Tabel 1

PT TITAN
Forecast Penjualan Tahun 2022
METODE LEAST SQUARE
Tahun PENJUALAN X XY
(Y)
2015 235,000 -3 - 705,000
2016 240,000 -2 - 480,000
2017 275,000 -1 - 275,000
2018 280,000 0 -
2019 250,000 1 250,000
2020 275,000 2 550,000
2021 300,000 3 900,000
Total 1,855,000 240,000

a= ΣY/n b= ΣXY/ΣX2
a= 1,855,000 b= 240.000/28
7 b= 8,571
a= 265,000

Peramalan tahun 2022

x= 4
Y2022 = a + bx
Y2022 = 265.000 + (8.571 x 4 )
Y2022 = 299,286 dibulatkan 299,000
 X2

9
4
1
0
1
4
9
28
 Tabel 2.1
PT TITAN
Proporsi Forecast Berdasarkan Jenis Produk
Triwulan Persen Teraso Polos Warna
I 21% 12,558 31,395 18,837
II 24% 14,352 35,880 21,528
III 24% 14,352 35,880 21,528
IV 31% 18,538 46,345 27,807
Total 100% 59,800 149,500 89,700

Produk Malang (%) Probolinggo (%) Pasuruan (%) Total (%)

Teraso 6% 6% 8% 20%
Polos 10% 25% 15% 50%
Warna 15% 7.50% 7.50% 30%
Total 31% 38.50% 31% 100%

A
Periode TERASO PO
Daerah Unit Harga Jumlah Unit
Triwulan I
Malang 3,767 9,000 33,906,600 6,279
Probolinggo 3,767 9,000 33,906,600 15,698
Pasuruan 5,023 9,000 45,208,800 9,419
Sub Total 12,558 27,000 113,022,000 31,395
Triwulan II
Malang 4,306 9,000 38,750,400 7,176
Probolinggo 4,306 9,000 38,750,400 17,940
Pasuruan 5,741 9,000 51,667,200 10,764
Sub Total 14,352 27,000 129,168,000 35,880

Malang 4,306 9,000 38,750,400 7,176

Probolinggo 4,306 9,000 38,750,400 17,940
Pasuruan 5,741 9,000 51,667,200 10,764
Sub Total 14,352 27,000 129,168,000 35,880
Triwulan IV
Malang 5,561 9,000 50,052,600 9,269
Probolinggo 5,561 9,000 50,052,600 23,173
Pasuruan 7,415 9,000 66,736,800 13,904
Sub Total 18,538 27,000 166,842,000 46,345
TOTAL
Total
62,790
71,760
71,760
92,690
299,000

Tabel 2.2
PT TITAN
Anggaran Penjualan Tahun 2022
POLOS WARNA
Harga Jumlah Unit Harga

7,500 47,092,500 9,419 12,000

7,500 117,731,250 4,709.25 12,000
7,500 70,638,750 4,709.25 12,000
22,500 235,462,500 18,837 36,000

7,500 53,820,000 10,764 12,000

7,500 134,550,000 5,382 12,000
7,500 80,730,000 5,382 12,000
22,500 269,100,000 21,528 36,000

7,500 53,820,000 10,764 12,000

7,500 134,550,000 5,382 12,000
7,500 80,730,000 5,382 12,000
22,500 269,100,000 21,528 36,000

7,500 69,517,500 13,904 12,000

7,500 173,793,750 6,951.8 12,000
7,500 104,276,250 6,951.8 12,000
22,500 347,587,500 27,807 36,000
WARNA Total
Jumlah Unit jumlah

113,022,000 19,465 194,021,100

56,511,000 24,174 208,148,850
56,511,000 19,151 172,358,550
226,044,000 62,790 574,528,500

129,168,000 22,246 221,738,400

64,584,000 27,628 237,884,400
64,584,000 21,887 196,981,200
258,336,000 71,760 656,604,000

129,168,000 22,246 221,738,400

64,584,000 27,628 237,884,400
64,584,000 21,887 196,981,200
258,336,000 71,760 656,604,000

166,842,000 28,734 286,412,100

83,421,000 35,686 307,267,350
83,421,000 28,270 254,434,050
333,684,000 92,690 848,113,500
2,735,850,000
 Tabel 3
PT TITAN
cana Unit Yang Akan Diproduksi
Keteran Penjualan Persediaan Akhir Total Persediaan Awal Barang
gan Barang Jadi Barang Jadi Kebutuhan Jadi

Triwulan I
Teraso 12,558 2,942 15,500 500
Polos 31,395 6,530 37,925 600
Warna 18,837 4,063 22,900 600
Triwulan II
Teraso 14,352 3,590 17,942 2,942
Polos 35,880 7,975 43,855 6,530
Warna 21,528 4,835 26,363 4,063
Triwulan III
Teraso 14,352 4,238 18,590 3,590
Polos 35,880 9,420 45,300 7,975
Warna 21,528 5,607 27,135 4,835
Triwulan IV
Teraso 18,538 700 19,238 4,238
Polos 46,345 475 46,820 9,420
Warna 27,807 495 28,302 5,607
TOTAL
Teraso 59,800 700 60,500 500
Polos 149,500 400 149,900 600
Warna 89,700 495 90,195 600
Produksi

Jenis Persediaan Awal

15,000 Teraso 500
37,325 Polos 600
22,300 Warna 600
TERASO
15,000 Rencana Penjualan 59,800
37,325 per. Akhir brg jadi 700
22,300 Jumlah 60,500
Pers. Awal Brg jadi 500
15,000 Unit Produksi 60,000
37,325
22,300 POLOS
Rencana Penjualan 149,500
15,000 per. Akhir brg jadi 400
37,400 Jumlah 149,900
22,695 Pers. Awal Brg jadi 600
Unit Produksi 149,300
60,000
149,300 WARNA
89,595 Rencana Penjualan 89,700
per. Akhir brg jadi 495
Jumlah 90,195
Pers. Awal Brg jadi 600
Unit Produksi 89,595
Persediaan Akhir
700
400
495

Produksi
60.000/4 = 15,000

Produksi
149.300/4 = 37,325
dibulatkan 37,300
Triwulan 4 karena penjualan terbesar 149,200
100

Produksi
89.595/4 = 22,399
dibulatkan 22,300
Triwulan 4 karena penjualan terbesar 89,200
395
garan Kebutuhan Bahan Baku Tahun 2022
Periode Produksi Mill Semen PC

Jenis Produk SP Kebutuhan SP

Triwulan I
Teraso 15,000 2 30,000 3.5
Polos 37,325 0 - 8
Warna 22,300 0 - 5
Subtotal 74,625 2 30,000 17
Triwulan II
Teraso 15,000 2 30,000 3.5
Polos 37,325 0 - 8
Warna 22,300 0 - 5
Subtotal 74,625 2 30,000 17
Triwulan III
Teraso 15,000 2 30,000 3.5
Polos 37,325 0 - 8
Warna 22,300 0 - 5
Subtotal 74,625 2 30,000 17
Triwulan IV
Teraso 15,000 2 30,000 3.5
Polos 37,325 0 - 8
Warna 22,695 0 - 5
Subtotal 75,020 2 30,000 17
Total 298,895 8 120,000 66

