KOPI AROBI - MOUZA

Laporan LABA-RUGI Komparatif

Per 31 Oktober 2022
Oktober
A. Pendapatan: XXX
A.1. Pendapatan Produk Utama xxx
A.1.1. CUP Drink xxx
A.1.2. Frozen Drink xxx
A.1.3. Retur Penjualan (xxx)
A.2. Pendapatan Produk Tambahan xxx
A.2.1. Penjualan Biapong xxx
A.2.2. Penjualan Sari Roti xxx
A.2.3. Penjualan Brownis xxx
A.2.4. Penjualan Basreng xxx
A.3. HPP Penjualan Produk Tambahan (xxx)
A.3.1. Hpp Biapong (xxx)
A.3.2. Hpp Sari roti (xxx)
A.3.3. Hpp Brownis (xxx)
A.3.4. Hpp Basreng (xxx)
B. Harga Pokok Penjualan : XXX
B.1. Persediaan Awal xxx
B.2. Pembelian (xxx)
B.3. Diskon pembelian xxx
B.4. Ongkos kirim (xxx)
B.5. Retur Pembelian xxx
B.5. Persediaan Akhir (xxx)

C. Laba Kotor XXX

D. Beban (XXX)
D.1. Beban Operasional (xxx)
Biaya Manajemen (xxx)
Beban Gaji (xxx)
Beban Kompensasi Harian (xxx)
Beban Listrik (xxx)
Beban Hutang Barang Dagang (xxx)
Biaya Makan (xxx)
Biaya Akum. Depresiasi Mesin Kopi (xxx)
Biaya Akum. Depresiasi Mesin grinder (xxx)
OPSI PAJAK
Biaya Akum. Depresiasi Mesin Cetak (xxx)
Biaya Akum. Depresiasi Peralatan (xxx)
Biaya Akum. Depresiasi perlengkapan (xxx)
D.2. Beban Administratif (xxx)
Biaya Grab/Gojek/Ojol (xxx)
 D.3. Beban Lain-lain (xxx)
Tisu (xxx)
Cling (xxx)
Pengharum Ruangan (xxx)
Lem Korea (xxx)
Kapur Ajaib (xxx)
Plastik Sampah (xxx)
Spons cuci piring (xxx)
Keranjang sampah kecil (xxx)
Sekop Sampah (xxx)
Sabun (xxx)
Cuci Ac (xxx)
F. Keuntungan dan Kerugian tak direncanakan XXX/(XXX)
F.1. Biaya Servis mesin kopi (xxx)
F.2. Kerugian kerusakan bahan baku di gudang (xxx)
F.3. Kerugian kehilangan barang gudang (xxx)
F.4. Keuntungan Penjualan Mesin grinder xxx
G. Laba Sebelum Pajak XXX
H. Pajak (Tarif UMKM : 0,5% dari Pendapatan) (xxx)
I. LABA/RUGI BERSIH XXX/(XXX)
September
XXX
xxx
xxx
xxx
(xxx)
xxx
xxx
xxx
xxx
xxx
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
XXX
xxx
(xxx)
xxx
(xxx)
xxx
(xxx)

XXX
(XXX)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
(xxx)
XXX/(XXX)
(xxx)
(xxx)
(xxx)
xxx
XXX
(xxx)
XXX/(XXX)
 KOPI AROBI - MOUZA
Catatan Atas Laporan Keuangan
Per 31 Oktober 2022
A. Pendapatan
Pendapatan mencakup pendapatan operasional yang berasal dari produk utama usaha Kopi Arobi
dan pendapatan non-operasional yang berasal dari luar produk utama, biasanya berupa penjualan titipan.
semua jenis produk bersifat penjualan yang regular terencana, karena itu dapat diakui sebagai pendapatan regular.

