FAKULTAS

FAKULTAS EKONOMI
EKONOMI DAN
DAN BISNIS
BISNIS -- APLIKASI
APLIKASI EXCEL
EXCEL
ACCOUNTING
ACCOUNTING
UNIVERSIITAS
UNIVERSIITAS MUHAMMADIYAH
MUHAMMADIYAH SURABAYA
SURABAYA

PENGISIAN NAMA
AKUN

PENGISIAN NERACA
SALDO AWAL
JURNAL UMUM

JURNAL
PENYESUAIAN

BUKU BESAR

NERACA SALDO
 TABEL PERKIRAAN
Account Description
No
1101 CASH
1102 ACCOUNT RECEIVABLE
1103 PREPAID INSURANCE
1104 PREPAID ADVERTISING
1105 OFFICE SUPPLIES
1201 OFFICE EQUIPMENT
1202 LAND
1203 BUILDING
1204 ACC. DEPR. OF BUILDING
2101 ACCOUNT PAYABLE
2102 NOTE PAYABLE
2103 SALARY AND WAGES PAYABLE
3101 ANGGA CAPITAL
3102 ANGGA WITHDRAW
4101 FEE REVENUE
5101 SALARY AND WAGES EXPENSE
5102 RENT EXPENSE
5103 ADVERTISING EXPENSE
5104 MAINTENANCE & SERVICES EXPENSE
5105 INSURANCE EXPENSE
5106 OFFICE SUPPLIES EXPENSE
5107 DEPRECIATION EXPENSE
5108 OTHER EXPENSE
 RENTAL SEJAHTERA
General Journal
Periode 31 Desember2015
Tanggal Nama Perkiraan Ref Index
DES 1 Rent Expense 5102 0
#REF! 1101 1
2 Supplies Office 1105 1
#REF! 2101 1
4 Land 1202 0
#REF! 2102 0
#REF! 1101 2
8 Cash 1101 1
#REF! 1102 0
11 Accout Receivable 1102 0
#REF! 4101 0
15 Cash 1101 1
#REF! 4101 0
20 Cash 1101 1
#REF! 1102 0
23 Other Expense 5108 0
#REF! 1101 1
25 Wages and Salary Expense 5101 0
#REF! 1101 1
26 Wiithdraw Angga 3102 0
#REF! 1101 3
29 Cash 1101 3
#REF! 3101 0
30 Buiding 1203 0
#REF! 1101 2
31 Office Equipment 1201 0
#REF! 1101 2
#REF! 2101 0
Total
 Debit Kredit NOTE UNTUK INDEX:
Rp 500,000 SELAIN ARUS KAS = 0
Rp 500,000 OPERASIONAL 1
Rp 400,000 INVESTASI 2
Rp 400,000 PENDANAAN 3
Rp 22,500,000
Rp 20,000,000
Rp 2,500,000
Rp 22,000,000
Rp 22,000,000
Rp 20,000,000
Rp 20,000,000
Rp 10,000,000
Rp 10,000,000
Rp 4,500,000
Rp 4,500,000
Rp 155,000
Rp 155,000
Rp 8,700,000
Rp 8,700,000
Rp 2,500,000
Rp 2,500,000
Rp 50,000,000
Rp 50,000,000
Rp 40,000,000
Rp 40,000,000
Rp 32,500,000
Rp 20,000,000
Rp 12,500,000
Rp 88,755,000 Rp 88,755,000
 RENTAL SEJAHTERA
Adjustment Journal
31 DESEMBER 2015
Tanggal Nama Perkiraan Ref Index
DES 31 OFFICE SUPPLIES EXPENSE 5106 0
OFFICE SUPPLIES 1105 0
31 PREPAID ADVERTISING 1104 0
ADVERTISING EXPENSE 5103 0
31 DEPRECIATION EXPENSE 5107 0
ACC. DEPR. OF BUILDING 1204 0
31 INSURANCE EXPENSE 5105 0
PREPAID INSURANCE 1103 0
31 SALARY AND WAGES EXPENSE 5101 0
SALARY AND WAGES PAYABLE 2103 0

Total
 Debit Kredit
Rp 450,000
Rp 450,000
Rp 1,900,000
Rp 1,900,000
Rp 1,000,000
Rp 1,000,000
Rp 375,000
Rp 375,000
Rp 1,250,000
Rp 1,250,000

