SDN PULOGADUNG

Present by : Enriko Joshua Hengkengbala

 Struktur FA Cabang

KPI FA

DSO (days sales outstanding)

AR & AR OD REVIEW (MIXED, JTI PG & BEKASI)

OPEX PULOGADUNG

2
 Struktur Organisasi FA
RFAM

BAM (39)

INKASSO (6) COLLECTOR (7) CASHIER (2) ADMIN SALES (3) ADMIN WH (3) GA (9) JTI (8)

CASHIER AP MIXED, ULI, CASHIER COLLECTION SECURITY (6) OB (3)

WH ADMIN (2) TRAFFIC ADMIN (1)
JTI (1) MIXED (1)

SA GT, FS (1) SA MT , RETUR (1) SA MT , LMT (1)

SETTLEMENT, CLAIM ,
COD (1) MTKA (2)

GT LMT FS ECOMM MIXED Yose Rizal

(2) (1)
CASH ACCOUNTANT WAREHOUSE ACCOUNTANT WAREHOUSE ACCOUNTANT
SECURITY BEKASI (3) OB BEKASI (1) CASH ACCOUNTANT PG (1)
BEKASI (1) PG (1) BEKASI (1)

3 Sudah tidak produktif , Sempat Sakit berkepanjangan Sejak 2021 s.d 2022
KPI Definition
Criteria DSO Trending AR Overdue Percentage Profitability (Shared KPI)

Formula , , dimana
dimana

Definisi Jumlah hari rata-rata yang diperlukan untuk Persentase jumlah piutang yang telah lewat Nilai nominal laba/rugi perusahaan terhadap
memperoleh pembayaran setelah penjualan jatuh tempo terhadap jumlah keseluruhan total nilai penjualan bersih cabang
dilakukan piutang
Channel All (Non-Legacy) All (Non-Legacy) All

Data Cutoff End of Month End of Month End of Month

Data dashboard dapat Per hari Per hari Week 2-3 bulan depannya
diperbarui pada
Minimum Achievement 10% growth (reduction) dari last year 10% growth (reduction) dari last year 2.5% of Net Sales

Target 15% growth (reduction) dari last year 15% growth (reduction) dari last year >2.5% of Net Sales (dalam nilai nominal)

Perhitungan Perhitungan menggunakan Total AR Open Item Perhitungan AR OD berdasarkan TOP sesuai Nilai Laba/Rugi Before Tax dibagi dengan
(Non-Legacy) dibagi dengan total net sales, lalu customer dibagi dengan AR Total Open Item nilai net sales
dikali jumlah hari (digunakan angka 30 sebagai (Non_Legacy)
rata2 hari dalam sebulan)

Note MTKA dapat toleransi 15 hari setelah TOP due MTKA dapat toleransi 15 hari setelah TOP due Berdasarkan hasil MTD cabang, dihitung nilai
nominal PBTnya
Extra poin - - Mendapatkan 5 extra poin jika mencapai lebih
dari 2.5%
4
DSO
Desc Jan 23 Feb 23 Mar 23 Apr 23 Mei 23 Jun 23
AR Open 24.870.017.201 32.248.786.635 32.916.145.757 37063021125 19.306.823.510 19.306.823.510
Nett Sales 24.035.170.945 21.424.609.482 29.944.800.551 24.482.599.505 23.260.171.695 24.362.197.277
DSO 31 45 33 45 25 24
Target 30 30 30 30 30 30

Issue :
1. Peralihan TOP SGB untuk Outlet Mixed dari 30 Hari menjadi 14 Hari, Habit bayar
outlet 30 Hari.
2. Pembayaran Outlet MTKA untuk Season Festive.
3. Case COD Dapensi Dwi Karya periode April dan Mei 2023.
4. AR Bad Debt < 2023 & Current Transaction 2023.
Action Plan :
5. Penagihan Reguler by Sales.
6. Konfirmasi piutang dan Penagihan langsung outlet dengan Collector.
7. Konfirmasi Customer by Phone dan Whatsapp Business.
8. Konfirmasi Hasil pemotongan AP Dapensi Dwi Karya untuk Clearing pending
Pembayaran April s.d Mei 2023

5
% AR OD MIXED 6 Bulan
Desc Jan-23 Feb-23 Mar-23 Apr-23 Mei 23 Jun-23 Jul-23
Sum of Total Due (LC) 4.315.784.766 4.853.262.634 3.850.934.987 8.936.964.330 17.875.416.097 9.681.985.334 8.817.398.751
Sum of Total Open Item (LC) 24.855.557.331 32.234.671.103 32.903.915.836 37.051.545.880 26.478.130.448 19.289.793.251 16.670.609.877
AR OD% 17% 15% 12% 24% 68% 50% 53%
TARGET 15% 15% 15% 15% 15% 15% 15%

AR OD BY CHANNEL

95%
85.85%
85%
75% 69.95%
68.41%

65%
55% 51.70%

46.24%
45%
37.52%
35%
% AR OD

32.99% 33.95%
29.76%
25.94%
25% 24.33%
22.39%

16.15% 16.86%
15% 13.23%
10.09% 11.11% 10.41%

5% 4.41% 4.48% 5.07%

JAN23 FEB23 MAR23 APR23 MEI23 JUN23 JUL23

FS 24.33% 16.15% 13.23% 22.39% 16.86% 11.11% 10.41%
GT 37.52% 46.24% 32.99% 51.70% 25.94% 29.76% 33.95%
MT 4.41% 4.48% 5.07% 10.09% 85.85% 68.41% 69.95%
6 AR OD ANALYSIS
% AR OD MIXED 6 Bulan by Channel FS
MT
95.00% 85.85%
85.00%
75.00% 68.41% 69.95%
65.00%
55.00%
AR OD%

45.00%
35.00%
25.00%
15.00% 10.09%
4.41% 4.48% 5.07%
5.00%
MT JAN23 MT FEB23 MT MAR23 MT APR23 MT MEI23 MT JUN23 MT JUL23
MT 4.41% 4.48% 5.07% 10.09% 85.85% 68.41% 69.95%

Kontribusi AR OD TOP 20 MTKA (Periode 3 Bulan)