B. Harga Pokok Penjualan

C. Laba Kotor

D. Beban

F. Keuntungan dan Kerugian tak direncanakan

G. Laba Sebelum Pajak

H. Pajak (Tarif UMKM : 0,5% dari Pendapatan)

I. LABA/RUGI BERSIH
aha Kopi Arobi
ualan titipan. GAJI POKOK MASING2
pendapatan regular. BIAYA MMNJMN 1,2 + 4 PERSEN DARI
LISTRIK MASING2
MASING2
1,2 + 4 PERSEN DARI OMSET KOTOR
MASING2
Keterangan : Air dan Lid Plastic Cup adalah biaya overhead
Es Batu Mixed Milk Espresso
NO Nama Produk
Q (gr) Harga Q (ml) Harga Q (ml)
1 ES Kopi Susu 150 Rp 228.31 160 Rp 5,370.13 60
2 Es Kopi Hitam 150 Rp 228.31
3 Es Kopi Gula aren 150 Rp 228.31 160 Rp 5,370.13 60
4 Es Kopi Rum Tujuh Belas 150 Rp 228.31 160 Rp 5,370.13 60
5 Es Kopi Regal 150 Rp 228.31 160 Rp 5,370.13 60
6 Es Vanilla Regal 150 Rp 228.31 160 Rp 5,370.13
7 ES Hazelnut Regal 150 Rp 228.31 160 Rp 5,370.13
8 Es Caramel Regal 150 Rp 228.31 160 Rp 5,370.13
9 Es Rum Regal Tujuh Belas 150 Rp 228.31 160 Rp 5,370.13
10 Es Vanilla Oreo 150 Rp 228.31 160 Rp 5,370.13
11 Es Hazelnut Oreo 150 Rp 228.31 160 Rp 5,370.13
12 Es Caramel Oreo 150 Rp 228.31 160 Rp 5,370.13
13 Es Rum Oreo Tujuh Belas 150 Rp 228.31 160 Rp 5,370.13
14 Es Kopi Lotus 150 Rp 228.31 160 Rp 5,370.13 60
15 Es Vanilla Lotus 150 Rp 228.31 160 Rp 5,370.13
16 Es Hazelnut Lotus 150 Rp 228.31 160 Rp 5,370.13
17 Es Caramel Lotus 150 Rp 228.31 160 Rp 5,370.13
18 Es Rum Lotus Tujuh Belas 150 Rp 228.31 160 Rp 5,370.13
19 ICE Creamy Latte 150 Rp 228.31 160 Rp 5,370.13 60
20 ICE Hazelnut Latte 150 Rp 228.31 160 Rp 5,370.13 60
21 ICE Caramel Latte 150 Rp 228.31 160 Rp 5,370.13 60
22 ES Kopi Cokelat 150 Rp 228.31 160 Rp 5,370.13 60
23 Es Susu Cokelat 150 Rp 228.31 160 Rp 5,370.13
24 Es Cokelat Hazelnut 150 Rp 228.31 160 Rp 5,370.13
25 ES Cokelat Caramel 150 Rp 228.31 160 Rp 5,370.13
26 Es Cokelat Regal 150 Rp 228.31 160 Rp 5,370.13
27 Es Cokelat Lotus 150 Rp 228.31 160 Rp 5,370.13
28 ICE Matcha Milk 150 Rp 228.31 160 Rp 5,370.13
29 ICE Taro Milk 150 Rp 228.31 160 Rp 5,370.13
30 ICE Redvelvet Milk 150 Rp 228.31 160 Rp 5,370.13
31 ES Kopi Pandan 150 Rp 228.31 160 Rp 5,370.13 60
32 ES Pandan Regal 150 Rp 228.31 160 Rp 5,370.13
33 ES Kopi Pandan Regal 150 Rp 228.31 160 Rp 5,370.13 60
34 Kopi Hitam Panas 60
35 Kopi Susu Panas 60
36 Kopi Cokelat Panas 150 Rp 5,034.50 60
37 Cokelat Panas 100 Rp 3,356.33
Espresso SKM Simple Syrup Air Putih/panas Ristretto
Harga Q (ml) Harga Q (ml) Harga Q (ml) Harga Q (ml)
Rp 2,720.00 50 Rp 1,287.14
30 Rp 755.98 180 60
Rp 2,720.00
Rp 2,720.00 10 Rp 251.99
Rp 2,720.00

