Berikut data budget atas laporan keuangan PT.

Harapan Baru tahun 2021

BUDGET PENJUALAN TAHUN 2021
JAN
PEB
MAR
APR
MEI
JUN
JUL
AGS
SEPT
OKT
NOV
DES
JAN '22
PEB '22

Harga jual per unit

Metode penerimaan kas dari penjualan :

bulan penjualan berjalan
bulan penjualan berikutnya
bulan kedua penjualan berikutnya
Saldo Piutang Usah per 31 Des 2020 akan ditagih di bulan Jan 2022

Data Produksi
Ditentukan saldo Produk jadi akhir setiap bulannya adalah 25% dari bulan budget penjualan bulan
berikutnya
Saldo akhir Produk jadi per 31 Des 2020 sebanyak
Diketahui untuk menghasilkan 1 unit produk jadi dibutuhkan 10 ons bahan baku
Bahan baku akhir ditentukan 10% dari jumlah bahan baku berikutnya
Bahan baku akhir per 31 Des 2020 sebanyak 250.000 ons
Harga bahan atas
Pembayaran bakupembelian
per ons sebesar
bahanRp. 500
baku dilakukan dengan ketentua 60 % dibayar di bulan berjalan
dan sisanya di bulan berikutnya
Saldo akhir Hutang Usaha per 31 Des 2020 senilai Rp. 160.000.000 dan dibayar di bulan Jan 2021
Budget Tenaga kerja langsung
Untuk menghasilkan 1 unit produk jadi dibutuhkan waktu 5 menit
Jam kerja ditentukan 40 jam per minggu
Upah per jam kerja langsung sebesar Rp. 10.000
Jam kerja akan tetap dibayar minimal 1500 jam per bulan
Budget Biaya Overhead Pabrik
Diketahui dasar pembebanan Biaya overhead adalah jam kerja langsung
Biaya overhead variabel per jam kerja langsung Rp.500
Biaya overhead tetap per bulan Rp. 100.000.000 termasuk 30% non cash
Budget Biaya adminstrasi & Penjualan
Biaya Administrasi
Biaya Administrasi dan
dan Penjualan
Penjualan tetap
variabel
perper unitRp.
bulan penjualan adalah
80.000.000 Rp. 300non cash Rp. 20.000.000
termasuk
(Depresiasi Aktiva tetap)
Budget
Jika adaKas
pinjaman, maka bunga ditetapkan 12% per tahun (asumsi bulan pijaman di awal bulan dan
pembayaran di akhir bulan)
Pinjaman :
Jan
Peb
Mar
Apr
Jun
Pembayaran atas pinjaman & bunga dilakukan pada bulan :
Oktober atas pinjaman bulan Jan 2021
Desember atas pinjaman bulan Peb 2021
Saldo kas Minimum Rp. 100.000.000,-
Terdapat berbagai pembayaran selama tahun 2021 :
Pembayaran
Pembelian Dividen pada
Peralatan pada bulan
bulan Maret
Mei danRp.Juli
60.000.000,-
2021 masing-masing Rp. 80.000.000 dan Rp.
55.000.000
Pembelian perlengkapan kantor setiap bulan masing-masing Rp. 20.000.000,-
Perbaikan gedung pada bulan Juni 2021 senilai Rp. 150.000.000,-
Saldo kas per tanggal 31 Des 2020 Rp. 200.000.000,-
Pendanaan :

Budget Laporan Posisi Keuangan

Berikut saldo akhir per 31 Des 2020 atas Asset dan Ekuitas
Tanah
Bangunan
Perlengkapan
Peralatan
Laba ditahan
Saham biasa
 50,000 unit
40,000 unit
55,000 unit
68,000 unit
58,000 unit
60,000 unit
53,000 unit
65,000 unit
70,000 unit
66,000 unit
68,000 unit
72,000 unit
68,000 unit
71,000 unit

