Kertas Kerja Pemeriksaan (KKP)

Index WBS

KAP. ABC Company : PT. STARK INDUSTRI

Registered Public Accountants Address : Stark Tower Lt 10
Jl. Angkasa No 12
Audit Period : 31 Desember 2021

ACCOUNT: WORKING BALANCE SHEET

PER BOOKS AJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

ASET
Aset Lancar
Kas & Setara Kas A 1,610,384,365 √ (1,610,384,365) 4,301,047,600 Ø
Piutang B 17,181,790,873 √ (17,181,790,873) 18,662,040,507 Ø
Persediaan C 18,296,919,592 √ (18,296,919,592) 10,028,916,017 Ø
Uang Muka Pembelian √ - Ø
Biaya Dibayar Dimuka D 441,395,831 √ (441,395,831) 558,041,667 Ø
Pajak Dibayar Dimuka √ - Ø
-
Jumlah Aset Lancar 37,530,490,662 (37,530,490,662) - 33,550,045,792

Aset Tidak Lancar

Investasi Jangka Panjang 0 Ø
Aset Tetap E 6,715,252,620 (6,715,252,620) 6,610,390,091
Akumulasi Penyusutan F (4,770,270,665) 4,770,270,665 (4,170,720,887)
Aset Lain-Lain G 502,665,867 (502,665,867) 595,165,867
Jumlah Aset Tidak Lancar 2,447,647,822 (1,944,981,955) - 3,034,835,071

JUMLAH ASET 39,978,138,484 (39,475,472,617) - 36,584,880,863

KEWAJIBAN DAN MODAL

KEWAJIBAN:
Kewajiban Jangka Pendek:
Hutang Bank Jangka Pendek H 16,690,846,664 (16,690,846,664) 14,803,604,882
Hutang Usaha I 18,279,440,293 (18,279,440,293) 17,866,203,348
Hutang Ekspedisi J 121,025,000
Hutang Lainnya K 260,373,300 535,376,500
Hutang Pajak L 478,308,343 792,434,934
0
Jumlah Kewajiban Jangka Pendek: 35,829,993,600 (34,970,286,957) - 33,997,619,664

Kewajiban Jangka Panjang:

Hutang Jangka Panjang M 620,071,146 (620,071,146) 761,009,089
0
Jumlah Kewajiban Jangka Panjang: 620,071,146 (620,071,146) - 761,009,089

Jumlah Kewajiban 36,450,064,746 (36,450,064,746) - 34,758,628,753

EKUITAS
Modal & RE N 3,528,073,739 (3,528,073,739) 1,826,252,110

Jumlah Defisiensi Modal 3,528,073,739 -3528073739 - 1,826,252,110

JUMLAH KEWAJIBAN DAN EKUITAS 39,978,138,485 -39978138485 - 36,584,880,863

(0) 0
(0) - -

Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun dalam neraca telah disajikan secara wajar sesuai dengan SAK ETAP

√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index WPL

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Address Stark Tower Lt 10
Jl. Angkasa No 12
Audit Period 31 Desember 2021

ACCOUNT: WORKING PROFIT LOSS

INDEX PER BOOKS AJE/RJE AUDIT PRIOR YEAR

DESCRIPTION
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

PENDAPATAN USAHA O 183,485,067,677 √ -183485067677 149,120,254,407 Ø

HARGA POKOK PENDAPATAN P 169,715,734,978 (169,715,734,978) 138,323,937,519

LABA KOTOR 13,769,332,699 -13769332699 - 10,796,316,889

BEBAN USAHA
BEBAN OPERASIONAL Q 5,881,494,043 -5881494043 4,543,449,754
BEBAN ADMINISTRASI DAN UMUM R 4,225,432,321 -4225432321 3,855,962,046
TOTAL BEBAN USAHA 10,106,926,364 -10106926364 - 8,399,411,799

