PT Karya Mandiri

Kertas Kerja Penjualan

Audit per 31 Desember 2012

Prepared by : Siapa Aja Bole (SAB)

Audit objectives :
Untuk menentukan bahwa :

- Semua Penjualan atau pendapatan yang merupakan hak Perusahaan telah dibukukan sesuai dengan PSAK dan diterapkan
- Penjualan atau pendpatan telah disajikan dan diklasifikasikan didalam perhitungan P&L
- Untuk memastikan bahwa penjualan dicatat di periode yang tepat

Audit Procedure
1 Test vouching/periksa bukti-bukti secara sampling transaksi penjualan ke Faktur,Dokumen Pengiriman, Bank Statem
2 Periksa dokumen pengiriman barang seperti nama pelanggan , tanggal, harga, uraian dan kuantitas
3 Periksa kredit memo yang berkaitan dengan retur barang, diskonto dan potongan yang diterbitkan setelah tanggal
penjualan untuk periode yang diperiksa
4 Periksa komitmen-komitmen penjualan yang masih terbuka dan tentukan apakah terdapat kemungkinan kemungki

5 Periksa perkiraan pendapatan lainnya yang ada hubungannya sewaktu melakukan pemeriksaan perkiraan perkiraan
Perkiraan Neraca : Pendapatan
Kas Selisih Lebih Kas
Penjualan piutang yang
Bank Jasa Giro
dihapuskan, pendapatan
Piutang bunga
Investasi Pendapatan
Laba PenjualanBunga
Aktiva
Aktiva Tetap tetap
6
Lakukan analisa prosedur yang berkaitan dengan penjualan dan jelaskan fluktuasi yang material seperti : bandingka
7 Periksa penjumlahan kebawah (footing) dan penjumlahan kesamping (gross footing)
engan PSAK dan diterapkan secara konsisten dalam perhitungan P&L untuk tahun yang diperiksa

en Pengiriman, Bank Statement, harga penjualan serta data lainnya yang relevan

diterbitkan setelah tanggal neraca dan yakinkan bahwa tidak ada yang berjumlah material yang dikurangkan dari jumlah

pat kemungkinan kemungkinan timbuknya kerugian dari komitmen tersebut yang perlu diungkapkan

riksaan perkiraan perkiraan neraca seperti :

material seperti : bandingkan dengan budget dan bandingkan dengan penjualan tahun lalu
KKP No Prepared by
002
002
PT Karya Mandiri
Kertas Kerja Penjualan
Audit per 31 Desember 2012

Audit Procedure
Periksa penjumlahan kebawah (footing) dan penjumlahan kesamping (gross footing)
2012 2011 Variance (Rp) Variance (%)
Sales 2,296,000,000 2,296,000,000 #DIV/0!
COGS 2,019,875,000 2,019,875,000 #DIV/0!
Gross profit 276,125,000 - 276,125,000 #DIV/0!
Gross profit margin (%) 12% #DIV/0!

2012 Budget Variance (Rp) Variance (%)

Sales - #DIV/0!
COGS - #DIV/0!
Gross profit - - - #DIV/0!
Gross profit margin (%) #DIV/0! #DIV/0!
PT Karya Mandiri
Kertas Kerja Penjualan
Audit per 31 Desember 2012

Audit Procedure
1 Test vouching/periksa bukti-bukti secara sampling transaksi penjualan ke Faktur,Dokumen Pengiriman, Bank Statement,
2 Periksa dokumen pengiriman barang seperti nama pelanggan , tanggal, harga, uraian dan kuantitas