Tabel 4.2
PT TITAN
Anggaran Kebutuhan Bahan Penolong
Periode Produksi SP Kebutuhan
Triwulan I 22,300 0.0625 1,394
Triwulan II 22,300 0.0625 1,394
Triwulan III 22,300 0.0625 1,394
Triwulan IV 22,695 0.0625 1,418
Total 89,595 5,600

Tabel 4.3
PT TITAN
ggaran Pembelian Bahan Mentah Tahun 2022
Perode dan Jenis Kebutuhan Bahan Persediaan Akhir Tersedia Untuk Persediaan Awal Bahan
Produk Baku Bahan Baku Diproduksi Baku
 Perode dan Jenis Kebutuhan Bahan Persediaan Akhir Tersedia Untuk Persediaan Awal Bahan
Produk Baku Bahan Baku Diproduksi Baku

Triwulan I
Mill 30,000 4,875 34,875 5,000
Semen PC 462,600 3,781 466,381 3,981
Pasir 746,250 17,150 763,400 15,000
Teraso 30,000 2,500 32,500 3,000
Semen CP 74,400 1,200 75,600 900
Verp 1,394 16 1,410 10
Triwulan II
Mill 30,000 4,750 34,750 4,875
Semen PC 462,600 3,581 466,181 3,781
Pasir 746,250 19,300 765,550 17,150
Teraso 30,000 2,000 32,000 2,500
Semen CP 74,400 1,500 75,900 1,200
Verp 1,394 23 1,416 16
Triwulan III
Mill 30,000 4,625 34,625 4,750
Semen PC 462,600 3,381 465,981 3,581
Pasir 746,250 21,450 767,700 19,300
Teraso 30,000 1,500 31,500 2,000
Semen CP 74,400 1,800 76,200 1,500
Verp 1,394 29 1,423 23
Triwulan IV
Mill 30,000 4,500 34,500 4,625
Semen PC 464,575 1,300 465,875 3,381
Pasir 750,200 20,000 770,200 21,450
Teraso 30,000 1,000 31,000 1,500
Semen CP 75,585 1,200 76,785 1,800
Verp 1,418 15 1,433 29
Total
Mill 120,000 4,500 124,500 5,000
Semen PC 1,852,375 1,300 1,853,675 3,981
Pasir 2,988,450 20,000 3,008,450 15,000
Teraso 120,000 1,000 121,000 3,000
Semen CP 298,785 1,200 299,985 900
Verp 5,600 15 5,615 10
 Tabe
PT TI
Anggaran Biaya Bahan Mentah Tahun 2022
Periode Teraso Polos
Jenis Kebutuhan Harga Jumlah Kebutuhan
Triwulan I
Mill 30,000 150 4,500,000 -
Semen PC 52,500 250 13,125,000 298,600
Pasir 150,000 10 1,500,000 373,250
Teraso 30,000 200 6,000,000 -
Semen CP 7,500 500 3,750,000 -
Verp - 3000 -
Subtotal 270,000 4,110 28,875,000 671,850
Triwulan II
Mill 30,000 150 4,500,000 -
Semen PC 52,500 250 13,125,000 298,600
Pasir 150,000 10 1,500,000 373,250
Teraso 30,000 200 6,000,000 -
Semen CP 7,500 500 3,750,000 -
Verp 0 3000
Subtotal 270,000 4,110 28,875,000 671,850
Triwulan III
Mill 30,000 150 4,500,000 -
Semen PC 52,500 250 13,125,000 298,600
Pasir 150,000 10 1,500,000 373,250
Teraso 30,000 200 6,000,000 -
Semen CP 7,500 500 3,750,000 -
Verp 0 3000 -
Subtotal 270,000 4,110 28,875,000 671,850
Triwulan IV
Mill 30,000 150 4,500,000 -
Semen PC 52,500 250 13,125,000 298,600
Pasir 150,000 10 1,500,000 373,250
Teraso 30,000 200 6,000,000 -
Semen CP 7,500 500 3,750,000 -
Verp 0 3000 - 0
SubTotal 270,000 4,110 28,875,000 671,850
Total 1,080,000 16,440 115,500,000 2,687,400
 Tabel 4.1
PT TITAN

Semen PC Pasir Teraso

Kebutuhan SP Kebutuhan SP Kebutuhan

52,500 10 150,000 2 30,000

298,600 10 373,250 0 -
111,500 10 223,000 0 -
462,600 30 746,250 2 30,000

52,500 10 150,000 2 30,000

298,600 10 373,250 0 -
111,500 10 223,000 0 -
462,600 30 746,250 2 30,000

52,500 10 150,000 2 30,000

298,600 10 373,250 0 -
111,500 10 223,000 0 -
462,600 30 746,250 2 30,000

52,500 10 150,000 2 30,000

298,600 10 373,250 0 -
113,475 10 226,950 0 -
464,575 30 750,200 2 30,000
1,852,375 120 2,988,950 8 120,000

Pembelian Bahan Baku

Jenis Bahan Baku

Unit Harga Jumlah
Mill
Semen PC
29,875 150 4481250 Pasir
462,400 250 115600000 Teraso
748,400 10 7484000 Semen PC
29,500 200 5900000 Verp
74,700 500 37350000
1,400 3000 4200000
Mill
29,875 150 4481250 Rencana Penjualan
462,400 250 115600000 per. Akhir brg jadi
748,400 10 7484000 Jumlah
29,500 200 5900000 Pers. Awal Brg jadi
74,700 500 37350000 Unit Produksi
1,400 3000 4200000
SEMEN PC
29,875 150 4481250 Rencana Penjualan
462,400 250 115600000 per. Akhir brg jadi
748,400 10 7484000 Jumlah
29,500 200 5900000 Pers. Awal Brg jadi
74,700 500 37350000 Unit Produksi
1,400 3000 4200000

29,875 150 4,481,250 PASIR

462,494 250 115,623,500 Rencana Penjualan
748,750 10 7,487,500 per. Akhir brg jadi
29,500 200 5,900,000 Jumlah
74,985 500 37,492,500 Pers. Awal Brg jadi
1,405 3,000 4,215,000 Unit Produksi

119,500 600 17,925,000

1,849,694 1,000 462,423,500 TERASO
2,993,950 40 29,939,500 Rencana Penjualan
118,000 800 23,600,000 per. Akhir brg jadi
299,085 2,000 149,542,500 Jumlah
5,605 12,000 16,815,000 Pers. Awal Brg jadi
Unit Produksi

SEMEN CP
Rencana Penjualan
per. Akhir brg jadi
Jumlah
Pers. Awal Brg jadi
 Unit Produksi

VERP
Rencana Penjualan
per. Akhir brg jadi
Jumlah
Pers. Awal Brg jadi
Unit Produksi

