TUGAS BUDGETING

Nama : Abyanshah S Fariz Iqbal K.R

NIM : 20111194 20111253
Kelas : 20PA3
Mata Kuliah : Penganggaran
Dosen : Arief Widijatmoko, SE, MMT, CA, Ak

Jenis Industri : Food And Beverage

Merek (bila ada) : JAMUNYA
Uraian produk : Produk minuman sehat kekinian yang dikemas menarik agar dapat dinikmati sel
Uraian proses :
 Matthew R.S M. Ivan Al Faris
20111221 20111223

k agar dapat dinikmati seluruh kalangan

PT. BERSINAR BERMANFAAT
TAHUN 2022 P Q

ANGGARAN PENJUALAN - HARGA

TYPE JAN FEB MAR APR MEI JUN JUL AGS SEP OKT

PRODUK 1
PENJUALAN DISTRIBUTOR 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000
PENJUALAN RETAIL 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000

TYPE JAN FEB MAR APR MEI JUN JUL AGS SEP OKT

PEODUK 2
PENJUALAN DISTRIBUTOR 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000 10,000
PENJUALAN RETAIL 14,000 14,000 14,000 14,000 14,000 14,000 14,000 14,000 14,000 14,000
Sumber: Data Perusahaan

TYPE JAN FEB MAR APR MEI JUN JUL AGS SEP OKT

PEODUK 3
PENJUALAN DISTRIBUTOR 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000 15,000
PENJUALAN RETAIL 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000 20,000

ANGGARAN PENJUALAN - KUANTITAS

TYPE JAN FEB MAR APR MEI JUN JUL AGS SEP OKT

PRODUK 1
PENJUALAN DISTRIBUTOR 3,000 2,850 2,550 3,150 3,150 3,300 2,850 2,550 2,250 3,150
PENJUALAN RETAIL 1,000 950 850 750 1,050 1,100 950 850 750 1,050
 SUB TOTAL PENJUALAN 4,000 3,800 3,400 3,900 4,200 4,400 3,800 3,400 3,000 4,200

TYPE JAN FEB MAR APR MEI JUN JUL AGS SEP OKT

PRODUK 2
PENJUALAN DISTRIBUTOR 900 909 918 927 937 946 955 965 975 984
PENJUALAN RETAIL 800 808 816 824 832 841 849 858 866 875
SUB TOTAL PENJUALAN 1,700 1,717 1,734 1,752 1,769 1,787 1,805 1,823 1,841 1,859
Sumber: Data Perusahaan

TYPE JAN FEB MAR APR MEI JUN JUL AGS SEP OKT

PRODUK 3 3,483 3,117 2,750 3,850

PENJUALAN DISTRIBUTOR 475 425 375 525 550 575 475 425 375 525
PENJUALAN RETAIL 190 170 150 210 220 230 190 170 150 210
SUB TOTAL PENJUALAN 665 595 525 735 770 805 665 595 525 735
3 12 6 11
ANGGARAN PENJUALAN - NILAI PENJUALAN - Harga x Kuantitas

TYPE JAN FEB MAR APR MEI JUN JUL AGS SEP OKT

PRODUK 1
PENJUALAN DISTRIBUTOR 27,000,000 25,650,000 22,950,000 28,350,000 28,350,000 29,700,000 25,650,000 22,950,000 20,250,000 28,350,000
PENJUALAN RETAIL 12,000,000 11,400,000 10,200,000 9,000,000 12,600,000 13,200,000 11,400,000 10,200,000 9,000,000 12,600,000

SUB TOTAL PENJUALAN 39,000,000 37,050,000 33,150,000 37,350,000 40,950,000 42,900,000 37,050,000 33,150,000 29,250,000 40,950,000

TYPE JAN FEB MAR APR MEI JUN JUL AGS SEP OKT

PRODUK 2
PENJUALAN DISTRIBUTOR 9,000,000 9,090,000 9,180,900 9,272,709 9,365,436 9,459,090 9,553,681 9,649,218 9,745,710 9,843,167
PENJUALAN RETAIL 11,200,000 11,312,000 11,425,120 11,539,371 11,654,765 11,771,313 11,889,026 12,007,916 12,127,995 12,249,275
 SUB TOTAL PENJUALAN 20,200,000 20,402,000 20,606,020 20,812,080 21,020,201 21,230,403 21,442,707 21,657,134 21,873,705 22,092,443