LABA USAHA 3,662,406,335 -3662406335 - 2,396,905,089

PENDAPATAN (BEBAN) LAIN-LAIN

PENDAPATAN (BEBAN) LAIN-LAIN S (1,176,478,746) 1,176,478,746 (443,159,705)

LABA (RUGI) BERSIH SEBELUM PAJAK 2,485,927,589 -2485927589 - 1,953,745,385

PAJAK PENGHASILAN T 784,105,960 √ 806,799,000

LABA (RUGI) BERSIH SETELAH PAJAK 1,701,821,629 -1701821629 - 1,146,946,385

Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun dalam laba rugi telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index A

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: KAS DAN SETARA KAS

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

Kas Tunai
Kas Besar 624,802,119 √ (624,802,119) 781,040,307 Ø

Bank & Giro

BCA Rek. 0113499998 0 18,381,852
BCA Rek. 1736888999 1,795,057 √ (1,795,057) 5,896,167 Ø
BCA Rek. 0113389998 1,409,276 √ (1,409,276) 13,298,298 Ø
Mandiri Rek. 144-00-0026099-9 155,072,306 √ 56,302,927 Ø
Mandiri Rek. 144-00-0068044-4(Mlg) 63,701,993 √ 1,874,713,518 Ø
Mandiri Rek. 144-00-0063055-5(Sby) 2,210,406 √ 35,644,910 Ø
Mandiri Rek. 144-00-0051066-6(Kdr) 2,000,049 √ 66,563,017 Ø
Mandiri Rek. 144-00-0065077-7(Bwi) 16,424,880 √ 63,624,418 Ø
Mandiri Rek. 144-00-0061088-8(Jbr) 60,360,046 √ 831,365,123 Ø
Mandiri Rek. 144-00-0067099-9(Nst) 103,166,889 √ 248,061,557 Ø
Danamon Tabungan 003601040193 5,435,811 √ 5,429,313 Ø
Deposito Danamon 003601068210 70,000,000 √ (70,000,000) √√ 70,000,000 Ø
Tabungan Berjangka Mandiri(THR) 308,333,333 (308,333,333) √√ 225,000,000 Ø
Bank Mega 195,672,201 (195,672,201) √√ 5,726,192 Ø
0 √√ Ø

Jumlah Kas dan Setara Kas 1,610,384,365 (1,610,384,365) 0 4,301,047,600

TO WBS
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
√√ Balance as according to this year audit. Dimas Anas
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index B

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: PIUTANG USAHA

BOOK PAJE/RJE AUDIT PRIOR YEAR

DATE DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

Piutang usaha

RETAIL (LAINNYA) 16,005,585,045 √ (16,005,585,045) √√ 16,207,062,314 Ø

- √ - - √√ Ø
Piutang Klaim
Piutang Klaim - PT INDOFLORA 223,322,047 √ 173,761,153 Ø
Piutang Klaim - PT ALOE VERA 26,279,248 √ 26,011,048 Ø
Piutang Klaim - PT UNZA VITALIS - √ 60,000,000 Ø
Piutang Klaim - PT ARISTA LATINDO 65,404,421 √ 46,661,755 Ø
Piutang Klaim - PT ANUGERAH PHARMINDO 70,931,017 √ 11,946,884 Ø
Piutang Klaim - PT KOBE BOGA - √ 8,700,689 Ø
Piutang Klaim - PT INDOFOOD 8,179,608 √ 3,629,633 Ø
Piutang Klaim - PT PRAMBANAN KENCANA - √ 2,810,577 Ø
Piutang Klaim - PT FUMAKILLA 18,643,324 √ 5,477,579 Ø
Piutang Klaim - PT NESTLE INDONESIA 45,325,955 √ 995,260,486 Ø
Piutang Klaim - PT ABC KOGEN - √ 95,740,122 Ø
Piutang Klaim - PT KIRANA PACIFIK - √ 3,500,000 Ø
Piutang Klaim - PT ESHAM DIMA - √ 16,064,336 Ø
Piutang Klaim - NSW 480,000 √ 0 Ø
Piutang Klaim - SUMBER CIPTA MULTINIAGA 53,555,865 √ 20,145,147 Ø
Piutang Klaim - AROMA PRIMA LIVINDO 28,123,900 √ 40,204,334 Ø
Piutang Klaim - PT. SINERGI MULTI DISTRINDO 17,126,251 √ 23,877,712 Ø
Piutang Klaim - PT. GLOBAL BINTAN PERMATA 18,361,974 √