10 Rp 251.99
10 Rp 251.99

10 Rp 251.99
10 Rp 251.99
10 Rp 251.99
10 Rp 251.99
Rp 2,720.00

10 Rp 251.99
10 Rp 251.99
10 Rp 251.99
Rp 2,720.00 30 Rp 755.98
Rp 2,720.00 10 Rp 251.99
Rp 2,720.00 10 Rp 251.99
Rp 2,720.00
40 Rp 1,029.71 20 Rp 503.99
40 Rp 1,029.71
40 Rp 1,029.71
40 Rp 1,029.71 20 Rp 503.99
40 Rp 1,029.71 20 Rp 503.99
40 Rp 1,029.71 20 Rp 503.99
40 Rp 1,029.71 20 Rp 503.99
40 Rp 1,029.71 20 Rp 503.99
Rp 2,720.00

Rp 2,720.00
Rp 2,720.00 20 Rp 503.99 100 60
Rp 2,720.00 50 Rp 1,287.14 100
Rp 2,720.00 100
40 Rp 1,029.71 10 Rp 251.99 100
Ristretto Palm Sugar Davinchi Caramel Davinchi Hazelnut Davinchi Mur
Harga Q (ml) Harga Q (ml) Harga Q (ml) Harga Q (ml)

Rp 2,720.00
40 Rp 2,800.00
25
40 Rp 2,800.00
40 Rp 2,800.00
20 Rp 3,866.67
20 Rp 3,866.67
20

20 Rp 3,866.67
20 Rp 3,866.67
20
40 Rp 2,800.00
40 Rp 2,800.00
20 Rp 3,866.67
20 Rp 3,866.67
20

25 Rp 4,833.33
20 Rp 3,866.67

20 Rp 3,866.67
20 Rp 3,866.67

40 Rp 2,800.00

Rp 2,720.00
5 Rp 966.67
Davinchi Mur Davinchi Vanilla Regal Lotus Oreo
Harga Q (ml) Harga Q (Scoop) Harga Q (Scoop) Harga Q (Scoop)

Rp 4,833.33
1 Rp 1,182.07
1 Rp 1,182.07
1 Rp 1,182.07
1 Rp 1,182.07
Rp 3,866.67 1 Rp 1,182.07
20 Rp 3,866.67 1
1
1
Rp 3,866.67 1
1 Rp 1,890.00
1 Rp 1,890.00
1 Rp 1,890.00
1 Rp 1,890.00
Rp 3,866.67 1 Rp 1,890.00

1 Rp 1,182.07
1 Rp 1,890.00

1 Rp 1,182.07
1 Rp 1,182.07
Oreo Cokelat Topping Os premix coklat Os premix Matcha Os premix Taro
Harga Q (ml) Harga Q (ml) Harga Q (ml) Harga Q (ml)