TYPE JAN FEB MAR APR MEI JUN JUL AGS SEP OKT

PRODUK 3
PENJUALAN DISTRIBUTOR 7,125,000 6,375,000 5,625,000 7,875,000 8,250,000 8,625,000 7,125,000 6,375,000 5,625,000 7,875,000
PENJUALAN RETAIL 3,800,000 3,400,000 3,000,000 4,200,000 4,400,000 4,600,000 3,800,000 3,400,000 3,000,000 4,200,000
SUB TOTAL PENJUALAN 10,925,000 9,775,000 8,625,000 12,075,000 12,650,000 13,225,000 10,925,000 9,775,000 8,625,000 12,075,000

TOTAL 70,125,000 67,227,000 62,381,020 70,237,080 74,620,201 77,355,403 69,417,707 64,582,134 59,748,705 75,117,443

ASUMSI
HARGA Produk 1 Produk 2 Produk 2
Harga per unit - DISTRIBUTOR 9,000 10,000 15,000
Harga per unit - RETAIL 12,000 14,000 20,000

KUANTITAS Produk 1 Produk 2 Produk 3

Kuantitas - Distributor 3000 900 500
Kuantitas - Retail 1000 800 200

Perubahan kuantitas setiap produk Produk 1 95.00% 85.00% 75.00% 105.00% 110.00% 115.00%
Produk 2 Distributor 100.00% 101.00% Digunakan dalam perhitungan kuantitas penjualan distributor
Retail 1.00% Digunakan dalam perhitungan kuantitas penjualan retail

Catatan:
1. Penjualan dilakukan kepada reseller
HARGA

TYPE JAN FEB MAR APR MEI JUN JUL AGS SEP OKT

PRODUK 1
PENJUALAN DISTRIBUTOR 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000 9,000
PENJUALAN RETAIL 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000 12,000

HARGA SETELAH DISKON

TYPE JAN FEB MAR APR MEI JUN JUL AGS SEP OKT

PRODUK 1
PENJUALAN DISTRIBUTOR 8,550 450 450 450 450 450 450 450 450 450
PENJUALAN RETAIL 11,160 840 840 840 840 840 840 840 840 840
Nilai diskon 5% 8% 12%
7%

HARGA SETELAH DISKON

TYPE JAN FEB MAR APR MEI JUN JUL AGS SEP OKT

PRODUK 1
PENJUALAN DISTRIBUTOR 450 8,550 8,550 8,550 8,550 - - - - -
PENJUALAN RETAIL 840 11,160 11,160 11,160 11,160 #VALUE! #VALUE! #VALUE! #VALUE! #VALUE!
10% 8% 12%
NOV DES

9,000 9,000
12,000 12,000

NOV DES

10,000 10,000
14,000 14,000

NOV DES

15,000 15,000
20,000 20,000

NOV DES 2022

3,300 3,450 35,550

1,100 1,150 11,550
 4,400 4,600 47,100

NOV DES 2022

994 1,004 11,414

884 893 10,146
1,878 1,897 21,560

NOV DES 2022

550 575 5,850

220 230 2,340
770 805 8,190

NOV DES 2022

29,700,000 31,050,000 319,950,000

13,200,000 13,800,000 138,600,000

42,900,000 44,850,000 458,550,000

NOV DES 2022

9,941,599 10,041,015 114,142,527

12,371,768 12,495,485 142,044,034
22,313,367 22,536,501 256,186,561

NOV DES 2022

8,250,000 8,625,000 87,750,000

4,400,000 4,600,000 46,800,000
12,650,000 13,225,000 134,550,000

77,863,367 80,611,501 849,286,561

NOV DES

9,000 9,000
 12,000 12,000

NOV DES

450 450
840 840

NOV DES

- -
#VALUE! #VALUE!
PT. BERSINAR BERMANFAAT
TAHUN 2022

ANGGARAN PEMBELIAN - HARGA

TYPE JAN FEB MAR APR MEI JUN JUL AGS SEP OKT NOV

PRODUK 1

HARGA PEMBELIAN 6,750 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000 6,000

