No Date Description Credit Debit

0 Balance
1 31-Jul-19 Capital, Oka 313,000.00
2 31-Jul-19 Capital, Huda 425,009.00
3 31-Jul-19 Beban Sewa domain dan hosting 425,009.00
4 7-Aug-19 Beban Promosi - Media Sosial Kendari Info 150,000.00
5 7-Aug-19 Beban Transfer Bank (Bank Services Charge) 6,500.00
6 7-Aug-19 Beban Promosi - Media Sosial Kendari Info 150,000.00
7 7-Aug-19 Beban Transfer Bank (Bank Services Charge) 6,500.00
8 8-Aug-19 Pendapatan jasa - TO Tahap I 100,000.00
9 8-Aug-19 Pendapatan jasa - TO Tahap I 50,000.00
10 8-Aug-19 Pendapatan jasa - TO Tahap I 50,000.00
11 8-Aug-19 Pendapatan jasa - TO Tahap I 50,000.00
12 9-Aug-19 Pendapatan jasa - TO Tahap I 50,000.00
13 9-Aug-19 Pendapatan jasa - TO Tahap I 100,000.00
14 9-Aug-19 Pendapatan jasa - TO Tahap I 50,000.00
15 9-Aug-19 Pendapatan jasa - TO Tahap I 50,000.00
16 9-Aug-19 Pendapatan jasa - TO Tahap I 50,000.00
17 10-Aug-19 Pendapatan jasa - TO Tahap I 50,000.00
18 10-Aug-19 Pendapatan jasa - TO Tahap I 50,000.00
19 18-Aug-19 Pendapatan jasa - TO Tahap II 50,000.00
20 20-Aug-19 Pendapatan jasa - TO Tahap II 50,000.00
21 21-Aug-19 Beban lain-lain 99,000.00
22 21-Aug-19 Beban Transfer Bank (Bank Services Charge) 6,500.00
23 25-Aug-19 Beban jasa - Honor pembuatan website rumabe 100,000.00
24 25-Aug-19 Beban Transfer Bank (Bank Services Charge) 6,500.00
25 29-Aug-19 Beban Jasa - Honor Design Poster TO 50,000.00
26 29-Aug-19 Beban Transfer Bank (Bank Services Charge) 6,500.00
27 8-Sep-19 Pendapatan jasa - Kelas Bimbel CPNS 2019 500,004.00
28 9-Sep-19 Pendapatan jasa - Kelas Bimbel CPNS 2019 500,004.00
29 10-Sep-19 Pendapatan jasa - Kelas Bimbel CPNS 2019 900,400.00
30 12-Sep-19 Pendapatan jasa - Kelas Bimbel CPNS 2019 500,004.00
31 15-Sep-19 Beban pembelian kuota, id card, dan akomodas 2,000,000.00
32 15-Sep-19 Beban Transfer Bank (Bank Services Charge) 6,500.00
33 15-Sep-19 Pendapatan jasa - Kelas Bimbel CPNS 2019 500,004.00

Note
Saldo di rekening muchammad nurul huda seharusnya 1.375.416,00
Account Balance Nomor Bukti Ref Bank
-
313,000.00 B-001 v
738,009.00 B-002 v
313,000.00 B-003 v
163,000.00 B-004 v
156,500.00 B-005 v
6,500.00 B-006 v
- B-007 v
100,000.00 B-008 v Bank Mandiri
150,000.00 B-009 v Bank Mandiri
200,000.00 B-010 v Bank Mandiri
250,000.00 B-011 v Bank Mandiri
300,000.00 B-012 v Bank Mandiri
400,000.00 B-013 v Bank Mandiri
450,000.00 B-014 v Bank Mandiri
500,000.00 B-015 v Bank Mandiri
550,000.00 B-016 v Bank Mandiri
600,000.00 B-017 v Bank Mandiri
650,000.00 B-018 v Bank Mandiri
700,000.00 B-019 v Bank Mandiri
750,000.00 B-020 v Bank Mandiri
651,000.00 B-021 v Bank Mandiri
644,500.00 B-022 v Bank Mandiri
544,500.00 B-023 v Bank Mandiri
538,000.00 B-024 v Bank Mandiri a.n Muchammad Nurul Huda
488,000.00 B-025 v Bank Mandiri
481,500.00 B-026 v Bank Mandiri a.n Muchammad Nurul Huda
981,504.00 B-027 v Bank Mandiri
1,481,508.00 B-028 v Bank Mandiri
2,381,908.00 B-029 v Bank Mandiri
2,881,912.00 B-030 v Bank Mandiri
881,912.00 B-031 v Bank Mandiri
875,412.00 B-032 v Bank Mandiri a.n Muchammad Nurul Huda
1,375,416.00 B-033 v Bank Mandiri
 Keterangan

