ANALISIS LAPORAN KEUANGAN (LABA RUGI) DENGAN SKALA

INDUSTRI DARI PERUSAHAAN PT. ABC

OLEH KELOMPOK 2 :
AJI HAVIZ (2115100039) M FADLAN IRFAN DAMANIK (2115100002)
AULIYA CANDI PRAMANA (2115100016) MASTIKA SIHOMBING (2115100085)
RARA IVANKA (2115100015) KRISTIN NATALIA DOLOKSARIBU
PUTRI MELANI (2115100062) (2115100127)
HASBIYANA HAUDI NST (2115100053) AZWAN BASTIAN (2115100024)
ELISA CICI PRISILIA (2115100038) RANI FITRIA (2115100049)
PUTRI MEIRISKA AHMAD (2115100093) DELLA CHASTIKA (2115100032)
WIWIK APRIANI (2115100046) ABEL DESIYANTI MANIK (2115100134))

PROGARAM STUDI AKUNTANSI

FAKULTAS SOSIAL SAINS
UNIVERSITAS PEMBANGUNAN PANCA BUDI
MEDAN
2023
 PENJABARAN LABA RUGI PT. ABC SKALA INDUSTRI
(MANUFAKTUR)

 COST OF GOOD SOLDS BUDGET – ANGGARAN BIAYA PENJUALAN

Sales 450.000.000
Sales return (30.000.000)
Net sales 420.000.000
Finished good 1/1 (awal) 30.000.000

 MANUFACTURING COST – BIAYA PRODUKSI

Raw material 15.000.000
Raw material purchased 75.000.000 +
Raw material available 90.000.000
Raw material 31/12 (akhir) (10.000.000)
Raw material used 80.000.000

Raw material used 80.000.000

Direct labour cost 25.000.000
Indirect labour cost 15.000.000
Other cost 4.000.000 +
Total manufacturing cost 124.000.000 +
Available cost of good manufacturing 154.000.000
Finished good 31/12 (akhir) (20.000.000)
Cost of good sold (134.000.000)
Gross profit on sales 286.000.000

 EXPENSES - BEBAN
Salaris expenses 30.000.000
Administrative expense 25.000.000
Ectra ordinary expenses 30.000.000 +
Total expense (85.000.000)

 INCOME BEFORE TAX – PENDAPATAN SEBELUM PAJAK

Value added tax 20.000.000
Pph tax 25.000.000 +
Total income tax (45.000.000)

 INCOME AFTER TAX – PENDAPATAN SETELAH PAJAK

Profit share to investore 30.000.000
Bonus share to employee 35.000.000 +
Total after tax (65.000.000)
Net income after tax profit share 91.000.000
 -KETERANGAN SETIAP AKUN -

 COST OF GOOD SOLDS BUDGET – ANGGARAN BIAYA PENJUALAN

Sales (Penjualan)
Sales return (pengembalian pada penjualan)
Net sales (hasil pengurangan sales – sales return)
Finished good 1/1 (awal) (barang jadi/ saldo awal)

 MANUFACTURING COST – BIAYA PRODUKSI

Raw material (bahan baku)
Raw material purchased (bahan mnetah yang dibeli)
Raw material available (bahan yang tersedia (penjumlahan rawmaterial dan rm
purchased)
Raw material 31/12 (akhir) (barang jadi / saldo akhir)
Raw material used (bahan yang digunakan ( rm available-rm 31/12)

Raw material used (bahan yang digunakan)

Direct labour cost (biaya tenaga kerja langsung)
Indirect labour cost (biaya tenaga kerja tidak langsung)
Other cost (biaya lain lain)
Total manufacturing cost (total biaya manufaktur (penjumlahan rm used, direct labour
cost, indirect l cost dan other cost)
Available cost of manufacturing (bahan manufaktur yang tersedia)
Finished good 31/12 (akhir) (barang jadi akhir)
Cost of good sold (harga pokok penjualan)
Gross profit on sales (laba bruto/laba bersih)

 EXPENSES - BEBAN
Salaris expenses (beban gaji)
Administrative expense (beban administrasi)
Ectra ordinary expenses (beban lembur)
Total expense (total beban)

 INCOME BEFORE TAX – PENDAPATAN SEBELUM PAJAK

Value added tax (pajak pertambahan nilai)
Pph tax (pajak penghasilan)
Total income tax (total pendapatan pajak)

 INCOME AFTER TAX – PENDAPATAN SETELAH PAJAK

Profit share to investore (pemasukan yang dibagi untuk investor / deviden)
Bonus share to employee (bonus pegawai)
Total after tax (total setelah pajak)
Net income after tax profit share (pendapatan bersih setelah pajak)