TYPE JAN FEB MAR APR MEI JUN JUL AGS SEP OKT NOV

PRODUK 2

HARGA PEMBELIAN 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000 7,000

Sumber:

ANGGARAN PEMBELIAN - KUANTITAS

TYPE JAN FEB MAR APR MEI JUN JUL AGS SEP OKT NOV

PRODUK 1
PENJUALAN 4,000 3,800 3,400 3,900 4,200 4,400 3,800 3,400 3,000 4,200 4,400
SALDO AWAL 200 190 170 390 210 220 190 170 150 210 220
BARANG TERSEDIA DIJUAL 4,200 3,990 3,570 4,290 4,410 4,620 3,990 3,570 3,150 4,410 4,620
SALDO AKHIR 190 170 195 420 220 190 170 150 210 220 230
PEMBELIAN 4,390 4,160 3,765 4,710 4,630 4,810 4,160 3,720 3,360 4,630 4,850

TYPE JAN FEB MAR APR MEI JUN JUL AGS SEP OKT NOV

PRODUK 2
PENJUALAN 1,700 1,717 1,734 1,752 1,769 1,787 1,805 1,823 1,841 1,859 1,878
SALDO AWAL 85 86 87 175 88 89 90 91 92 93 94
1,615 1,631 1,647 1,576 1,681 1,697 1,714 1,731 1,749 1,766 1,784
SALDO AKHIR 86 87 88 177 89 90 91 92 93 94 95
PEMBELIAN 1,701 1,718 1,735 1,753 1,770 1,788 1,805 1,824 1,842 1,860 1,879
Sumber: 28.35
29
1740
ASUMSI PERSEDIAAN 5% 5% 5% 10% 5% 5% 5% 5% 5% 5% 5%

ISI / COLI
PRODUK 1 48 pcs
PRODUK 2 60 pcs
DES

6,000

DES

7,000

DES

4,600
230
4,830
0
 4,830

DES

1,897
95
1,802
0
1,802

5%
PT. BERSINAR BERMANFAAT
TAHUN 2022
ANGGARAN BEBAN PENJUALAN

JUMLAH JAN FEB MAR APR MEI JUN JUL AGS SEP OKT NOV DES
GAJI TENAGA PENJUALAN 3,000,000 3,000,000 3,000,000 3,000,000 6,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000

KOMISI SALES JAN FEB MAR APR MEI JUN JUL AGS SEP OKT NOV DES
TOTAL PENJUALAN 70,125,000 67,227,000 62,381,020 70,237,080 74,620,201 77,355,403 69,417,707 64,582,134 59,748,705 75,117,443 77,863,367 80,611,501

PERSENTASE PEMBAYARAN JAN FEB MAR APR MEI JUN JUL AGS SEP OKT NOV DES
0 s/d 25 hari 0.75% 30% 25% 45% 40% 20% 10% 30% 40% 35% 30% 25% 15%
26 s/d 40 hari 0.65% 50% 60% 40% 35% 20% 25% 30% 25% 40% 50% 55% 35%
41 s/d 60 hari 0.50% 20% 15% 15% 25% 60% 65% 40% 35% 25% 20% 20% 50%

ASUMSI PEMBAYARAN JAN FEB MAR APR MEI JUN JUL AGS SEP OKT NOV DES
0 s/d 25 hari 0.75% 21,037,500 16,806,750 28,071,459 28,094,832 14,924,040 7,735,540 20,825,312 25,832,854 20,912,047 22,535,233 19,465,842 12,091,725
26 s/d 40 hari 0.65% 35,062,500 40,336,200 24,952,408 24,582,978 14,924,040 19,338,851 20,825,312 16,145,534 23,899,482 37,558,721 42,824,852 28,214,025
41 s/d 60 hari 0.50% 14,025,000 10,084,050 9,357,153 17,559,270 44,772,121 50,281,012 27,767,083 22,603,747 14,937,176 15,023,489 15,572,673 40,305,750