Rp 4,975,000 Rp 4,975,000
Rp -
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Cash
Tanggal Nama Perkiraan
Desember 1 #REF!
Cash
Cash
8 Cash
15 Cash
20 Cash
Cash
Cash
Cash
29 Cash
Cash
Cash
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
1101
Ref Index Debit Kredit Saldo
1101 0 Rp 80,000,000
1101 1 Rp 500,000
1101 2 Rp 2,500,000
1101 1 Rp 22,000,000
1101 1 Rp 10,000,000
1101 1 Rp 4,500,000
1101 1 Rp 155,000
1101 1 Rp 8,700,000
1101 3 Rp 2,500,000
1101 3 Rp 50,000,000
1101 2 Rp 40,000,000
1101 2 Rp 20,000,000
Rp 166,500,000 Rp 74,355,000 Rp 92,145,000
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Accout Receivable
Tanggal Nama Perkiraan
1 Accout Receivable
Accout Receivable
11 Accout Receivable
Accout Receivable
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
1102
Ref Index Debit Kredit Saldo
1102 0 Rp 16,000,000
1102 1 Rp 22,000,000
1102 0 Rp 20,000,000
1102 0 Rp 4,500,000
Rp 36,000,000 Rp 26,500,000 Rp 9,500,000
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Prepaid Insurance
Tanggal Nama Perkiraan
1 Prepaid Insurance
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
1103
Ref Index Debit Kredit Saldo
1103 0 Rp 750,000
Rp 750,000 Rp - Rp 750,000
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Prepaid Advertising
Tanggal Nama Perkiraan
1 Prepaid Advertising
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
1104
Ref Index Debit Kredit Saldo
1104 0 Rp -
Rp - Rp - Rp -
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Supplies Office
Tanggal Nama Perkiraan
1 Supplies Office
2 Supplies Office
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
1105
Ref Index Debit Kredit Saldo
1105 0 Rp 350,000
1105 1 Rp 400,000
Rp 750,000 Rp - Rp 750,000
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Office Equipment
Tanggal Nama Perkiraan
1 Office Equipment
31 Office Equipment
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
1201
Ref Index Debit Kredit Saldo
1201 0 Rp 500,000
1201 0 Rp 32,500,000
Rp 33,000,000 Rp - Rp 33,000,000
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Land
Tanggal Nama Perkiraan
1 Land
4 Land
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
1202
Ref Index Debit Kredit Saldo
1202 0 Rp -
1202 0 Rp 22,500,000
Rp 22,500,000 Rp - Rp 22,500,000
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Buiding
Tanggal Nama Perkiraan
1 Buiding
30 Buiding
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
1203
Ref Index Debit Kredit Saldo
1203 0 Rp 10,000,000
1203 0 Rp 40,000,000
Rp 50,000,000 Rp - Rp 50,000,000
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Acc Dep of Building
Tanggal Nama Perkiraan
1 Acc Dep of Building
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
1204
Ref Index Debit Kredit Saldo
1204 0 Rp 1,500,000
Rp - Rp 1,500,000 Rp (1,500,000)
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Account Payable
Tanggal Nama Perkiraan
1 Prepaid Advertising
1 Account Payable
Account Payable
Account Payable
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
2101
Ref Index Debit Kredit Saldo
1104 0 Rp -
2101 0 Rp 1,500,000
2101 1 Rp 400,000
2101 0 Rp 12,500,000
Rp - Rp 14,400,000 Rp (14,400,000)
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Note Payable
Tanggal Nama Perkiraan
1 Note Payable
Note Payable
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
2102
Ref Index Debit Kredit Saldo
2102 0 Rp -
2102 0 Rp 20,000,000
Rp - Rp 20,000,000 Rp (20,000,000)
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Salary Payable
Tanggal Nama Perkiraan
1 Salary Payable
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
2103
Ref Index Debit Kredit Saldo
2103 0 Rp -
Rp - Rp - Rp -
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Capital Angga
Tanggal Nama Perkiraan
1 Capital Angga
Capital Angga
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
3101
Ref Index Debit Kredit Saldo
3101 0 Rp 47,500,000
3101 0 Rp 50,000,000
Rp - Rp 97,500,000 Rp (97,500,000)
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Wiithdraw Angga
Tanggal Nama Perkiraan
1 Wiithdraw Angga
26 Wiithdraw Angga
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
3102
Ref Index Debit Kredit Saldo
3102 0 Rp 2,500,000
3102 0 Rp 2,500,000
Rp 5,000,000 Rp - Rp 5,000,000
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Fee Revenue
Tanggal Nama Perkiraan
1 Fee Revenue
Fee Revenue
Fee Revenue
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
4101
Ref Index Debit Kredit Saldo
4101 0 Rp 107,000,000
4101 0 Rp 20,000,000
4101 0 Rp 10,000,000
Rp - Rp 137,000,000 Rp (137,000,000)
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Wages and Salary Expense
Tanggal Nama Perkiraan
1 Wages and Salary Expense
25 Wages and Salary Expense
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
5101
Ref Index Debit Kredit Saldo
5101 0 Rp 35,000,000
5101 0 Rp 8,700,000
Rp 43,700,000 Rp - Rp 43,700,000
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Rent Expense
Tanggal Nama Perkiraan
1 Rent Expense
DES 1 Rent Expense
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
5102
Ref Index Debit Kredit Saldo
5102 0 Rp 4,000,000
5102 0 Rp 500,000
Rp 4,500,000 Rp - Rp 4,500,000
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Advertising Expense
Tanggal Nama Perkiraan
1 Advertising Expense
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
5103
Ref Index Debit Kredit Saldo
5103 0 Rp 3,400,000
Rp 3,400,000 Rp - Rp 3,400,000
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Repair of Vehicle Expense
Tanggal Nama Perkiraan
1 Repair of Vehicle Expense
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
5104
Ref Index Debit Kredit Saldo
5104 0 Rp 3,250,000
Rp 3,250,000 Rp - Rp 3,250,000
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Insurance Expense
Tanggal Nama Perkiraan
1 Insurance Expense
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
5105
Ref Index Debit Kredit Saldo
5105 0 Rp -
Rp - Rp - Rp -
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Supplies Office Expense
Tanggal Nama Perkiraan
1 Supplies Office Expense
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
5106
Ref Index Debit Kredit Saldo
5106 0 Rp -
Rp - Rp - Rp -
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Depreciation of Building Expense
Tanggal Nama Perkiraan
1 Depreciation of Building Expense
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
5107
Ref Index Debit Kredit Saldo
5107 0 Rp -
Rp - Rp - Rp -
 RENTAL SEJAHTERA
General Ledger
Periode 31 Desember 2016
Nama Perkiraan : Other Expense
Tanggal Nama Perkiraan
1 Other Expense
23 Other Expense
 RENTAL SEJAHTERA
General Ledger
eriode 31 Desember 2016
5108
Ref Index Debit Kredit Saldo
5108 0 Rp 1,750,000
5108 0 Rp 155,000
Rp 1,905,000 Rp - Rp 1,905,000
 RENTAL SEJAHTERA
Trial Balance
PER 31 DESEMBER 2016