Rp 10,000

30%
50%
20%
Rp 150,000,000

5,000 unit
10 ons
10%
25,000 0ns
Rp 500
60%
Rp 160,000,000

0.08 JAM
40 jam
Rp 10,000
4,800 jam

Rp 500
Rp 100,000,000 Rp 30,000,000 NC

Rp 300
Rp 80,000,000 Rp 24,000,000 NC

12% per tahun

Rp 120,000,000
Rp 100,000,000
Rp 100,000,000
Rp 20,000,000
Rp 30,000,000

Rp 120,000,000
Rp 100,000,000
Rp 50,000,000

Rp 60,000,000
Rp 80,000,000 Rp 55,000,000
Rp 20,000,000
Rp 150,000,000
Rp 200,000,000

300,000,000
600,000,000
60,000,000
128,000,000
684,986,113
1,088,000,000
1. The Sales Budget
Keterangan Jan Peb Mar Apr
Budget Penjualan 50,000 40,000 55,000 68,000
Harga Jual Per unit Rp 10,000 Rp 10,000 Rp 10,000 Rp 10,000
Total Penjualan Rp 500,000,000 Rp 400,000,000 Rp 550,000,000 Rp 680,000,000
 May Jun Jul Aug Sep Oct
58,000 60,000 53,000 65,000 70,000 66,000
Rp 10,000 Rp 10,000 Rp 10,000 Rp 10,000 Rp 10,000 Rp 10,000
Rp 580,000,000 Rp 600,000,000 Rp 530,000,000 Rp 650,000,000 Rp 700,000,000 Rp 660,000,000
 Nov Dec Total
68,000 72,000 725,000
Rp 10,000 Rp 10,000 Rp 10,000
Rp 680,000,000 Rp 720,000,000 Rp 7,250,000,000
2. Budget Produksi
Keterangan Jan Peb Mar Apr May
Budget Penjualan 50,000 40,000 55,000 68,000 58,000
+/+ Persediaan Barang Jadi akhir 10,000 13,750 17,000 14,500 15,000
Total dibutuhkan 60,000 53,750 72,000 82,500 73,000
-/- Persediaan Barang jadi awal 5,000 10,000 13,750 17,000 14,500
Produksi dibutuhkan 55,000 43,750 58,250 65,500 58,500
 Jun Jul Aug Sep Oct Nov Dec Total
60,000 53,000 65,000 70,000 66,000 68,000 72,000 725,000
13,250 16,250 17,500 16,500 17,000 18,000 17,000 17,000
73,250 69,250 82,500 86,500 83,000 86,000 89,000 742,000
15,000 13,250 16,250 17,500 16,500 17,000 18,000 5,000
58,250 56,000 66,250 69,000 66,500 69,000 71,000 737,000
3. Budget Bahan Baku Langsung
Keterangan Jan Peb Mar Apr May
Produksi (unit) 55,000 43,750 58,250 65,500 58,500
Bahan baku per unit (ons) 10 10 10 10 10
Produksi dibutuhkan 550,000 437,500 582,500 655,000 585,000
+/+ Bahan baku akhir diinginkan 43,750 58,250 65,500 58,500 58,250
Total bahan baku dibutuhkan 593,750 495,750 648,000 713,500 643,250
-/- Bahan baku awal 25,000 43,750 58,250 65,500 58,500
Bahan baku dibeli (ons) 568,750 452,000 589,750 648,000 584,750
 Jun Jul Aug Sep Oct Nov Dec Total
58,250 56,000 66,250 69,000 66,500 69,000 71,000 737,000
10 10 10 10 10 10 10 10
582,500 560,000 662,500 690,000 665,000 690,000 710,000 7,370,000
56,000 66,250 69,000 66,500 69,000 71,000 68,750 68,750
638,500 626,250 731,500 756,500 734,000 761,000 778,750 7,438,750
58,250 56,000 66,250 69,000 66,500 69,000 71,000 25,000
580,250 570,250 665,250 687,500 667,500 692,000 707,750 7,413,750
4. Budget Penerimaan Kas ( Expected Cash Collactions)
Ketarangan Jan Peb Mar
Penjualan Rp 500,000,000 Rp 400,000,000 Rp 550,000,000
Penagihan Saldo Piutang Usaha Awal Rp 150,000,000
Jan 30% Rp 150,000,000
50% Rp 250,000,000
20% Rp 100,000,000
Feb 30% Rp 120,000,000
50% Rp 200,000,000
20%
Mar 30% Rp 165,000,000
50%
30%
April 30%
50%
20%
Mei 30%
50%
20%
Juni 30%
50%
20%
Juli 30%
50%
20%
Agst 30%
50%
20%
Sept 30%
50%
20%
Okt 30%
50%
20%
Nov 30%
50%
20%
Des 30%
50%
20%
Total Penerimaan Kas Rp 300,000,000 Rp 370,000,000 Rp 465,000,000
 Apr May Jun Jul Aug Sep
Rp 680,000,000 Rp 580,000,000 Rp 600,000,000 Rp 530,000,000 Rp 650,000,000 Rp 700,000,000