Rp 1,125.00
Rp 1,125.00
Rp 1,125.00
Rp 1,125.00

40 Rp 1,269.23
60 Rp 2,092.80
60 Rp 2,092.80
60 Rp 2,092.80
60 Rp 2,092.80
60 Rp 2,092.80
60 Rp 4,400.00
60

40 Rp 1,269.23
40 Rp 1,395.20
Os premix Taro Os Premix Redvelvet Sirup Pandan Sedotan paper Sedotan
Plastic Seal
Harga Q (ml) Harga Q (ml) Harga cup plastic cup
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 50.00 Rp 115.38
Rp 1,200.00 Rp 50.00 Rp 115.38
60 Rp 1,000.00 Rp 50.00 Rp 115.38
40 Rp 3,600.00 Rp 50.00 Rp 115.38
40 Rp 3,600.00 Rp 50.00 Rp 115.38
40 Rp 3,600.00 Rp 50.00 Rp 115.38
Rp 50.00
Rp 50.00
Rp 50.00
Rp 50.00
 Kemasan Biskuit Lotus Harga pokok
Harga Jual
Plastic cup Paper cup Lid paper cup Keping produksi
Rp 1,250.00 Rp 11,020.97 Rp 20,000.00
Rp 1,250.00 Rp 5,119.68 Rp 22,000.00
Rp 1,250.00 Rp 12,533.82 Rp 23,000.00
Rp 1,250.00 Rp 14,819.15 Rp 25,000.00
Rp 1,250.00 Rp 13,715.89 Rp 25,000.00
Rp 1,250.00 Rp 10,995.89 Rp 23,000.00
Rp 1,250.00 Rp 12,314.55 Rp 25,000.00
Rp 1,250.00 Rp 12,314.55 Rp 25,000.00
Rp 1,250.00 Rp 12,062.55 Rp 25,000.00
Rp 1,250.00 Rp 12,257.48 Rp 26,000.00
Rp 1,250.00 Rp 12,257.48 Rp 26,000.00
Rp 1,250.00 Rp 12,257.48 Rp 26,000.00
Rp 1,250.00 Rp 12,257.48 Rp 26,000.00
Rp 1,250.00 Rp 5,250.00 Rp 19,673.82 Rp 30,000.00
Rp 1,250.00 Rp 5,250.00 Rp 16,953.82 Rp 28,000.00
Rp 1,250.00 Rp 5,250.00 Rp 18,272.48 Rp 30,000.00
Rp 1,250.00 Rp 5,250.00 Rp 18,272.48 Rp 30,000.00
Rp 1,250.00 Rp 13,022.48 Rp 30,000.00
Rp 1,250.00 Rp 10,489.80 Rp 23,000.00
Rp 1,250.00 Rp 14,819.15 Rp 25,000.00
Rp 1,250.00 Rp 13,852.48 Rp 25,000.00
Rp 1,250.00 Rp 11,003.05 Rp 23,000.00
Rp 1,250.00 Rp 10,640.32 Rp 23,000.00
Rp 1,250.00 Rp 14,003.00 Rp 25,000.00
Rp 1,250.00 Rp 14,003.00 Rp 25,000.00
Rp 1,250.00 Rp 11,822.39 Rp 25,000.00
Rp 1,250.00 Rp 5,250.00 Rp 17,780.32 Rp 30,000.00
Rp 1,250.00 Rp 12,947.52 Rp 25,000.00
Rp 1,250.00 Rp 9,747.52 Rp 25,000.00
Rp 1,250.00 Rp 9,547.52 Rp 25,000.00
Rp 1,250.00 Rp 13,333.82 Rp 25,000.00
Rp 1,250.00 Rp 14,595.89 Rp 25,000.00
Rp 1,250.00 Rp 14,515.89 Rp 27,000.00
Rp 1,100.00 Rp 1,100.00 Rp 8,193.99 Rp 20,000.00
Rp 1,100.00 Rp 1,100.00 Rp 7,223.81 Rp 20,000.00
Rp 1,100.00 Rp 1,100.00 Rp 11,273.73 Rp 22,000.00
Rp 1,100.00 Rp 1,100.00 Rp 8,283.24 Rp 22,000.00
Laba Sesudah Harga % Hpp terhadap
pokok produksi harga jual
Rp 8,979.03 55.1
Rp 16,880.32 23.3
Rp 10,466.18 54.5
Rp 10,180.85 59.3
Rp 11,284.11 54.9
Rp 12,004.11 47.8
Rp 12,685.45 49.3
Rp 12,685.45 49.3
Rp 12,937.45 48.3
Rp 13,742.52 47.1
Rp 13,742.52 47.1
Rp 13,742.52 47.1
Rp 13,742.52 47.1
Rp 10,326.18 65.6