Piutang Lain - Lain

Piutang karyawan 14,550,000 √ 10,650,000 Ø
Piutang Lainnya 25,000,000 √ 0 Ø
Piutang Giro 447,781,785 √ 877,675,147 Ø
Rekening Perantara / Ayat Silang 113,140,434 √ 32,861,592 Ø

Jumlah Piutang Usaha 17,181,790,873 (17,181,790,873) 0 18,662,040,507

TO WBS
Kesimpulan
Dari hasil pengujian subtantif dan pengujian asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,

Ø Balance as according to audit last year.

Dimas Anas
√√ Balance as according to this year audit.

check and cross footing Auditor Supervisor

 Kertas Kerja Pemeriksaan (KKP)

Index C

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: PERSEDIAAN

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

PERSEDIAN BARANG
PERSEDIAAN - PT INDOFLORA 4,193,221,825 √ (4,193,221,825) 1,703,711,305 Ø
PERSEDIAAN - PT ALOE VERA 1,951,424,601 √ -1951424601 1,194,314,269 Ø
PERSEDIAAN - PT ARISTA LATINDO 754,653,176 √ 779,106,404 Ø
PERSEDIAAN - PT TARUNA KUSUMA 14,853,849 √ 15,697,875 Ø
PERSEDIAAN - PT ANUGERAH PHARMINDO 75,732,037 √ 108,152,983 Ø
PERSEDIAAN - PT KOBE BOGA 2,007 √ (2,007) 270,740,290 Ø
PERSEDIAAN - PT INDOFOOD 3,247,223,742 √ (3,247,223,742) 817,430,158 Ø
PERSEDIAAN - PT PRAMBANAN KENCANA 32,136,461 √ 83,717,995 Ø
PERSEDIAAN - PT FUMAKILLA 465,372,910 √ 86,349,686 Ø
PERSEDIAAN - PT NESTLE INDONESIA 6,771,060,883 √ 4,080,442,246 Ø
PERSEDIAAN - PT UNI INDO UTAMA 8,580,000 √ - Ø
PERSEDIAAN - PT USAHA PANGAN 12,144,000 √ - Ø
PERSEDIAAN - PT ABC KOGEN 1,375,000 √ 76,223,339 Ø
PERSEDIAAN - PT KIRANA PACIFIK 80,304,714 √ 263,940,886 Ø
PERSEDIAAN - PT ESHAM DIMA - √ 33,039,217 Ø
PERSEDIAAN - PT TEH NAGA 15,633,682 √ (15,633,682) √√ 29,773,186 Ø
PERSEDIAAN - PT NSW 49,150,843 √ (49,150,843) √√ 58,920,533 Ø
PERSEDIAAN - PT. SUMBER CIPTA MULTINIAGA 101,713,343 √ (101,713,343) √√ 111,032,332 Ø
PERSEDIAAN - PT. AROMA PRIMA LIVINDO 180,537,592 √ √√ 110,417,084 Ø
PERSEDIAAN - PT. SINERGI MULTI DISTRINDO 294,763,225 √ 205,906,230 Ø
PERSEDIAAN - PT. GLOBAL BINTAN PERMATA 22,639,338 √ Ø
PERSEDIAAN - PT. TRIPUTERA SUKSES 24,396,364 √ Ø