Rp 80,000,000

Rp 275,000,000
Rp 165,000,000
Rp 204,000,000
Rp 340,000,000
Rp 136,000,000
Rp 174,000,000
Rp 290,000,000
Rp 116,000,000
Rp 180,000,000
Rp 300,000,000
Rp 120,000,000
Rp 159,000,000
Rp 265,000,000
Rp 106,000,000
Rp 195,000,000
Rp 325,000,000

Rp 210,000,000

Rp 559,000,000 Rp 679,000,000 Rp 606,000,000 Rp 575,000,000 Rp 580,000,000 Rp 641,000,000

 Oct Nov Dec Total
Rp 660,000,000 Rp 680,000,000 Rp 720,000,000 Rp 7,250,000,000

Rp 150,000,000
Rp 250,000,000
Rp 100,000,000
Rp 120,000,000
Rp 200,000,000
Rp 80,000,000
Rp 165,000,000
Rp 275,000,000
Rp 165,000,000
Rp 204,000,000
Rp 340,000,000
Rp 136,000,000
Rp 174,000,000
Rp 290,000,000
Rp 116,000,000
Rp 180,000,000
Rp 300,000,000
Rp 120,000,000
Rp 159,000,000
Rp 265,000,000
Rp 106,000,000
Rp 195,000,000
Rp 325,000,000
Rp 130,000,000 Rp 130,000,000
Rp 210,000,000
Rp 350,000,000 Rp 350,000,000
Rp 140,000,000 Rp 140,000,000
Rp 198,000,000 Rp 198,000,000
Rp 330,000,000 Rp 330,000,000
Rp 132,000,000 Rp 132,000,000
Rp 204,000,000 Rp 204,000,000
Rp 340,000,000 Rp 340,000,000 Piutang Usaha
Rp - Rp 40,800,000
Rp 216,000,000 Rp 216,000,000
Rp - Rp 108,000,000
Rp - Rp 43,200,000
Rp 678,000,000 Rp 674,000,000 Rp 688,000,000 Rp 6,665,000,000 Rp 192,000,000
5. Budget Pengeluaran Kas untuk Bahan Baku Langsung ( Expected Cash Disbursement for Mat
Ketarangan Jan Peb
Pembayaran Saldo Utang per 31 Des 21 Rp 160,000,000
Jan 60% Rp 284,375,000 Rp 170,625,000
40% Rp 113,750,000
Feb 60% Rp 226,000,000 Rp 135,600,000
40%
Mar 60% Rp 294,875,000
40%
April 60% Rp 324,000,000
40%
Mei 60% Rp 292,375,000
40%
Juni 60% Rp 290,125,000
40%
Juli 60% Rp 285,125,000
40%
Agst 60% Rp 332,625,000
40%
Sept 60% Rp 343,750,000
40%
Okt 60% Rp 333,750,000
40%
Nov 60% Rp 346,000,000
40%
Des 60% Rp 353,875,000
40%
Total Penerimaan Kas Rp 330,625,000 Rp 249,350,000
Cash Disbursement for Materials)
Mar Apr May Jun Jul Aug

