REALISASI BIAYA 2017 DAN RENCANA ANGGARAN 2018

GL : GL SMP/A GRESIK
PERIODE : 01 JANUARI S/D 31 DESEMBER 2016 - 2017
01 JANUARI S/D 31 OKTOBER + PREDIKSI NOV-DES 2017
KODE NAMA TAHUN 2016 TAHUN 2017 RENCANA PTBH
%
REKENING PERKIRAAN ANGG REAL % ANGG REAL PRED NOV DES JAN-DES 17 2018 16:17 17:18

PENGELUARAN INVESTASI
11542 UM TR Pelangggan - - #DIV/0! - - - #DIV/0! #DIV/0! #DIV/0!
11711 Asuransi Dibayar dimuka - - #DIV/0! - - - #DIV/0! #DIV/0! #DIV/0!
11721 Sewa Dibayar di muka - - #DIV/0! - - - #DIV/0! #DIV/0! #DIV/0!
12211 AT : Hak atas Tanah - - #DIV/0! - - - #DIV/0! #DIV/0! #DIV/0!
12212 AT : Bangunan dan Prasarana - - #DIV/0! - - - #DIV/0! #DIV/0! #DIV/0!
12213 AT : Mesin dan Peralatan - - #DIV/0! - - - #DIV/0! #DIV/0! #DIV/0!
12214 AT : Inventaris Kantor - - #DIV/0! - - - #DIV/0! #DIV/0! #DIV/0!
12215 AT : Kendaraan - - #DIV/0! - 18,250,000 18,250,000 #DIV/0! #DIV/0! -100.0%
12218 Aktiva Dalam Penyelesaian - - #DIV/0! - - - #DIV/0! #DIV/0! #DIV/0!
12314 AT : Kendaraan Leasing - - #DIV/0! - - - #DIV/0! #DIV/0! #DIV/0!
TOTAL INVESTASI - - #DIV/0! - 18,250,000 - 18,250,000 #DIV/0! - #DIV/0! -100.0%

BEBAN PEGAWAI MARKETING

60201 Gaji 210,000,000 213,837,473 101.8% 190,000,000 179,731,300 35,946,260 215,677,560 113.51% 235,000,000 0.9% 9.0%
60202 Upah - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60203 Lembur 1,850,000 508,200 27.5% 900,000 1,104,750 220,950 1,325,700 147.30% 1,500,000 160.9% 13.1%
60204 THR, Bonus dan Tunjangan Lainnya 20,000,000 36,580,500 182.9% 20,000,000 31,356,000 6,271,200 37,627,200 188.14% 30,000,000 2.9% -20.3%
60205 Transport 8,500,000 10,644,000 125.2% 11,000,000 6,620,000 1,324,000 7,944,000 72.22% 9,000,000 -25.4% 13.3%
60206 Uang Makan 14,000,000 12,941,000 92.4% 12,000,000 9,476,000 1,895,200 11,371,200 94.76% 13,000,000 -12.1% 14.3%
60207 Pengobatan 10,000,000 6,237,890 62.4% 4,000,000 6,112,596 1,222,519 7,335,115 183.38% 8,400,000 17.6% 14.5%
60208 Asuransi Karyawan 12,000,000 10,500,034 87.5% 11,000,000 8,505,608 1,701,122 10,206,730 92.79% 11,700,000 -2.8% 14.6%
60209 Dana Pensiun 5,000,000 10,849,050 217.0% 10,000,000 11,860,930 2,372,186 14,233,116 142.33% 16,300,000 31.2% 14.5%
60210 Rupa-2 Kesejahteraan Karyawan - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60211 Tunjangan Karyawan - PPH 21 5,000,000 597,817 12.0% 100,000 2,743,219 548,644 3,291,863 3291.86% 3,800,000 450.6% 15.4%
60212 Cadangan Pesangon - - #DIV/0! - 4,872,000 974,400 5,846,400 #DIV/0! - #DIV/0! -100.0%
60213 Subsidi Perumahan Karyawan - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60214 BPJS Kesehatan 6,000,000 8,072,030 134.5% 8,000,000 8,904,090 1,780,818 10,684,908 133.56% 12,300,000 32.4% 15.1%
TOTAL BEBAN PEGAWAI MARKETING 292,350,000 310,767,994 106.3% 267,000,000 271,286,493 54,257,299 325,543,792 121.93% 341,000,000 4.8% 4.7%
BEBAN PEGAWAI ADM MARKETING
60201S Gaji - - #DIV/0! - - - #DIV/0! - #DIV/0! #DIV/0!
60202S Upah - - #DIV/0! - - - #DIV/0! - #DIV/0! #DIV/0!
60203S Lembur - - #DIV/0! - - - #DIV/0! - #DIV/0! #DIV/0!
60204S THR, Bonus dan Tunjangan Lainnya - - #DIV/0! - - - #DIV/0! - #DIV/0! #DIV/0!
60205S Transport - - #DIV/0! - - - #DIV/0! - #DIV/0! #DIV/0!
60206S Uang Makan - - #DIV/0! - - - #DIV/0! - #DIV/0! #DIV/0!
60207S Pengobatan - - #DIV/0! - - - #DIV/0! - #DIV/0! #DIV/0!
60208S Asuransi Karyawan - - #DIV/0! - - - #DIV/0! - #DIV/0! #DIV/0!
60209S Dana Pensiun - - #DIV/0! - - - #DIV/0! - #DIV/0! #DIV/0!
60210S Rupa-2 Kesejahteraan Karyawan - - #DIV/0! - - - #DIV/0! - #DIV/0! #DIV/0!
60211S Tunjangan Karyawan - PPH 21 - - #DIV/0! - - - #DIV/0! - #DIV/0! #DIV/0!
60212S Cadangan Pesangon - - #DIV/0! - - - #DIV/0! - #DIV/0! #DIV/0!
60213S Subsidi Perumahan Karyawan - - #DIV/0! - - - #DIV/0! - #DIV/0! #DIV/0!
60214S BPJS Kesehatan - - #DIV/0! - - - #DIV/0! - #DIV/0! #DIV/0!
TOTAL BEBAN PEGAWAI ADM MARKETING - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!