Selecting sample
Sales in 2012 2,269,000,000 >>> population
Materiality 113,450,000
Performance Materiality 11,345,000
Risk Category High >>> High risk
No. of Sample 200
Fak
No Customer Name Tanggal Faktur No. Faktur Nilai Faktur
1 PT. Medan Jaya 4 Februari 2012 001/FP/II/12 25,000,000
18,000,000
21,000,000
24,000,000
88,000,000
2 PT Pelita Jaya 5 Februari 2012 002/FP/II/12 24,000,000
30,000,000
6,000,000
24,000,000
84,000,000
3 PT Medan Jaya 11 Februari 2012 003/FP/II/12 10,000,000
26,000,000
28,000,000
1,000,000
65,000,000
4 PT Tunggal Lestari 10-Apr-12 004/FP/IV/12 18,000,000
21,000,000
24,000,000
12,000,000
75,000,000
5 PT Duta Corporation 11 Mei 2012 005/FP/V/12 24,000,000
26,000,000
28,000,000
30,000,000
108,000,000
6 PT Medan Jaya 12 Mei 2012 006/FP/V/12 4,000,000
5,000,000
5,000,000
 14,000,000
7 PT Abadi Jaya 20 Mei 2012 007/FP/V/12 12,000,000
26,000,000
28,000,000
4,000,000
70,000,000
8 PT Cipta Sarana Abadi 11 Juni 2012 008/FP/VI/12 10,000,000
6,000,000
14,000,000
15,000,000
45,000,000
9 PT Tunggal Lestari 1 Juli 2012 009/FP/VII/12 5,000,000
5,000,000
4,000,000
1,000,000
15,000,000
10 PT Duta Corporation 26 Juli 2012 010/FP/VII/12 18,000,000
42,000,000
21,000,000
45,000,000
126,000,000
11 PT Pelita Jaya 07 Agustus 2012 011/FP/VII/12 6,000,000
6,000,000
3,000,000
15,000,000
12 PT Andika Pratama Jaya 11 Agustus 2012 012/FP/VII/12 20,000,000
26,000,000
12,000,000
12,000,000
70,000,000
13 PT Andika Pratama Jaya 1-Sep-12 013/FP/X/12 15,000,000
60,000,000
36,000,000
24,000,000
135,000,000
14 PT Pelita Jaya 1 Oktober 2012 014/FP/X/12 6,000,000
10,000,000
8,000,000
6,000,000
30,000,000
15 PT Cipta Sarana Abadi 7 Oktober 2012 015/FP/X/12 2,000,000
2,000,000
1,000,000
 5,000,000
16 PT Manunggal Abadi 11 Oktober 2012 016/FP/X/12 36,000,000
15,000,000
39,000,000
30,000,000
120,000,000
17 UD Jember Jaya 14 Oktober 2012 017/FP/X/12 2,000,000
2,000,000
18 PT Manunggal Abadi 9-Nov-12 018/FP/XI/12 60,000,000
65,000,000
70,000,000
105,000,000
300,000,000
19 UD Jember Jaya 19-Nov-12 019/FP/X/12 5,000,000
2,500,000
2,500,000
2,000,000
12,000,000
20 PT Tunggal Lestari 20-Nov-12 020/FP/XI/12 5,000,000
8,000,000
9,000,000
3,000,000
25,000,000
21 PT Duta Corporation 26-Nov-12 021/FP/XI/12 48,000,000
52,000,000
56,000,000
24,000,000
180,000,000
22 PT Andika Pratama Jaya 26-Nov-12 022/FP/XI/12 52,000,000
56,000,000
42,000,000
60,000,000
210,000,000
23 PT Abadi Jaya 21 Desember 2012 027/FP/XII/12 2,000,000
2,000,000
1,000,000
5,000,000
24 PT Andika Jaya Pratama 21 Desember 2012 028/FP/XII/12 48,000,000
52,000,000
56,000,000
60,000,000
216,000,000
TIDAK ADA FAKTUR
 25 UD Jember Jaya 7 Desember 2012 2,500,000
4,000,000
3,000,000
1,500,000
11,000,000

26 PT Duta Corp 10 Desember 2012 20,000,000

52,000,000
24,000,000
4,000,000
100,000,000

27 PT Abadi Jaya 12 Desember 2012 60,000,000

30,000,000
28,000,000
32,000,000
150,000,000

28 PT Abadi Jaya 17 Desember 2012 6,000,000

5,000,000
5,000,000
4,000,000
20,000,000

1,103,000,000
49%
Propose AJE
Revenue 6,000,000
1 VAT Out 600,000
A/R 6,600,000
Overstatement recorded revenue PT Duta Corp

Revenue 15,000,000
2 VAT Out 1,500,000
A/R 16,500,000
Overstatement recorded revenue PT Abadi Jaya
umen Pengiriman, Bank Statement, harga penjualan serta data lainnya yang relevan
dan kuantitas