Penyetoran modal awal

Penyetoran modal awal
Beban sewa domain dan hosting website rumabelajar
Promosi poster Try Out CPNS Gelombang 1 dan 2 di Akun Instagram Kendari Info
Beban Transfer Bank
Promosi poster Try Out CPNS Gelombang 1 dan 2 di Akun Instagram Kendari Info
Beban Transfer Bank
Tidak tercantum nama di M Banking
Tidak tercantum nama di M Banking
Tidak tercantum nama di M Banking
Tidak tercantum nama di M Banking
Tidak tercantum nama di M Banking
Tidak tercantum nama di M Banking
Tidak tercantum nama di M Banking
Tidak tercantum nama di M Banking
Tidak tercantum nama di M Banking
Tidak tercantum nama di M Banking
Tidak tercantum nama di M Banking
Tidak tercantum nama di M Banking
Tidak tercantum nama di M Banking
Sewa jasa bimbel apta school
Bunga Transfer
Beban jasa pembuatan website rumabelajar
ank Mandiri a.n Muchammad Nurul Huda
Beban design poster TO tgl 21 Sept 2019
ank Mandiri a.n Muchammad Nurul Huda
Tidak tercantum nama di M Banking
Tidak tercantum nama di M Banking
A.n. Mega Widyawati
Tidak tercantum nama di M Banking
Beban quota, akomodasi, dan id card
ank Mandiri a.n Muchammad Nurul Huda
Tidak tercantum nama di M Banking
 Date Description Debit Credit
31-Jul-19 Cash on Hand 313,000.00
Oka, Capital 313,000.00
31-Jul-19 Cash in Bank 425,009.00
Huda, Capital 425,009.00
31-Jul-19 Beban Sewa - Domain dan Hosting 425,009.00
Cash in Bank 425,009.00
7-Aug-19 Beban Promosi - Media Sosial Kendari Info 150,000.00
Beban Transfer Bank (Bank Services Charges) 6,500.00
Cash on Hand 156,500.00
7-Aug-19 Beban Promosi - Media Sosial Kendari Info 150,000.00
Beban Transfer Bank (Bank Services Charges) 6,500.00
Cash on Hand 156,500.00
8-Aug-19 Cash in Bank 100,000.00
Pendapatan Jasa - TO Tahap I 100,000.00
8-Aug-19 Cash in Bank 50,000.00
Pendapatan Jasa - TO Tahap I 50,000.00
8-Aug-19 Cash in Bank 50,000.00
Pendapatan Jasa - TO Tahap I 50,000.00
8-Aug-19 Cash in Bank 50,000.00
Pendapatan Jasa - TO Tahap I 50,000.00
9-Aug-19 Cash in Bank 50,000.00
Pendapatan Jasa - TO Tahap I 50,000.00
9-Aug-19 Cash in Bank 100,000.00
Pendapatan Jasa - TO Tahap I 100,000.00
9-Aug-19 Cash in Bank 50,000.00
Pendapatan Jasa - TO Tahap I 50,000.00
9-Aug-19 Cash in Bank 50,000.00
Pendapatan Jasa - TO Tahap I 50,000.00
9-Aug-19 Cash in Bank 50,000.00
Pendapatan Jasa - TO Tahap I 50,000.00
10-Aug-19 Cash in Bank 50,000.00
Pendapatan Jasa - TO Tahap I 50,000.00
10-Aug-19 Cash in Bank 50,000.00
Pendapatan Jasa - TO Tahap I 50,000.00
18-Aug-19 Cash in Bank 50,000.00
Pendapatan Jasa - TO Tahap I 50,000.00
20-Aug-19 Cash in Bank 50,000.00
Pendapatan Jasa - TO Tahap I 50,000.00
21-Aug-19 Beban Lain-Lain 99,000.00
Beban Transfer Bank (Bank Services Charges) 6,500.00
Cash in Bank 105,500.00
25-Aug-19 Beban Jasa - Honor Pembuatan Website Rumabelajar 100,000.00
Beban Transfer Bank (Bank Services Charges) 6,500.00
Cash in Bank 106,500.00
29-Aug-19 Beban Jasa - Honor Design Poster TO 50,000.00
Beban Transfer Bank (Bank Services Charges) 6,500.00
 Cash in Bank 56,500.00
8-Sep-19 Cash in Bank 500,004.00
Pendapatan Diterima di Muka - Jasa Bimbel CPNS 500,004.00
9-Sep-19 Cash in Bank 500,004.00
Pendapatan Diterima di Muka - Jasa Bimbel CPNS 500,004.00
10-Sep-19 Cash in Bank 900,400.00
Pendapatan Diterima di Muka - Jasa Bimbel CPNS 900,400.00
12-Sep-19 Cash in Bank 500,004.00
Pendapatan Diterima di Muka - Jasa Bimbel CPNS 500,004.00
15-Sep-19 Beban Pembelian Kuota, Id Card, dan Akomodasi 2,000,000.00
Beban Transfer Bank (Bank Services Charges) 6,500.00
Cash in Bank 2,006,500.00
15-Sep-19 Cash in Bank 500,004.00
Pendapatan Diterima di Muka - Jasa Bimbel CPNS 500,004.00
Ref
v