Rp 90,400,000
Rp 176,925,000
Rp 117,950,000
Rp 194,400,000
Rp 129,600,000
Rp 175,425,000
Rp 116,950,000
Rp 174,075,000
Rp 116,050,000
Rp 171,075,000
Rp 114,050,000
Rp 199,575,000

Rp 267,325,000 Rp 312,350,000 Rp 305,025,000 Rp 291,025,000 Rp 287,125,000 Rp 313,625,000

 Sep Oct Nov Dec Total

Rp 170,625,000
Rp 113,750,000
Rp 135,600,000
Rp 90,400,000
Rp 176,925,000
Rp 117,950,000
Rp 194,400,000
Rp 129,600,000
Rp 175,425,000
Rp 116,950,000
Rp 174,075,000
Rp 116,050,000
Rp 171,075,000
Rp 114,050,000
Rp 199,575,000
Rp 133,050,000 Rp 133,050,000
Rp 206,250,000 Rp 206,250,000
Rp 137,500,000 Rp 137,500,000
Rp 200,250,000 Rp 200,250,000
Rp 133,500,000 Rp 133,500,000
Rp 207,600,000 Rp 207,600,000
Rp 138,400,000 Rp 138,400,000
Rp 212,325,000 Rp 212,325,000 hutang usaha
Rp - Rp 84,930,000
Rp 339,300,000 Rp 337,750,000 Rp 341,100,000 Rp 350,725,000 Rp 3,565,325,000
6. Budget Tenaga Kerja Langsung
Keterangan Jan Peb Mar
Produksi (unit) 55,000 43,750 58,250
Jam Kerja Langsung per unit 0.08 0.08 0.08
Jam kerja langsung dibutuhkan Rp 4,583 Rp 3,646 Rp 4,854
Jam kerja yang di garansi Rp 4,800 Rp 4,800 Rp 4,800
Jam kerja yang dibayar Rp 4,800 Rp 4,800 Rp 4,854
Tarif Upah Rp 10,000 Rp 10,000 Rp 10,000
Total Tenaga kerja langsung Rp 48,000,000 Rp 48,000,000 Rp 48,541,667
 Apr May Jun Jul Aug
65,500 58,500 58,250 56,000 66,250
0.08 0.08 0.08 0.08 0.08
Rp 5,458 Rp 4,875 Rp 4,854 Rp 4,667 Rp 5,521
Rp 4,800 Rp 4,800 Rp 4,800 Rp 4,800 Rp 4,800
Rp 5,458 Rp 4,875 Rp 4,854 Rp 4,800 Rp 5,521
Rp 10,000 Rp 10,000 Rp 10,000 Rp 10,000 Rp 10,000
Rp 54,583,333 Rp 48,750,000 Rp 48,541,667 Rp 48,000,000 Rp 55,208,333
 Sep Oct Nov Dec Total
69,000 66,500 69,000 71,000 737,000
0.08 0.08 0.08 0.08 0.08
Rp 5,750 Rp 5,542 Rp 5,750 Rp 5,917 Rp 61,417
Rp 4,800 Rp 4,800 Rp 4,800 Rp 4,800 Rp 57,600
Rp 5,750 Rp 5,542 Rp 5,750 Rp 5,917 Rp 62,921
Rp 10,000 Rp 10,000 Rp 10,000 Rp 10,000 Rp 10,000
Rp 57,500,000 Rp 55,416,667 Rp 57,500,000 Rp 59,166,667 Rp 629,208,333
7. Budget Biaya Overhead Pabrik
Keterangan Jan Peb Mar Apr
Produksi (unit) 55,000 43,750 58,250 65,500
Tarif BOP Variabel per unit Rp 500 Rp 500 Rp 500 Rp 500
Biaya BOP - Variabel Rp 27,500,000 Rp 21,875,000 Rp 29,125,000 Rp 32,750,000
Biaya BOP - Tetap Rp 100,000,000 Rp 100,000,000 Rp 100,000,000 Rp 100,000,000
Total Biaya Overhead Pabrik Rp 127,500,000 Rp 121,875,000 Rp 129,125,000 Rp 132,750,000
-/- BOP non Kas Rp 30,000,000 Rp 30,000,000 Rp 30,000,000 Rp 30,000,000
BOP yang dibayarkan Rp 97,500,000 Rp 91,875,000 Rp 99,125,000 Rp 102,750,000
 May Jun Jul Aug Sep Oct
58,500 58,250 56,000 66,250 69,000 66,500
Rp 500 Rp 500 Rp 500 Rp 500 Rp 500 Rp 500
Rp 29,250,000 Rp 29,125,000 Rp 28,000,000 Rp 33,125,000 Rp 34,500,000 Rp 33,250,000
Rp 100,000,000 Rp 100,000,000 Rp 100,000,000 Rp 100,000,000 Rp 100,000,000 Rp 100,000,000
Rp 129,250,000 Rp 129,125,000 Rp 128,000,000 Rp 133,125,000 Rp 134,500,000 Rp 133,250,000
Rp 30,000,000 Rp 30,000,000 Rp 30,000,000 Rp 30,000,000 Rp 30,000,000 Rp 30,000,000
Rp 99,250,000 Rp 99,125,000 Rp 98,000,000 Rp 103,125,000 Rp 104,500,000 Rp 103,250,000
 Nov Dec Total
69,000 71,000 737,000
Rp 500 Rp 500 Rp 500
Rp 34,500,000 Rp 35,500,000 Rp 368,500,000
Rp 100,000,000 Rp 100,000,000 1,200,000,000
Rp 134,500,000 Rp 135,500,000 Rp 1,568,500,000
Rp 30,000,000 Rp 30,000,000 360,000,000
Rp 104,500,000 Rp 105,500,000 Rp 1,208,500,000
8. Budget Persediaan Barang Jadi Akhir