Rp 11,046.18 60.5
Rp 11,727.52 60.9
Rp 11,727.52 60.9
Rp 16,977.52 43.4
Rp 12,510.20 45.6
Rp 10,180.85 59.3
Rp 11,147.52 55.4
Rp 11,996.95 47.8
Rp 12,359.68 46.3
Rp 10,997.00 56.0
Rp 10,997.00 56.0
Rp 13,177.61 47.3
Rp 12,219.68 59.3
Rp 12,052.48 51.8
Rp 15,252.48 39.0
Rp 15,452.48 38.2
Rp 11,666.18 53.3
Rp 10,404.11 58.4
Rp 12,484.11 53.8
Rp 11,806.01 41.0
Rp 12,776.19 36.1
Rp 10,726.27 51.2
Rp 13,716.76 37.7
 Kuantitas Notasi Harga / Harga
No. Nama Produk NOTE normal disesuaik Satuan
Produk /Unit
per unit an resep
komposisi amount notasi amount notasi Harga
1 Es Batu 3.285 kg 3285 gram 150 g Rp 228.31 Rp 5,000
2 Mixed Milkuht 1000 ml 1000 ml 160 ml Rp 5,370 Rp 17,583
fn 380 g 362 ml Rp 16,145
150 ml Rp 5,034
100 ml Rp 3,356
3 Espresso 1 kg 1000 gram 16 g Rp 2,720 Rp 170,000
4 Simple Syrup 5 kg 3571.5 ml 10 ml Rp 252 Rp 90,000
20 ml Rp 504
30 ml Rp 756
5 SKM 490 g 462.264 ml 40 ml Rp 1,030 Rp 11,900
50 ml Rp 1,287
6 Air Putih/Aoverhead 1 galon overhead overhead overhead
7 Ristretto 1 kg 1000 gram 8g Rp 1,360 Rp 170,000
8 Palm Sugar 1.3 Kg 1000 ml 40 ml Rp 2,800 Rp 70,000
9 Davinchi Caramel 750 ml 750 ml 5 ml Rp 967 Rp 145,000
20 ml Rp 3,867
25 ml Rp 4,833
10 Davinchi Hazelnut 750 ml 750 ml 20 ml Rp 3,867 Rp 145,000
25 ml Rp 4,833
11 Davinchi Mur 750 ml 750 ml 20 ml Rp 3,867 Rp 145,000
25 ml Rp 4,833
12 Davinchi Vanilla 750 ml 750 ml 20 ml Rp 3,867 Rp 145,000
25 ml Rp 4,833
13 Biskuit Regal 230 g 230 gram 15 g Rp 1,182 Rp 18,125
14 Biskuit Lotus 250 g 250 gram 15 g Rp 1,890 Rp 31,500
15 Biskuit Lotus Keping 156 g 156 gram 1 keping Rp 5,250 Rp 63,000
16 Biskuit Oreo 1 kg 1000 gram 15 g Rp 1,125 Rp 75,000
17 Cokelat Topping 1.3 kg 945.454 ml 40 ml Rp 1,269 Rp 30,000
18 Os Premix Cokelat 2.5 kg 2500 gram 12 g Rp 2,093 Rp 436,000
8g Rp 1,395 Rp 436,000
19 Os Premix Matcha 250 g 250 gram 5g Rp 4,400 Rp 220,000
20 Os Premix Taro 1 kg 1000 gram 3g Rp 1,200 Rp 400,000
21 Os Premix Redvelved 500 g 500 gram 1g Rp 1,000 Rp 500,000
22 Sirup Pandan 1.3 kg 1000 ml 40 g Rp 3,600 Rp 90,000
23 Plastic Seal 130 ml 13000 m 12.5 cm Rp 115 Rp 120,000
24 sedotan 1000 1 batang Rp 50 Rp 50,000
Harga Per 1
ml/g

Rp skm 50ml : 53 gram

Rp 1.52
Rp 33.56 mm Rp 82,163
fn 40 ml 42 gram

Rp 170.00
Rp 25.20 simp. Syrp 40 ml 56 gram

Rp 25.74

Rp 170.00
Rp 70.00 Palm Sugar40 ml 52 gram
Rp 193.33

Rp 193.33

Rp 193.33

Rp 193.33

Rp 78.80
Rp 126.00
Rp 5,250.00
Rp 75.00
Rp 31.73 cok. Top 40 ml 55 gram
Rp 174.40
Rp 174.40
Rp 880.00
Rp 400.00
Rp 1,000.00
Rp 90.00 sirup pand40 ml 52.2 gram
Rp 9.23
Rp 50.00