PT GARUDA SMART

BALANCE SHEE
Per, 31 December

UDA SMART PHONE

BALANCE SHEET
31 December 2015

PT GARUDA SMART PHONE

PROFIT & LOSS
Periode, December 2015

PT GARUDA SMART PHONE

CAPITAL STATEMENT
Period, Year of 2015

PT GARUDA SMART PHONE

STATEMENTS OF CASH FLOW
For Year ended, December 31 2015
I

II

III

PT GARUDA SMART PHONE

NERACA LAJUR (Worksheet)

Nama :
Klas :

31-Dec-15
No
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58

Trial Balance
No.
Account
Debet
Kredit
Akun
11110 Cash
133,455,623
11120 Mandiri Bank
1,411,369,688
11140 Time Deposit
13110 Account Receivable Trade
1,327,084,000
13125 Allowance for Doubtful Account
13610 Accrued Income
14101 Galaxy S7 Inventory
2,713,750,000
14102 Galaxy Note 5 Inventory
2,741,300,000
15210 VAT Tax
161,625,000
15220 Art 22
15240 Art 25
950,000,000
15310 Prepaymen Rent
70,000,000
15320 Prepayment Insurance
22,900,000
17110 Lands
1,000,000,000
17120 Building
360,000,000
17130 Building Accumulated Depreciation
120,000,000
17210 Veicles
836,400,000
17220 Vehicles Accumulated Depreciation
129,350,000
17310 Office equipment
196,200,000
17320 Office equipment Accumulated Depreciat
27,900,000
21110 Account Payable Trade
2,007,775,000
21310 VAT Out
43,975,000
21320 Tax Payable Art 21
711,288
21590 Other Current Liability
31,265,325
23210 Mandiri Bank Loans
1,500,000,000
31100 Owner's Shareholder
3,000,000,000
35100 Owner's Shareholder Drawings
2,500,000,000
32100 Retained Earnings
3,268,796,934
41101 Galaxy S.7Sales
33,618,750,000
41102 Galaxy Note.5 Sales
19,823,365,000
42120 Sales Return
206,300,250
51101 Cost of good Solds Galaxy S.7
29,949,950,000
51102 Cost of Good Solds Galaxy Note.5
16,649,900,000
61100
MARKEETING EXPENSES
61101 Salaries Expenses
977,081,000
61102 Depreciation Expenses
77,893,750
61103 Travelling & Transportation expenses
226,137,500
61104 Entertainment Expenses
48,041,400
61106 Gasolin, Parking, Tol Expenses
26,909,740
61107 Electrical, Telp. Expenses
23,518,080
61109 Rental Expense Expenses
14,000,000
61113 Other Expenses
4,215,660
63100GENERAL & ADMINISTRATIVE EXPENSES
63101 Salaries Expenses
633,922,000
63102 Depreciation Expenses
63,731,250
63106 Gasolin, Parking, Tol Expenses
29,756,250
63107 Electrical, Telp. Expenses
22,512,000
63108 Office Maintenance Expenses
15,624,580
63109 Insurance Expenses
8,512,200
63111 Other Expenses
1,546,526
81100
OTHER INCOME
81110 Bank Service
2,500,000
81120 Other Income
91100
OTHER EXPENSES
91101 Bank Service Expenses
5,752,050
91105 Interest Loan
135,000,000
91107 Bad debt expenses
91109 Loss on Exchane of Fixed Aset
30,000,000
63,574,388,547

Adjustment
Debet

Kredit

63,574,388,547
-

HER, 26

Trial Balance after Adjustment

Debet
Kredit

Profit & Loss

Debet

Kredit

Balance Sheet
Debet
Kredit

PT GARUDA SMART PHONE

JURNAL PENUTUP (Closing Journal)

Tanggal
30-Dec-15

BULAN :
Nomor
Bukti

Dec-15
Nama Akun

Ref

Debet

Kredit

PT GARUDA SMART PHONE

NERACA DIPERBANDINGKAN

No.