No.Rek Nama Perkiraan Debit Kredit

1101 CASH Rp 92,145,000 Rp -
1102 ACCOUNT RECEIVABLE Rp 9,500,000 Rp -
1103 PREPAID INSURANCE Rp 750,000 Rp -
1104 PREPAID ADVERTISING Rp - Rp -
1105 OFFICE SUPPLIES Rp 750,000 Rp -
1201 OFFICE EQUIPMENT Rp 33,000,000 Rp -
1202 LAND Rp 22,500,000 Rp -
1203 BUILDING Rp 50,000,000 Rp -
1204 ACC. DEPR. OF BUILDING Rp - Rp 1,500,000
2101 ACCOUNT PAYABLE Rp - Rp 14,400,000
2102 NOTE PAYABLE Rp - Rp 20,000,000
2103 SALARY AND WAGES PAYABLE Rp - Rp -
3101 ANGGA CAPITAL Rp - Rp 97,500,000
3102 ANGGA WITHDRAW Rp 5,000,000 Rp -
4101 FEE REVENUE Rp - Rp 137,000,000
5101 SALARY AND WAGES EXPENSE Rp 43,700,000 Rp -
5102 RENT EXPENSE Rp 4,500,000 Rp -
5103 ADVERTISING EXPENSE Rp 3,400,000 Rp -
5104 MAINTENANCE & SERVICES EXPENSE Rp 3,250,000 Rp -
5105 INSURANCE EXPENSE Rp - Rp -
5106 OFFICE SUPPLIES EXPENSE Rp - Rp -
5107 DEPRECIATION EXPENSE Rp - Rp -
5108 OTHER EXPENSE Rp 1,905,000 Rp -
Total Rp 270,400,000 Rp 270,400,000
Rp -
 RENTAL SEJ
Worksh
Per 31 DESEM