Faktur
PPN Total Faktur Nama Barang Kuantitas Sales Term
2,500,000 27,500,000 Chairman EC 100 AC 5 2/10 n/30
1,800,000 19,800,000 Chairman EC 9710 A 3 2/10 n/30
2,100,000 23,100,000 Chairman EC 200 3 2/10 n/30
2,400,000 26,400,000 Tabel 4 Teak Wood 3 2/10 n/30
8,800,000 96,800,000
2,400,000 26,400,000 Tabel 1 Marmer Mahogany 2 2/10 n/30
3,000,000 33,000,000 Tabel 4 Marmer Mahogany 2 2/10 n/30
600,000 6,600,000 Dinning Chair Rotan 2 2/10 n/30
2,400,000 26,400,000 Tabel 1 Marmer Mahogany 2 2/10 n/30
8,400,000 92,400,000
1,000,000 11,000,000 Tabel 1 Teak Wood 2 2/10 n/30
2,600,000 28,600,000 Tabel 2 Marmer Mahogany 2 2/10 n/30
2,800,000 30,800,000 Tabel 3 Marmer Mahogany 2 2/10 n/30
100,000 1,100,000 Coffe Table Drawer 1 2/10 n/30
6,500,000 71,500,000
1,800,000 19,800,000 Tabel 2 Teak Wood 3 2/10 n/30
2,100,000 23,100,000 Tabel 3 Teak Wood 3 2/10 n/30
2,400,000 26,400,000 Tabel 4 Teak Wood 3 2/10 n/30
1,200,000 13,200,000 Table Drewer Large 3 2/10 n/30
7,500,000 82,500,000
2,400,000 26,400,000 Tabel 1 Marmer Mahogany 2 2/10 n/30
2,600,000 28,600,000 Tabel 2 Marmer Mahogany 2 2/10 n/30
2,800,000 30,800,000 Tabel 3 Marmer Mahogany 2 2/10 n/30
3,000,000 33,000,000 Tabel 4 Marmer Mahogany 2 2/10 n/30
10,800,000 118,800,000
400,000 4,400,000 Chairman EC 10 A 2 2/10 n/30
500,000 5,500,000 Chairman EC 100 AC 2 2/10 n/30
500,000 5,500,000 Chairman EC 9810 A 2 2/10 n/30
 1,400,000 15,400,000
1,200,000 13,200,000 Tabel 1 Marmer Mahogany 1 2/10 n/30
2,600,000 28,600,000 Tabel 2 Marmer Mahogany 2 2/10 n/30
2,800,000 30,800,000 Tabel 3 Marmer Mahogany 2 2/10 n/30
400,000 4,400,000 Chairman EC 200 2 2/10 n/30
7,000,000 77,000,000
1,000,000 11,000,000 Tabel 1 Teak Wood 2 2/10 n/30
600,000 6,600,000 Tabel 2 Teak Wood 1 2/10 n/30
1,400,000 15,400,000 Tabel 3 Marmer Mahogany 1 2/10 n/30
1,500,000 16,500,000 Tabel 4 Marmer Mahogany 1 2/10 n/30
4,500,000 49,500,000
500,000 5,500,000 Chairman EC 9810 A 2 2/10 n/30
500,000 5,500,000 Chairman EC 9710 A 2 2/10 n/30
400,000 4,400,000 Chairman EC 30 B 2 2/10 n/30
100,000 1,100,000 Coffe Table Drawer 1 2/10 n/30
1,500,000 16,500,000
1,800,000 19,800,000 Tabel 2 Teak Wood 3 2/10 n/30
4,200,000 46,200,000 Tabel 3 Marmer Mahogany 3 2/10 n/30
2,100,000 23,100,000 Tabel 3 Teak Wood 3 2/10 n/30
4,500,000 49,500,000 Tabel 4 Marmer Mahogany 3 2/10 n/30
12,600,000 138,600,000
600,000 6,600,000 Chairman EC 200 3 2/10, n/30
600,000 6,600,000 Table Drewer Small Varnis 2 2/10, n/30
300,000 3,300,000 Dinning Chair Bambo 2 2/10, n/30
1,500,000 16,500,000
2,000,000 22,000,000 Chairman EC 9710 A 4 2/10, n/30
2,600,000 28,600,000 Table 3 Teak Wood 2 2/10, n/30
1,200,000 13,200,000 Table Drewer Small Varnis 2 2/10, n/30
1,200,000 13,200,000 Table Drewer Large 3 2/10, n/30
7,000,000 77,000,000
1,500,000 16,500,000 Chairman EC 9710 A 6 2/10, n/30
6,000,000 66,000,000 Tabel 4 Marmer Mahogany 4 2/10, n/30
3,600,000 39,600,000 Tabel 1 Marmer Mahogany 3 2/10, n/30
2,400,000 26,400,000 Tabel 4 Teak Wood 3 2/10, n/30
13,500,000 148,500,000
600,000 6,600,000 Table Drewer Small Varnis 2 2/10, n/30
1,000,000 11,000,000 Table Drewer Small Natura 4 2/10, n/30
800,000 8,800,000 Table Drewer Large 2 2/10, n/30
600,000 6,600,000 Dining Chair Rotan 2 2/10, n/30
3,000,000 33,000,000
200,000 2,200,000 Chairman EC 10 A 1 2/10, n/30
200,000 2,200,000 Chairman EC 30 B 1 2/10, n/30
100,000 1,100,000 Coffe Table Drawer 1 2/10, n/30
 500,000 5,500,000
3,600,000 39,600,000 Table 1 Marmer Mahogany 3 2/10, n/30
1,500,000 16,500,000 Tabel 1 Teak Wood 3 2/10, n/30
3,900,000 42,900,000 Tabel 2 Marmer Mahogany 3 2/10, n/30
3,000,000 33,000,000 Table 4 Marmer Mahogany 2 2/10, n/30
12,000,000 132,000,000
200,000 2,200,000 Coffe Table Drawer 2 2/10, n/30
200,000 2,200,000
6,000,000 66,000,000 Table 1 Marmer Mahogany 5 2/10, n/30
6,500,000 71,500,000 Table 2 Marmer Mahogany 5 2/10, n/30
7,000,000 77,000,000 Table 3 Marmer Mahogany 5 2/10, n/30
10,500,000 115,500,000 Table 4 Marmer Mahogany 7 2/10, n/30
30,000,000 330,000,000
500,000 5,500,000 Chairman EC 100 AC 2 2/10, n/30
250,000 2,750,000 Chairman EC 9810 A 1 2/10, n/30
250,000 2,750,000 Chairman EC 9710 A 1 2/10, n/30
200,000 2,200,000 Chairman EC 200 1 2/10, n/30
1,200,000 13,200,000
500,000 5,500,000 Table Drewer Small Natura 2 2/10, n/30
800,000 8,800,000 Table Drewer Large 2 2/10, n/30
900,000 9,900,000 Dinning Chair Rotan 3 2/10, n/30
300,000 3,300,000 Dinning Chair Bambo 2 2/10, n/30
2,500,000 27,500,000
4,800,000 52,800,000 Table 1 Marmer Mahogany 4 2/10, n/30
5,200,000 57,200,000 Table 2 Marmer Mahogany 4 2/10, n/30
5,600,000 61,600,000 Table 3 Marmer Mahogany 4 2/10, n/30
2,400,000 26,400,000 Table 4 Teak Wood 3 2/10, n/30
18,000,000 198,000,000
5,200,000 57,200,000 Table 2 Marmer Mahogany 4 2/10, n/30
5,600,000 61,600,000 Table 3 Marmer Mahogany 4 2/10, n/30
4,200,000 46,200,000 Table 3 Teak Wood 6 2/10, n/30
6,000,000 66,000,000 Table 4 Marmer Mahogany 4 2/10, n/30
21,000,000 231,000,000
200,000 2,200,000 Chairman EC 10 A 1 2/10, n/30
200,000 2,200,000 Chairman EC 30 B 1 2/10, n/30
100,000 1,100,000 Coffe Table Drawer 1 2/10, n/30
500,000 5,500,000
4,800,000 52,800,000 Table 1 Marmer Mahogany 4 2/10, n/30
5,200,000 57,200,000 Table 2 Marmer Mahogany 4 2/10, n/30
5,600,000 61,600,000 Table 3 Marmer Mahogany 4 2/10, n/30
6,000,000 66,000,000 Table 4 Marmer Mahogany 4 2/10, n/30
21,600,000 237,600,000
 250,000 2,750,000 Table Drewer Small Natura 1
400,000 4,400,000 Table Drewer Large 1
300,000 3,300,000 Dinning Chair Rotan 1
150,000 1,650,000 Dinning Chair Bambo 1
1,100,000 12,100,000