Ditail

2014

2015

Cash
Mandiri Bank
Time Deposit
Effek
Account Receivable Trade
Accrued Income
Galaxy S7 Inventory
Galaxy Note 5 Inventory
VAT Tax
Art 22
Art 23
Art 25
Prepaymen Rent
Prepayment Insurance

643,085,220
1,405,380,229
1,750,000,000
500,000,000
1,756,000,000
6,500,000
25,500,000
56,000,000
12,456,000
1,750,000
12,456,525
1,550,000,000
214,560,000
15,420,000
-

Lands
Building
Building Accumulated Depreciation
Veicles
Vehicles Accumulated Depreciation
Office equipment
Office equipment Accumulated Depreciation

Account Payable Trade

VAT Out
Tax Payable Art 21
Other Current Liability

7,949,107,974
1,000,000,000
360,000,000
(69,000,000)
826,800,000
(80,200,000)
196,200,000
(2,325,000)
2,231,475,000
10,180,582,974
1,245,785,000
120,125,630
625,410
45,250,000

1,411,786,040

Mandiri Bank Loan

2,500,000,000

Owner's Shareholder
Retained Earnings
Retained Earnings
Owner's Shareholder Drawings

3,000,000,000
101,311,000
3,167,485,934
-

6,268,796,934

10,180,582,974
-

3,268,796,934

Selisih
(643,085,220)
(1,405,380,229)
(1,750,000,000)
(500,000,000)
(1,756,000,000)
(6,500,000)
(25,500,000)
(56,000,000)
(12,456,000)
(1,750,000)
(12,456,525)
(1,550,000,000)
(214,560,000)
(15,420,000)
(7,949,107,974)
(1,000,000,000)
(360,000,000)
69,000,000
(826,800,000)
80,200,000
(196,200,000)
2,325,000
(2,231,475,000)
(10,180,582,974)
(1,245,785,000)
(120,125,630)
(625,410)
(45,250,000)
(1,411,786,040)
(2,500,000,000)
(3,000,000,000)
(101,311,000)
(3,167,485,934)
-

(6,268,796,934)
(10,180,582,974)
(3,268,796,934)

PT GARUDA SMART PHONE

Penyusutan aktiva Tetap
sd Nop 2015
No

Nama

Perolehan
Tahun

Masa

Akumulasi
Nilai

Penyusutan

Tanah

1 Tanah

1
2
3
4
5

Bangunan
Bangunan
Kendaraan
Sedan
Truk1
Truck Baru
Truk2
Kijang

2001

1,000,000,000
360,000,000

1-Apr-09

20

360,000,000
#REF!

3-Dec-14
5-Dec-13
5-Dec-15
5-Oct-13
3-Jan-14

8
8
8
8
6

244,800,000
240,000,000

30,600,000
60,000,000

216,000,000
126,000,000

58,500,000

826,800,000

189,350,000
129,350,000

#REF!
Inventaris
1

Komputer dll

Konter HP

120,000,000

40,250,000

#REF!