Tabel 4.4
PT TITAN

Polos Warna
Harga Jumlah Kebutuhan Harga Jumlah

150 - - 150 -
250 74,650,000 111,500 250 27,875,000
10 3,732,500 223,000 10 2,230,000
200 - - 200 -
500 - 66,900 500 33,450,000
3000 1,394 3000 4,181,250
4,110 78,382,500 402,794 4,110 67,736,250

150 - - 150 -
250 74,650,000 111,500 250 27,875,000
10 3,732,500 223,000 10 2,230,000
200 - - 200 -
500 - 66,900 500 33,450,000
3000 1,394 3000 4,181,250
4,110 78,382,500 402,794 4,110 67,736,250

150 - - 150 -
250 74,650,000 111,500 250 27,875,000
10 3,732,500 223,000 10 2,230,000
200 - - 200 -
500 - 66,900 500 33,450,000
3000 - 1,394 3000 4,181,250
4,110 78,382,500 402,794 4,110 67,736,250

150 - - 150 -
250 74,650,000 113,475 250 28,368,750
10 3,732,500 226,950 10 2,269,500
200 - - 200 -
500 - 68,085 500 34,042,500
3000 - 1,418 3000 4,255,313
4,110 78,382,500 409,928 4,110 68,936,063
16,440 313,530,000 1,618,310 16,440 272,144,813
 Semen CP
Jenis Produk
SP Kebutuhan Teraso
Polos
0.5 7,500 Warna
0 -
3 66,900
3.5 74,400

0.5 7,500
0 -
3 66,900
4 74,400

0.5 7,500
0 -
3 66,900
4 74,400

0.5 7,500
0 -
3 68,085
4 75,585
14 298,785

Persediaan Awal Persediaan Akhir Data harga bahan baku per Kg

 Jenis Bahan Baku
5,000 4,500
3,981 1,300 Mill
15,000 20,000 Semen PC
3,000 1,000 Pasir
900 1,200 Teraso
10 15 Semen CP
Verp

120,000 Produksi = 29,875

4,500 dibulatkan 29,800 119200
124,500
5,000 Triwulan 4 300
119,500

1,852,375 Produksi = 462,424

1,300 dibulatkan 462,400 1849600
1,853,675
3,981 Triwulan 4 94
1,849,694

2,988,450 Produksi = 748,363

20,000 dibulatkan 748,400 2,993,600
3,008,450
15,000 Triwulan 4 (150)
2,993,450

120,000 Produksi = 29,500

1,000 dibulatkan
121,000
3,000 Triwulan 4
118,000

298,785 Produksi = 74,771

1,200 dibulatkan 74,700 298800
299,985
900 Triwulan 4 285
 299,085

5,600 Produksi = 1,401

15 dibulatkan 1,400 5600
5,615
10 Triwulan 4 5
5,605

Total

4,500,000
115,650,000
7,462,500
6,000,000
37,200,000
4,181,250
174,993,750

4,500,000
115,650,000
7,462,500
6,000,000
37,200,000
4,181,250
174,993,750

4,500,000
115,650,000
7,462,500
6,000,000
37,200,000
4,181,250
174,993,750

4,500,000
116,143,750
7,502,000
6,000,000
 37,792,500
4,255,313
176,193,563
701,174,813
 Semen Semen
Mill Pasir Teraso
PC CP
2 3.5 10 2 0.5
0 8 10 0 0
0 5 10 0 3

an baku per Kg
Harga (Rp)

150
250
10
200
500
3000
 Tabel 5.1
PT TITAN
Anggaran Kebutuhan Jam Tenaga Kerja Langsung Tahun 2022
Periode/Jenis Produk Produksi Dept.Pencampuran Dept.Pencetakan Dept.Penyelesaian
SW JTKL SW JTKL SW
Triwulan I
Teraso 15,000 0.48 7,200 0.64 9,600 0.68
Polos 37,325 0.48 17,916 0.64 23,888 0.32
Warna 22,300 0.48 10,704 0.64 14,272 0.74
Subtotal 74,625 35,820 47,760
Triwulan II
Teraso 15,000 0.48 7,200 0.64 9,600 0.68
Polos 37,325 0.48 17,916 0.64 23,888 0.32
Warna 22,300 0.48 10,704 0.64 14,272 0.74
Subtotal 74,625 35,820 47,760
Triwulan III
Teraso 15,000 0.48 7,200 0.64 9,600 0.68
Polos 37,325 0.48 17,916 0.64 23,888 0.32
Warna 22,300 0.48 10,704 0.64 14,272 0.74
Subtotal 74,625 35,820 47,760
Triwulan IV
Teraso 15,000 0.48 7,200 0.64 9,600 0.68
Polos 37,325 0.48 17,916 0.64 23,888 0.32
Warna 22,695 0.48 10,894 0.64 14,525 0.74
Subtotal 75,020 36,010 48,013
Total 298,895 143,470 191,293

Tabel 5.2
PT TITAN
Anggaran Biaya Tenaga Kerja Langsung Tahun 2022
Periode/Jenis Produk Dept.Pencampuran Dept.Pencetakan

JTKL Tarif Jumlah JTKL Tarif Jumlah

Triwulan I
Teraso 7,200 Rp600 Rp4,320,000 9,600 Rp800 Rp7,680,000
Polos 17,916 Rp600 Rp10,749,600 23,888 Rp800 Rp19,110,400
Warna 10,704 Rp600 Rp6,422,400 14,272 Rp800 Rp11,417,600
Subtotal 35,820 Rp21,492,000 47,760 Rp38,208,000
Triwulan II
Teraso 7,200 Rp600 Rp4,320,000 9,600 Rp800 Rp 7,680,000
Polos 17,916 Rp600 Rp10,749,600 23,888 Rp800 Rp 19,110,400
Warna 10,704 Rp600 Rp6,422,400 14,272 Rp800 Rp 11,417,600
Subtotal 35,820 Rp21,492,000 47760 Rp 38,208,000
Triwulan III
Teraso 7,200 Rp600 Rp4,320,000 9,600 Rp800 Rp 7,680,000
Polos 17,916 Rp600 Rp10,749,600 23,888 Rp800 Rp 19,110,400
Warna 10,704 Rp600 Rp6,422,400 14,272 Rp800 Rp 11,417,600
Subtotal 35,820 Rp21,492,000 47760 Rp 38,208,000
Triwulan IV
Teraso 7,200 Rp600 Rp 4,320,000 9,600 Rp800 Rp7,680,000
Polos 17,916 Rp600 Rp 10,749,600 23,888 Rp800 Rp19,110,400
Warna 10,894 Rp600 Rp 6,536,160 14,525 Rp800 Rp11,619,840
Subtotal 36,010 Rp 21,605,760 48,013 Rp38,410,240
Total 143,470 86,081,760 191,293 - 153,034,240
2
Dept.Penyelesaian Total JTKL
JTKL