Customer Name Mei 2023 Juni 2023 Juli 2023
PT. INTI CAKRAWALA CITRA 5.717.957.311 2.329.750.465 1.922.095.545
Issue :
LOTTE SHOPPING PASAR REBO 4.230.864.152 2.485.069.525 2.519.911.788 1. Top 3 AR Festive & Reguler MTKA Indogrosir (Inti Cakrawala Citra) , Lotte
PT. RAMAYANA LESTARI SENTOSA TBK 2.028.055.686 1.119.307.274 1.052.820.424 Shopping, Ramayana Lestari Sentosa.
LOTTEMART INDONESIA PT 1.829.957.401 43.977.831 -2.802.539 2. Progress AR Periode Mei – Juni 2023 average penurunan 40% / Rp
MATAHARI PUTRA PRIMA TBK PT 559.618.659 8.235.844 1.060.937 8,574,055,429.
NAGA SWALYAN .PT 426.224.447 305.164.401 187.580.399
LULU GROUP RETAIL PT 425.247.742 513.701.157 479.094.077 3. Progress AR Periode Juni – Juli 2023 Average penurunan – 10 % / Rp
FAJAR MITRA INDAH 202.618.184 0 -1.103.442 752,674,918.
PT. SUPRA BOGA LESTARI TBK. 191.509.091 308.049.420 164.201.630 4. Outlet Lulu Group Retail progress penurunan AR hanya 8 % dari periode
LION SUPER INDO PT 104.489.487 0 30.763
PT. SINARSAHABAT INTIMAKMUR 62.109.316 132.155.984 156.804.271
Mei 2023 – Juli 2023..
AEON INDONESIA PT 25.307.473 22.239.042 15.494.937 Action Plan :
DIAMOND ARTHA GADING 21.646.854 5.314.813 25.102.048 5. Follow up Tim AR MTKA & Tim KAM untuk progress Collection dan Update
PT. AKUR PRATAMA 21.411.641 -3.741 -3.741 uang masuk.
Grand Total 15.847.017.444 7.272.962.015 6.520.287.097

7
% AR OD MIXED 6 Bulan by Channel FS
FS

27.50%
24.33%
22.50% 22.39%

17.50% 16.86%
16.15%
12.50% 13.23%
AR OD%

11.11% 10.41%
7.50%

2.50%
FS JAN23 FS FEB23 FS MAR23 FS APR23 FS MEI23 FS JUN23 FS JUL23
FS 24.33% 16.15% 13.23% 22.39% 16.86% 11.11% 10.41%

Issue : Action Plan :

1. Lonjakan AR bulan April 2023 pada trendline diatas disebabkan
Mundur Pembayaran 14 Outlet Reguler Sebesar Rp 129,412,615.
2. Bad Debt dalam penanganan khusus Duck king group senilai Rp
29,960,810 dari Total Nilai AR atas 3 BA (PG, Jaksel, dan TGR)
Senilai Rp
3. Bad Debt Outlet Eggoil Jaya Bakery Senilai Rp 7,850,000
Kunjungan terakhir Collector yang rutin Melakukan penagihan ke
outlet tersebut, dan saat ini Outlet sudah beralih fungsi menjadi
Kost dan pemilik ada di Bandung.
4. Bad Debt Outlet Sodexo Rp 5,661,000 PIC sulit ditemui Outlet
klaim sudah Melakukan pembayaran, sudah dikonfirmasi
Kembali dikarenakan terdapat missed komunikasi terkait PO yang
dilampirkan.
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1. Di bulan berikutnya terdapat penuruan trend AR dikarenakan adanya
pembayaran dari ke 14 Outlet dan memastikan Kembali selanjutnya dari AR
PG tidak ada keterlambatan proses tukar faktur / penagihan langsung by
collector.
2. Komunikasi terakhir 21 Agustus 2023 Pak Leo Duck King saat ini Outlet
sedang terkendala perputaran Operasional.
3. Untuk Outlet Egoil Jaya Bakery sudah dikomunikasikan ke SPV terkait , BSM ,
BM dan secara periodic admin AR Melakukan penagihan by Whatsapp ke
pemilik dan saat ini pemilik sudah tidak merespon.
4. Koordinasi dengan Tim FSKA untuk set schedule untuk Join Visit Kembali ke
Outlet.
5. Monitoring GT Tracking dan Clearing pembayaran klaim ke masing-masing
outstanding Billing,
% AR OD MIXED 6 Bulan by Channel GT
GT
60.00%

50.00% 51.70%
46.24%
40.00%
37.52%
32.99% 33.95%
30.00% 29.76%
25.94%
20.00%

10.00%

0.00%
GT JAN23 GT FEB23 GT MAR23 GT APR23 GT MEI23 GT JUN23 GT JUL23

Issue : Action Plan :

1. Lonjakan AR OD di Bulan April disebabkan adanya transaksi
Group dengan Metode COD namun Pembayaran 7 s.d 14 Hari
Total Transaksi atas 5 Outlet Group sebesar Rp 3,037,332,910
(Yayasan Buddha Tze Chi, Smart Tbk, Sinarmas Bio Energy,
Transaksi Smart untuk BRI Group, Transaksi Smart untuk PT.
Mitrel Berkat Utama).
2. 4 Outlet Bad Debt / Kabur / Kasus Sebesar Rp 509,387,977.
3. 11 Outlet Reguler dengan AR OD sebesar Rp 690,592,493
mundur Pembayaran.
9 outstanding Billing,
1. Review Avg Transaksi Outlet Group dan diajukan Limit TOP Sesuai dengan
Kebutuhan outlet.
2. Kasus Penipuan atas Transaksi Fiktif menggunakan Toko Riskun Sebesar Rp
155.964.160 di follow up Kembali Proses pelaporannya ke Pihak Polsek
Cakung.
3. Kasus Bad Debt dengan Angsuran Rutin Senilai Rp 270,392,872 tetap
dilakukan Penagihan Untuk Ido Jaya Rp 200.000 / Bulan dan Bao Bao Express
penagihan dari Pihak Ke 3 Arcadius Rp 5,000,000/ Bulan.
4. Inventarisir Kembali Performance bayar Outlet seperti Outlet Adidaya dengan
memberikan Transaksi sesuai dengan kemampuan bayar outlet. Dan tidak
memberikan transaksi Kembali atas Outlet dengan Susah bayar.
5. Monitoring GT Tracking dan Clearing pembayaran klaim ke masing-masing
 TOP 20 AR OD PULOGADUNG Non MTKA (Juli 2023)