10-Dec-14
9-Dec-14

8
5

Grand total

151,200,000
45,000,000
196,200,000

18,900,000
9,000,000

2,383,000,000

337,250,000

27,900,000

Nilai
Buku

Tambah Aset

1,000,000,000

240,000,000

214,200,000
180,000,000

(240,000,000)
249,600,000

157,500,000
85,750,000
637,450,000

9,600,000

836,400,000
132,300,000
36,000,000
168,300,000

2,045,750,000

Penyusutan

Pemasaran

Adm

Dec-15

55%

45%

sd Dec' 2015

sd Dec' 2014

Akumulasi

Nilai

Akumulasi

Penyusutan

Buku

Penyusutan

PT GARUDA SMART PHONE

TRIAL BALANCE
61,587,577,509

Account

No.
Akun

61,587,577,509

Neraca Saldo, 30 Nov'15

Debet
Kredit

11110

Cash

11120

Mandiri Bank

127,055,623

13110
13125

Account Receivable Trade

Allowance for Doubtful Account

14101

Galaxy S7 Inventory

2,363,750,000

14102

Galaxy Note 5 Inventory

1,862,500,000

15210

VAT Tax

15240
15310
15320

Art 25
Prepaymen Rent
Prepayment Insurance

17110

Lands

17120
17130
17210
17220
17310
17320
21110
21310
21320
21590
23210
31100
32100
33100
35100
41101
41102
42120
51101
51102
61100
61101
61102
61103
61104
61106
61107
61109
61113
63100
63101
63102
63106
63107
63108
63109
63111
81100
81110
91100
91101
91105
91109

Building
Building Accumulated Depreciation
Veicles
Vehicles Accumulated Depreciation
Office equipment
Office equipment Accumulated Depreciation
Account Payable Trade
VAT Out
Tax Payable Art 21
Other Current Liability
Mandiri Bank Loans
Owner's Shareholder
Retained Earnings
Current Year Earnings
Owner's Shareholder Drawings
Galaxy S.7Sales
Galaxy Note.5 Sales
Sales Return
Cost of good Solds Galaxy S.7
Cost of Good Solds Galaxy Note.5
MARKEETING EXPENSES
Salaries Expenses
Depreciation Expenses
Travelling & Transportation expenses
Entertainment Expenses
Gasolin, Parking, Tol Expenses
Electrical, Telp. Expenses
Rental Expense Expenses
Other Expenses

1,714,390,000
962,889,400
-

3,752,500
950,000,000
70,000,000
22,900,000
1,000,000,000
360,000,000
120,000,000
826,800,000
189,350,000
196,200,000
27,900,000
411,400,000
75,625,000
2,125,250
31,265,325
1,500,000,000
3,000,000,000
3,268,796,934
2,500,000,000
33,356,250,000
19,602,365,000
162,550,250
29,756,200,000
16,456,200,000
947,972,750
77,893,750
226,137,500
48,041,400
26,909,740
21,768,080
14,000,000
4,215,660

GENERAL & ADMINISTRATIVE EXPENSES

Salaries Expenses
Depreciation Expenses
Gasolin, Parking, Tol Expenses
Electrical, Telp. Expenses
Office Maintenance Expenses
Insurance Expenses
Other Expenses
OTHER INCOME
Bank Service
OTHER EXPENSES
Bank Service Expenses
Interest Loan
Loss on Exchane of Fixed Aset

604,216,000
63,731,250
29,756,250
21,312,000
15,624,580
8,512,200
1,546,526
2,500,000
5,752,050
135,000,000
61,587,577,509

61,587,577,509

Tanggal/Valuta

3-Dec-15
10-Dec-15
10-Dec-15
20-Dec-15
21-Dec-15
29-Dec-15
30-Dec-15

Keterangan

Mutasi Debet

Saldo awal
Jaya Bakti Cell, CV
GHY - 213225
Samsung Indonesia, PT BGL - 001253
BGL - 001254
Pajak
Dealer mobil
BGL - 001255
Deposito 3 bulan
BMD-0023
Gaji Desembr
Kredit Note
Jasa giro
Biaya Admin

Mutasi Kredit

110,180,400
181,500,000
73,997,750
99,600,000
500,000,000
58,102,963
6,365
15,000

Saldo

1,714,390,000
1,824,570,400
1,643,070,400
1,569,072,650
1,469,472,650
969,472,650
911,369,688
911,376,053
911,361,053

