Total Pendapatan
Rp 184.530.000
Total Beban
Rp 146.110.000
Net Income
+Rp 38.420.000
Margin 20.8%
| Kategori / Nama Jurnal | Nominal | Posisi | Total |
|---|---|---|---|
| PENDAPATAN | |||
| 4-4100 Pendapatan Jasa Pengiriman | 142.350.000 | Kredit | — |
| 4-4200 Pendapatan Penjualan Barang | 28.000.000 | Kredit | — |
| 4-4900 Pendapatan Lain-Lain | 14.180.000 | Kredit | — |
| Total Pendapatan | 184.530.000 | ||
| HPP (Harga Pokok Penjualan) | |||
| 5-5050 Harga Pokok Penjualan Barang | 18.000.000 | Debit | — |
| Total HPP | 18.000.000 | ||
| BEBAN OPERASIONAL | |||
| 5-5100 Beban Operasional | 85.420.000 | Debit | — |
| 5-5200 Beban Bahan Bakar | 22.150.000 | Debit | — |
| 5-5300 Beban Maintenance | 9.825.000 | Debit | — |
| 5-5400 Beban Penyusutan Komputer | 2.083.000 | Debit | — |
| 5-5410 Beban Penyusutan Furniture | 875.000 | Debit | — |
| 5-5500 Beban Perjalanan Dinas | 3.450.000 | Debit | — |
| Total Beban Operasional | 123.803.000 | ||
| BEBAN NON OPERASIONAL | |||
| 6-6100 Beban Bunga Pinjaman | 2.075.000 | Debit | — |
| 6-7100 Beban Pajak (PPh Badan) | 2.157.000 | Debit | — |
| 6-7200 Beban PPN Tidak Dapat Direstitusi | 75.000 | Debit | — |
| Total Beban Non Operasional (termasuk akumulasi beban pajak) | 4.307.000 | ||
| LABA / RUGI BERSIH | +38.420.000 | ||
⚙️ Revisi: Baris "Laba sebelum pajak" dihilangkan. Akumulasi Beban Pajak dimasukkan ke kategori Beban Non Operasional (tidak lagi tampil sebagai blok terpisah).
Laporan
Balance
Total Assets
Rp740.885.000
Total Liabilities and stockholders’ equity
Rp740.885.000
Assets
| Kategori | Nama Akun | Nominal | Total |
|---|---|---|---|
| Aset Lancar | |||
| Kas Kecil | Rp15.450.000 | - | |
| Bank BCA Operasional | Rp123.985.000 | - | |
| Bank Payroll BCA 🔒 | Rp85.500.000 | - | |
| Piutang Usaha | Rp28.700.000 | - | |
| Total Aset Lancar | Rp253.635.000 | ||
| Aset Tetap | |||
| Komputer & Laptop | Rp152.000.000 | - | |
| (−) Akm. Penyusutan Komputer | (Rp28.350.000) | - | |
| Kendaraan | Rp385.000.000 | - | |
| (−) Akm. Penyusutan Kendaraan | (Rp53.180.000) | - | |
| Furniture & Mebel | Rp42.430.000 | - | |
| (−) Akm. Penyusutan Furniture | (Rp10.650.000) | - | |
| Total Aset Tetap (net) | Rp487.250.000 | ||
| Total Assets | Rp740.885.000 | ||
Liabilities and stockholders’ equity
| Kategori | Nama Akun | Nominal | Total |
|---|---|---|---|
| Kewajiban | |||
| Hutang Usaha | Rp12.500.000 | - | |
| Hutang PPN | Rp8.165.000 | - | |
| Hutang PPh 21 | Rp4.000.000 | - | |
| Hutang Bank Jangka Panjang | Rp175.000.000 | - | |
| Total Kewajiban | Rp199.665.000 | ||
| Ekuitas | |||
| Modal Disetor | Rp500.000.000 | - | |
| Retained Earnings | Rp2.800.000 | - | |
| Laba Tahun Berjalan (YTD) | Rp38.420.000 | - | |
| Total Ekuitas | Rp541.220.000 | ||
| Total Liabilities & Stockholders’ Equity | Rp740.885.000 | ||
Balance
Nilai sudah balance
Saldo normal: Asset/Expense = Debit, Liability/Equity/Revenue = Credit
Total Trial Balance Debit
Rp830.705.000
Total Trial Balance Kredit
Rp830.705.000
Status
Balanced
| Nama Akun | Tipe | Saldo Awal | Debit Periode | Kredit Periode | Saldo Akhir | Di sisi | Peringatan |
|---|---|---|---|---|---|---|---|