Keterangan Kuantitas Biaya Total

Biaya Produksi per unit :
-Bahan baku langsung 10 Rp 500 Rp 5,000
-Biaya Tenaga kerja langsung 0.08 Rp 10,000 Rp 833
-Biaya Overhead Pabrik 0.08 Rp 25,539 Rp 2,128
Rp 7,962
Budet Persediaan barang jadi
Persediaan akhir dalam unit 17,000
Harga Per unit produksi Rp 7,962
Budget Persediaan Jadi akhir : Rp 135,346,450
9. Budget Beban administrasi dan Beban Penjualan
Keterangan Jan Peb Mar
Budget Penjualan Rp 50,000 Rp 40,000 Rp 55,000
Tarif Biaya Adm & Penjualan Variabel per unit Rp 300 Rp 300 Rp 300
Biaya Adm & Penjualan - Variabel Rp 15,000,000 Rp 12,000,000 Rp 16,500,000
Biaya Biaya Adm & Penjualan - Tetap Rp 80,000,000 Rp 80,000,000 Rp 80,000,000
Total Biaya Adm & Penjualan Rp 95,000,000 Rp 92,000,000 Rp 96,500,000
-/- Biaya Adm & Penjualan non Kas Rp 24,000,000 Rp 24,000,000 Rp 24,000,000
Biaya Adm & Penjualan yang dibayarkan Rp 71,000,000 Rp 68,000,000 Rp 72,500,000
 Apr May Jun Jul Aug Sep
Rp 68,000 Rp 58,000 Rp 60,000 Rp 53,000 Rp 65,000 Rp 70,000
Rp 300 Rp 300 Rp 300 Rp 300 Rp 300 Rp 300
Rp 20,400,000 Rp 17,400,000 Rp 18,000,000 Rp 15,900,000 Rp 19,500,000 Rp 21,000,000
Rp 80,000,000 Rp 80,000,000 Rp 80,000,000 Rp 80,000,000 Rp 80,000,000 Rp 80,000,000
Rp 100,400,000 Rp 97,400,000 Rp 98,000,000 Rp 95,900,000 Rp 99,500,000 Rp 101,000,000
Rp 24,000,000 Rp 24,000,000 Rp 24,000,000 Rp 24,000,000 Rp 24,000,000 Rp 24,000,000
Rp 76,400,000 Rp 73,400,000 Rp 74,000,000 Rp 71,900,000 Rp 75,500,000 Rp 77,000,000
 Oct Nov Dec Total
Rp 66,000 Rp 68,000 Rp 72,000 Rp 725,000
Rp 300 Rp 300 Rp 300 Rp 300
Rp 19,800,000 Rp 20,400,000 Rp 21,600,000 Rp 217,500,000
Rp 80,000,000 Rp 80,000,000 Rp 80,000,000 Rp 960,000,000
Rp 99,800,000 Rp 100,400,000 Rp 101,600,000 Rp 1,177,500,000
Rp 24,000,000 Rp 24,000,000 Rp 24,000,000 Rp 288,000,000