PERHITUNGAN KOMISI JAN FEB MAR APR MEI JUN JUL AGS SEP OKT NOV DES
0 s/d 25 hari 0.75% 157,781 126,051 210,536 210,711 111,930 58,017 156,190 193,746 156,840 169,014 145,994 90,688
26 s/d 40 hari 0.65% 227,906 262,185 162,191 159,789 97,006 125,703 135,365 104,946 155,347 244,132 278,362 183,391
41 s/d 60 hari 0.50% 70,125 50,420 46,786 87,796 223,861 251,405 138,835 113,019 74,686 75,117 77,863 201,529
TOTAL KOMISI YG DITERIMA 455,813 438,656 419,512 458,297 432,797 435,124 430,390 411,711 386,873 488,263 502,219 475,608

JAN FEB MAR APR MEI JUN JUL AGS SEP OKT NOV DES
BIAYA PROMOSI
2,000,000 2,000,000 2,000,000 2,000,000
GRAND TOTAL 5,455,813 3,438,656 3,419,512 5,458,297 6,432,797 3,435,124 3,430,390 5,411,711 3,386,873 3,488,263 3,502,219 5,475,608

JAN FEB MAR APR MEI JUN JUL AGS SEP OKT NOV DES
JUMLAH PROMOSI
1 1 1 1

GAJI TENAGA PENJUALAN 3,000,000 3,000,000 3,000,000 3,000,000 6,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000 3,000,000
JUMLAH TENAGA PENJUALAN 1 1 1 1 1 1 1 1 1 1 1 1
PT. BERSINAR BERMANFAAT
TAHUN 2022
ANGGARAN BEBAN ADM & UMUM

JAN FEB MAR APR MEI JUN JUL AGS SEP OKT NOV DES
GAJI KARYAWAN 15,000,000.00 15,000,000.00 15,000,000.00 15,000,000.00 15,000,000.00 15,000,000.00 15,000,000.00 15,000,000.00 15,000,000.00 15,000,000.00 15,000,000.00 15,000,000.00

BIAYA LISTRIK 2,000,000.00 1,650,000.00 2,000,000.00 1,800,000.00 2,000,000.00 1,800,000.00 2,000,000.00 2,000,000.00 1,800,000.00 2,000,000.00 1,800,000.00 2,000,000.00

PDAM 250,000.00 200,000.00 250,000.00 220,000.00 250,000.00 220,000.00 250,000.00 250,000.00 220,000.00 250,000.00 220,000.00 250,000.00

AIR MINUM 300,000.00 270,000.00 300,000.00 300,000.00 300,000.00 300,000.00 300,000.00 300,000.00 300,000.00 300,000.00 300,000.00 300,000.00
ATK 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00 150,000.00
BIAYA LAIN 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00 100,000.00
BEBAN ADMINISTRASI DAN UMUM 17,800,000 17,370,000 17,800,000 17,570,000 17,800,000 17,570,000 17,800,000 17,800,000 17,570,000 17,800,000 17,570,000 17,800,000
PT. BERSINAR BERMANFAAT
TAHUN 2022
ANGGARAN LABA RUGI

KETERANGAN JAN FEB MAR APR MEI JUN JUL AGS SEP OKT NOV DES 2022

PENUALAN 70,125,000 67,227,000 62,381,020 70,237,080 74,620,201 77,355,403 69,417,707 64,582,134 59,748,705 75,117,443 77,863,367 80,611,501 849,286,561 100%

PEMBELIAN 39,121,950 36,985,010 34,735,260 40,532,842 40,169,379 41,373,273 37,598,406 35,084,790 33,052,438 40,801,362 42,251,576 41,592,631 463,298,916 54.55% 65%

LABA KOTOR 31,003,050 30,241,991 27,645,760 29,704,238 34,450,822 35,982,130 31,819,301 29,497,344 26,696,268 34,316,080 35,611,791 39,018,870 385,987,645 45.45% 35%