10,200 27,000
11,944 53,748
16,502 41,478
38,646 122,226

10,200 27,000
11,944 53,748
16,502 41,478
38,646 122,226

10,200 27,000
11,944 53,748
16,502 41,478
38,646 122,226

10,200 27,000
11,944 53,748
16,794 42,213
38,938 122,961
154,876 489,639

g Tahun 2022
Dept.Penyelesaian Total JTKL

JTKL Tarif Jumlah

10,200 Rp 1,000 Rp10,200,000 Rp22,200,000

11,944 Rp 850 Rp10,152,400 Rp40,012,400
16,502 Rp 1,200 Rp19,802,400 Rp37,642,400
38,646 Rp40,154,800 Rp99,854,800

10,200 Rp 1,000 Rp10,200,000 Rp22,200,000

11,944 Rp 850 Rp10,152,400 Rp40,012,400
16,502 Rp 1,200 Rp19,802,400 Rp37,642,400
38646 Rp40,154,800 Rp99,854,800

10,200 Rp 1,000 Rp10,200,000 Rp22,200,000

 11,944 Rp 850 Rp10,152,400 Rp40,012,400
16,502 Rp 1,200 Rp19,802,400 Rp37,642,400
38,646 Rp40,154,800 Rp99,854,800

10,200 Rp 1,000 Rp10,200,000 Rp22,200,000

11,944 Rp 850 Rp10,152,400 Rp40,012,400
16,794 Rp 1,200 Rp20,153,160 Rp38,309,160
Rp38,938 Rp40,505,560 Rp100,521,560
154,876 - 160,969,960 400,085,960
 Tabel 6.1
PT TITAN
DISTRIBUSI BIAYA TAHUN
Bagian Produ
Jenis Biaya Total Setahun
Pencampuran Pencetakan
Beban Penyusutan Gedung Rp 40,000,000 Rp 8,000,000 Rp 4,000,000
Beban Penyusunan Mesin Rp 20,000,000 Rp 2,000,000 Rp 10,000,000
Beban Penyusutan Kendaraan Rp 60,000,000 Rp 6,000,000 Rp 6,000,000
Beban Penyusutan Peralatan Kantor Rp 10,000,000 Rp - Rp -

Beban Penyusutan Peralatan Pabrik Rp 5,000,000 Rp 1,500,000 Rp 1,500,000

Beban Asuransi Rp 2,000,000 Rp 400,000 Rp 400,000

Beban Listrik Rp 15,000,000 Rp 1,875,000 Rp 4,500,000
Beban Pemeliharaan Aktiva Rp 20,000,000 Rp 2,000,000 Rp 6,000,000
Total Rp 172,000,000 Rp 21,775,000 Rp 32,400,000

Tabel 6.2
PT TITAN
Anggaran Alokasi BOP Tahun 2022
Jenis Biaya Dept.Pencampuran Dept.Pencetakan Dept.Penyelesaian
Beban Penyusutan Gedung Rp 8,000,000 Rp 4,000,000 Rp 12,000,000
Beban Penyusunan Mesin Rp 2,000,000 Rp 10,000,000 Rp 3,000,000
Beban Penyusutan Kendaraan Rp 6,000,000 Rp 6,000,000 Rp 6,000,000
Beban Penyusutan Peralatan Kantor Rp - Rp - Rp -
Beban Penyusutan Peralatan Pabrik Rp 1,500,000 Rp 1,500,000 Rp 1,500,000
Beban Asuransi Rp 400,000 Rp 400,000 Rp 400,000
Beban Listrik Rp 1,875,000 Rp 4,500,000 Rp 3,000,000
Beban Pemeliharaan Aktiva Rp 2,000,000 Rp 6,000,000 Rp 4,000,000
Beban Gaji dan Upah Rp 14,400,000 Rp 14,400,000 Rp 14,400,000
Bahan Penolong Rp 800,000 Rp - Rp 800,000
Beban Retribusi Air Rp 400,000 Rp 400,000 Rp 400,000
Beban Kesehatan Rp 1,584,000 Rp 2,064,000 Rp 2,064,000
Beban Bahan Bakar Rp 166,500 Rp 832,500 Rp 249,750
Beban Umum Pabrik Rp 206,280 Rp 275,040 Rp 222,680
Total BOP Sebelum Alokasi Rp 39,331,780 Rp 50,371,540 Rp 48,036,430
Alokasi BOP
Beban Departemen Listrik Rp 6,478,725 Rp 6,478,725 Rp 8,638,300
Beban Departemen Bengkel Rp 2,101,250 Rp 10,506,250 Rp 8,405,000
Beban Departemen Adm.Pabrik Rp 10,237,600 Rp 7,678,200 Rp 7,678,200
Total Biaya BOP Sesudah Alokasi Rp 58,149,355 Rp 75,034,715 Rp 72,757,930
Jumlah Jam Tenaga Kerja Langsung 143,470 191,293 154,876
Tarif BOP/JTKL Rp 405 Rp 392 Rp 470
 Tabel 6.3
PT TITAN
Anggaran Biaya Overhead Pabrik

Departemen Pencampuran
Jenis
JTKL Tarif BOP
Teraso 28,800 Rp 11,672,866
Polos 71,664 Rp 405 Rp 29,045,982
Warna 43,006 Rp 17,430,507
Total 143,470 58,149,355
 Tabel 6.1
PT TITAN
DISTRIBUSI BIAYA TAHUN 2022
Bagian Produksi Bagian Operasional
Penyelesaian Listrik Bengkel Adm.Pabrik Adm&Umum
Rp 12,000,000 Rp 2,000,000 Rp 2,000,000 Rp 2,000,000 Rp 6,000,000
Rp 3,000,000 Rp 3,000,000 Rp 2,000,000 Rp - Rp -
Rp 6,000,000 Rp - Rp - Rp - Rp 6,000,000
Rp - Rp - Rp - Rp - Rp 7,000,000

Rp 1,500,000 Rp - Rp 500,000 Rp - Rp -

Rp 400,000 Rp 100,000 Rp 100,000 Rp 100,000 Rp 200,000

Rp 3,000,000 Rp 750,000 Rp 750,000 Rp 750,000 Rp 1,500,000
Rp 4,000,000 Rp 1,000,000 Rp 1,000,000 Rp 1,000,000 Rp 2,000,000
Rp 29,900,000 Rp 6,850,000 Rp 6,350,000 Rp 3,850,000 Rp 22,700,000

2022
Dep.Listrik Dept.Bengkel Dept. Adm. Pabrik
Rp 2,000,000 Rp 2,000,000 Rp 2,000,000
Rp 3,000,000 Rp 2,000,000 Rp -
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp - Rp 500,000 Rp -
Rp 100,000 Rp 100,000 Rp 100,000
Rp 750,000 Rp 750,000 Rp 750,000
Rp 1,000,000 Rp 1,000,000 Rp 1,000,000
Rp 14,400,000 Rp 14,400,000 Rp 21,600,000
Rp - Rp - Rp -
Rp - Rp - Rp -
Rp 96,000 Rp 96,000 Rp 144,000
Rp 249,750 Rp 166,500 Rp -
Rp - Rp - Rp -
Rp 21,595,750 Rp 21,012,500 Rp 25,594,000