2,000,000 22,000,000 Tabel 1 Teak Wood 4

5,200,000 57,200,000 Tabel 2 Marmer Mahogany 4
2,400,000 26,400,000 Tabel 2 Teak Wood 4
400,000 4,400,000 Chairman EC 200 2
10,000,000 110,000,000

6,000,000 66,000,000 Tabel 4 Marmer Mahogany 4

3,000,000 33,000,000 Tabel 2 Teak Wood 5
2,800,000 30,800,000 Tabel 3 Teak Wood 4
3,200,000 35,200,000 Tabel 4 Teak Wood 4
15,000,000 165,000,000

600,000 6,600,000 Chairman EC 10 A 3

500,000 5,500,000 Chairman EC 100 AC 2
500,000 5,500,000 Chairman EC 9810 A 2
400,000 4,400,000 Coffe Table Drawer 4
2,000,000 22,000,000

2,216,500,000 sama ppn

2,015,000,000 gak sama PPN

98%
97.69%
 PO Customer Delivery Order
No Tanggal No Tanggal Kuantitas
MJ/012 3 Februari 2012 001/D0/II/12 4 Februari 2012 5
MJ/012 3 Februari 2012 001/D0/II/12 4 Februari 2012 3
MJ/012 3 Februari 2012 001/D0/II/12 4 Februari 2012 3
MJ/012 3 Februari 2012 001/D0/II/12 4 Februari 2012 3

025/PJ/02/12 4 Februari 2012 002/D0/II/12 5 Februari 2012 2

025/PJ/02/12 4 Februari 2012 002/D0/II/12 5 Februari 2012 2
025/PJ/02/12 4 Februari 2012 002/D0/II/12 5 Februari 2012 2
025/PJ/02/12 4 Februari 2012 002/D0/II/12 5 Februari 2012 2

MJ/021 10 Februari 2012 003/D0/II/12 11 Februari 2012 2

MJ/021 10 Februari 2012 003/D0/II/12 11 Februari 2012 2
MJ/021 10 Februari 2012 003/D0/II/12 11 Februari 2012 2
MJ/021 10 Februari 2012 003/D0/II/12 11 Februari 2012 1

TL/021/04/12 9 April 2012 004/D0/IV/12 9-Apr-12 3

TL/021/04/12 9 April 2012 004/D0/IV/12 9-Apr-12 3
TL/021/04/12 9 April 2012 004/D0/IV/12 9-Apr-12 3
TL/021/04/12 9 April 2012 004/D0/IV/12 9-Apr-12 3

041/DC/05/12 8 Mei 2012 005/D0/V/12 11 Mei 2012 2

041/DC/05/12 8 Mei 2012 005/D0/V/12 11 Mei 2012 2
041/DC/05/12 8 Mei 2012 005/D0/V/12 11 Mei 2012 2
041/DC/05/12 8 Mei 2012 005/D0/V/12 11 Mei 2012 2

MJ/036 11 Mei 2012 006/D0/V/12 11 Mei 2012 2

MJ/036 11 Mei 2012 006/D0/V/12 11 Mei 2012 2
MJ/036 11 Mei 2012 006/D0/V/12 11 Mei 2012 2
14/ABJ/05/12 19 Mei 2012 007/D0/V/12 20 Mei 2012 1
14/ABJ/05/12 19 Mei 2012 007/D0/V/12 20 Mei 2012 2
14/ABJ/05/12 19 Mei 2012 007/D0/V/12 20 Mei 2012 2
14/ABJ/05/12 19 Mei 2012 007/D0/V/12 20 Mei 2012 2

48/CSA/06/12 10 Juni 2012 008/D0/VI/12 11 Juni 2012 2

48/CSA/06/12 10 Juni 2012 008/D0/VI/12 11 Juni 2012 1
48/CSA/06/12 10 Juni 2012 008/D0/VI/12 11 Juni 2012 1
48/CSA/06/12 10 Juni 2012 008/D0/VI/12 11 Juni 2012 1

TL/036/07/12 28 Juni 2012 009/D0/VI/12 30 Juni 2012 2

TL/036/07/12 28 Juni 2012 009/D0/VI/12 30 Juni 2012 2
TL/036/07/12 28 Juni 2012 009/D0/VI/12 30 Juni 2012 2
TL/036/07/12 28 Juni 2012 009/D0/VI/12 30 Juni 2012 1

054/DC/07/12 25 Juli 2012 010/D0/VII/12 26 Juli 2012 3

054/DC/07/12 25 Juli 2012 010/D0/VII/12 26 Juli 2012 3
054/DC/07/12 25 Juli 2012 010/D0/VII/12 26 Juli 2012 3
054/DC/07/12 25 Juli 2012 010/D0/VII/12 26 Juli 2012 3

