Bebek Goreng Bagong Target Menjual Omzet rincian = hari kerja

36,000 Rp 360,000,000.00 100 30

bebek per tahun porsi per hari per bulan

Kebutuhan Peralatan Produksi Rp Biaya sewa lahan jual Rp rincian = Rp bahan habis pakai Rp Fluktuasi bahan habis pakai 10 % Rp Kas Rp karyawan 2 orang @750rbu Rp Uang ditangan milik sendiri pinjaman LSM Bunga pinjaman LSM 12%/ thun Cost Production / HPP Pemasaran Administrasi dan operasional Jual Piutang pelanggan APP : Kendaraan Pajak

10,000,000 6,000,000 500,000 700,000 70,000 200,000 1,500,000

per tahun per bulan per bulan per bulan per bulan

Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp

25,000,000 15,000,000 1,800,000 7,000 100,000 25,000 10,000 300,000 10,000,000 per porsi per bulan per bulan per porsi per bulan

masih pemula

Perhitungan 1 Persediaan per hari Rp 700.000/hari + 10% fluktuasi = Persediaan per bulan = Persediaan akhir (yang di beli - yang di pakai) = Penjualan 100 porsi/hari * Rp 10.000 = Penjualan per bulan = HPP Rp 7000/porsi *100 porsi/hari = HPP per bulan = Hutang usaha 5 hari * (bahan baku+fluktuasi) = Persediaan akhir yang sudah dibayar (no.1a-4) = Modal kerja --> peralatan produksi = Beban Sewa lahan per bulan = Gaji 2 Karyawan = Biaya pemasaran = Biaya admin dan operasional = Beban total per bulan = Bunga Utang LSM 12% per tahun = Cicilan per bulan = Rp Rp Rp Rp Rp Rp Rp Rp Rp Rp 770,000 23,100,000 2,100,000 1,000,000 30,000,000 700,000 21,000,000 3,850,000 19,250,000 10,000,000

2 3 4 5 6 7

Rp 500,000 Rp 1,500,000 Rp 100,000 Rp 25,000 Rp 2,125,000 Rp 1,800,000 Rp 150,000

Basic Laporan Per Bulan Neraca Keuangan per 31 Desember Aktiva Keterangan Kas Piutang Persediaan Peralatan TOTAL Rp Rp Rp Rp Rp Jumlah 48,175,000.00 300,000.00 2,100,000.00 10,000,000.00 60,575,000.00 Pasiva Keterangan Utang Dagang Utang Lembaga Keuangan Laba di tahan Modal Mandiri TOTAL

Rp Rp Rp Rp Rp

Jumlah 3,850,000.00 15,000,000.00 6,725,000.00 35,000,000.00 60,575,000.00

Aktiva Keterangan Aset Lancar Kas Piutang Persediaan Total Aset lancar Aset Tetap Kendaraan Total Aset Tetap TOTAL Rp Rp Rp Rp

Rp Rp Rp

Pasiva Keterangan Hutang Lancar 48,175,000.00 Utang Dagang Rp 300,000.00 Utang Lembaga Keuangan Rp 2,100,000.00 Total hutang lancar Rp 50,575,000.00 Laba di tahan Rp Modal Mandiri Rp 10,000,000.00 10,000,000.00 60,575,000.00 TOTAL Rp Jumlah

Jumlah 3,850,000.00 15,000,000.00 18,850,000.00 6,725,000.00 35,000,000.00

60,575,000.00

Laporan Rugi Laba Bebek Goreng "BAGONG" Per 31 Desember 2012 Penjualan Bersih (-) Harga Pokok Produksi Laba Kotor (-) Biaya administrasi dan overhead lainnya Biaya Sewa tempat Beban gaji 2 karyawan @ Rp 750.000 Biaya pemasaran Biaya Administrasi dan operasional Laba Kotor sebelum Bunga dan Pajak (-) Bunga peminjaman per bulan Laba Kotor sebelum Pajak (-) Pajak Laba Bersih Rp Rp Rp Rp Rp Rp Rp Rp 500,000 1,500,000 100,000 25,000 Rp Rp Rp Rp Rp 6,875,000 (150,000) 6,725,000 6,725,000 30,000,000 (21,000,000) 9,000,000 (2,125,000)