Rp 75,800,000 Rp 76,400,000 Rp 77,600,000 Rp 889,500,000
10. Budget Kas
Keterangan Jan Peb
Saldo Kas Awal Rp 200,000,000 Rp 52,875,000
+/+ Penerimaan Kas Rp 300,000,000 Rp 370,000,000
Total Kas yang tersedia Rp 500,000,000 Rp 422,875,000
-/- Pengeluaran Kas :
-Bahan baku langsung Rp 330,625,000 Rp 249,350,000
-Tenaga kerja langsung Rp 48,000,000 Rp 48,000,000
-Biaya Overhead Pabrik Rp 97,500,000 Rp 91,875,000
-Biaya Adm & Penjualan Rp 71,000,000 Rp 68,000,000
- Dividen
-Pembelian Peralatan
-Pembelian perlengkapan kantor Rp 20,000,000 Rp 20,000,000
- Perbaikan gedung
Total Pengeluaran Kas Rp 567,125,000 Rp 477,225,000
Selisih Kas (Surplus/ Defisit) -Rp 67,125,000 -Rp 54,350,000
Pendanaan (Financing):
Pinjaman (Borrowing) Rp 120,000,000 Rp 100,000,000
Pembayaran
Bunga Pinjaman
Total Pendanaan Rp 120,000,000 Rp 100,000,000
Saldo Kas Akhir Rp 52,875,000 Rp 45,650,000
 Mar Apr May Jun Jul Aug
Rp 45,650,000 Rp 43,158,333 Rp 56,075,000 Rp 108,650,000 Rp 61,958,333 Rp 56,933,333
Rp 465,000,000 Rp 559,000,000 Rp 679,000,000 Rp 606,000,000 Rp 575,000,000 Rp 580,000,000
Rp 510,650,000 Rp 602,158,333 Rp 735,075,000 Rp 714,650,000 Rp 636,958,333 Rp 636,933,333

Rp 267,325,000 Rp 312,350,000 Rp 305,025,000 Rp 291,025,000 Rp 287,125,000 Rp 313,625,000

Rp 48,541,667 Rp 54,583,333 Rp 48,750,000 Rp 48,541,667 Rp 48,000,000 Rp 55,208,333
Rp 99,125,000 Rp 102,750,000 Rp 99,250,000 Rp 99,125,000 Rp 98,000,000 Rp 103,125,000
Rp 72,500,000 Rp 76,400,000 Rp 73,400,000 Rp 74,000,000 Rp 71,900,000 Rp 75,500,000
Rp 60,000,000
Rp
80,000,000 Rp 55,000,000
Rp 20,000,000 Rp 20,000,000 Rp
20,000,000 Rp 20,000,000 Rp 20,000,000 Rp 20,000,000
Rp 150,000,000
Rp 567,491,667 Rp 566,083,333 Rp 626,425,000 Rp 682,691,667 Rp 580,025,000 Rp 567,458,333
-Rp 56,841,667 Rp 36,075,000 Rp 108,650,000 Rp 31,958,333 Rp 56,933,333 Rp 69,475,000