BEBAN PERJALANAN DINAS

60301 PJD Dalam Negeri - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60302 PJD Luar Negeri - 72,310,350 #DIV/0! - - - - #DIV/0! - -100.0% #DIV/0!
60303 PJD Riset dan Pengembangan - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
TOTAL BEBAN PERJALANAN DINAS - 72,310,350 #DIV/0! - - - - #DIV/0! - -100.0% #DIV/0!

BEBAN GUDANG DAN DISTRIBUSI

60401 Pengepakan Buku 700,000 225,350 32.2% 500,000 335,000 33,500 368,500 73.70% 500,000 63.5% 35.7%
60402 Pengiriman Buku Ekspedisi Internal 5,300,000 5,682,500 107.2% 7,000,000 80,000 8,000 88,000 1.26% 100,000 -98.5% 13.6%
60403 Pengiriman Buku Ekspedisi Eksternal - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60406 Asuransi Pengiriman Buku/ Paket - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
TOTAL BEBAN GUDANG DAN DISTRIBUSI 6,000,000 5,907,850 98.5% 7,500,000 415,000 41,500 456,500 6.09% 600,000 -92.3% 31.4%
BEBAN PROMOSI
60501 Spanduk,Umbul2,Banner,Backwal,Sticker 3,000,000 50,000 1.7% 2,000,000 1,888,000 94,400 1,982,400 99.12% 2,500,000 3864.8% 26.1%
60502 Pameran 500,000 - 0.0% - - - - #DIV/0! - #DIV/0! #DIV/0!
60503 Buku PE 30,000,000 10,277,224 34.3% 11,000,000 9,196,650 459,833 9,656,483 87.79% 10,000,000 -6.0% 3.6%
60504 Entertainment 20,000,000 21,677,800 108.4% 15,000,000 5,233,320 261,666 5,494,986 36.63% 8,000,000 -74.7% 45.6%
60505 Sponsor 10,000,000 10,303,500 103.0% 10,000,000 6,850,000 342,500 7,192,500 71.93% 10,000,000 -30.2% 39.0%
60506 Seminar/Workshop/Penataran 10,000,000 10,338,000 103.4% 11,000,000 16,977,000 848,850 17,825,850 162.05% 18,000,000 72.4% 1.0%
60507 Konsultan Guru Bisnis 3,000,000 - 0.0% - - - - #DIV/0! - #DIV/0! #DIV/0!
60508 Direct Sales SPG/ SPB - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60509 Direct Mail 750,000 971,500 129.5% 1,000,000 1,254,300 62,715 1,317,015 131.70% 1,500,000 35.6% 13.9%
60510 Tele Marketing - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60511 Iklan Media Cetak/ Media Luar - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60512 Iklan Media Elektronik - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60513 Jasa Iklan - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60514 Pajak Reklame - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60515 Brosur/Leaflet/Cetakan - - #DIV/0! - 500,000 25,000 525,000 #DIV/0! 700,000 #DIV/0! 33.3%
60516 Alat Promosi Tambahan - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60517 Agenda / Kalender - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60518 Parcel Lebaran/Natal/Imlek 4,000,000 2,500,000 62.5% 3,000,000 1,200,000 60,000 1,260,000 42.00% 1,500,000 -49.6% 19.0%
60519 Promosi Majalah - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60520 Rupa-Rupa Promosi 4,000,000 2,633,200 65.8% 3,000,000 2,504,270 125,214 2,629,484 87.65% 3,000,000 -0.1% 14.1%
60521 Bantuan Promosi - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60522 Bonus Ke Toko Buku - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60523 Insentif Pelanggan - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60524 Tambahan Rabat 75,000,000 385,436,365 513.9% 138,000,000 345,648,860 10,000,000 355,648,860 257.72% 330,000,000 -7.7% -7.2%
60525 Sablon Buku Proyek - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60526 Beban lounching buku - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
TOTAL BEBAN PROMOSI 160,250,000 444,187,589 277.2% 194,000,000 391,252,400 12,280,177 403,532,577 208.01% 385,200,000 -9.2% -4.5%