TOP 20 AR GT
Overdue
No Branch Code Branch Name Customer No Customer Name Cust Group 30 JUNI 2023 Issue Action Plan / Progress Collection
Total Open Item Total Due Due 1 - 30 Due 31 - 60 Due > 60
1 D312 SDN PULOGADUNG 5810018359 RISKUN TOKO SDN-GT Wholesaler 155.964.160 155.964.160 - - 155.964.160 Kasus Proses Pelaporan Polsek Cakung
2 D312 SDN PULOGADUNG 5810120938 IDO JAYA SDN-GT Wholesaler 135.076.390 135.076.390 - - 135.076.390 Bad Debt Cicil Rp 200.000 / Minggu
3 D312 SDN PULOGADUNG 5810003237 BAO BAO EXPRES SDN-Local Minimarket 121.153.482 121.153.482 - - 121.153.482 Bad Debt Cicil Rp 5.000.000 / Bulan by 3rd Party Collection Arcadius
Toko Kabur Outlet sudah Setiap Minggu LHI diberikan ke Sales untuk ditagihkan dalam hal ini mencari
informasi keberadaan Pemilik Outlet an Bp. Adi , Hasil Kunjungan collector April 2023 Rumah Pemilik
4 D312 SDN PULOGADUNG 5810196444 ZAHRA TOKO SDN-GT Wholesaler 83.093.945 83.093.945 - - 83.093.945 Bad Debt
Sudah dikontrakan dan Lokasi toko baru sudah disewa tenant baru rumah makan (Random Confirm
Billing)
5 D312 SDN PULOGADUNG 5810263124 MAIMUN SDN-GT Wholesaler 50.320.612 50.320.612 50.320.612 - - Pembayaran Lama Pemilik Ke luar kota , Konfirmasi Bayar 9 Agustus 2023 (Suntory)
Request Retur Karena pembelian Blue Band di Harga Tinggi beberapa Hari sebelum adanya Program
6 D312 SDN PULOGADUNG 5810017463 BEBENG TOKO SDN-GT Wholesaler 44.636.832 43.291.832 43.291.832 - - Pembayaran Lama
Bundling Blueband Sch 200 GR dengan Bango Harga Beli di Range > 450 Rb.
Request Retur Karena pembelian Blue Band di Harga Tinggi beberapa Hari sebelum adanya Program
7 D312 SDN PULOGADUNG 5810003342 H. WONGSO SDN-GT Wholesaler 42.142.832 42.142.832 42.142.832 - - Pembayaran Lama
Bundling Blueband Sch 200 GR dengan Bango > 450 Rb.
9020396228 Bayar 07 Agustus 2023 Rp 35.238.908, Pembayaran Mundur Pemilik Keluar kota Titip Bayar 1
8 D312 SDN PULOGADUNG 5810263082 PURNAMA SDN-GT Wholesaler 56.512.031 41.829.151 41.829.151 - - Pembayaran Lama
Faktur, Untuk 9020396239 Plan Bayar 14 Agustus 2023 (Suntory)
9 D312 SDN PULOGADUNG 5810263122 SATRIA TK SDN-GT Wholesaler 79.903.948 36.019.024 36.019.024 - - Pembayaran Lama Plan Bayar 08 Agustus 2023 Rp 21.020.000 Setelah Potong Reward Skal (Suntory)
Bayar 1 Agustus 2023 Rp 23.492.604, Alokasi Pending Pot. BP 0362/BP-S/SGB-SDN/VII/2023 Rp
10 D312 SDN PULOGADUNG 5810101240 TIRTA JAYA TOKO SDN-GT Wholesaler 47.579.290 33.366.267 33.366.267 - - Potongan Promosi
9.873.663 (Suntory)
Janji Bayar Mundur , Ada Plan Bayar 9 Agustus 2023 selanjutnya Request Penurunan Limit 9020395008
11 D312 SDN PULOGADUNG 5810114127 ADI DAYA INTERNATIONAL SDN-FS Customers 31.655.050 31.655.050 8.025.370 23.629.680 - Pembayaran Lama
RP 9.873.663 Average Bayar 2 Bulan
12 D312 SDN PULOGADUNG 5810041131 BERKAT SDN-GT Wholesaler 176.243.489 30.290.024 24.738.613 5.551.411 - Potongan Promosi Pending Clearing Potongan Promosi atas 11 Faktur dan BP 1341,1371,0515,1762,1937,2094,1938 (GMK)
Bayar Cicil Rp 10.000.000 03 Agustus 2023 Suntory, Pelunasan 10 Agustus Rp 13.062.335 Potonga
13 D312 SDN PULOGADUNG 5810263130 MAHIRA TK SDN-GT Wholesaler 62.427.819 30.066.755 30.066.755 - - Potongan Promosi
Pending Potongan Promosi Rp 7.004.420 (Suntory)
14 D312 SDN PULOGADUNG 5810183202 CAHAYA JAYA TOKO SDN-GT Wholesaler 72.898.615 29.141.466 29.141.466 - - Potongan Promosi Clearing Pot BP 0362/BP-S/SGB-SDN/ Rp 9.941.367 (Suntory)
15 D312 SDN PULOGADUNG 5810109171 BINTANG JAYA TOKO SDN-GT Wholesaler 39.698.820 27.902.382 27.902.382 - - Pembayaran Lama Plan Bayar 09 Agustus 2023 Sesuai Kunjungan Sales (GMK)

16 D312 SDN PULOGADUNG 5810120037 MJS 15 TOKO SDN-GT Wholesaler 71.487.100 27.707.530 27.707.530 - - Pembayaran Lama Bayar 3 Agustus 2023 Rp 10.000.000,- , Plan Pelunasan Kamis 10 Agustus 2023 Rp 17.700.000 (Suntory)