047/PJ/08/12 5 Agustus 2012 011/D0/VIII/12 7 Agustus 2012 3

047/PJ/08/13 5 Agustus 2012 011/D0/VIII/12 7 Agustus 2012 2
047/PJ/08/14 5 Agustus 2012 011/D0/VIII/12 7 Agustus 2012 2

48/ADP/08/12 09 Agustus 2012 012/D0/VIII/12 11 Agustus 2012 4

48/ADP/08/12 09 Agustus 2012 012/D0/VIII/12 11 Agustus 2012 2
48/ADP/08/12 09 Agustus 2012 012/D0/VIII/12 11 Agustus 2012 2
48/ADP/08/12 09 Agustus 2012 012/D0/VIII/12 11 Agustus 2012 3

52/ADP/09/12 29 Agustus 2012 013/D0/IX/12 1-Sep-12 6

52/ADP/09/12 29 Agustus 2012 013/D0/IX/12 1-Sep-12 4
52/ADP/09/12 29 Agustus 2012 013/D0/IX/12 1-Sep-12 3
52/ADP/09/12 29 Agustus 2012 013/D0/IX/12 1-Sep-12 3

064/PJ/10/12 41182 014/D0/X/12 1 Oktober 2012 2

064/PJ/10/12 41182 014/D0/X/12 1 Oktober 2012 4
064/PJ/10/12 41182 014/D0/X/12 1 Oktober 2012 2
064/PJ/10/12 41182 014/D0/X/12 1 Oktober 2012 2

64/CSA/10/12 6 Oktober 2012 015/D0/X/12 7 Oktober 2012 1

64/CSA/10/12 6 Oktober 2012 015/D0/X/12 7 Oktober 2012 1
64/CSA/10/12 6 Oktober 2012 015/D0/X/12 7 Oktober 2012 1
094/MA/10/12 10 Oktober 2012 016/D0/X/12 11 Oktober 2012 3
094/MA/10/12 10 Oktober 2012 016/D0/X/12 11 Oktober 2012 3
094/MA/10/12 10 Oktober 2012 016/D0/X/12 11 Oktober 2012 3
094/MA/10/12 10 Oktober 2012 016/D0/X/12 11 Oktober 2012 2

21/UDJ/10/12 13 Oktober 2012 017/D0/X/12 14 Oktober 2012 2

098/MA/11/12 41220 018/D0/XI/12 9-Nov-12 5

098/MA/11/12 41220 018/D0/XI/12 9-Nov-12 5
098/MA/11/12 41220 018/D0/XI/12 9-Nov-12 5
098/MA/11/12 41220 018/D0/XI/12 9-Nov-12 7

28/UDJ/11/12 41232 019/D0/XI/12 19-Nov-12 2

28/UDJ/11/12 41232 019/D0/XI/12 19-Nov-12 1
28/UDJ/11/12 41232 019/D0/XI/12 19-Nov-12 1
28/UDJ/11/12 41232 019/D0/XI/12 19-Nov-12 1

TL/058/11/12 41233 020/D0/XI/12 20-Nov-12 2

TL/058/11/12 41233 020/D0/XI/12 20-Nov-12 2
TL/058/11/12 41233 020/D0/XI/12 20-Nov-12 3
TL/058/11/12 41233 020/D0/XI/12 20-Nov-12 2

084/DC/12 41238 021/D0/XI/12 26-Nov-12 4

084/DC/12 41238 021/D0/XI/12 26-Nov-12 4
084/DC/12 41238 021/D0/XI/12 26-Nov-12 4
084/DC/12 41238 021/D0/XI/12 26-Nov-12 3

73/ADP/11/12 41238 022/D0/XI/12 26-Nov-12 4

73/ADP/11/12 41238 022/D0/XI/12 26-Nov-12 4
73/ADP/11/12 41238 022/D0/XI/12 26-Nov-12 6
73/ADP/11/12 41238 022/D0/XI/12 26-Nov-12 4

76/ABJ/12/12 19 Des 2012 027/D0/XII/12 21 Desember 2012 1

76/ABJ/12/12 19 Des 2012 027/D0/XII/12 21 Desember 2012 1
76/ABJ/12/12 19 Des 2012 027/D0/XII/12 21 Desember 2012 1

78/ADP/12/12 21 Des 2021 028/D0/XII/12 21 Desember 2012 4

78/ADP/12/12 21 Des 2021 028/D0/XII/12 21 Desember 2012 4
78/ADP/12/12 21 Des 2021 028/D0/XII/12 21 Desember 2012 4
78/ADP/12/12 21 Des 2021 028/D0/XII/12 21 Desember 2012 4
023/D0/XII/12 7 Desember 2012 1
023/D0/XII/12 7 Desember 2012 1
023/D0/XII/12 7 Desember 2012 1
023/D0/XII/12 21 Desember 2012 1

024/D0/XII/12 10 Desember 2012 1

024/D0/XII/12 10 Desember 2012 1
024/D0/XII/12 10 Desember 2012 1
024/D0/XII/12 10 Desember 2012 1

025/D0/XII/12 12 Desember 2012 4

025/D0/XII/13 12 Desember 2012 5
025/D0/XII/14 12 Desember 2012 4
025/D0/XII/15 12 Desember 2012 4