-Rp 21,595,750 Rp - Rp -
Rp - Rp 21,012,500 Rp -
Rp - Rp - Rp 25,594,000
Rp -
 Tabel 6.3
PT TITAN
aran Biaya Overhead Pabrik Tahun 2022

Departemen Pencetakan Departemen Penyelesaian

JTKL Tarif BOP JTKL Tarif
38,400 Rp 15,062,423 40,800
95,552 Rp 392 Rp 37,480,329 47,776 Rp 470
57,341 Rp 22,491,963 66,300
191,293 75,034,715 154,876
Bagian Operasional
Pemasaran
Rp 4,000,000
Rp -
Rp 36,000,000
Rp 3,000,000

Rp -

Rp 300,000
Rp 1,875,000
Rp 3,000,000
Rp 48,175,000
artemen Penyelesaian
BOP
Rp 19,167,061
Rp 22,444,253
Rp 31,146,616
72,757,930
 Tabel 7.1
PT TITAN
Anggaran Biaya Administrasi dan Umum Tahun 2022

Jenis Biaya I II III

Beban Gaji Direktur Utama Rp 12,000,000 Rp 12,000,000 Rp 12,000,000
Beban Gaji Direktur Rp 27,000,000 Rp 27,000,000 Rp 27,000,000
Beban Gaji Manajer Rp 60,750,000 Rp 60,750,000 Rp 60,750,000
Beban Gaji Kepala Departemen Rp 22,500,000 Rp 22,500,000 Rp 22,500,000
Beban Gaji Karyawan Rp 9,600,000 Rp 9,600,000 Rp 9,600,000
Beban Telepon dan Fax Rp 1,800,000 Rp 1,800,000 Rp 1,800,000
Beban Suplies Kantor Rp 4,500,000 Rp 4,500,000 Rp 4,500,000
Beban Penjalanan Dinas Rp 5,625,000 Rp 5,625,000 Rp 5,625,000
Beban Air Rp 1,350,000 Rp 1,350,000 Rp 1,350,000
Beban Penyusutan Rp 4,750,000 Rp 4,750,000 Rp 4,750,000
Beban Kesehatan Rp 162,000 Rp 162,000 Rp 162,000
Beban Asuransi Rp 50,000 Rp 50,000 Rp 50,000
Beban Pemeliharaan Rp 500,000 Rp 500,000 Rp 500,000
Beban Listrik Rp 375,000 Rp 375,000 Rp 375,000
Total Rp 150,962,000 Rp 150,962,000 Rp 150,962,000

Tabel 7.2
PT TITAN
Anggaran Biaya Pemasaran Tahun 2022

Jenis Biaya I II III

Beban Promosi Rp 10,125,000 Rp 10,125,000 Rp 10,125,000
Beban Asuransi Rp 75,000 Rp 75,000 Rp 75,000
Beban Komisi Rp 9,450,000 Rp 9,450,000 Rp 9,450,000
Beban Listrik Rp 468,750 Rp 468,750 Rp 468,750
Beban Pengiriman Rp 4,500,000 Rp 4,500,000 Rp 4,500,000
Beban Pemeliharaan Aktiva Rp 750,000 Rp 750,000 Rp 750,000
Beban Gaji Karyawan Salesmen Rp 14,400,000 Rp 14,400,000 Rp 14,400,000
Beban Kesehatan Rp 72,000 Rp 72,000 Rp 72,000
Beban Penyusutan Rp 10,750,000 Rp 10,750,000 Rp 10,750,000
Total Rp 50,590,750 Rp 50,590,750 Rp 50,590,750
un 2022

IV Total
Rp 12,000,000 Rp 48,000,000
Rp 27,000,000 Rp 108,000,000
Rp 60,750,000 Rp 243,000,000
Rp 22,500,000 Rp 90,000,000
Rp 9,600,000 Rp 38,400,000
Rp 1,800,000 Rp 7,200,000
Rp 4,500,000 Rp 18,000,000
Rp 5,625,000 Rp 22,500,000
Rp 1,350,000 Rp 5,400,000
Rp 4,750,000 Rp 19,000,000
Rp 162,000 Rp 648,000
Rp 50,000 Rp 200,000
Rp 500,000 Rp 2,000,000
Rp 375,000 Rp 1,500,000
Rp 150,962,000 Rp 603,848,000

22

IV Total
Rp 10,125,000 Rp 40,500,000
Rp 75,000 Rp 300,000
Rp 9,450,000 Rp 37,800,000
Rp 468,750 Rp 1,875,000
Rp 4,500,000 Rp 18,000,000
Rp 750,000 Rp 3,000,000
Rp 14,400,000 Rp 57,600,000
Rp 72,000 Rp 288,000
Rp 10,750,000 Rp 43,000,000
Rp 50,590,750 Rp 202,363,000
 Tabel 8

Perhitungan Harga Pokok Produksi Tahun 2022

NanTech 1 Nantech 2
Departemen/Biaya
Total Unit Total
Dept. Pencampuran
Beban Bahan Baku Rp 115,500,000 Rp 1,925 Rp 313,530,000
Beban Tenaga Kerja Langsung Rp 17,280,000 Rp 288 Rp 42,998,400
Beban Overhead Pabrik Rp 11,672,866 Rp 195 Rp 29,045,982
Dept. Pencetakan
Beban Tenaga Kerja Langsung Rp 30,720,000 Rp 512 Rp 76,441,600
Beban Overhead Pabrik Rp 15,062,423 Rp 251 Rp 37,480,329
Dept. Penyelesaian
Beban Tenaga Kerja Langsung Rp 40,800,000 Rp 680 Rp 40,609,600
Beban Overhead Pabrik Rp 19,167,061 Rp 319 Rp 22,444,253
Harga Pokok Pabrik Rp 250,202,350 Rp 4,170 Rp 562,550,164
roduksi Tahun 2022

Nantech 2 Nantech 3
Unit Total Unit

Rp 2,100 Rp 272,144,813 Rp 3,038

Rp 288 Rp 25,803,360 Rp 288
Rp 195 Rp 17,430,507 Rp 195

Rp 512 Rp 45,872,640 Rp 512

Rp 251 Rp 22,491,963 Rp 251

Rp 272 Rp 79,560,360 Rp 888

Rp 150 Rp 31,146,616 Rp 348
Rp 3,768 Rp 494,450,258 Rp 5,519
 Tabel 9

Anggaran Harga Pokok Penjualan 2022

Keterangan Teraso Polos

Persediaan Awal Barang Jadi Rp 4,222,000 Rp 3,120,000
Harga Pokok Produksi Rp 250,202,350 Rp 562,550,164
Harga Pokok Barang Tersedia Untuk Dijual Rp 254,424,350 Rp 565,670,164
Persediaan Akhir Barang Jadi Rp 2,919,027 Rp 1,507,167
Harga Pokok Penjualan Rp 251,505,323 Rp 564,162,996
2022