REKONSILIASI BANK

PT GARUDA SMART PHONE

Card of Account
KODE
1-0000

ASSETS
1-1000

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
42
44
45

NAMA AKUN
CURRENT ASSETS
11100
11110

Kas Besar

11111

Kas US $

11120

Bank Mandiri

11130

Bank Artha Graha

11140

Deposito berjangka

11150

Bukopin 1016436018

11200
11210
13100

Surat Berharga /Effek

Piutang
Piutang Usaha

13125

Cadangan Kerugian Piutang

13510

Uang muka

13610

Pendapatan yg akan diterima

Persediaan

14101

Persediaan Galaxy S7

14102

Persediaan Galaxy Note 5

14103

Persediaan Galaxy J5

15200

Pajak Dibayar Dimuka

15210

PPN Masukan - DN

15220

Pajak PPh Pasal 22

15230

Pajak PPh Pasal 23

15240

Pajak PPh Pasal 25

15300

Biaya Dibayar Dimuka

15310

Sewa dibayar dimuka

15320

Asuransi Gedung & Bangunan

FIXED ASSETS
17100

Tanah & Bangunan

17110

Tanah

17120

Bangunan

17130

Akumulasi Penys. Bangunan

17200

Kendaraan

17210

Kendaraan

17220

Akum. Penys. Kendaraan

17300

1-8000

Surat Berharga

13110

14100

1-7000

Kas

Inventaris Kantor

17310

Inventaris Kantor

17320

Akum. Penys. Inventaris Kantor

OTHER ASSETS
18200

Hak Cipta / Paten

18300

Biaya Pra-Operasi

49 2-0000
50
51
52
53
54
56
58
59
60
62
64
65
66
67
68
69
70
71
73
74
75
78 3-0000
79
80
81
83
84
85
86
87 4-0000
88
89
90
91
92
93
94
95
96
97
98 5-0000
99
100
101

LIABILITIES
2-1000

CURRENT LIABILITIES
21100
21110

Hutang Usaha

21120

Hutang Bank

21130

Kredit Modal Kerja

21150

Hutang Bunga

21300

Hutang Pajak

21310

Hutang PPN Keluaran - DN

21320

Hutang Pajak PPh Psl. 21

21340

Hutang Pajak PPh Psl. 23

21500

Biaya Terutang

21510

Hutang Gaji

21520

Hutang Listrik

21530

Hutang Telepon

21540

Hutang Sewa

21590

Hutang Lainnya

22300
22310
2-3000

Hutang Jangka Pendek

Pendapatan Diterima Dimuka

Sewa Ruangan Diterima Dimuka

LONG TERM LIABILITIES

23200
23210

Hutang Bank
Bank Mandiri

EQUITY
3-1000

OWNER'S SHAREHOLDER EQUITY

31000

Modal

31100

Modal Saham

32100

Laba Ditahan

33100

Laba Tahun Berjalan

35100

Deviden

39110

IkhtisarLaba-Rugi

INCOME
4-1000

INCOME
41100

Penjualan

41101

Penjualan Galaxy S.7

41102

Penjualan Galaxy Note 5

41103

Penjualan Galaxy J.5

41510

Penjualan Jasa

42100

Potongan

42110

Potongan Penjualan

42120

Retur Penjualan

49100

Pendapatan Usaha Lainnya

COST OF SALES
5-10000 COST OF SALES
51100
51101

Harga Pokok Penjualan

HPP Galaxy S.7

102
103
104
105
106
107 6-0000
108
109
110
111
112
113
115
116
118
122
123
124
125
129
130
131
132
134
140 8-0000
141
142
143
144
145 9-0000
146
147
151
153
154