BEBAN KOMISI dan INCENTIVE PENJUALAN

60601 Komisi Salesman - - #DIV/0! - - - - #DIV/0! #DIV/0! #DIV/0!
60602 Kontes Salesman 2,500,000 50,000,000 2000.0% 30,000,000 - - - 0.00% -100.0% #DIV/0!
60603 Rupa-Rupa Beban Marketing - - #DIV/0! - - - - #DIV/0! #DIV/0! #DIV/0!
TOTAL BEBAN KOMISI DAN INCENTIVE PELANGGAN 2,500,000 50,000,000 2000.0% 30,000,000 - - - 0.00% - -100.0% #DIV/0!

BEBAN PERBAIKAN DAN PEMELIHARAAN

60701 Jasa Konstruksi dan Perbaikan Bangunan - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60702 Jasa Servis/Pemeliharaan dan Perbaikan Kendara - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60703 Jasa Servis/Pemeliharaan dan Perbaikan Inventari - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60704 Suku Cadang Kendaraan 900,000 840,000 93.3% 2,500,000 690,000 69,000 759,000 30.36% 1,000,000 -9.6% 31.8%
60705 Bahan dan Perlengkapan Bangunan - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60706 Suku Cadang Inventaris - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
TOTAL BEBAN PERBAIKAN DAN PEMELIHARAAN 900,000 840,000 93.3% 2,500,000 690,000 69,000 759,000 30.36% 1,000,000 -9.6% 31.8%
BEBAN TRANSPORTASI
60801 BBM 7,500,000 5,128,037 68.4% 5,000,000 3,802,285 380,229 4,182,514 83.65% 5,000,000 -18.4% 19.5%
60802 BBM Kendaraan Pribadi Karyawan 9,000,000 10,812,000 120.1% 12,000,000 7,895,047 789,505 8,684,552 72.37% 10,000,000 -19.7% 15.1%
60803 Parkir dan Tol 380,000 304,000 80.0% 500,000 41,500 4,150 45,650 9.13% 100,000 -85.0% 119.1%
60804 Parkir dan Tol Kendaraan Pribadi Karyawan - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60809 Transportasi Umum - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
TOTAL BEBAN TRANSPORTASI 16,880,000 16,244,037 96.2% 17,500,000 11,738,832 1,173,883 12,912,715 73.79% 15,100,000 -20.5% 16.9%

BEBAN SEWA
60901 Sewa Gedung - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60902 Sewa Kendaraan - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
60903 Sewa Kendaraan Pribadi Karyawan 3,200,000 4,520,000 141.3% 5,000,000 2,960,000 592,000 3,552,000 71.04% 3,500,000 -21.4% -1.5%
TOTAL BEBAN SEWA 3,200,000 4,520,000 141.3% 5,000,000 2,960,000 592,000 3,552,000 71.04% 3,500,000 -21.4% -1.5%

BEBAN PERLENGKAPAN KANTOR

61001 ATK 600,000 417,500 69.6% 500,000 440,400 44,040 484,440 96.89% 600,000 16.0% 23.9%
61002 Pencetakan Formulir 60,000 75,000 125.0% 100,000 280,000 28,000 308,000 308.00% 400,000 310.7% 29.9%
61003 Perlengkapan Komputer 33,000 70,000 212.1% 100,000 - - - 0.00% - -100.0% #DIV/0!
61006 Fotokopi 550,000 923,250 167.9% 700,000 767,150 76,715 843,865 120.55% 1,000,000 -8.6% 18.5%
61007 Inventaris Kantor Yang Dibiayakan - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
TOTAL BEBAN PERLENGKAPAN KANTOR 1,243,000 1,485,750 119.5% 1,400,000 1,487,550 148,755 1,636,305 116.88% 2,000,000 10.1% 22.2%