17 D312 SDN PULOGADUNG 5810263134 BILAH SDN-GT Wholesaler 26.262.347 26.262.347 26.262.347 - - Pembayaran Lama Janji bayar mundur Request cicil, Toko Deadline bayar di Jumat 11 Agustus 2023 (Suntory)
18 D312 SDN PULOGADUNG 5810255781 TOKO FUAD JAYA SDN-GT Wholesaler 96.025.565 25.787.512 25.787.512 - - Pembayaran Lama Plan Kunjungan Outlet area Cengkareng SPV/BM Minggu Pertama Agustus 2023
19 D312 SDN PULOGADUNG 5810263125 MITRA SEMBAKO LW SDN-GT Wholesaler 38.839.958 22.688.792 22.688.792 - - Potongan Promosi Akumulasi Potongan SGB Reward April, Mei, Juni dan Quartal Rp 22.688.792 (Suntory)
20 D312 SDN PULOGADUNG 5810124214 LAROS TOKO SDN-GT Wholesaler 22.202.775 22.202.775 22.202.775 - - Pembayaran Lama Plan Collection 09 Agustus 2023 LHI dibuatkan atas nama SPV/BSM/BM , Confirm BM
Grand Total 1.454.125.060 1.015.962.328 491.493.260 29.181.091 495.287.977

10
% AR OD JTI PULOGADUNG
JATUH TEMPO
TOTAL SALDO BELUM JATUH TEMPO DALAM 1 MINGGU SEKARANG (DUE) '1-30 31-60 61-90 91 - 120 > 120 SALDO % AR OD

Mei 2.183.182.300 1.943.779.800 214.096.500 - 23.795.000 1.511.000 - - - 25.306.000 1%

Percentage AR 89% 10% 0% 1% 0% 0% 0% 0%

JATUH TEMPO
TOTAL SALDO BELUM JATUH TEMPO DALAM 1 MINGGU SEKARANG (DUE) '1-30 31-60 61-90 91 - 120 > 120 SALDO % AR OD

JUNI 2.888.069.500 2.305.323.500 500.689.500 73.795.000 6.750.500 - 1.511.000 - - 82.056.500 3% 2%

Percentage AR 80% 17% 3% 0% 0% 0% 0% 0%

TOTAL SALDO BELUM JATUH TEMPO JATUH TEMPO SEKARANG (DUE) '1-30 31-60 61-90 91 - 120 > 120 SALDO
DALAM 1 MINGGU % AR OD

JULI 2.820.618.000 2.225.607.500 536.715.000 - 56.784.500 - - 1.511.000 - 58.295.500 2%

Percentage AR 79% 19% 0% 2% 0% 0% 0% 0% - 1%

Issue :
1. Bad Debt Freskoa Mart , Outlet Tutup Ditagih Collector. Untuk AR Mixed dapat dilakukan penarikan
barang Product SDN, untuk Product Rokok sudah tidak ada barang. Principle rokok terkena Bad Debt
Outlet Gudang Garam.
2. Pembayaran Mundur Outlet Pertamina Bright karena outlet klaim tidak Terima dokumen Terima
faktur , Cash Accountant sudah Lakukan TF dan akhirnya di lakukan TTF Kembali dan Supra Boga Lestari
baru dibayarkan 11 Agustus 2023.
Action Plan :
3. Surat Peringatan akan dikirimkan kembali ke Freskoa Mart.
11
4. Dan mendokumentasikan setiap proses tukar faktur by web.
% AR OD JTI BEKASI

JATUH TEMPO DALAM

TOTAL SALDO BELUM JATUH TEMPO 1 MINGGU SEKARANG (DUE) '1-30 31-60 61-90 91 - 120 > 120 SALDO % AR OD

Mei 835.632.000 433.136.000 402.496.000 - - - - - - - 0%

Percentage AR 52% 48% 0% 0% 0% 0% 0% 0%

JATUH TEMPO DALAM

TOTAL SALDO BELUM JATUH TEMPO 1 MINGGU SEKARANG (DUE) '1-30 31-60 61-90 91 - 120 > 120 SALDO % AR OD

JUNI 716.841.500 474.405.500 242.436.000 - - - - - - - 0%

Percentage AR 66% 29% 0% 0% 0% 0% 0% 0%

JATUH TEMPO DALAM

TOTAL SALDO BELUM JATUH TEMPO 1 MINGGU SEKARANG (DUE) '1-30 31-60 61-90 91 - 120 > 120 SALDO % AR OD
JULI 679.577.500 199.025.500 480.552.000 - - - - - - -
0%
Percentage AR 29% 71% 0% 0% 0% 0% 0% 0%

Issue :
1. Tidak ada AR OD Pembayaran sesuai Jatuh Tempo dan PJP Sales.

Action Plan :
2. Maintain Pembayaran Sesuai PJP dan Jatuh Tempo

12
KONFIRMASI AR OD SDN PULOGADUNG
Nomor Tidak Aktif - Indikasi
Row Labels Transaksi Sesuai Konfirmasi Owner Outlet Kabur Outlet Tidak Merespon Transaksi tidak sesuai Fiktif/Belum Update Toko Tutup Grand Total

Telepon 143.891.708 85.694.224 29.596.447 2.097.843 1.448.262.836 1.709.543.058

Visit Collector 971.022.843 9.725.483 83.831.289 36.590.736 91.410.369 1.192.580.720
Whatsapp Biz 27.156.345 583.888.385 7.460.075 67.523.120 686.027.925
Whatsapp 423.085.738 15.742.514 74.543.309 513.371.561
Email 29.322.445 20.000.035 49.322.480
Whatsapp & Visit Collector 2.027.887 2.027.887
Grand Total 1.596.506.966 111.162.221 83.831.289 708.028.176 46.148.654 1.515.785.956 91.410.369 4.152.873.631