Warna Total
Rp 3,273,000 Rp 10,615,000
Rp 494,450,258 Rp 1,307,202,773
Rp 497,723,258 Rp 1,317,817,773
Rp 2,731,769 Rp 7,157,964
Rp 494,991,489 Rp 1,310,659,808
 Tabel 10
PT TITAN
Proyeksi Laba Rugi Tahun 2022

Penjualan Rp 2,735,850,000
Harga Pokok Penjualan Rp 1,310,659,808
Laba Kotor
Beban Operasional
Beban Administrasi dan Umum Rp 603,848,000
Beban Pemasaran Rp 202,363,000
Total Beban Operasional
Laba Operasional
Beban Bunga
Laba Bersih Sebelum Pajak
Pajak
Laba Bersih Setelah Pajak
hun 2022

Rp 1,425,190,192

Rp 806,211,000
Rp 618,979,192
16200000
Rp 602,779,192
Rp 180,833,757
Rp 421,945,434
 Tabel 11.1
PT TITAN
Schedule Penerimaan Pelunasan Piutang 2022

Triwulan Penerimaan Pelunasan Piutang

Transaksi I II III
Malang
Triwulan IV-2021 Rp 11,200,000
Triwulan I-2022 Rp 77,608,440 Rp 19,402,110
Triwulan II-2022 Rp 88,695,360 Rp 22,173,840
Triwulan III-2022 Rp 88,695,360
Triwulan IV-2022
Jumlah Rp 88,808,440 Rp 108,097,470 Rp 110,869,200
Probolinggo
Triwulan IV-2021 Rp 20,000,000
Triwulan I-2022 Rp 93,666,983 Rp 31,222,328
Triwulan II-2022 Rp 107,047,980 Rp 35,682,660
Triwulan III-2022 Rp 107,047,980
Triwulan IV-2022
Jumlah Rp 113,666,983 Rp 138,270,308 Rp 142,730,640
Pasuruan
Triwulan IV-2021 Rp 45,000,000
Triwulan I-2022 Rp 58,601,907 Rp 10,341,513
Triwulan II-2022 Rp 66,973,608 Rp 11,818,872
Triwulan III-2022 Rp 66,973,608
Triwulan IV-2022
Jumlah Rp 103,601,907 Rp 77,315,121 Rp 78,792,480
Total Rp 306,077,330 Rp 323,682,899 Rp 332,392,320

Tabel 11.2
PT TITAN
Anggaran Piutang Tahun 2022
Daerah Penjualan Piutang Awal Tambahan Piutang Total Piutang
Malang
Triwulan I Rp 11,200,000 Rp 97,010,550 Rp 108,210,550
Triwulan II Rp 19,402,110 Rp 110,869,200 Rp 130,271,310
Triwulan III Rp 22,173,840 Rp 110,869,200 Rp 133,043,040
Triwulan IV Rp 22,173,840 Rp 143,206,050 Rp 165,379,890
Probolinggo
Triwulan I Rp 20,000,000 Rp 124,889,310 Rp 144,889,310
Triwulan II Rp 31,222,328 Rp 142,730,640 Rp 173,952,968
Triwulan III Rp 35,682,660 Rp 142,730,640 Rp 178,413,300
Triwulan IV Rp 35,682,660 Rp 184,360,410 Rp 220,043,070
Pasuruan
Triwulan I Rp 45,000,000 Rp 68,943,420 Rp 113,943,420
Triwulan II Rp 10,341,513 Rp 78,792,480 Rp 89,133,993
Triwulan III Rp 11,818,872 Rp 78,792,480 Rp 90,611,352
Triwulan IV Rp 11,818,872 Rp 101,773,620 Rp 113,592,492
 l 11.1
ITAN
Pelunasan Piutang 2022

ang Daerah Penjualan

Piutang Netto Tambahan Piutang
IV Malang
Triwulan I
Rp 11,200,000 Triwulan II
Rp 97,010,550 Triwulan III
Rp 110,869,200 Triwulan IV
Rp 22,173,840 Rp 110,869,200 Probolinggo
Rp 114,564,840 Rp 28,641,210 Rp 143,206,050 Triwulan I
Rp 136,738,680 Rp 28,641,210 Rp 473,155,000 Triwulan II
Triwulan III
Rp 20,000,000 Triwulan IV
Rp 124,889,310 Pasuruan
Rp 142,730,640 Triwulan I
Rp 35,682,660 Rp 142,730,640 Triwulan II
Rp 138,270,308 Rp 46,090,103 Rp 184,360,410 Triwulan III
Rp 173,952,968 Rp 46,090,103 Rp 614,711,000 Triwulan IV

Rp 45,000,000
Rp 68,943,420
Rp 78,792,480
Rp 11,818,872 Rp 78,792,480
Rp 86,507,577 Rp 15,266,043 Rp 101,773,620
Rp 98,326,449 Rp 15,266,043 Rp 373,302,000
Rp 409,018,097 Rp 89,997,356 Rp 1,461,168,000

2022
Pelunasan Piutang Piutang Akhir

Rp 88,808,440 Rp 19,402,110
Rp 108,097,470 Rp 22,173,840
Rp 110,869,200 Rp 22,173,840
Rp 136,738,680 Rp 28,641,210
Rp 113,666,983 Rp 31,222,328
Rp 138,270,308 Rp 35,682,660
Rp 142,730,640 Rp 35,682,660
Rp 173,952,968 Rp 46,090,103

Rp 103,601,907 Rp 10,341,513
Rp 77,315,121 Rp 11,818,872
Rp 78,792,480 Rp 11,818,872
Rp 98,326,449 Rp 15,266,043
Penjualan Penjualan Tunai Penjualan Kredit
50% 50%
Rp 194,021,100 Rp 97,010,550 Rp 97,010,550
Rp 221,738,400 Rp 110,869,200 Rp 110,869,200
Rp 221,738,400 Rp 110,869,200 Rp 110,869,200
Rp 286,412,100 Rp 143,206,050 Rp 143,206,050
40% 60%
Rp 208,148,850 Rp 83,259,540 Rp 124,889,310
Rp 237,884,400 Rp 95,153,760 Rp 142,730,640
Rp 237,884,400 Rp 95,153,760 Rp 142,730,640
Rp 307,267,350 Rp 122,906,940 Rp 184,360,410
60% 40%
Rp 172,358,550 Rp 103,415,130 Rp 68,943,420
Rp 196,981,200 Rp 118,188,720 Rp 78,792,480
Rp 196,981,200 Rp 118,188,720 Rp 78,792,480
Rp 254,434,050 Rp 152,660,430 Rp 101,773,620
 Tabel 12.1
PT TITAN
Schedule Pembayaran Hutang 2022
Pembayaran Hutang
Triwulan Transaksi
I II III
CV CAHAYA
Triwulan IV-2021 Rp 21,250,000
Triwulan I-2022 Rp 48,999,375 Rp 16,333,125
Triwulan II-2022 Rp 48,999,375 Rp 16,333,125
Triwulan III-2022 Rp 48,999,375
Triwulan IV-2022
Jumlah Rp 70,249,375 Rp 65,332,500 Rp 65,332,500
CV MAKMUR
Triwulan IV-2021 Rp 1,400,000
Triwulan I-2022 Rp 2,245,200 Rp 1,496,800
Triwulan II-2022 Rp 2,245,200 Rp 1,496,800
Triwulan III-2022 Rp 2,245,200
Triwulan IV-2022
Jumlah Rp 3,645,200 Rp 3,742,000 Rp 3,742,000
Total Rp 73,894,575 Rp 69,074,500 Rp 69,074,500