1-1101 - Kas Kecil |
Asset | Rp14.250.000 | Rp6.200.000 | Rp5.000.000 | Rp15.450.000 | Debit | OK |
1-1110 - Bank BCA Operasional |
Asset | Rp95.450.000 | Rp60.535.000 | Rp32.000.000 | Rp123.985.000 | Debit | OK |
1-1200 - Piutang Usaha |
Asset | Rp25.150.000 | Rp8.000.000 | Rp4.450.000 | Rp28.700.000 | Debit | OK |
1-1310 - Komputer & Laptop |
Asset | Rp152.000.000 | Rp0 | Rp0 | Rp152.000.000 | Debit | OK |
1-1320 - Kendaraan |
Asset | Rp385.000.000 | Rp0 | Rp0 | Rp385.000.000 | Debit | OK |
5-5050 - Harga Pokok Penjualan |
Expense | Rp0 | Rp18.000.000 | Rp0 | Rp18.000.000 | Debit | OK |
5-5100 - Beban Operasional |
Expense | Rp0 | Rp85.420.000 | Rp0 | Rp85.420.000 | Debit | OK |
5-5200 - Beban Bahan Bakar |
Expense | Rp0 | Rp22.150.000 | Rp0 | Rp22.150.000 | Debit | OK |
2-2100 - Hutang Usaha |
Liability | Rp10.200.000 | Rp0 | Rp2.300.000 | Rp12.500.000 | Kredit | OK |
2-2200 - Hutang Bank Jangka Panjang |
Liability | Rp175.000.000 | Rp0 | Rp0 | Rp175.000.000 | Kredit | OK |
3-3100 - Modal Disetor |
Equity | Rp500.000.000 | Rp0 | Rp0 | Rp500.000.000 | Kredit | OK |
4-4100 - Pendapatan Jasa Pengiriman |
Revenue | Rp0 | Rp0 | Rp143.205.000 | Rp143.205.000 | Kredit | OK |
Total Acquisition Cost
Rp 579.430.000
Akm. Penyusutan
Rp 92.180.000
Total Book Value
Rp 487.250.000
Aset Disposed (YTD)
14 unit
Loss: Rp 7.180.000
| Asset Number | Nama | Kategori | Harga Beli | Akm. Penyusutan | Book Value | Status |
|---|---|---|---|---|---|---|
| KMP-2026-0007 | Laptop Dell Latitude 5440 | Komputer | 15.000.000 | 2.083.333 | 12.916.667 | Active |
| KND-2026-0003 | Toyota Hiace B 9876 ABC | Kendaraan | 385.000.000 | 10.694.444 | 374.305.556 | Active |
| FRN-2025-0042 | Meja Kerja L-Shape | Furniture | 3.500.000 | 875.000 | 2.625.000 | Active |
| … 139 lainnya | ||||||
| TOTAL | 579.430.000 | 92.180.000 | 487.250.000 | |||
Saldo Ekuitas Awal
Rp 642.350.000
1 Januari 2026
Saldo Ekuitas Akhir
Rp 675.770.000
31 Mei 2026
Net Change
+Rp 33.420.000
Driven by Net Income
| Komponen Ekuitas | Saldo Awal | + Penambahan | - Pengurangan | Saldo Akhir |
|---|---|---|---|---|
| 3-3100 — Modal Disetor | 500.000.000 | 0 | 0 | 500.000.000 |
| 3-3200 — Retained Earnings | 142.350.000 | +38.420.000 | 5.000.000 | 175.770.000 |
| — dari Laba Bersih YTD | +38.420.000 | |||
| — dari Prive / Dividen | 5.000.000 | |||
| Total Ekuitas | 642.350.000 | +38.420.000 | 5.000.000 | 675.770.000 |
💡 Sumber data: jurnal di akun ber-tipe Equity + saldo awal periode dari `period_closes`.
Saldo Kas Awal
Rp 235.757.000
Saldo Kas Akhir
Rp 224.935.000
Net Change
−Rp 10.822.000
Investasi & dividen > arus kas operasi
Arus Kas dari Operasi
Net Income (Laba Bersih)38.420.000
Penyesuaian (non-cash):
+ Penyusutan2.958.000
Perubahan Working Capital:
− Kenaikan Piutang Usaha(4.500.000)
+ Kenaikan Hutang Usaha2.300.000
Arus Kas Operasi Bersih39.178.000
Arus Kas dari Investasi
− Pembelian Aset Tetap(45.000.000)
Arus Kas Investasi Bersih(45.000.000)
Arus Kas dari Pendanaan
Setoran Modal0
− Prive / Dividen(5.000.000)
Arus Kas Pendanaan Bersih(5.000.000)
Kenaikan/(Penurunan) Kas Bersih(10.822.000)
Saldo Kas Awal Periode235.757.000
Saldo Kas Akhir Periode224.935.000