Jumlah Persediaan 18,296,919,592 (18,296,919,592) 0 10,028,916,017

TO WBS
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
√√ Balance as according to this year audit. Dimas Anas
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index D

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: BEBAN DIBAYAR DIMUKA

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

Biaya Dibayar Dimuka

Asuransi Dibayar Dimuka 250,000,000 √ (250,000,000) 200,000,000 Ø
Sewa Dibayar Dimuka 191,395,831 √ -191395831 358,041,667 Ø

Jumlah Beban Dibayar Dimuka 441,395,831 (441,395,831) 0 558,041,667

TO WBS
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index E

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: ASET TETAP

BOOK PAJE/RJE AUDIT PRIOR YEAR

DATE DESCREPTION INDEX
12/31/2020 DR/CR 12/31/2020 12/31/2019

Harga Perolehan
Kendaraan 5,694,475,785 √ (5,694,475,785) √√ 5,694,475,785 Ø
Inventaris/Peralatan Kantor 1,020,776,835 √ (1,020,776,835) √√ 915,914,306 Ø

Jumlah 6,715,252,620 (6,715,252,620) - 6,610,390,091

Akumulasi Penyusutan
Akumulasi Penyusutan Kendaraan (4,050,634,738) √ 4,050,634,738 √√ (3,612,711,607) Ø
Akumulasi Penyusutan Inventaris Kantor (719,635,927) √ 719,635,927 √√ (558,009,280) Ø

Jumlah (4,770,270,665) 4,770,270,665 - (4,170,720,887)

Nilai Buku - (11,485,523,285) - 10,781,110,978

TO WBS
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,

Ø Balance as according to audit last year.

Dimas Anas
√√ Balance as according to this year audit.

check and cross footing Auditor Supervisor

 Kertas Kerja Pemeriksaan (KKP)

Index F

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: AKUMULASI PENYUSUTAN

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

Akumulasi Penyusutan
Akumulasi Penyusutan Kendaraan (4,050,634,738) √ 4,050,634,738 (3,612,711,607) Ø
Akumulasi Penyusutan Inventaris Kantor (719,635,927) √ 719635927 (558,009,280) Ø

Jumlah Akumulasi Penyusutan (4,770,270,665) 4,770,270,665 0 (4,170,720,887)

TO WBS
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index G

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: ASET LAIN LAIN

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

Aset Lain-Lain
Aktiva Tak Berwujud 370,000,000 √ (370,000,000) 370,000,000 Ø
Amortisasi Aktiva Tak Berwujud (137,083,333) √ 137083333 (44,583,333) Ø
Harta TA 269,749,200 √ 269,749,200 Ø

Jumlah Aset Lain Lain 502,665,867 (502,665,867) 0 595,165,867

TO WBS
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index H

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: HUTANG BANK JANGKA PENDEK

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

Hutang Bank Jangka Pendek

Mandiri Rek. 144-01-0115977-7 5,773,150,137 √ (5,773,150,137) 11,767,297,021 Ø
Danamon 3600905297 4,648,905,153 √ -4648905153 3,036,307,861 Ø
BCA Rek. 0113499998 2,268,791,374 √ Ø
Mandiri PEN 4,000,000,000 √ Ø

Jumlah Hutang Bank Jangka Pendek 16,690,846,664 (16,690,846,664) 0 14,803,604,882