v
v

v
 Cash on Hand Cash on Hand
Date D C Date D C
7/31/2019 313,000.00 7/31/2019 425,009.00
8/7/2019 156,500.00 7/31/2019 425,009.00
8/7/2019 156,500.00 8/8/2019 100,000.00
- 8/8/2019 50,000.00
8/8/2019 50,000.00
8/8/2019 50,000.00
8/9/2019 50,000.00
8/9/2019 100,000.00
8/9/2019 50,000.00
8/9/2019 50,000.00
8/9/2019 50,000.00
8/10/2019 50,000.00
8/10/2019 50,000.00
8/18/2019 50,000.00
8/20/2019 50,000.00
8/21/2019 105,500.00
8/25/2019 106,500.00
8/29/2019 56,500.00
9/8/2019 500,004.00
9/9/2019 500,004.00
9/10/2019 900,400.00
9/12/2019 500,004.00
9/15/2019 2,006,500.00
9/15/2019 500,004.00
1,375,416.00
 Pendapatan Jasa - TO Pendapatan Diterima di Muka
Date D C Date D C
8/8/2019 100,000.00 9/8/2019 500,004.00
8/8/2019 50,000.00 9/9/2019 500,004.00
8/8/2019 50,000.00 9/10/2019 900,400.00
8/8/2019 50,000.00 9/12/2019 500,004.00
8/9/2019 50,000.00 9/15/2019 500,004.00
8/9/2019 100,000.00 2,900,416.00
8/9/2019 50,000.00
8/9/2019 50,000.00
8/9/2019 50,000.00
8/10/2019 50,000.00
8/10/2019 50,000.00
8/18/2019 50,000.00
8/20/2019 50,000.00
750,000.00
 Beban Promosi - Media Sosial Beban Design Poster
Date D C Date D C
8/7/2019 150,000.00 11/21/2036 50,000.00
8/7/2019 150,000.00 50,000.00
300,000.00