Account Trial Balance Adjustment

Account Name
No.
D K D
1101 CASH Rp 92,145,000 Rp -
1102 ACCOUNT RECEIVABLE Rp 9,500,000 Rp -
1103 PREPAID INSURANCE Rp 750,000 Rp -
1104 PREPAID ADVERTISING Rp - Rp - Rp 1,900,000
1105 OFFICE SUPPLIES Rp 750,000 Rp -
1201 OFFICE EQUIPMENT Rp 33,000,000 Rp -
1202 LAND Rp 22,500,000 Rp -
1203 BUILDING Rp 50,000,000 Rp -
1204 ACC. DEPR. OF BUILDING Rp - Rp 1,500,000
2101 ACCOUNT PAYABLE Rp - Rp 14,400,000
2102 NOTE PAYABLE Rp - Rp 20,000,000
2103 SALARY AND WAGES PAYABLE Rp - Rp -
3101 ANGGA CAPITAL Rp - Rp 97,500,000
3102 ANGGA WITHDRAW Rp 5,000,000 Rp -
4101 FEE REVENUE Rp - Rp 137,000,000
5101 SALARY AND WAGES EXPENSE Rp 43,700,000 Rp - Rp 1,250,000
5102 RENT EXPENSE Rp 4,500,000 Rp -
5103 ADVERTISING EXPENSE Rp 3,400,000 Rp -
5104 MAINTENANCE & SERVICES EXPENSE Rp 3,250,000 Rp -
5105 INSURANCE EXPENSE Rp - Rp - Rp 375,000
5106 OFFICE SUPPLIES EXPENSE Rp - Rp - Rp 450,000
5107 DEPRECIATION EXPENSE Rp - Rp - Rp 1,000,000
5108 OTHER EXPENSE Rp 1,905,000 Rp -
Total Rp 270,400,000 Rp 270,400,000 Rp 4,975,000
Net Profit
Total Keseluruhan
Rp -
 RENTAL SEJAHTERA
Worksheet
Per 31 DESEMBER 2016

Adjustment Adjusted Trial Balance Income statement

K D K D K
Rp 92,145,000 Rp - Rp -Rp -
Rp 9,500,000 Rp - Rp -Rp -
Rp 375,000 Rp 375,000 Rp - Rp -Rp -
Rp 1,900,000 Rp - Rp -Rp -
Rp 450,000 Rp 300,000 Rp - Rp -Rp -
Rp 33,000,000 Rp - Rp -Rp -
Rp 22,500,000 Rp - Rp -Rp -
Rp 50,000,000 Rp - Rp -Rp -
Rp 1,000,000 Rp - Rp 2,500,000 Rp -Rp -
Rp - Rp 14,400,000 Rp -Rp -
Rp - Rp 20,000,000 Rp -Rp -
Rp 1,250,000 Rp - Rp 1,250,000 Rp -Rp -
Rp - Rp 97,500,000 Rp -Rp -
Rp 5,000,000 Rp - Rp -Rp -
Rp - Rp 137,000,000 Rp -Rp 137,000,000
Rp 44,950,000 Rp - Rp 44,950,000Rp -
Rp 4,500,000 Rp - Rp 4,500,000Rp -
Rp 1,900,000 Rp 1,500,000 Rp - Rp 1,500,000Rp -
Rp 3,250,000 Rp - Rp 3,250,000Rp -
Rp 375,000 Rp - Rp 375,000Rp -
Rp 450,000 Rp - Rp 450,000Rp -
Rp 1,000,000 Rp - Rp 1,000,000Rp -
Rp 1,905,000 Rp - Rp 1,905,000Rp -
Rp 4,975,000 Rp 272,650,000 Rp 272,650,000 Rp 57,930,000 Rp 137,000,000
Rp 79,070,000
Rp 137,000,000 Rp 137,000,000
Rp - Rp - Rp -
 Balance sheet

