Per 31 Oktober 2020

SALES AND ACCOUNT

RECAIVABLE

PT. Citra Sawit Lestari

Bisnis PT.CSL
Sales Crude Palm Oil (CPO) Sales Kernel

Customer :
Customer :
•PT KUTAI REFINARY
NUSANTARA •PT PIPIT MUTIARA INDAH
•PT KIAS •PT SANJUNG MAKMUR
•PT SALIM IVOMAS PRATAMA •PT FITESYA
•PT GOLDEN HOPE •PT BINA SAWIT ABADI (SINAR
NUSANTARA MAS )
•PT LDC EAST INDONESIA • PT SAWINDO INTI PERKASA
• PT MERGE JATI

Sales Cangkang (shell)

Customer :

•PT SANGGAM KAHURIPAN INDONESIA

•PT PBP
•PT SAWINDO INTI PERKASA (Shell)
 Alur Penjualan

DO Barang di Barang di
Kontrak
(pengiriman) serahkan Terima

Invoice Invoice
Invoice DP
Pelunasan Pelunasan
sesuai barang
yang di kirim
Invoice Full
 Penjualan Kontrak Vs Realisasi

TONASE   DPP
CPO Selisih
Kontrak Realisasi Selisih
2017 16,200,000 16,203,860 3,860 92,749,540
2018 37,000,000 36,606,869 (393,131) (2,793,459,346)
2019 39,800,000 39,793,791 (6,209) (55,727,617)
Total 93,000,000 92,604,520 (395,480) (2,756,437,423)

Kernel TONASE   DPP

Kontrak Realisasi Selisih Selisih
2017 2,343,000 2,341,220 (1,780) (99,913,236)
2018 5,302,100 5,301,310 (790) (97,220,091)
2019 7,051,000 7,288,492 237,492 543,537,983
Total 14,696,100 14,931,022 234,922 346,404,656

Cangkang TONASE   DPP

Kontrak Realisasi Selisih Selisih
2017 - - - -
2018 - - - -
2019 400,550 329,420 (71,130) (29,098,636)
Total 400,550 329,420 (71,130) (29,098,636)
 Stock barang dan pengeluaran barang

CPO    
Stock awal Produksi stock Tonase kirim Tonase KLaim DPP Kirim DPP klaim DPP setelah klaim
-
2017 - 15,780,181 15,780,181 14,003,470 110,308,363,250 62,505,750 110,370,869,000
-
2018 1,809,207 32,653,387 34,462,594 33,208,100 225,090,015,334 (234,012,486) 224,856,002,848
-
2019 1,261,662 45,249,768 46,511,430 45,392,950 294,734,121,365 (18,848,920) 294,715,272,445

2020 1,136,886              
-
Total 4,207,755 93,683,336 96,754,205 92,604,520 630,132,499,948 (190,355,656) 629,942,144,293

Kernel    
Stock awal Produksi stock Tonase kirim Tonase KLaim DPP Kirim DPP klaim DPP setelah klaim
2017 - 2,492,961 2,492,961 2,341,220 (2,630) 14,245,087,273 (99,913,236) 14,145,174,037
2018 149,111 5,345,444 5,494,555 4,409,910 (11,250) 20,481,892,595 (148,733,905) 20,333,158,691
2019 1,080,936 7,602,308 8,683,245 8,179,892 (16,958) 22,611,673,809 (98,657,153) 22,513,016,656
2020 503,945         - - -

Total 1,733,993 15,440,714 16,670,761 14,931,022 (30,838) 57,321,901,677 (347,304,294) 56,991,349,384

 Pencatatan Piutang

CPO Kernel
2017 2017
Invoice Despatch Selisih Invoice Despatch Selisih
Tonase 15,763,470 14,003,470 (1,760,000) Tonase 2,317,860 2,341,220 23,360
DPP 123,370,229,000 110,370,869,000 (12,999,360,000) DPP 14,021,296,974 14,145,174,037 123,877,063
PPN 5,232,759,644 5,232,759,644 - PPN 1,402,129,697 1,402,129,697 -
Amount 128,602,988,644 115,603,628,644 Amount 15,423,426,671 15,547,303,734

Uang diterima 124,983,988,644 124,983,988,644 Uang diterima 13,017,888,000 13,017,888,000

AR 3,619,000,000 3,619,000,000 AR 2,405,538,671 2,653,292,797

ADV - (12,999,360,000) ADV - -

2018 2018
Invoice Despatch Selisih Invoice Despatch Selisih
Tonase 33,947,480 33,208,100 (2,499,380) Tonase 4,474,670 4,409,910 (41,400)
DPP 226,275,751,908 224,856,002,848 (14,419,109,060) DPP 20,626,787,154 20,333,158,691 (169,751,400)
PPN 11,276,182,059 11,276,182,059 - PPN 2,062,678,715 2,062,678,715 -
Amount 237,551,933,967 236,132,184,907 Amount 22,689,465,869 22,395,837,406