TO WBS
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index I

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: HUTANG USAHA

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

Hutang Usaha
Hutang - PT. INDOFLORA CIPTA MANDIRI 5,314,294,805 √ (5,314,294,805) 8,987,714,292 Ø
Hutang - PT. ALOE VERA INDONESI 4,595,415,000 √ -4595415000 1,634,255,040 Ø
Hutang - PT. ARISTA LATIND 1,226,511,396 √ 925,574,556 Ø
Hutang - PT. TARUNA KUSUMA 72,201,516 √ 12,204,084 Ø
Hutang - PT. ANUGERAH PHARMINDO LESTARI 183,473,612 √ 97,119,215 Ø
Hutang - PT. KOBE BOGA UTAMA 0 √ 176,635,775 Ø
Hutang - PT. MULTI INDOCITRA TBK 0 √ 1,422,252 Ø
Hutang - PT. INDOFOOD SUKSES MAKMUR TBK 3,771,806,615 √ 707,102,570 Ø
Hutang - PT. PRAMBANAN KENCANA 43,964,582 √ 15,108,940 Ø
Hutang - PT. FUMAKILLA 838,527,100 √ 160,874,442 Ø
Hutang - PT. NESTLE INDONESIA 1,204,409,643 √ 4,390,962,123 Ø
Hutang - PT. ABC KOGEN 0 √ 24,265,443 Ø
Hutang - PT. KIRANA PACIFIK LUAS 19,391,444 √ 88,342,975 Ø
Hutang - PT. ESHAM DIMA 0 √ 121,996,344 Ø
Hutang - PT. TEH NAGA 21,947,220 √ 0 Ø
Hutang - PT. NSW 36,239,305 √ 31,952,209 Ø
Hutang - PT. SUMBER CIPTA MULTINIAGA 64,506,246 √ 82,307,786 Ø
Hutang - PT. AROMA PRIMA LIVINDO 584,677,389 √ 190,281,114 Ø
Hutang - PT. SINERGI MULTI DISTRINDO 245,264,420 √ 218,084,187 Ø
Hutang - PT. TRIPUTERA SUKSES 56,810,000 √

Jumlah Hutang Usaha 18,279,440,293 (18,279,440,293) 0 17,866,203,348

TO WBS
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index J

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: HUTANG EKSPEDISI

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

Hutang Ekspedisi
Ekspedisi Wijaya Kemenangan 60,545,000 √ (60,545,000) Ø
Ekspedisi Anugerah Jaya Perkasa 60,480,000 √ -60480000 Ø

Jumlah Hutang Ekspedisi 121,025,000 (121,025,000) 0 0

TO WBS
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index K

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: HUTANG LAINNYA

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

Hutang lainnya
Hutang 2 Hino 41,608,500 √ (41,608,500) 145,647,300 Ø
MANDIRI - HUTANG XPANDER 11,184,000 √ -11184000 78,358,000 Ø
Hutang Traga 207,580,800 √ 311,371,200 Ø

Jumlah Hutang Lainnya 260,373,300 (260,373,300) 0 535,376,500

TO WBS
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index L

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: HUTANG PAJAK

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

Hutang Pajak
Hutang PPN Keluaran 237,790,125 √ (237,790,125) 185,473,331 Ø
Hutang PPh 25 51,081,015 √ -51081015 0 Ø
Hutang PPh 21 0 √ 86,778 Ø
Hutang PPh 23 3,583,952 √ 3,575,000 Ø
Hutang PPh 29 185,853,251 √ 603,299,825 Ø

Jumlah Hutang Pajak 478,308,343 (478,308,343) 0 792,434,934

TO WBS
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index M

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: HUTANG JANGKA PANJANG

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

HUTANG JANGKA PANJANG

Danamon 162320000031 620,071,146 √ (620,071,146) 761,009,089 Ø

Jumlah Hutang Jangka Panjang 620,071,146 (620,071,146) 0 761,009,089

TO WBS
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index N

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: MODAL & RE

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

MODAL & RE
Modal Disetor 1,000,000,000 √ (1,000,000,000) 1,000,000,000 Ø
Laba TA 269,749,200 √ -269749200 269,749,200 Ø
Laba/(Rugi) Tahun-2 Lalu 556,502,910 √ (590,443,475) Ø
Laba/(Rugi) Tahun Berjalan 1,701,821,629 √ 1,146,946,385 Ø