026/D0/XII/15 17 Desember 2012 3

026/D0/XII/15 17 Desember 2012 2
026/D0/XII/15 17 Desember 2012 2
026/D0/XII/15 17 Desember 2012 4
r Attributes
Diterima oleh [1] [2] [3] [4] [5] [6]
Sugeng v v v v v v
Sugeng v v v v v v
Sugeng v v v v v v
Sugeng v v v v v v

Mukhlis v v v v v v
Mukhlis v v v v v v
Mukhlis v v v v v v
Mukhlis v v v v v v

Sugeng
Sugeng
Sugeng
Sugeng

Romansyah
Romansyah
Romansyah
Romansyah

Michael Rant
Michael Rant
Michael Rant
Michael Rant

Sugeng
Sugeng
Sugeng
Abdul Gani
Abdul Gani
Abdul Gani
Abdul Gani

Melky Miran
Melky Miran
Melky Miran
Melky Miran

Romansyah
Romansyah
Romansyah
Romansyah

Michael Rant
Michael Rant
Michael Rant
Michael Rant

Muklis
Muklis
Muklis

Jimmy Rosikin
Jimmy Rosikin
Jimmy Rosikin
Jimmy Rosikin

Jimmy Rosikin
Jimmy Rosikin
Jimmy Rosikin
Jimmy Rosikin

Muklis
Muklis
Muklis
Muklis

Melky Miran
Melky Miran
Melky Miran
Irzam Seno
Irzam Seno
Irzam Seno
Irzam Seno

Ikhsan Sanusi

Irzam Seno
Irzam Seno
Irzam Seno
Irzam Seno

Ikhsan Sanusi
Ikhsan Sanusi
Ikhsan Sanusi
Ikhsan Sanusi

Romansyah
Romansyah
Romansyah
Romansyah

Michael Rant
Michael Rant
Michael Rant
Michael Rant

Michael Rant
Michael Rant
Michael Rant
Michael Rant

Abdul Gani
Abdul Gani
Abdul Gani

Michael Rant
Michael Rant
Michael Rant
Michael Rant
Ikhsan Sanusi
Ikhsan Sanusi
Ikhsan Sanusi
Ikhsan Sanusi

Michael Rant
Michael Rant
Michael Rant
Michael Rant

Abdul Gani
Abdul Gani
Abdul Gani
Abdul Gani

Abdul Gani
Abdul Gani
Abdul Gani
Abdul Gani
Jimmy Rosikin
Keterangan :
[1] Faktur copy telah dicek, telah diotorisasi oleh pejabat yang berwenang
[2] DO telah ditandatangani oleh customer
[3] Dicatat di periode yang tepat
[4] PO telah dicek dan pesananan benar-benar ada
[5] Faktur telah dibayar dan telah di cek ke bank statement
[6] Already checked and agreed to general ledger
 4 Feb 2012 PT Medan Jaya Chairman EC 100 AC 5 4
1
Chairman EC 9710 A 3 3
Chairman EC 200 3 3
Tabel 4 Teak Wood 3 3

5 Februari 2012 PT Pelita Jaya Tabel 1 Marmer Mahogany 2 2

Tabel 4 Marmer Mahogany 2 2

Dinning Chair Rotan 2 2
Tabel 1 Marmer Mahogany 2 1
1

11 Februari 2012 PT Medan Jaya Tabel 1 Teak Wood 2 2

Tabel 2 Marmer Mahogany 2 2
Tabel 3 Marmer Mahogany 2 2
Coffe Table Drawer 1 1

10 April 2012 PT Tunggal Lestari Tabel 2 Teak Wood 3 1

2
Tabel 3 Teak Wood 3 1
2
Tabel 4 Teak Wood 3 3
Table Drewer Large 3 1
2

11 Mei 2012 PT Duta Corporation Tabel 1 Marmer Mahogany 2 2

Tabel 2 Marmer Mahogany 2 1
1
 Tabel 3 Marmer Mahogany 2 1
1
Tabel 4 Marmer Mahogany 2 2

12 Mei 2012 PT Medan Jaya Chairman EC 10 A 2 2

Chairman EC 100 AC 2 1
1
Chairman EC 9810 A 2 2

20 Mei 2012 PT Abadi Jaya Tabel 1 Marmer Mahogany 1 1

Tabel 2 Marmer Mahogany 2 2
Tabel 3 Marmer Mahogany 2 2
Chairman EC 200 2 1
1

11 Juni 2012 PT Cipta Sarana Abadi Tabel 1 Teak Wood 2 1

1
Tabel 2 Teak Wood 1 1
Tabel 3 Marmer Mahogany 1 1
Tabel 4 Marmer Mahogany 1 1

1 Juli 2012 PT Tunggal Lestar009/DO/VI/12 Chairman EC 9810 A 2 2

Chairman EC 9710 A 2 1
1
Chairman EC 30 B 2 2
Coffe Table Drawer 1 1

26 juli 2012 PT Duta Corporati010/DO/VIi/12 Tabel 2 Teak Wood 3 3

Tabel 3 Marmer Mahogany 3 3
 Tabel 3 Teak Wood 3 3
Tabel 4 Marmer Mahogany 3 1
2

7 Agustus 2012 PT Pelita Jaya 011/DO/VIII/12 Chairman EC 200 3 3

Table Drewer Small Varnis 2 2
Dinning Chair Bambo 2 2

11 Agustus 2012 PT Andika Pratam012/DO/VIII/12 Chairman EC 9710 A 4 2

2
Table 3 Teak Wood 2 2
Table Drewer Small Varnis 2 1
1
Table Drewer Large 3 3

1 September 2012 PT Andika Pratam013/DO/IX/12 Chairman EC 9710 A 6 6

Tabel 4 Marmer Mahogany 4 1
3
Tabel 1 Marmer Mahogany 3 1
1
1
Tabel 4 Teak Wood 3 2
1