Tabel 12.2
PT TITAN
Anggaran Hutang Tahun 2022
Daerah Penjualan Hutang Awal Tambahan Hutang Total Hutang
CV CAHAYA
Triwulan I Rp 21,250,000 Rp 65,332,500 Rp 86,582,500
Triwulan II Rp 16,333,125 Rp 65,332,500 Rp 81,665,625
Triwulan III Rp 16,333,125 Rp 65,332,500 Rp 81,665,625
Triwulan IV Rp 16,333,125 Rp 65,398,900 Rp 81,732,025
CV MAKMUR
Triwulan I Rp 1,400,000 Rp 3,742,000 Rp 5,142,000
Triwulan II Rp 1,496,800 Rp 3,742,000 Rp 5,238,800
Triwulan III Rp 1,496,800 Rp 3,742,000 Rp 5,238,800
Triwulan IV Rp 1,496,800 Rp 3,743,750 Rp 5,240,550
2.1
N
an Hutang 2022

Hutang Netto Tambahan Hutang

IV

Rp 21,250,000
Rp 65,332,500
Rp 65,332,500
Rp 16,333,125 Rp 65,332,500
Rp 49,049,175 Rp 16,349,725 Rp 65,398,900
Rp 65,382,300 Rp 16,349,725 Rp 282,646,400

Rp 1,400,000
Rp 3,742,000
Rp 3,742,000
Rp 1,496,800 Rp 3,742,000
Rp 2,246,250 Rp 1,497,500 Rp 3,743,750
Rp 3,743,050 Rp 1,497,500 Rp 16,369,750
Rp 69,125,350 Rp 17,847,225 Rp 299,016,150

Pelunasan Hutang Hutang Akhir

Rp 70,249,375 Rp 16,333,125
Rp 65,332,500 Rp 16,333,125
Rp 65,332,500 Rp 16,333,125
Rp 65,382,300 Rp 16,349,725

Rp 3,645,200 Rp 1,496,800
Rp 3,742,000 Rp 1,496,800
Rp 3,742,000 Rp 1,496,800
Rp 3,743,050 Rp 1,497,500
 Total Pembelian
Suplier Triwulan I Triwulan II
CV Cahaya 163,331,250 163,331,250
CV Makmur 7,484,000 7,484,000
CV Bintang Baru 4,200,000 4,200,000

Pembelian Pembelian Tunai

CV CAHAYA 60%
Triwulan I 163,331,250 97,998,750
Triwulan II 163,331,250 97,998,750
Triwulan III 163,331,250 97,998,750
Triwulan IV 163,497,250 98,098,350
CV MAKMUR 50%
Triwulan I 7,484,000 3,742,000
Triwulan II 7,484,000 3,742,000
Triwulan III 7,484,000 3,742,000
Triwulan IV 7,487,500 3,743,750
CV BINTANG BARU
Triwulan I Rp 4,200,000 Rp 4,200,000
Triwulan II Rp 4,200,000 Rp 4,200,000
Triwulan III Rp 4,200,000 Rp 4,200,000
Triwulan IV Rp 4,215,000 Rp 4,215,000
Pembelian
Triwulan III Triwulan IV
163,331,250 163,497,250
7,484,000 7,487,500
4,200,000 4,215,000

Pembelian Kredit
40%
65,332,500
65,332,500
65,332,500
65,398,900
50%
3,742,000
3,742,000
3,742,000
3,743,750
 Tabel 13.1
PT TITAN
Anggaran Penerimaan Kas Tahun 2022
Keterangan I II III
Penjualan Tunai Rp 283,685,220 Rp 324,211,680 Rp 324,211,680
Pelunasan Piutang Rp 306,077,330 Rp 323,682,899 Rp 332,392,320
Jumlah Rp 589,762,550 Rp 647,894,579 Rp 656,604,000

Tabel 13.2
PT TITAN
Anggaran Pengeluaran Kas Tahun 2022
Keterangan I II III
Pembelian Bahan Tunai Rp 105,940,750 Rp 105,940,750 Rp 105,940,750
Pembayaran Hutang Usaha Rp 73,894,575 Rp 69,074,500 Rp 69,074,500
Beban Gaji dan Upah Rp 269,504,800 Rp 269,504,800 Rp 269,504,800
Beban Listrik Rp 3,750,000 Rp 3,750,000 Rp 3,750,000
Beban Retribusi Air Rp 300,000 Rp 300,000 Rp 300,000
Beban Asuransi Rp 500,000 Rp 500,000 Rp 500,000
Beban Pemeliharaan Rp 5,000,000 Rp 5,000,000 Rp 5,000,000
Beban Administrasi Umum Pabrik Rp 176,000 Rp 176,000 Rp 176,000
Beban Promosi Rp 10,125,000 Rp 10,125,000 Rp 10,125,000
Beban Komisi Rp 9,450,000 Rp 9,450,000 Rp 9,450,000
Beban Telepon dan Fax Rp 1,800,000 Rp 1,800,000 Rp 1,800,000
Beban Perjalanan Dinas Rp 5,625,000 Rp 5,625,000 Rp 5,625,000
Beban Pengiriman Rp 4,500,000 Rp 4,500,000 Rp 4,500,000
Beban Kesehatan Rp 1,746,000 Rp 1,746,000 Rp 1,746,000
Beban Bahan Bakar Rp 416,250 Rp 416,250 Rp 416,250

Pembayaran Hutang Pembelian Aktiva Rp 160,000,000 Rp - Rp -

Beban Suplies Kantor Rp 4,500,000 Rp 4,500,000 Rp 4,500,000

Beban Air Rp 1,350,000 Rp 1,350,000 Rp 1,350,000
Jumlah Rp 658,578,375 Rp 493,758,300 Rp 493,758,300

Tabel 13.3
PT TITAN
Anggaran Pengeluaran Kas Tahun 2022
Keterangan I II III
Saldo awal kas Rp 25,000,000 Rp - Rp 154,136,279
Penerimaan Kas Rp 589,762,550 Rp 647,894,579 Rp 656,604,000
Kas Tersedia Awal Bulan Rp 614,762,550 Rp 647,894,579 Rp 810,740,279
Pengeluaran Kas Rp 658,578,375 Rp 493,758,300 Rp 493,758,300
Saldo awal kas -Rp 43,815,826 Rp 154,136,279 Rp 316,981,979