Source : Random Confirmation Billing RFAM Periode Check April 2023 s.d 31 Juli 2023
Issue :
1. Database Customer No.Telp Sudah tidak update / sudah tidak aktif, hal ini menjadi kendala apakah
Transaksi tersebut sesuai / FIktif
2. Nomor Whatsapp Aktif namun tidak merespon.
3. Pada Saat penagihan Langsung outlet tutup sehingga terkendala untuk mendapatkan Informasi.kesesuaian
transaksi
Action Plan :
4. Untuk Transaksi Fiktif yang terbukti dengan pengakuan Outlet dilakukan pemanggilan sales dan sanksi atas
sales tersebut tidak diperpanjang dengan penelusuran konfirmasi piutang oleh collector , dan SP untuk Sales
dengan Status Karyawan tetap.
5. Penagihan Intensif untuk Outlet yang sudah mulai terindikasi sulit bayar dengan interval Kunjungan
Penagihan Reguler sales sesuai PJP dan Kunjungan Collector di minggu yang sama.
6. Outlet Kabur / Tutup kami informasikan ke BM / BSM untuk ditindaklanjuti.
13
OPEX PULOGADUNG 2022 vs 2023
Cost Category (WT) Year Januari Februari Maret April Mei Juni Juli Grand Total
Salaries & Allowances 2.022 768.589.190 783.146.319 886.852.693 1.327.054.548 662.208.623 896.033.922 945.577.174 6.269.462.469
2.023 1.634.400.154 463.255.588 976.036.160 1.221.597.366 1.017.258.763 1.097.854.232 1.042.691.142 7.453.093.405
Salaries & Allowances Total 2.402.989.344 1.246.401.907 1.862.888.853 2.548.651.914 1.679.467.386 1.993.888.154 1.988.268.316 13.722.555.874
Freight 2.022 109.172.987 86.057.703 39.755.500 375.442.952 85.150.100 425.796.080 40.271.500 1.161.646.822
2.023 1.003.508.580 -1.072.438.248 1.798.110.650 327.742.418 340.268.598 359.800.000 348.904.500 3.105.896.498
Freight Total 1.112.681.567 -986.380.545 1.837.866.150 703.185.370 425.418.698 785.596.080 389.176.000 4.267.543.320
Rent 2.022 52.144.140 143.993.478 48.510.976 54.664.531 67.353.401 180.076.132 40.328.832 587.071.490
2.023 99.982.407 366.013.067 -210.618.348 40.875.530 539.003.945 108.777.289 -298.430.627 645.603.263
Rent Total 152.126.547 510.006.545 -162.107.372 95.540.061 606.357.346 288.853.421 -258.101.795 1.232.674.753
Utilities 2.022 70.416.940 69.580.165 64.996.480 58.077.683 52.268.569 46.718.859 55.006.464 417.065.160
2.023 48.393.291 49.963.335 43.446.852 49.311.462 40.514.018 49.625.038 45.953.687 327.207.683
Utilities Total 118.810.231 119.543.500 108.443.332 107.389.145 92.782.587 96.343.897 100.960.151 744.272.843
Repair & Maintenance 2.022 14.875.084 26.391.995 35.503.960 19.648.985 5.848.000 35.123.560 95.808.852 233.200.436
2.023 26.082.446 77.442.900 16.044.383 28.308.239 30.605.460 82.458.182 213.665.895 474.607.505
Repair & Maintenance Total 40.957.530 103.834.895 51.548.343 47.957.224 36.453.460 117.581.742 309.474.747 707.807.941
Printing & Stationery 2.022 12.008.100 61.228.600 8.519.200 6.928.600 4.886.900 51.063.700 13.803.117 158.438.217
2.023 3.753.000 9.835.958 43.548.500 31.849.000 59.303.340 61.640.000 97.115.900 307.045.698
Printing & Stationery Total 15.761.100 71.064.558 52.067.700 38.777.600 64.190.240 112.703.700 110.919.017 465.483.915
Domestic Travel 2.022 58.984.678 65.281.961 91.652.518 69.734.409 36.323.564 63.303.060 53.915.323 439.195.513
2.023 126.300 489.250 969.900 268.000 143.000 1.996.450
Domestic Travel Total 58.984.678 65.281.961 91.778.818 70.223.659 37.293.464 63.571.060 54.058.323 441.191.963
Depreciation 2.022 21.320.398 21.193.593 20.999.928 20.999.923 20.547.596 20.547.591 20.750.927 146.359.956
2.023 37.714.542 34.061.739 34.649.306 34.427.332 33.782.263 33.566.940 47.446.408 255.648.530
Depreciation Total 59.034.940 55.255.332 55.649.234 55.427.255 54.329.859 54.114.531 68.197.335 402.008.486
Amortization 2.022 26.220.786 26.220.788 26.220.785 26.220.787 26.220.788 26.220.786 26.220.785 183.545.505
2.023 26.189.120 26.189.120 26.189.119 26.189.121 26.189.120 26.189.120 26.189.119 183.323.839
Amortization Total 52.409.906 52.409.908 52.409.904 52.409.908 52.409.908 52.409.906 52.409.904 366.869.344
Fuel & Oils 2.022 3.782.910 200.000 1.214.627 500.000 200.000 550.000 400.000 6.847.537
2.023 48.123.387 47.243.750 49.450.116 48.734.893 47.525.000 46.225.000 46.050.000 333.352.146
Fuel & Oils Total 51.906.297 47.443.750 50.664.743 49.234.893 47.725.000 46.775.000 46.450.000 340.199.683
Taxes and Stamp Duties 2.022 18.013.700 12.683.400 8.419.500 7.919.700 47.036.300
2.023 41.666.667 51.762.667 50.726.692 48.404.767 41.666.667 -5.268.383 5.534.000 234.493.077
Taxes and Stamp Duties Total 41.666.667 69.776.367 63.410.092 56.824.267 41.666.667 2.651.317 5.534.000 281.529.377
Other Expenses 2.022 5.849.295 10.810.293 52.117.442 24.622.513 17.715.356 14.963.562 11.025.492 137.103.953
2.023 12.096.324 13.207.060 12.611.225 12.479.433 31.327.895 10.954.869 10.029.788 102.706.594
Other Expenses Total 17.945.619 24.017.353 64.728.667 37.101.946 49.043.251 25.918.431 21.055.280 239.810.547
Other Professional Fees 2.022 3.100.000 5.780.000 4.750.000 1.700.000 1.860.000 1.170.000 1.860.000 20.220.000
2.023 2.000.000 3.320.000 2.650.000 2.080.000 500.000 3.160.000 13.710.000
Other Professional Fees Total 5.100.000 9.100.000 7.400.000 3.780.000 2.360.000 1.170.000 5.020.000 33.930.000
Medical & Staff Welfare 2.022 1.341.200 2.192.145 1.092.000 1.769.000 185.000 425.000 7.004.345
2.023 1.555.000 1.551.742 707.000 315.000 745.000 2.558.918 2.243.421 9.676.081
Medical & Staff Welfare Total 2.896.200 3.743.887 1.799.000 2.084.000 745.000 2.743.918 2.668.421 16.680.426
Postage, Telephone & Telex 2.022 1.224.520 1.276.520 1.224.520 1.224.520 1.235.652 1.235.652 1.235.652 8.657.036
2.023 69.486 69.486 69.486 69.486 69.486 69.486 69.486 486.402
Postage, Telephone & Telex Total 1.294.006 1.346.006 1.294.006 1.294.006 1.305.138 1.305.138 1.305.138 9.143.438
Insurance 2.022 1.075.979 422.499 530.833 584.998 541.666 541.666 3.697.641
2.023 582.500 582.500 582.500 582.500 815.833 629.167 629.167 4.404.167
Insurance Total 582.500 1.658.479 1.004.999 1.113.333 1.400.831 1.170.833 1.170.833 8.101.808
Training, Workshops & Meetings 2.022 3.340.224 3.340.224
Training, Workshops & Meetings Total 3.340.224 3.340.224
Donations & Gifts 2.022 47.500 47.500 47.500 47.500 47.500 47.500 47.500 332.500
2.023 47.500 47.500 47.500 47.500 95.000 47.500 332.500
Donations & Gifts Total 95.000 95.000 95.000 95.000 47.500 142.500 95.000 665.000
Grand Total 4.138.582.356 1.394.598.903 4.140.941.469 3.871.089.581 3.192.996.335 3.646.939.628 2.898.660.670 23.283.808.942