Jumlah Modal & RE 3,528,073,739 (3,528,073,739) 0 1,826,252,110

TO WBS
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index O

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: PENDAPATAN USAHA

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

PENDAPATAN
Penjualan 179,959,475,303 √ (179,959,475,303) 146,694,001,121 Ø
Klaim Penjualan 3,525,592,374 √ 2,426,253,286 Ø

Jumlah Pendapatan Usaha 183,485,067,677 (183,485,067,677) 0 149,120,254,407

TO WPL
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index P

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: HARGA POKOK PENJUALAN

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

HPP
Persediaan Awal 10,028,916,017 √ (10,028,916,017) 10,428,964,874 Ø
Pembelian 179,178,854,633 √ 140,043,690,556 Ø
Retur Pembelian (1,195,116,080) √ (2,119,801,894) Ø
Persediaan Akhir (18,296,919,592) √ (10,028,916,017) Ø

Jumlah HPP 169,715,734,978 (169,715,734,978) 0 138,323,937,519

TO WPL
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index Q

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: BEBAN OPERASIONAL

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

Biaya Pegawai Penjualan

Gaji bagian penjualan 3,783,510,672 √ (3,783,510,672) 3,288,015,995 Ø
Tunjangan Sales 512,781,522 √ 394,104,404 Ø
Bonus / lembur Sales 3,170,650 √ 30,399,883 Ø
Komisi Sales 90,460,403 √ 37,731,605 Ø
Uang Makan Sales 1,070,000 √ 0

BIAYA BAGIAN PENJUALAN

Biaya Ekspedisi (barang) 528,608,000 √ 204,750,000 Ø
Biaya bensin /olie 283,799,048 √ 255,209,634 Ø
Biaya Parkir / Tol / Retribusi 146,975,560 √ 104,868,848 Ø
Biaya Perjalanan Dinas Sales 121,136,292 √ 95,256,150 Ø
Biaya sewa kendaraan 0 √ 865,000 Ø
Biaya Operasional 53,292,460 √ 30,440,382 Ø
Biaya Lain - Lain 356,689,436 √ 101,807,853 Ø

Jumlah Beban Operasional 5,881,494,043 (5,881,494,043) 0 4,543,449,754

TO WPL
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index R

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: BEBAN ADMINISTRASI UMUM

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

BIAYA DIREKSI DAN STAFF

Gaji Direksi dan staf 1,130,206,482 √ (1,130,206,482) 1,159,297,359 Ø
Tunjangan Staff 61,231,968 √ 5,850,000 Ø
Bonus / lembur Staff 18,766,000 √ 1,642,050 Ø
Uang Makan Staff 9,330,000 √ 0 Ø

BIAYA PERJALANAN DIREKSI & STAF

Biaya Perjalanan Dinas 49,845,733 √ 44,582,605 Ø
Biaya bensin /olie 39,628,184 √ 0 Ø
Biaya Parkir / Tol / Retribusi 3,841,000 √ 0 Ø

BIAYA KANTOR
Biaya ATK 85,557,306 √ 76,039,653 Ø
Biaya Foto copy/Percetakan 10,256,885 √ 6,431,549 Ø
Biaya PDAM 5,639,500 √ 1,932,500 Ø
Biaya PLN 89,657,547 √ 77,332,927 Ø
Biaya Telpon 84,709,937 √ 123,311,372 Ø
Biaya Benda Pos/materai 9,308,500 √ 8,774,500 Ø
Biaya pengiriman dokumen 6,924,500 √ 7,070,200 Ø
Biaya Pulsa / HP 0 √ 2,000,000 Ø
Biaya Pendidikan dan Pelatihan 13,250,000 √ 21,000,000 Ø
Biaya RT Kantor(obat,p3k,dsb) 55,353,063 √ 44,047,659 Ø
By. Sewa Kantor 285,145,835 √ 195,166,666 Ø
By. Asuransi 0 √ 0 Ø
Biaya Kantor Lain-lain 232,754,881 √ 223,559,234 Ø
Biaya Potongan transfer/BG 58,500 √ 68,139,231 Ø