Rp 100,000,000 Rp 20,000,000 Rp 30,000,000

Rp 100,000,000 Rp 20,000,000 Rp - Rp 30,000,000 Rp - Rp -

Rp 43,158,333 Rp 56,075,000 Rp 108,650,000 Rp 61,958,333 Rp 56,933,333 Rp 69,475,000
 Sep Oct Nov Dec Total
Rp 69,475,000 Rp 112,175,000 Rp 65,958,333 Rp 140,458,333 Rp 1,013,366,667
Rp 641,000,000 Rp 678,000,000 Rp 674,000,000 Rp 688,000,000 Rp 6,815,000,000
Rp 710,475,000 Rp 790,175,000 Rp 739,958,333 Rp 828,458,333 Rp 7,828,366,667

Rp 339,300,000 Rp 337,750,000 Rp 341,100,000 Rp 350,725,000 Rp 3,725,325,000

Rp 57,500,000 Rp 55,416,667 Rp 57,500,000 Rp 59,166,667 Rp 629,208,333
Rp 104,500,000 Rp 103,250,000 Rp 104,500,000 Rp 105,500,000 Rp 1,208,500,000
Rp 77,000,000 Rp 75,800,000 Rp 76,400,000 Rp 77,600,000 Rp 889,500,000
Rp 60,000,000
Rp 135,000,000
Rp 20,000,000 Rp 20,000,000 Rp 20,000,000 Rp 20,000,000 Rp 240,000,000
Rp 150,000,000
Rp 598,300,000 Rp 592,216,667 Rp 599,500,000 Rp 612,991,667 Rp 7,037,533,333
Rp 112,175,000 Rp 197,958,333 Rp 140,458,333 Rp 215,466,667 Rp 790,833,333
Rp -
Rp 370,000,000
Rp 120,000,000 Rp 100,000,000 Rp 220,000,000
Rp 12,000,000 Rp 11,000,000 Rp 23,000,000
Rp - -Rp 132,000,000 Rp - -Rp 111,000,000 Rp 127,000,000
Rp 112,175,000 Rp 65,958,333 Rp 140,458,333 Rp 104,466,667 Rp 104,466,667
hutang bunga
Rp 1,800,000
Rp 2,100,000

Rp 3,900,000
11. Budget Laporan Laba-Rugi
PT. HARAPAN BARU
Budget Laporan Laba-Rugi
Untuk tahun 2021
Keterangan Kuantitas Rp. Total
Penjualan 725,000 Rp 10,000 Rp 7,250,000,000
Beban Pokok Penjualan 725,000 Rp 7,962 Rp 5,772,127,996
Laba Kotor (Gross Margin) Rp 1,477,872,004
Biaya Adm & Penjualan Rp 1,177,500,000
Laba Operasional Rp 300,372,004
Beban Bunga Rp 23,000,000
Laba bersih Rp 277,372,004
 PT. HARAPAN BARU
Budget Laporan Posisi Keuangan
Untuk tahun 2021
Keterangan Total
Aset Lancar
Kas Rp 104,466,667
Piutang Usaha Rp 192,000,000
Bahan Baku Rp 34,375,000
Persediaan Barang Jadi Rp 135,346,450
Perlengkapan Rp 300,000,000
Total Aset Lancar Rp 766,188,116
Aset Tetap
Tanah Rp 300,000,000
Bangunan Rp 750,000,000
Peralatan Rp 263,000,000
Total Aset Tetap Rp 1,313,000,000
Total Aset Rp 2,079,188,116
Utang Usaha Rp 84,930,000
Utang Bunga Rp 3,900,000
Saham Biasa Rp 1,088,000,000
Laba ditahan Rp 902,358,117
Total Kewajiban & Ekuitas Rp 2,079,188,117
-Rp 0