D K
Rp 92,145,000 Rp -
Rp 9,500,000 Rp -
Rp 375,000 Rp -
Rp 1,900,000 Rp -
Rp 300,000 Rp -
Rp 33,000,000 Rp -
Rp 22,500,000 Rp -
Rp 50,000,000 Rp -
Rp - Rp 2,500,000
Rp - Rp 14,400,000
Rp - Rp 20,000,000
Rp - Rp 1,250,000
Rp - Rp 97,500,000
Rp 5,000,000 Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp - Rp -
Rp 214,720,000 Rp 135,650,000
Rp 79,070,000
Rp 214,720,000 Rp 214,720,000
Rp -
 ……………………………………………..
Income Statement
For the ended period,Dec,31,…………

Revenue
FEE REVENUE Rp 137,000,000

Operational Expense
SALARY AND WAGES EXPENSE Rp 44,950,000
RENT EXPENSE Rp 4,500,000
ADVERTISING EXPENSE Rp 1,500,000
MAINTENANCE & SERVICES EXPEN Rp 3,250,000
INSURANCE EXPENSE Rp 375,000
OFFICE SUPPLIES EXPENSE Rp 450,000
DEPRECIATION EXPENSE Rp 1,000,000
OTHER EXPENSE Rp 1,905,000
Total Operational Expense Rp 57,930,000
Net Profit Rp 79,070,000
 ………………………………………………
Owner Equity Statement
For The Ended Period,Dec,31,…………..

Capital Angga, Beginning Rp 97,500,000

+ Investment Rp - +
Total Rp 97,500,000
+/- Net Profit Rp 79,070,000
- Withdraw Rp (5,000,000) -
+/- Increase/Decrease Rp 74,070,000 +
Capital Angga, Finished Rp 171,570,000
 ……………………………….
Balance Sheet
Per 31 December ……………

Assets Liabilities & Equity

Current Assets Current Liabilities
CASH Rp 92,145,000 ACCOUNT PAYABLE Rp 14,400,000
ACCOUNT RECEIVABLE Rp 9,500,000 NOTE PAYABLE Rp 20,000,000
PREPAID INSURANCE Rp 375,000 SALARY AND WAGES PAYABRp 1,250,000
PREPAID ADVERTISING Rp 1,900,000 Total Liabilities
OFFICE SUPPLIES Rp 300,000
Total Current Assets Rp 104,220,000

Non Current Assets Equity

OFFICE EQUIPMENT Rp 33,000,000 Capital Angga, Finished
LAND Rp 22,500,000
BUILDING Rp 50,000,000
ACC. DEPR. OF BUILDING Rp (2,500,000)
Rp 47,500,000
Total Non Current Assets Rp 103,000,000

Total Assets ### Total Liabilities&Equity

Rp 35,650,000

Rp 171,570,000

###
Rp -
 RENTAL SEJAHTERA
Cash Flow Statement
For The Ended Period Dec,31,2016

Description Cash Receipt Cash Payment

Cash Flow from Operational activity (1)
- Payment for office rent Rp 500,000
- cash receipt from account recevable Rp 10,000,000
- cash receipt from sales Rp 22,000,000
- cash receipt from account receivable Rp 4,500,000
- cash payment other expense Rp 155,000
- cash payment for salary employment Rp 8,700,000
Net cash flow from operational activity

Cash Flow from Investment activity (2)

- Purchases of land Rp 2,500,000
Purchases of buildings Rp 40,000,000
Purchases of equipment Rp 20,000,000
Net cash flow from investment activity

Cash Flow from Finance activity (3)

- Withdraw Rp 2,500,000
- cash receipt from investment (Angga) Rp 50,000,000
Net cash flow from Finance activity
Net Cash of Increase
Cash of balance,beginning
Cash of balance,finished
 Balance

Rp (500,000)
Rp 9,500,000
Rp 31,500,000
Rp 36,000,000
Rp 35,845,000
Rp 27,145,000
Rp 27,145,000

Rp (2,500,000)
Rp (42,500,000)
Rp (62,500,000)
Rp (62,500,000)

Rp (2,500,000)
Rp 47,500,000
Rp 47,500,000
Rp 12,145,000
Rp 80,000,000
Rp 92,145,000
Rp -