,000
26,000,000

KREDIT SALDO
-
6,200,000 (6,200,000)
8,000,000 (14,200,000)
600,000 (14,800,000)
120,000 (14,920,000)
15,000,000 (29,920,000)
(29,920,000)

LIABILITIES & EQUITIES

46,380,000
43,920,000

tal Liabilities 90,300,000

 JAWABAN KASUS 2

1 Likuiditas

A. Current Ratio = Aktiva Lancar =

Hutang Lancar

B. Acid Test Ratio = Aktiva Lancar - Persediaan =

Hutang Lancar

C. Cash Ratio = Kas + Surat Berharga =

Hutang Lancar

2 Solvabilitas

A. Debt to Equity Ratio = Total Hutang =

Total Modal

B. Debt to Asset Ratio = Total Hutang =

Total Aktiva

C. Tangible Assets Debt Coverage = Aktiva Tetap =

Hutang Jangka Panjang

3 Profitabilitas

A. Gross Profit Margin = Laba Kotor =

Total Penjualan

B. Return on Asset = Laba Bersih Setelah Pajak =

Total Aktiva

C. Return on Equity = Laba Bersih Setelah Pajak =

Total Modal
S2

500,000 = 2.00 atau 200.00%

250,000

300,000 1.20 atau 120.00%

250,000

250,000 1.00 atau 100.00%

250,000

600,000 = 0.43 atau 42.86%

1,400,000

600,000 = 0.30 atau 30.00%

2,000,000

1,500,000 = 4.29 atau 428.57%

350,000

1,500,000 = 0.38 atau 37.50%

4,000,000

400,000 = 0.20 atau 20.00%

2,000,000

400,000 = 0.29 atau 28.57%

1,400,000
 JAWABAN KASUS 3 PILIHAN 1

Diketahui = Q = 40 Kamar
P = 290,000 Per Kamar Per Hari
X = 3,890 Kamar (s/d Mei 2021)
FC = 600,000,000 Per Tahun
VC = 140,000 Per Kamar Per Hari
X Per Tahun = 14,600

Ditanya = a. BEP (unit) dan BEP (Rp) ?

b. Apakah sudah BEP dengan 3890 kamar terisi?
c. Kenaikan pendapatan Rp. 250 juta, berapa harga yang harus dijual?

Jawaban =

A. BEP (unit) = FC = 600,000,000

(P-VC) 150,000

BEP (Rp) = FC = 600,000,000

(1-(VC/P) 0.52

B. Belum 4,000 Seharusnya

C. Sales (S) = Harga rate yang harus dijual = ((FC + Expected Kenaikan Pendapatan) / BEP (x)) + VC

S = 600,000,000 + 300,000,000
4,000

= 225,000 + 140,000
 = 4,000 Kamar

= 1,160,000,000 Rupiah

3,890.00 Saat ini

ndapatan) / BEP (x)) + VC

+ 140,000

= 365,000