51102

HPP Galaxy Note.5

51103

HPP Galaxy J.5

51700

Potongan Pembelian

51750

Retue Pembelian

51800

Biaya Angkut Pembelian

EXPENSES
6-1000

OPERATING EXPENSES
61100

BIAYA PEMASARAN

61101

Gaji pegawai pemasaran

61102

Penyusutan aktiva tetap

61103

Perjalanan

61104

Perjamuan

61106

BBm, Parkir, Tol

61107

Listrik, Tlp

61109

Sewa

61113

Lain2 Pemasaran

63100

BIAYA ADMINISTRASI & UMUM

63101

Gaji Direksi & Staff Knt

63102

Penyusutan aktiva tetap

63106

BBm, Parkir, Tol

63107

Listrik, Tlp

63108

Pemeliharaan kantor

63109

Asuransi

63111

Lain2 Adm & Umum

OTHER INCOME
81100

PENDAPATAN LAIN

81110

Jasa Giro

81120

Bunga Deposito

81600

Keuntungan jual Aset

OTHER EXPENSES
91100

BIAYA LAIN

91101

Jasa/Administrasi Bank

91105

Bunga pinjaman

91107

Kerugian Piutang tak tertagih

91109

Keerugian penjualan Aset

KODE

NAMA AKUN

11140

Deposito berjangka

13610

Pendapatan yg akan diterima

14103

Persediaan Galaxy J5

41103

Penjualan Galaxy J.5

41104

HPP Galaxy J.5

ARUDA SMART PHONE

ACCOUNT

TYPE

ASSETS
CURRENT ASSETS
Cash

Cash

Cash

Cash

Cash US$

Cash

Mandiri Bank

Cash

Bank Artha Graha

Cash

Time Deposit

Cash

Bukopin 1016436018

Cash

Marketable Securities

Cash

Marketable Securities

Cash

Account Receivable

Account Receivable

Account Receivable Trade

Account Receivable

Allowance for Doubtful Account

Account Receivable

Advance payment

Account Receivable

Accrued Income

Account Receivable

Inventory

Inventory

Galaxy S7 Inventory

Inventory

Galaxy Note 5 Inventory

Inventory

Galaxy J5 Inventory

Inventory

Prepaymen Taxs

Prepayment

VAT Tax

Prepayment

Art 22

Prepayment

Art 23

Prepayment

Art 25

Prepayment

Prepayment Expenses

Prepayment

Prepaymen Rent

Prepayment

Prepayment Insurance

Prepayment

FIXED ASSETS
Lands & Building

Assets

Lands

Assets

Building

Assets

Building Accumulated Depreciation

Assets

Vehicles

Assets

Veicles

Assets

Vehicles Accumulated Depreciation

Assets

Office equipment

Assets

Office equipment

Assets

Office equipment Accumulated DepreciatAssets

OTHER ASSETS
Hak Cipta / Paten

Oher Assets

Pra Opration Expenses

Oher Assets

LIABILITIES

Liabilities

CURRENT LIABILITIES

Current Liabilities

Current Liabilities

Current Liabilities

Account Payable Trade

Current Liabilities

Bank Loans

Current Liabilities

Capital Loan

Current Liabilities

Interes Payable

Current Liabilities

Taxed Payable

Current Liabilities

VAT Out

Current Liabilities

Tax Payable Art 21

Current Liabilities

Tax Payable Art 23

Current Liabilities

Account Payable Expense

Current Liabilities

Salaries Payable

Current Liabilities

Electrical Payable

Current Liabilities

Telp Payable

Current Liabilities

Rent Payable

Current Liabilities

Other Current Liability

Current Liabilities

Unearned Revenue

Current Liabilities

Unearned Rent

Current Liabilities

LONG TERM LIABILITIES

Long Term Liabilities

Bank Loans

Long Term Liabilities