BEBAN PAJAK dan PERIZINAN

61101 PBB - - #DIV/0! - - - #DIV/0! - #DIV/0! #DIV/0!
61102 STNK - 859,800 #DIV/0! 1,200,000 590,200 - 590,200 49.18% 600,000 -31.4% 1.7%
61103 Pengurusan Perizinan Tanah dan Bangunan - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61104 Izin Buku - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61105 Denda/Administrasi Pajak - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
TOTAL BEBAN PAJAK DAN PERIZINAN - 859,800 #DIV/0! 1,200,000 590,200 - 590,200 49.18% 600,000 -31.4% 1.7%

BEBAN ASURANSI
61201 Asuransi Bangunan dan Prasarana - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61202 Asuransi Kendaraan 1,320,000 778,164 59.0% 800,000 404,455 80,891 485,346 60.67% 500,000 -37.6% 3.0%
61203 Asuransi Inventaris - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61204 Asuransi Persediaan Buku - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
TOTAL BEBAN ASURANSI 1,320,000 778,164 59.0% 800,000 404,455 80,891 485,346 60.67% 500,000 -37.6% 3.0%
BEBAN UMUM
61301 Telepon BU - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61302 Fax - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61303 Meterai/Benda Pos 500,000 910,700 182.1% 800,000 472,000 70,800 542,800 67.85% 600,000 -40.4% 10.5%
61401 Listrik - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61402 Air - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61403 Gas - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61501 Jasa Audit - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61502 Jasa Konsultan Manajemen - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61503 Jasa Konsultan Hukum - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61504 Jasa Iklan lowongan Kerja - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61505 Tenaga Ahli - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61601 Pendidikan dan Pelatihan - - #DIV/0! - 2,600,478 390,072 2,990,550 #DIV/0! 3,500,000 #DIV/0! 17.0%
61602 Rekrutment/Evaluasi SDM - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61603 Rekreasi - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61604 Olahraga - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61605 Mutasi Karyawan - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61701 Penghapusan Buku Tidak Laku - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61702 Penyisihan Piutang Tak Tertagih - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61703 Penghapusan buku Rusak - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61704 Penghapusan Piutang (Tanggung Renteng) - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61801 Langganan Surat Kabar/Majalah - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61802 Iuran Sinema, RTI - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61803 Internet - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61804 Rumah Tangga - 12,500 #DIV/0! - - - - #DIV/0! - -100.0% #DIV/0!
61805 Sumbangan - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61806 Jamuan dan Representasi - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
61807 Rapat - 1,734,000 #DIV/0! - - - - #DIV/0! - -100.0% #DIV/0!
61808 Umum Administrasi & Umum - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
62004 Piranti Lunak - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
TOTAL BEBAN UMUM 500,000 2,657,200 531.4% 800,000 3,072,478 460,872 3,533,350 441.67% 4,100,000 33.0% 16.0%
BEBAN PENYUSUTAN AKTIVA TETAP DAN AMORTISASI BEBAN DITANGGUHKAN
62201 Penyusutan Bangunan dan Prasarana - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
62202 Penyusutan Mesin dan Peralatan - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
62203 Penyusutan Inventaris Kantor - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
62204 Penyusutan Kendaraan - - #DIV/0! - 3,650,000 730,000 4,380,000 #DIV/0! 4,500,000 #DIV/0! 2.7%
62304 Penyusutan Kendaraan Sewa Guna Usaha - - #DIV/0! - - - - #DIV/0! #DIV/0! #DIV/0!
TOTAL BEBAN PENYUSUTAN AKTIVA TETAP - - #DIV/0! - 3,650,000 730,000 4,380,000 #DIV/0! 4,500,000 #DIV/0! 2.7%
BEBAN BUNGA & Adm Bank
71201 Beban Bunga Bank - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
74203 Beban Administrasi Bank - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
 74208 Beban/Rugi Lain-lain - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
TOTAL BEBAN BUNGA - - #DIV/0! - - - - #DIV/0! - #DIV/0! #DIV/0!
BIAYA TOTAL 485,143,000 910,558,734 187.7% 527,700,000 687,547,409 69,834,377 757,381,785 143.53% 758,100,000 -16.8% 0.1%
PENJUALAN NETTO 4,000,000,000 2,917,559,925 4,000,000,000 3,351,247,190 632,000,000 3,983,247,190 5,600,000,000
PENJUALAN + TR BIAYA 4,075,000,000 3,302,996,290 81.1% 4,138,000,000 3,696,896,050 642,000,000 4,338,896,050 104.85% 5,930,000,000 31.4% 43.3%
% BIAYA TERHADAP PENJUALAN 11.9% 27.6% 12.8% 18.6% 17.5% 12.8%