Laporan Arus Kas Keuangan Bagong

Kas Awal Hutang LSM Modal Mandiri Penjualan Penjualan - Piutang Pembelian bahan baku Beban Bunga Kas Akhir Rp Rp 15,000,000 Rp 25,000,000 Rp Rp Rp Rp Rp 29,700,000 (19,250,000) (2,125,000) (150,000) 48,175,000 40,000,000

% Keuntungan dari investasi modal : Modal bagong 25jt + Kendaraan 10jt = Laba bersih per bulan % Keuntungan = Laba bersih per bulan/Modal bagong =

Rp 35,000,000 Rp 6,725,000.00 19.21428571 % Rp 9,000,000 Rp 6,725,000.00 19.21428571 % 11.10193974 % Rp 10,000,000

Laba kotor = Laba bersih = ROE (Return on Equity) Laba bersih / Total ekuitas(modal) = ROA (Return on Asset) Laba bersih / Total aset = Modal kerja = peralatan produksi = Kemampuan membayar pinjaman : Likuidity ratio / current ratio (rasio lancar) = Aset lancar / Hutang lancar = Efektivitas aset (total asset turn over) Net sales/total asset = Isu Likuiditas bisnis bagong adalah sebesar =

268.3023873 % 11.10193974 % 11.10193974 %

dari data tidak dapat terjadi, karena bagong hanya mampu membayar hutang hutang jangka pendek dengan seluruh asset yang dia miliki, meskipun performa keuangan perusahaan tetap atau meningkat

ASSETS Cash Uang Kas Account Receivable Cash Account Loan Inventory Purchase Fluktuatif Inventory Sales Inventory Sold Transportation (Motor) Property Operating Costs (Marketing) Operating Costs (administration) Depretiation (Transportation) Depretiation (Property) Interest Loan Repay TOTAL Rp 200,000 Rp Rp 25,000,000 Rp 15,000,000 Rp (21,000,000) Rp (2,100,000) Rp 30,000,000 300,000 Accounts Receivable Inventory Property, Plant and Equipment (Net)

Rp 21,000,000 Rp 2,100,000 Rp (21,000,000) Rp Rp 10,000,000 6,000,000

Rp Rp Rp Rp Rp Rp

(100,000) (25,000) (833,333) (500,000) (150,000) 45,491,667 Rp 300,000 Rp 2,100,000 Rp Rp 16,000,000 40,016,667

LIABILITIES Accounts Payable Taxes Payable Notes Payable

OWNER EQUITY Common Stock Retained Earnings

Rp

15,000,000

Rp 30,000,000 Revenue Rp (21,000,000) COGS

Rp Rp

(100,000) Operating Costs (Marketing) (25,000) Operating Costs (administration) Depretiation (Transportation) Depretiation (Property)

Rp Rp

15,000,000

Rp

8,875,000

Operating Costs (Marketing) Operating Costs (administration) Depretiation (Transportation) Depretiation (Property)

Laporan Keuangat Per Tahun ASSETS Cash Uang Kas Cash LSM Loan Inventory Purchase Fluktuatif Inventory Sales Inventory Sold Transportation (Motor) Property Operating Costs (Marketing) Operating Costs (administration) Depretiation (Transportation) Depretiation (Property) Interest TOTAL Rp Rp Rp Rp Rp Rp Accounts Receivable Inventory

200,000 25,000,000 15,000,000 (252,000,000) (25,200,000) 360,000,000 Rp

Rp Rp 300,000 Rp

252,000,000 25,200,000 (277,200,000)

Rp Rp Rp Rp Rp Rp

(1,200,000) (300,000) (10,000,000) (6,000,000) (1,800,000) 103,700,000 Rp

300,000

Rp

= Property, Plant and Equipment (Net) Accounts Payable

LIABILITIES Taxes Payable Notes Payable

OWNER EQUITY Common Stock

Rp 15,000,000

Rp Rp

10,000,000 6,000,000

Rp Rp

16,000,000 23,400,000

Rp

Rp 15,000,000

OWNER EQUITY Retained Earnings

Rp Rp

360,300,000 Revenue (277,200,000) COGS

Rp Rp

(1,200,000) Operating Costs (Marketing) (300,000) Operating Costs (administration) Depretiation (Transportation) Depretiation (Property) 81,600,000

Rp