Beban Sewa Domain dan Hosting Beban Transfer Bank

Date D C Date D C
7/31/2019 425,009.00 8/7/2019 6,500.00
425,009.00 8/7/2019 6,500.00
8/21/2019 6,500.00
8/25/2019 6,500.00
8/29/2019 6,500.00
9/15/2019 6,500.00
39,000.00
 Beban jasa pembuatan website Beban pembelian kuota, id card, dan akomodasi
Date D C Date D C
8/25/2019 100,000.00 9/15/2019 2,000,000.00
100,000.00 2,000,000.00
 Beban lain-lain Capital, Okka
Date D C Date D C
8/21/2019 99,000.00 7/31/2019 313,000.00
99,000.00 313,000.00
 Capital, Huda
Date D C
7/31/2019 425,009.00
425,009.00
 Rumabelajar
Statement of Profit Or Loss
Period: 31 July - 16 Sept 2019

Pendapatan
Pendapatan Jasa
Pendapatan TO
Pendapatan Bimbingan Belajar
Total Pendapatan Jasa

Beban
Beban Pemasaran
Beban Promosi - Media Sosial 300,000.00
Total Beban Pemasaran 300,000.00
Beban Administrasi dan Umum
Beban Sewa Domain dan Hosting 425,009.00
Honor Design Poster 50,000.00
Honor Pembuatan Website 100,000.00
Beban Pembelian Kuota, Id Card, dan Akomodasi 2,000,000.00
Beban Transfer Bank 39,000.00
Beban Lain-Lain 99,000.00
Total Beban Administrasi dan Umum 2,713,009.00
Total Beban
Profit (Loss)

Keterangan
1. Statement of Profit or Loss (SOPL) merupakan laporan keuangan yang menunjukkan keuntungan (profit) atau kerugian (loss) dari sua
pada suatu periode tertentu
2. Dari laporan keuangan diatas, dapat diketahui bahwa secara keuangan entitas rumabelajar mendapatkan profit sebesar Rp 637.407,0

Catatan: Mungkin Belum Semua Beban Masuk dalam Laporan Keuangan Ini, ex: sewa tempat bimbel, dll
 Account Balance

750,000.00
2,900,416.00
3,650,416.00

3,013,009.00
637,407.00

ungan (profit) atau kerugian (loss) dari suatu entitas

r mendapatkan profit sebesar Rp 637.407,00

a tempat bimbel, dll

 Rumabelajar
Statement of Change in Equity
Period: 31 July - 16 Sept 2019

Pendapatan
Beginning Owner's Equity, 31 Juli 2019
Okka, Capital 313,000.00
Huda, Capital 425,009.00
Total Owner's Equity

Profit (Loss)

Ending Owner's Equity, 16 September 2019

Keterangan
1. Statement of Change in Equity merupakan laporan keuangan yang menunjukkan perubahan ekuitas (modal) dari suatu
entitas
2. Dari laporan keuangan diatas, dapat diketahui bahwa ekuitas (modal) pemilik rumabelajar secara keuangan per 16
Desember 2019 sebesar Rp 1.375.416,00 yang berasal dari setoran ekuitas (modal) awal sebesar Rp 738.009,00 ditambah
keuntungan sebesar Rp 637.407,00
 Account Balance

738,009.00

637,407.00

1,375,416.00

ekuitas (modal) dari suatu

cara keuangan per 16

ar Rp 738.009,00 ditambah
 Rumabelajar
Statement of Financial Position
16 September 2019

Aset
Aset Tetap (Non Current Asset)
Total Non Current Asset

Aset Lancar (Current Asset)

Cash on Hand
Cash in Bank
Total Current Asset

Profit (Loss)

Ending Owner's Equity, 16 September 2019

Keterangan
Statement of Financial Position merupakan laporan keuangan yang menunjukkan Aset, Utang, dan Ekuitas (Modal) dari
sebuah entitas
 -

dan Ekuitas (Modal) dari