1 Oktober 2012 PT Pelita Jaya 014/D0/X/12 Table Drewer Small Varnis 2 2

Table Drewer Small Natura 4 4
Table Drewer Large 2 1
1
Dining Chair Rotan 2 1
 1

7 Oktober 2012 PT Ciptaan Saran015/DO/X/12 Chairman EC 10 A 1 1

Chairman EC 30 B 1 1
Coffe Table Drawer 1 1

11 Oktober 2012 PT Manunggal Aba

016/DO/X/12 Table 1 Marmer Mahogany 3 2
1
Tabel 1 Teak Wood 3 3
Tabel 2 Marmer Mahogany 3 1
2
Table 4 Marmer Mahogany 2 2

14 Oktober 2012 UD Jember Jaya 017/DO/X/12 Coffe Table Drawer 2 2

09 November 2012 PT Manunggal Aba

018/DO/XI/12 Table 1 Marmer Mahogany 5 5
Table 2 Marmer Mahogany 5 3
2
Table 3 Marmer Mahogany 5 2
3
Table 4 Marmer Mahogany 7 5
2

19 November 2012 UD Jember Jaya 019/DO/XI/12 Chairman EC 100 AC 2 2

Chairman EC 9810 A 1 1
Chairman EC 9710 A 1 1
Chairman EC 200 1 1

20 November 2012 PT Tunggal Lestar020/DO/XI/12 Table Drewer Small Natura 2 2

 Table Drewer Large 2 1
1
Dinning Chair Rotan 3 2
1
Dinning Chair Bambo 2 2

26 November 2012 PT Duta Corp 021/DO/XI/12 Table 1 Marmer Mahogany 4 3

1
Table 2 Marmer Mahogany 4 2
1
1
Table 3 Marmer Mahogany 4 2
2
Table 4 Teak Wood 3 1
2

26 November 2012 PT Andika Pratam022/DO/XI/12 Table 2 Marmer Mahogany 4 4

Table 3 Marmer Mahogany 4 2
2
Table 3 Teak Wood 6 6
Table 4 Marmer Mahogany 4 4

21 Desember 201PT Abadi Jaya 027/DO/XII/12 Chairman EC 10 A 1 1

Chairman EC 30 B 1 1
Coffe Table Drawer 1 1

21 Desember 201PT Andika Pratam028/DO/XII/12 Table 1 Marmer Mahogany 4 1

2
1
 Table 2 Marmer Mahogany 4 4
Table 3 Marmer Mahogany 4 3
1
Table 4 Marmer Mahogany 4 4

GAK ADA FAKTUR CUMA DO

7 dESEMBER 201UD Jember Jaya 023/DO/XII/12 Table Drewer Small Natura 1 1
Table Drewer Large 1 1
Dinning Chair Rotan 1 1
Dinning Chair Bambo 1 1

024/D0/XII/12 Tabel 1 Teak Wood 4 2

2
Tabel 2 Marmer Mahogany 4 3
1
Tabel 2 Teak Wood 4 3
1
Chairman EC 200 2 2

025/D0/XII/12 Tabel 4 Marmer Mahogany 4 3

1
Tabel 2 Teak Wood 5 2
3
Tabel 3 Teak Wood 4 2
2
Tabel 4 Teak Wood 4 2
2
026/D0/XII/15 Chairman EC 10 A 3 1
1
1
Chairman EC 100 AC 2 2
Chairman EC 9810 A 2 1
1
Coffe Table Drawer 4 4
COGS JUMLAH COGS
2,300,000 9,200,000
2,475,000 2,475,000
2,300,000 6,900,000
1,800,000 5,400,000
7,200,000 21,600,000

10,800,000 21,600,000

13,500,000 27,000,000
2,700,000 5,400,000
10,800,000 10,800,000
10,500,000 10,500,000

4,500,000 9,000,000
11,700,000 23,400,000
12,600,000 25,200,000
910,000 910,000

6,400,000 6,400,000
5,500,000 11,000,000
6,300,000 6,300,000
6,500,000 13,000,000
7,400,000 22,200,000
3,600,000 3,600,000
3,500,000 7,000,000

11,000,000 22,000,000
11,700,000 11,700,000
12,000,000 12,000,000
12,800,000 12,800,000
13,000,000 13,000,000
14,000,000 28,000,000

1,800,000 3,600,000
2,475,000 2,475,000
2,400,000 2,400,000
2,300,000 4,600,000

11,000,000 11,000,000
12,000,000 24,000,000
13,000,000 26,000,000
1,800,000 1,800,000
1,850,000 1,850,000

4,500,000 4,500,000
4,650,000 4,650,000
5,500,000 5,500,000
13,000,000 13,000,000
14,000,000 14,000,000

2,300,000 4,600,000
2,300,000 2,300,000
2,400,000 2,400,000
1,800,000 3,600,000
910,000 910,000

5,500,000 16,500,000
12,700,000 38,100,000
 6,500,000 19,500,000
14,000,000 14,000,000
13,500,000 27,000,000