Mandiri Bank Loans

Long Term Liabilities

EQUITY

Equity

OWNER'S SHAREHOLDER EQUITY

Equity

Capital

Equity

Owner's Shareholder

Equity

Retained Earnings

Equity

Current Year Earnings

Equity

Owner's Shareholder Drawings

Equity

Income Summary

Equity

INCOME

Income

INCOME

Income

Sales

Income

Galaxy S.7Sales

Income

Galaxy Note.5 Sales

Income

Galaxy J.5 Sales

Income

Service Revenue

Income

Discount

Income

Sales Discount

Income

Sales Return

Income

Miscelleneous Income

Income

COST OF SALES

Cost of Sales

COST OF SALES

Cost of Sales

Cost of Sales

Cost of Sales

Cost of good Solds Galaxy S.7

Cost of Sales

Cost of Good Solds Galaxy Note.5

Cost of Sales

Cost of Good Solds Galaxy J.5

Cost of Sales

Return & Discount Purchase

Cost of Sales

Purchases Return

Cost of Sales

Freight In

Cost of Sales

EXPENSES

Expenses

OPERATING EXPENSES

Expenses

MARKEETING EXPENSES

Expenses

Salaries Expenses

Expenses

Depreciation Expenses

Expenses

Travelling & Transportation expenses

Expenses

Entertainment Expenses

Expenses

Gasolin, Parking, Tol Expenses

Expenses

Electrical, Telp. Expenses

Expenses

Rental Expense Expenses

Expenses

Other Expenses

Expenses

GENERAL & ADMINISTRATIVE EXPENSES

Salaries Expenses

Expenses

Depreciation Expenses

Expenses

Gasolin, Parking, Tol Expenses

Expenses

Electrical, Telp. Expenses

Expenses

Office Maintenance Expenses

Expenses

Insurance Expenses

Expenses

Other Expenses

Expenses

OTHER INCOME

Other Income

OTHER INCOME

Other Income

Bank Service

Other Income

Interest Deposit

Other Income

Gain on Exchane of Fixed Aset

Other Income

OTHER EXPENSES

Other Expenses

OTHER EXPENSES

Other Expenses

Bank Service Expenses

Other Expenses

Interest Loan

Other Expenses

Bad debt expenses

Other Expenses

Loss on Exchane of Fixed Aset

Other Expenses

ACCOUNT

TYPE

Time Deposit

Cash

Accrued Income

Account Receivable

Galaxy J5 Inventory

Inventory

Galaxy J.5 Sales

Income

Cost of Good Solds Galaxy J.5

Cost of Sales

Praktek Akuntansi - 1
PT GARUDA SMART PHONE
JURNAL ADJUSTMENT (Adjusment Journal)
BULAN :
Tanggal
30-Dec-15

Nomor
Bukti

Keterangan

Ref

Nama Akun

Des 15
No.Akun

Praktek Akuntansi - 1

Debet

Kredit

PT GARUDA SMART PHONE

DAFTAR SALDO PIUTANG

Per, Dec-15
Kode
Cs 101

Nama Pelanggan
Jaya Bakti Cell, CV

Cs 102

Cahaya Eletronik, PT

Retur Penjualan

Faktur No
597/GSP/Inv/X/15
600/GSP/Inv/X/15
604/GSP/Inv/XI/15
576/GSP/Inv/IX/15
591/GSP/Inv/XI/15
599/GSP/Inv/XI/15
605/GSP/Inv/XII/15
27/12/CE/2015

Jumlah

Tanggal Invoice
9-Oct-15
20-Oct-15
23-Nov-15
9-Sep-15
5-Nov-15
15-Nov-15
2-Dec-15
17-Dec-15

Jumlah
183,700,000
122,694,000
145,750,000
127,655,000
25,410,000
247,500,000
522,500,000
(48,125,000)

1,327,084,000

Cadangan

Ketertunggakan

0 s/d 30

31 s/d 60

61 s/d 90

0.20%

0.50%

1%

91 s/d 120

2%
Total

N a m a PT GARUDA SMART PHONE

Alamat Jl. Rawa Gelam I, No. 3, Kawasan Pulogadung, Jakarta Timur
Tlp / Fax 021-4602285, 021-4602286
NPWP