Tabel 13.4
PT TITAN
 Anggaran Pengeluaran Kas Tahun 2022
Keterangan I II III
Saldo Awal Kas Rp 25,000,000 Rp 2,796,755 Rp 140,463,255
Penerimaan Kas dari Operasional Rp 589,762,550 Rp 647,894,579 Rp 656,604,000
Penerimaan Kas Ddari Pinjaman Rp 46,612,581 Rp - Rp -
Kas Tersedia Awal Bulan Rp 661,375,130 Rp 650,691,334 Rp 797,067,255
Pengeluaran Kas Operasional Rp 658,578,375 Rp 493,758,300 Rp 493,758,300
Pembanyaran Pinjaman dan Bunga Rp - Rp 16,469,779 Rp 16,469,779
Investasi Pembelian Tanah Rp - Rp - Rp -
Saldo Kas Akhir Bulan Rp 2,796,755 Rp 140,463,255 Rp 286,839,177
 IV
Rp 418,773,420
Rp 409,018,097
Rp 827,791,517

IV BEBAN GAJI
Rp 106,057,100 Keterangan I
Rp 69,125,350 Anggaran TKL Rp 99,854,800
Rp 270,171,560 Anggaran BOP Rp 23,400,000
Rp 3,750,000 Anggaran B. Adm & Umum) Rp 131,850,000
Rp 300,000 Anggaran B. Pemasaran Rp 14,400,000
Rp 500,000 Total Rp 269,504,800
Rp 5,000,000
Rp 176,000 BEBAN KESEHATAN
Rp 10,125,000 Keterangan I
Rp 9,450,000 Anggaran BOP Rp 1,512,000
Rp 1,800,000 Anggaran B.Adm & Umum Rp 162,000
Rp 5,625,000 Anggaran B.Pemasaran Rp 72,000
Rp 4,500,000 Total Rp 1,746,000
Rp 1,746,000
Rp 416,250

Rp -

Rp 4,500,000
Rp 1,350,000
Rp 494,592,260

IV Tingkat bunga 24% per tahun 2% per bualn

Rp 316,981,979 Triwulan I Defisit
Rp 827,791,517 Triwulan I bunga 6%
Rp 1,144,773,495 Pinjaman = Defisit + bunga
Rp 494,592,260 X = 43.796.751 + 0,06x
Rp 650,181,235
X - 0,06 X = Rp 43,815,826
0,94 X Rp 43,815,826
X Rp 46,612,581
 IV Pembanyaran pinjaman dan bunga
Rp 286,839,177 Pokok Pinjaman = Rp 15,537,527
Rp 827,791,517 Bunga = Rp 932,252
Rp - Total = Rp 16,469,779
Rp 1,114,630,693
Rp 494,592,260
Rp 16,469,779
Rp 300,000,000
Rp 303,568,655
 II III IV
Rp 99,854,800 Rp 99,854,800 Rp 100,521,560
Rp 23,400,000 Rp 23,400,000 Rp 23,400,000
Rp 131,850,000 Rp 131,850,000 Rp 131,850,000
Rp 14,400,000 Rp 14,400,000 Rp 14,400,000
Rp 269,504,800 Rp 269,504,800 Rp 270,171,560

II III IV
Rp 1,512,000 Rp 1,512,000 Rp 1,512,000
Rp 162,000 Rp 162,000 Rp 162,000
Rp 72,000 Rp 72,000 Rp 72,000
Rp 1,746,000 Rp 1,746,000 Rp 1,746,000
 Tabel 14
PT TITAN
Anggaran perubahan Aktiva Tetap Tahun 2022
Jenis Aktiva Tetap Tahun Persentase Harga Perolehan Akumulasi
Perolehan Penyusutan Penyusutan
Tanah
Tanah Kantor dan Pabrik 2010 Rp 200,000,000
Tanah Investasi 2022 Rp 300,000,000
Sub Total Rp 500,000,000
Gedung
Gedung Kantor 2013 5% Rp 200,000,000 Rp 90,000,000
Gedung Pabrik 2013 5% Rp 500,000,000 Rp 225,000,000
Gedung Pemasaran 2013 5% Rp 100,000,000 Rp 45,000,000
Sub Total Rp 800,000,000 Rp 360,000,000
Mesin
Mesin Cetak 2015 10% Rp 150,000,000 Rp 105,000,000
Mesin Genset 2015 10% Rp 50,000,000 Rp 35,000,000
Sub Total Rp 200,000,000 Rp 140,000,000
Peralatan
Peralatan Pabrik 2018 20% Rp 25,000,000 Rp 20,000,000
Peralatan Kantor 2018 20% Rp 50,000,000 Rp 50,000,000
Sub Total Rp 75,000,000 Rp 70,000,000
Kendaraan
Truk 2016 10% Rp 320,000,000 Rp 192,000,000
Sedan 2017 10% Rp 150,000,000 Rp 75,000,000
Forklif 2017 10% Rp 130,000,000 Rp 65,000,000
Sub Total Rp 600,000,000 Rp 332,000,000
Total Aktiva Tetap Rp 2,175,000,000 Rp 902,000,000
2
Nilai Buku

Rp 200,000,000
Rp 300,000,000
Rp 500,000,000

Rp 110,000,000
Rp 275,000,000
Rp 55,000,000
Rp 440,000,000

Rp 45,000,000
Rp 15,000,000
Rp 60,000,000

Rp 5,000,000
Rp -
Rp 5,000,000

Rp 128,000,000
Rp 75,000,000
Rp 65,000,000
Rp 268,000,000
Rp 1,273,000,000
 Tabel 15
Proyeksi Neraca Tahun 2022
Aktiva Pasiva
Aktiva Lancar Hutang Lancar

Kas Rp 303,568,655 Hutang Usaha

Piutang Rp 89,997,356 Hutang Bunga

Persediaan Rp 7,157,964

Jumlah Aktiva Lancar Rp 400,723,974 Jumlah Hutang Lancar

Aktiva tetap Hutang Jangka Panjang

Tanah Rp 500,000,000 Hutang Bank

Gedung Rp 800,000,000 Ekuitas

Mesin Rp 200,000,000 Modal Saham

Kendaraan Rp 600,000,000 Saldo Laba Ditahan

Peralatan Kantor Rp 50,000,000 Laba tahun berjalan

Peralatan Pabrik Rp 25,000,000 Jumlah Ekuitas

Akumulasi Penyusutan Aktiva Tetap -Rp 902,000,000

Jumlah Aktiva Tetap Rp 1,273,000,000

Total Aktiva Rp 1,673,723,974 Total Pasiva

Rp 17,847,225

Rp 22,500,000

Rp 40,347,225

Rp 150,000,000

Rp 819,970,085

Rp 241,461,230

Rp 421,945,434

Rp 1,483,376,749

Rp 1,673,723,974