1,850,000 5,550,000
2,700,000 5,400,000
1,400,000 2,800,000

2,400,000 4,800,000
2,350,000 4,700,000
6,650,000 13,300,000
2,700,000 2,700,000
2,750,000 2,750,000
3,500,000 10,500,000

2,400,000 14,400,000
13,500,000 13,500,000
13,400,000 40,200,000
11,000,000 11,000,000
10,700,000 10,700,000
10,900,000 10,900,000
7,400,000 14,800,000
7,250,000 7,250,000

2,750,000 5,500,000
2,300,000 9,200,000
3,500,000 3,500,000
3,700,000 3,700,000
2,700,000 2,700,000
 2,600,000 2,600,000

1,800,000 1,800,000
1,800,000 1,800,000
910,000 910,000

10,900,000 21,800,000
10,500,000 10,500,000
4,500,000 13,500,000
12,000,000 12,000,000
11,500,000 23,000,000
13,400,000 26,800,000

910,000 1,820,000

10,500,000 52,500,000
11,500,000 34,500,000
11,700,000 23,400,000
12,700,000 25,400,000
12,500,000 37,500,000
13,450,000 67,250,000
13,500,000 27,000,000

2,350,000 4,700,000
2,350,000 2,350,000
2,400,000 2,400,000
1,850,000 1,850,000

2,300,000 4,600,000
 3,700,000 3,700,000
3,600,000 3,600,000
2,750,000 5,500,000
2,700,000 2,700,000
1,400,000 2,800,000

11,850,000 35,550,000
10,800,000 10,800,000
11,700,000 23,400,000
11,800,000 11,800,000
12,000,000 12,000,000
12,500,000 25,000,000
12,600,000 25,200,000
7,250,000 7,250,000
7,175,000 14,350,000

12,000,000 48,000,000
12,600,000 25,200,000
12,800,000 25,600,000
6,300,000 37,800,000
13,500,000 54,000,000

1,800,000 1,800,000
1,800,000 1,800,000
910,000 910,000

10,800,000 10,800,000
11,000,000 22,000,000
11,000,000 11,000,000
11,800,000 47,200,000
12,800,000 38,400,000
12,500,000 12,500,000
13,730,000 54,920,000

2,300,000 2,300,000
3,600,000 3,600,000
2,700,000 2,700,000
1,500,000 1,500,000

4,500,000 9,000,000
4,400,000 8,800,000
11,200,000 33,600,000
11,800,000 11,800,000
5,500,000 16,500,000
5,300,000 5,300,000
1,850,000 3,700,000

12,000,000 36,000,000
13,730,000 13,730,000
5,300,000 10,600,000
5,375,000 16,125,000
6,300,000 12,600,000
6,250,000 12,500,000
7,175,000 14,350,000
7,300,000 14,600,000
1,800,000 1,800,000
1,800,000 1,800,000
1,900,000 1,900,000
2,350,000 4,700,000
2,350,000 2,350,000
2,300,000 2,300,000
910,000 3,640,000

2,019,875,000
 Tgl No Bukti Keterangan Ref
4 Februari 2012 001/FP/II/12 PT Medan Jaya
5 Februari 2012 002/FP/II/12 PT Pelita Jaya
11 Februari 2012 003/FP/II/12 PT Medan Jaya
10-Apr-12 004/FP/IV/12 PT Tunggal Lestari
11 Mei 2012 005/FP/V/12 PT Duta Corporation
12 Mei 2012 006/FP/V/12 PT Medan Jaya
20 Mei 2012 007/FP/V/12 PT Abadi Jaya
11 Juni 2012 008/FP/VI/12 PT Cipta Sarana Abadi
1 Juli 2012 009/FP/VII/12 PT Tunggal Lestari
26 Juli 2012 010/FP/VII/12 PT Duta Corporation
7 Agustus 2012 011/FP/VII/12 PT Pelita Jaya
11 Agustus 2012 012/FP/VII/12 PT Andika Pratama Jaya
1-Sep-12 013/FP/X/12 PT Andika Pratama Jaya
1 Oktober 2012 014/FP/X/12 PT Pelita Jaya
7 Oktober 2012 015/FP/X/12 PT Cipta Sarana Abadi
11 Oktober 2012 016/FP/X/12 PT Manunggal Abadi
14 Oktober 2012 017/FP/X/12 UD Jember Jaya
9 November 2012 018/FP/XI/12 PT Manunggal Abadi
19-Nov-12 019/FP/XI/12 UD Jember Jaya
20-Nov-12 020/FP/XI/12 PT Tunggal Lestari
26-Nov-12 021/FP/XI/12 PT Duta Corporation
26-Nov-12 022/FP/XI/12 PT Andika Pratama Jaya
21 Desember 2012 027/FP/XII/12 PT Abadi Jaya
21 Desember 2012 028/FP/XII/12 PT Andika Jaya Pratama
7 Desember 2012 UD Jember Jaya
10 Desember 2012 PT Duta Corporation
12 Desember 2012 PT Abadi Jaya
17 Desember 2012 PT Abadi Jaya
Per Detail
Per Book
different
 Nett
88,000,000
84,000,000
65,000,000
75,000,000
108,000,000
14,000,000
70,000,000
45,000,000
15,000,000
126,000,000
15,000,000
70,000,000
135,000,000
30,000,000
5,000,000
120,000,000
2,000,000
300,000,000
12,000,000
25,000,000
180,000,000
210,000,000
5,000,000
216,000,000
11,000,000
100,000,000
150,000,000
20,000,000
2,296,000,000
2,269,000,000
27,000,000 temuan