PAJAK / SUMBANGAN / IURAN

Biaya PBB 4,329,069 √ 0 Ø
Biaya Sumbangan 1,900,000 √ 6,489,300 Ø
Biaya Iuran bulanan/Keamanan (Pegawalan bank) 1,200,000 √ 0 Ø
Biaya Perijinan/Akte 62,096,737 √ 21,960,700 Ø
Biaya Pajak Lain(Kendaraan&Pajak Daerah lain) 57,890,100 √ 75,242,100 Ø
Biaya Jamuan Tamu / Entertainment 0 √ 2,842,600 Ø
Biaya Jamsostek 604,032,170 √ 384,552,168 Ø

BIAYA BANK
Biaya adm. Bank 11,557,708 √ 20,162,111 Ø
Biaya provisi 149,096,289 √ 159,460,000 Ø

BIAYA PEMELIHARAAN ASET TETAP

Biaya Pemeliharaan Bangunan - Kantor 106,120,348 √ 223,210,844 Ø
Biaya Pemeliharaan Kendaraan 245,418,601 √ 204,406,057 Ø
Biaya Pemeliharaan Inventaris Kantor 82,248,500 √ 94,506,366 Ø
Biaya Pemeliharaan Sarana & Instalasi 16,027,200 √ 0 Ø

BIAYA PENYUSUTAN ASET TETAP

Biaya Penyusutan Kendaraan Kantor 437,923,131 √ 428,346,638 Ø
Biaya Penyusutan Inventaris Kantor 161,626,647 √ 138,605,657 Ø
Biaya Penyusutan Aktiva Lain-Lain (Aktiva Tak Berwujud) 92,500,000 √ 30,000,000 Ø

Jumlah Beban Administrasi Umum 4,225,432,321 (4,225,432,321) 0 3,855,962,046

TO WPL
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index S

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: PENDAPATAN (BEBAN) LAIN LAIN

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

PENDAPATAN /(BEBAN) LAIN-LAIN

Pendapatan Jasa Giro / tabungan / deposito/Bunga 8,040,928 √ (8,040,928) 32,089,779 Ø
Pajak atas Pendapatan Jasa Giro / Bunga Bank (1,515,415) √ (6,417,956) Ø
Beban Bunga Bank (1,842,547,430) √ (1,592,920,787) Ø
Pendapatan / Kerugian Klaim 649,513,501 √ 1,145,134,213 Ø
Pendapatan / Kerugian Lain-lain 3,189,670 √ (21,044,953) Ø
Pajak atas Penghasilan Final 6,840,000 √ 0 Ø

Jumlah Pendapatan (Beban) Lain Lain (1,176,478,746) 1,176,478,746 0 (443,159,705)

TO WPL
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor
 Kertas Kerja Pemeriksaan (KKP)

Index T

KAP. ABC Company PT. STARK INDUSTRI

Registered Public Accountants Addres Stark Tower Lt 10
Jl. Angkasa No 12 -
Audit Period 31 Desember 2021

ACCOUNT: TAKSIRAN PAJAK PENGHASILAN

BOOK PAJE/RJE AUDIT PRIOR YEAR

DESCRIPTION INDEX
31-Dec-20 DR/CR 31-Dec-20 31-Dec-19

TAKSIRAN PAJAK PENGHASILAN 784,105,960 √ (784,105,960) 806,799,000 Ø

Jumlah Taksiran Pajak Penghasilan 784,105,960 (784,105,960) 0 806,799,000

TO WPL
Kesimpulan
Dari hasil pengujian subtantif dan asersi, menurut kami, akun ini telah disajikan secara wajar sesuai dengan SAK ETAP

Note:
√ Balance have been reconciled with general ledger balance. Complied by, Reviewed by,
Ø Balance as according to audit last year.
Dimas Anas
√√ Balance as according to this year audit.
check and cross footing Auditor Supervisor