02.445.621.3.007.000

Kode

BOD-1
BOD-2
BOD-3
BOD-4
Mnj-1
Mnj-2
Stf-1
Stf-2

Nama Karyawan

Gatot, SE
Ir Prawoto
Syafrudin, SE
Fahmi Idris
Ny. Nur Fatimah SE
Dahlia Effendi
Haryono, SH
Hendarwan, SE

Jabatan

Komisaris
Dir Ut
Dir Keu
Dir. Pemasaran
Mnj Keu
Mnj Pemasaran
Staff Pemasaran
Staff Adm

NPWP

01.441.521.3.123.000
01.999.542.6.036.000
02.458.778.4.032.000
02.124.551.2.013.000
02.456.233.8.012.000
03.142.771.5.036.000
01.451.777.4.075.000
02.987.555.6.019.000

karta Timur

Alamat

Jl. Blimbing 21, Jakarta Utara

Jl. Marunda No.31, Grogol Jakarta Barat
Jl. Kelinci No.7, Taman Sari Mangga Besar Jkt
Jl kanguru 15, Cileduk Kebayoran Lama
Jl. Seruni No.10, kebayoran Baru Jkt
Jl. Mangga No 4, Grogol Petamburan Jakarta
Jl Kenari No 12, Sawah Besar Jakutara
Jl, Ketupat No.3, Pondok Pinang

PT GARUDA SMART PHONE

DAFTAR GAJI BULAN DESEMBER 2015
DIVISI PENJUALAN
No

Nama

Jabatan

Status

Gaji Pokok

Tunjangan
Lembur

Makan

Jabatan

Sub Total

Fahmi Idris

Direktur Pemasaran

K/2

6,500,000

500,000

Gatot, SE

Komisaris

K/1

5,000,000

500,000

Dahlia Effendi

Kabag Marketing

Tk/0

3,550,000

350,000

350,000

Haryono, SH

Adm Markt

K/2

3,500,000

100,000

150,000

250,000

Marulli

Adm Markt

TK/0

3,000,000

25,750

150,000

175,750

Pratiwi

Front Office

Tk/1

2,157,000

25,500

150,000

175,500

Lilis Anggraeni

Pemasaran

TK/0

2,100,000

50,000

150,000

200,000

Sumarjono

Sopir truck

K/3

1,450,000

50,000

150,000

27,257,000

251,250

750,000

200,000
850,000

1,851,250

Administrasi & Umum :

No

Nama

Jabatan

Status

Gaji Pokok

Tunjangan
Lembur

Makan

Jabatan

Sub Total

Ir Prawoto

Dir Ut

K/3

6,750,000

500,000

500,000

Syafrudin, SE

Dir Keuangan

K/2

5,500,000

500,000

500,000

Ny. Nur Fatimah SE

Mnjer Keu

TK/0

4,500,000

450,000

450,000

Hendarwan, SE

Personalia

K/2

4,500,000

50,000

150,000

200,000

Pambudi

Staff Acct

K/2

2,500,000

65,500

150,000

215,500

Setiyowati, SE

Kasir

TK/0

2,450,000

15,000

150,000

165,000

Marwoto

Office Boy

K/3

1,250,000

75,500

150,000

27,450,000

206,000

600,000

225,500
1,450,000

2,256,000

Penghasilan

PPh

Bruto

Penghasilan
ps21

Netto

7,000,000

162,500

6,837,500

5,000,000

75,000

4,925,000

3,900,000

45,000

3,855,000

3,750,000

3,750,000

3,175,750

8,788

3,166,963

2,332,500

2,332,500

2,300,000

2,300,000

1,650,000

1,650,000

29,108,250

291,288

28,816,963

Penghasilan
Bruto

PPh

Penghasilan
ps21

Netto

7,250,000

162,500

7,087,500

6,000,000

112,500

5,887,500

4,950,000

97,500

4,852,500

4,700,000

47,500

4,652,500

2,715,500

2,715,500

2,615,000

2,615,000

1,475,500

1,475,500

29,706,000

420,000

29,286,000

Total Neto

58,102,963