14
 EXPENSE LAST YEAR VS ACTUAL
OPS. EXPENSE

2023
2023
Rp2,750,000,000

2023
Rp2,250,000,000
2022
2023 2023
2022
Rp1,750,000,000 2023
2022 2022 2022
Rp1,250,000,000 2022
2022

Rp750,000,000

Rp250,000,000 2023

159% -95% 119% - 6% 125% 6% 22%

Year Januari Februari Maret April Mei Juni Juli Grand Total
2.022 1.152.417.952 1.322.490.739 1.296.564.028 1.997.586.284 982.451.047 1.771.496.770 1.307.218.284 9.830.225.104
2.023 2.986.164.404 72.108.164 2.844.377.441 1.873.503.297 2.210.545.288 1.875.442.858 1.591.442.386 13.453.583.838
Grand Total 4.138.582.356 1.394.598.903 4.140.941.469 3.871.089.581 3.192.996.335 3.646.939.628 2.898.660.670 23.283.808.942
15
 PNL (Update Juli 23)

Description Jan Feb Mar Apr May Jun

Gross Sales 24.408.192.291 21.928.064.203 29.533.627.803 24.491.323.508 22.716.063.868 25.780.387.539

Total Discount (Principal and SDN) 2.754.885.133 2.626.614.219 2.556.330.009 2.434.927.558 1.760.954.233 3.832.462.064

Net Sales 21.653.307.158 19.301.449.984 26.977.297.794 22.056.395.950 20.955.109.635 21.947.925.475

COGS include TPR and Mark Up 20.055.811.255 17.715.048.084 25.410.402.869 20.897.999.080 19.946.543.501 22.125.446.211

Logistic Fee 195.764.765 257.595.040 190.000 47.834.913 0 364.031.806

Incentive 28.065.269 42.447.790 0 0 10.394.710 0

P&L Gross Profit (%NS) 1.821.325.937 1.886.444.729 1.567.084.925 1.206.231.783 1.018.960.843 186.511.070

Warehouse & Logistic 1.587.562.347 -52.043.422 797.627.590 1.418.081.856 1.613.524.982 1.083.656.680

Selling Expense 272.396.743 276.310.046 286.134.194 366.797.136 451.866.025 399.155.074

A&P Expense 0 0 0 0 0 0
GA Expense 439.651.153 453.632.639 540.116.965 574.675.450 713.820.690 530.883.058

Total Expense 2.299.610.243 677.899.263 1.623.878.750 2.359.554.442 2.779.211.697 2.013.694.812

Operating Profit (Loss) -478.284.306 1.208.545.466 -56.793.825 -1.153.322.659 -1.760.250.854 -1.827.183.742

Other Expense (Income) 330 11.214.706 8.994.571 -1.800.386 -731.260 16.806.741

EBT -478.284.636 1.197.330.760 -65.788.396 -1.151.522.273 -1.759.519.594 -1.843.990.483

16
OPEX PULOGADUNG 2023
Cost Category (WT) Januari Februari Maret April Mei Juni Juli 2023 Total
Salaries & Allowances 1.634.400.154 463.255.588 976.036.160 1.221.597.366 1.017.258.763 1.097.854.232 1.042.691.142 7.453.093.405
Freight 1.003.508.580 -1.072.438.248 1.798.110.650 327.742.418 340.268.598 359.800.000 348.904.500 3.105.896.498
Rent 99.982.407 366.013.067 -210.618.348 40.875.530 539.003.945 108.777.289 -298.430.627 645.603.263
Repair & Maintenance 26.082.446 77.442.900 16.044.383 28.308.239 30.605.460 82.458.182 213.665.895 474.607.505
Fuel & Oils 48.123.387 47.243.750 49.450.116 48.734.893 47.525.000 46.225.000 46.050.000 333.352.146
Utilities 48.393.291 49.963.335 43.446.852 49.311.462 40.514.018 49.625.038 45.953.687 327.207.683
Printing & Stationery 3.753.000 9.835.958 43.548.500 31.849.000 59.303.340 61.640.000 97.115.900 307.045.698
Depreciation 37.714.542 34.061.739 34.649.306 34.427.332 33.782.263 33.566.940 47.446.408 255.648.530
Taxes and Stamp Duties 41.666.667 51.762.667 50.726.692 48.404.767 41.666.667 -5.268.383 5.534.000 234.493.077
Amortization 26.189.120 26.189.120 26.189.119 26.189.121 26.189.120 26.189.120 26.189.119 183.323.839
Other Expenses 12.096.324 13.207.060 12.611.225 12.479.433 31.327.895 10.954.869 10.029.788 102.706.594
Other Professional Fees 2.000.000 3.320.000 2.650.000 2.080.000 500.000 3.160.000 13.710.000
Medical & Staff Welfare 1.555.000 1.551.742 707.000 315.000 745.000 2.558.918 2.243.421 9.676.081
Insurance 582.500 582.500 582.500 582.500 815.833 629.167 629.167 4.404.167
Domestic Travel 126.300 489.250 969.900 268.000 143.000 1.996.450
Postage, Telephone & Telex 69.486 69.486 69.486 69.486 69.486 69.486 69.486 486.402
Donations & Gifts 47.500 47.500 47.500 47.500 95.000 47.500 332.500
Grand Total 2.986.164.404 72.108.164 2.844.377.441 1.873.503.297 2.210.545.288 1.875.442.858 1.591.442.386 13.453.583.838
Data Sharing Opex 2.299.610.243 677.899.263 1.623.878.750 2.359.554.442 2.779.211.697 2.013.694.812
Diff -686.554.161 605.791.099 -1.220.498.691 486.051.145 568.666.409 138.251.954
Source data : Mapping GL Opex SAP (FBL3N) Periode Jan – Jul 23 & Sharing GL Opex s.d Juni 2023