Uang diterima 241,170,933,967 241,170,933,967 Uang diterima 23,311,410,077 23,311,410,077

AR - 596,948,380 AR 1,783,594,463 1,731,306,244

ADV - (15,016,057,440) ADV - (117,463,182)

2019
2019
Invoice Despatch Selisih
Invoice Despatch Selisih
Tonase 8,138,492 8,179,892 -
Tonase 42,893,570 45,392,950 (0)
DPP 280,296,163,487 294,715,272,445 (102) DPP 22,343,265,256 22,513,016,656 -
PPN - - - PPN 2,234,326,526 2,234,326,526
Amount 280,296,163,487 294,715,272,445 Amount 24,577,591,782 24,747,343,182

Uang diterima 276,956,229,647 276,956,229,647 Uang diterima 21,706,576,245 21,706,576,245

AR 3,339,933,840 3,339,933,738 AR 4,654,610,000 4,654,610,000

ADV - (0) ADV - -
 Pencatatan Piutang

CPO Kernel
2020 2020
Invoice Despatch Selisih Invoice Despatch Selisih
Tonase 28,075,300 26,005,300 (2,070,000) Tonase 4,416,740 4,146,740 (270,000)
DPP 222,330,722,610 203,611,712,610 (18,719,010,102) DPP 14,338,120,207 13,352,620,207 (985,500,000)
PPN 348,500 348,500 - PPN 1,433,812,021 1,433,812,021 -
Amount 222,331,071,110 203,612,061,110 Amount 15,771,932,228 14,786,432,228

Uang diterima 225,671,004,950 225,671,004,950 Uang diterima 16,171,932,230 16,171,932,230

AR - 0 AR 4,254,610,000 4,254,610,000
ADV - (18,719,010,102) ADV - (985,500,000)

Cangkang

2020
Invoice Despatch Selisih
Tonase 1,857,810 1,857,810 -
DPP 701,072,045 701,072,045 -
PPN 70,107,205 70,107,205 -
Amount 771,179,250 771,179,250

Uang diterima 713,187,750 713,187,750

AR 57,991,501 57,991,502
ADV - -
SKEMA PENCATATAN ACCOUNT RECAIVABLE
INVOICE DESPATCH

AR AR ADV

TBS Rp. 11.145.494.992 Rp. 11.145.494.992 Rp. -

PT BUKIT
BORNEO
SEJAHTERA
SKEMA PENCATATAN ACCOUNT RECAIVABLE
INVOICE DESPATCH

AR AR ADV

CPO Rp. - Rp. - Rp. 18.719.010.000

PT KUTAI
REFINARY
NUSANTAR
A
SKEMA PENCATATAN ACCOUNT RECAIVABLE
INVOICE DESPATCH

AR AR ADV

KERNEL Rp. 4.254.610.000 Rp. 4.254.610.000 Rp. . 985.500.000

Rp. 4.254.610.000 Rp. 4.254.610.000 Rp. -

PT.FITESYA

PT
SAWINDO Rp. - Rp. - Rp. 985.500.000
INTI
PERKASA
SKEMA PENCATATAN ACCOUNT RECAIVABLE
INVOICE DESPATCH

AR AR ADV

CANGKANG Rp. 57.991.500 Rp. 57.991.500 Rp. -

PT PBP
SKEMA PENCATATAN ACCOUNT RECAIVABLE
INVOICE DESPATCH

AR AR ADV

TBS Rp. 11.145.494.992 Rp. 11.145.494.992 Rp. -

CPO Rp. - Rp. - Rp. 18.719.010.000

KERNEL Rp. 4.254.610.000 Rp. 4.254.610.000 Rp. 985.500.000

CANGKANG Rp. 57.991.500 Rp. 57.991.500 Rp. -

TOTAL Rp. 11.208.741.102 Rp. 11.208.741.102 Rp. 19.704.510.000

 SARAN

Membuat Mutu dan Meningkatkan

kualitas barang yang Menghindari kurang produksi supaya dapat
optimal sehingga klaim kirim barang dari mengirim barang lebih
yang terjadi bukan kontrak yang telah di dari kontrak terlebih
klaim yang merugikan buat saat harga sedang
bagus

Menjaga hubungan
yang baik dengan Menghindari
customer yang Loyal membuat kontrak
terhadap customer Membuat Aturan
yang aturan dan perihal penagihan
pembayarannya piutang untuk
kurang menghindari
menguntungkan piutang menjadi
tidak tertagih
Thank you