BEBAN PENJUALAN 5,455,813 3,438,656 3,419,512 5,458,297 6,432,797 3,435,124 3,430,390 5,411,711 3,386,873 3,488,263 3,502,219 5,475,608 52,335,263 6.16% 10%

BEBAN ADM & UMUM 17,800,000 17,370,000 17,800,000 17,570,000 17,800,000 17,570,000 17,800,000 17,800,000 17,570,000 17,800,000 17,570,000 17,800,000 212,250,000 24.99% 20%

LABA OPERASI 7,747,238 9,433,334 6,426,248 6,675,941 10,218,025 14,977,006 10,588,911 6,285,633 5,739,395 13,027,817 14,539,572 15,743,262 121,402,382 14.29% 5%

Aktual Seilisih aktual dg anggaran 3.75% 15.05 15.2

PENUALAN 60,000,000 (10,125,000) U

PEMBELIAN 33,000,000 (6,121,950) F

27,000,000

25,000,000

2,000,000
PT. BERSINAR BERMANFAAT
TAHUN 2022
ANGGARAN KAS

PEMBAYARAN
PEMBAYARAN
KETERANGAN BULAN BULAN KEDUA JAN FEB MAR APR MEI JUN JUL AGS SEP OKT NOV DES KUMULATIF
PERTAMA

PENJUALAN 80% 20% 70,125,000 67,227,000 62,381,020 70,237,080 74,620,201 77,355,403 69,417,707 64,582,134 59,748,705 75,117,443 77,863,367 80,611,501 849,286,562

PENERIMAAN KAS

PENERIMAAN KAS DI BULAN PERTAMA 56,100,000 53,781,600 49,904,816 56,189,664 59,696,161 61,884,322 55,534,166 51,665,707 47,798,964 60,093,954 62,290,694 64,489,200 679,429,249

PENERIMAAN KAS DI BULAN KEDUA 60,000,000 14,025,000 13,445,400 12,476,204 14,047,416 14,924,040 15,471,081 13,883,541 12,916,427 11,949,741 15,023,489 15,572,673 213,735,012

SUB TOTAL 116,100,000 67,806,600 63,350,216 68,665,868 73,743,577 76,808,363 71,005,246 65,549,249 60,715,391 72,043,695 77,314,182 80,061,874 893,164,261

PEMBELIAN 20% 80% 39,121,950 36,985,010 34,735,260 40,532,842 40,169,379 41,373,273 37,598,406 35,084,790 33,052,438 40,801,362 42,251,576 41,592,631 463,298,917

PENGELUARAN KAS

PENGELUARAN KAS 76,978,050 30,821,591 28,614,956 28,133,026 33,574,198 35,435,090 33,406,840 30,464,459 27,662,953 31,242,333 35,062,606 38,469,243 429,865,345

BEBAN PENJUALAN 5,455,813 3,438,656 3,419,512 5,458,297 6,432,797 3,435,124 3,430,390 5,411,711 3,386,873 3,488,263 3,502,219 5,475,608 52,335,263

BEBAN ADM & UMUM 17,800,000 17,370,000 17,800,000 17,570,000 17,800,000 17,570,000 17,800,000 17,800,000 17,570,000 17,800,000 17,570,000 17,800,000 212,250,000

JUMLAH PENGELUARAN KAS 100,233,863 51,630,247 49,834,469 51,161,323 57,806,995 56,440,214 54,637,230 53,676,170 48,619,826 52,530,596 56,134,825 61,744,851 694,450,608

PENERIMAAN KAS BERSIH 15,866,138 16,176,353 13,515,747 17,504,546 15,936,582 20,368,149 16,368,016 11,873,079 12,095,565 19,513,099 21,179,357 18,317,023 198,713,653

15,866,138 32,042,491 45,558,238 63,062,784 78,999,366 99,367,515 115,735,531 127,608,610 139,704,174 159,217,273 180,396,630 198,713,653

Asusmsi Pembayaran di bulan pertama 60%

Asusmsi Pembayaran di bulan kedua 40%

Anggara kas didasarkan pada aktivitas peneriman dan pembayaran kas pada bisnis yang anda gunakan dalam tugas ini.