17
 ISSUE OPEX PULOGADUNG
Sum of Amount in local currency Year +/-
2022 2022 Total 2023 2023 Total Grand Total
Cost Category (WT) Reclass To + - + -
Salaries & Allowances ULI PULOGADUNG Rp707.058.221 -Rp381.626.391 Rp325.431.830 Rp814.786.044 -Rp161.771.866 Rp653.014.178 Rp978.446.008
BATURAJA Rp689.169.953 -Rp678.638.318 Rp10.531.635 Rp415.892.910 -Rp35.012.262 Rp380.880.648 Rp391.412.283
SUKABUMI Rp249.347.003 -Rp157.014.505 Rp92.332.498 Rp194.397.990 -Rp10.403.429 Rp183.994.561 Rp276.327.059
SERPONG Rp349.302.545 -Rp307.224.379 Rp42.078.166 Rp161.955.946 -Rp4.985.349 Rp156.970.597 Rp199.048.763
SIANTAR Rp159.186.898 -Rp30.125.268 Rp129.061.630 Rp69.814.943 Rp69.814.943 Rp198.876.573
JONGGOL Rp291.479.085 -Rp281.127.129 Rp10.351.956 Rp194.521.997 -Rp8.560.958 Rp185.961.039 Rp196.312.995
BEKASI Rp79.261.752 Rp79.261.752 Rp79.261.752
Sentul Rp17.307.820 Rp17.307.820 Rp17.307.820
Salaries & Allowances Total Rp2.462.851.525 -Rp1.835.755.990 Rp627.095.535 Rp1.930.631.582 -Rp220.733.864 Rp1.709.897.718 Rp2.336.993.253
Domestic Travel BATURAJA Rp11.765.307 Rp11.765.307 Rp11.765.307
BEKASI Rp791.750 Rp791.750 Rp791.750
Domestic Travel Total Rp11.765.307 Rp11.765.307 Rp791.750 Rp791.750 Rp12.557.057
Freight ULI PULOGADUNG Rp193.600.000 -Rp188.050.000 Rp5.550.000 Rp6.900.000 Rp6.900.000 Rp12.450.000
LOG. SERV Rp6.845.000 Rp6.845.000 Rp6.845.000
Freight Total Rp200.445.000 -Rp188.050.000 Rp12.395.000 Rp6.900.000 Rp6.900.000 Rp19.295.000
Fuel & Oils ULI PULOGADUNG Rp900.000 Rp900.000 Rp100.000 Rp100.000 Rp1.000.000
Fuel & Oils Total Rp900.000 Rp900.000 Rp100.000 Rp100.000 Rp1.000.000
Other Expenses ULI PULOGADUNG Rp681.000 -Rp36.000 Rp645.000 Rp2.024.807 -Rp64.000 Rp1.960.807 Rp2.605.807
SUKABUMI Rp15.300 Rp15.300 Rp15.300
Other Expenses Total Rp696.300 -Rp36.000 Rp660.300 Rp2.024.807 -Rp64.000 Rp1.960.807 Rp2.621.107
Other Professional Fees JONGGOL Rp550.000 Rp550.000 Rp550.000
Other Professional Fees Total Rp550.000 Rp550.000 Rp550.000
Printing & Stationery ULI PULOGADUNG Rp774.500 -Rp224.000 Rp550.500 Rp420.000 Rp420.000 Rp970.500
Printing & Stationery Total Rp774.500 -Rp224.000 Rp550.500 Rp420.000 Rp420.000 Rp970.500
Taxes and Stamp Duties JONGGOL Rp1.844.000 Rp1.844.000 Rp1.844.000
Taxes and Stamp Duties Total Rp1.844.000 Rp1.844.000 Rp1.844.000
Grand Total Rp2.679.826.632 -Rp2.024.065.990 Rp655.760.642 Rp1.940.868.139 -Rp220.797.864 Rp1.720.070.275 Rp2.375.830.917

Issue :
1. Opex non Cabang Pulogadung Impact PnL Tahun 2022 Rp 655.760.642 per 21 Agustus 2023 atau s.d 21 Agustus 2023 baru 76% Biaya tersebut di Reclass
2. Opex non Cabang Pulogadung Impact PNL Tahun 2023 Rp 1.720.070.275 (Jan – Juli 2023) per 21 Agustus 2023 atau s.d 21 Agustus 2023 baru 11% Biaya tersebut di Reclass.
3. Total Opex yang dibiayakan di Cabang Pulogadung selama Periode tersebut diatas Rp 3.335.587.274 s.d 21 Agustus 2023 biaya yang sudah di Reklass sebesar 67%
18
 ACTION PLAN
Action Plan
• Pengajuan Reclass Phase 1 Senilai Rp 1,930,631,582 dengan perincian Komponen Biaya tahun 2023 Non PG, berikut rinciannya :

Komponen Biaya BATURAJA BEKASI JONGGOL SERPONG SIANTAR SUKABUMI ULI PULOGADUNG Grand Total
Gaji 258.638.597 69.115.954 175.448.263 131.953.922 68.134.685 154.170.420 384.504.267 1.241.966.108
Kompensasi PKWT 68.749.359 8.560.958 10.120.215 10.403.429 271.109.022 368.942.983
Lembur 63.300.488 8.784.364 13.915.209 19.735.718 110.563.012 216.298.791
THR 25.204.466 1.361.434 10.512.776 5.966.600 1.680.258 10.088.423 48.609.743 103.423.700
Grand Total 415.892.910 79.261.752 194.521.997 161.955.946 69.814.943 194.397.990 814.786.044 1.930.631.582

• Rekonsiliasi dengan TIM Accounting untuk Nilai Saldo Minus (-) Rp 1,797,281,241 Pada Biaya Tahun 2022 dan Oustanding Expense non PG Tahun 2022 Rp 627,095,535
dan selanjutnya diajukan Reclass Tahap ke 2 :

Cost Category (WT) Salaries & Allowances

GL Account Name (All)

Sum of Amount in local currency Year User name

2022 2022 Total Grand Total
Reclass To +/- D311_ACOFF04 D311_APADM02 D311_BPCMGR2 D311_GASTF01 D311_GASTF02
SIANTAR + Rp35.444.729 Rp123.742.169 Rp159.186.898 Rp159.186.898
- -Rp24.127.426 -Rp5.997.842 -Rp30.125.268 -Rp30.125.268
SIANTAR Total -Rp24.127.426 Rp35.444.729 Rp117.744.327 Rp129.061.630 Rp129.061.630
BATURAJA + Rp123.213.088 Rp565.956.865 Rp689.169.953 Rp689.169.953
- -Rp671.424.743 -Rp7.213.575 -Rp678.638.318 -Rp678.638.318
BATURAJA Total -Rp671.424.743 Rp123.213.088 Rp558.743.290 Rp10.531.635 Rp10.531.635
SERPONG + Rp3.956.477 Rp60.046.881 Rp285.299.187 Rp349.302.545 Rp349.302.545
- -Rp297.608.702 -Rp9.615.677 -Rp307.224.379 -Rp307.224.379
SERPONG Total -Rp297.608.702 Rp3.956.477 Rp60.046.881 Rp275.683.510 Rp42.078.166 Rp42.078.166
SUKABUMI + Rp3.734.128 Rp48.929.364 Rp196.683.511 Rp249.347.003 Rp249.347.003
- -Rp150.755.137 -Rp6.259.368 -Rp157.014.505 -Rp157.014.505
SUKABUMI Total -Rp150.755.137 Rp3.734.128 Rp48.929.364 Rp190.424.143 Rp92.332.498 Rp92.332.498
ULI PULOGADUNG + Rp11.131.884 Rp615.000 Rp270.287.218 Rp425.024.119 Rp707.058.221 Rp707.058.221
- -Rp381.626.391 -Rp381.626.391 -Rp381.626.391
ULI PULOGADUNG Total -Rp381.626.391 Rp11.131.884 Rp615.000 Rp270.287.218 Rp425.024.119 Rp325.431.830 Rp325.431.830
JONGGOL + Rp49.741.131 Rp241.737.954 Rp291.479.085 Rp291.479.085
- -Rp271.738.842 -Rp9.388.287 -Rp281.127.129 -Rp281.127.129
JONGGOL Total -Rp271.738.842 Rp49.741.131 Rp232.349.667 Rp10.351.956 Rp10.351.956
Sentul + Rp17.307.820 Rp17.307.820 Rp17.307.820
Sentul Total Rp17.307.820 Rp17.307.820 Rp17.307.820
19 Grand Total -Rp1.797.281.241 Rp18.822.489 Rp615.000 Rp587.662.411 Rp1.817.276.876 Rp627.095.535 Rp627.095.535
 Issue Trade & non Trade
Issue
1. Pending Pembayaran Vendor Lift 2021 s.d -
2022 Rp 23.760.000
2. Case Dapensi Periode April s.d Mei 2023 -
Rp. 423.032.369
3. Outstanding AR Primafood Rp 12.354.690
4. Outstanding AR Central Rezeki Storage Rp
671.904
5. Pending Restructure dan Balancing
Instalasi Jalur Kelistrikan Pulogadung sudah
4x penggantian Fuse PLN
6, Kerusakan Sparepart Krusial Lift
Pulogadung Sliding Guide Shoe , PCB Safety
Lift untuk proses Manual, dan Elevator
Pulley Set (Penggantian setiap 5 Tahun)
20
Action Taken
Pengajuan IM
Pemotongan AP Vendor via Debit Memo
‘- Negosiasi dengan Outlet untuk
Pemotongan Sisa Retur dan Realisasi hasil
meeting terkait Support BP Tambahan dari
Principal
‘- Negoisiasi dengan Principal untuk Support ‘- On Process
BP tambahan dan Koordinasi dengan Pihak
Buyer Pak Rifai dikarenakan Pihak Finance
tidak bersedia untuk Ditemui, dan Feedback
akan email Merespon Konfirmasi Retur dan
Potongan Outlet sepihak.
‘- Koordinasi dengan Pihak GA HO untuk
Tindak lanjut hasil survey Vendor
‘- Menonaktifkan Lift apabila sudah ada
Pengguna yang terjebak / Pintu Lift Error
- Komunikasi dengan Pihak Teknisi Vendor
untuk maintenance sementara
Result Action Plan
- Approved Top Management - Tidak ada Pending Pembayaran Vendor
kembali
- On Process - Koordinasi dengan Tim Logistik untuk
Monitoring SJ kembali, Current Daily
Email GINYB
‘- On Process Pak Hengky SCP untuk Propose ‘- Reschedule Waktu dengan Pak Hengky SCP
PA Baru untuk Kunjungan Primafood.
‘- Selasa 15 Agustus 2023 Meeting dengan
Outlet Terkait Pemotongan Sepihak
Pot.Promosi dan Retur di PG dan Jaksel dan
Outlet s.d saat ini belum Feedback terkait
Outstanding AR, Secara Operasional Normal
Namun Sempat ada salah satu Supplier yang
Komplain terkait Pending Pembayaran dari
Januari 2023.
‘- On Process ‘-Koordinasi dengan Pihak GA kembali untuk
- AC lantai 3 Tidak dapat beroprasi Plan Restruktur Jaringan Listrik.
‘- On process ‘- Tunggu email dari Vendor untuk Hasil
Survey dan Maintenance tangga; 23 Agustus
2023.
 PT. Sinarmas Distribusi Nusantara
BSD Green Office Park 9 (GOP 9), 1st Floor, Wing B
Jl. BSD Grand Boulevard BSD City, Tangerang 15345