SAMBAS BERJAYA TAYLOR

JURNAL UMUM
Per 31 Desember 2019

Tanggal Deskripsi Ref

Des 1 expense payable 6-1100
 2019 Income tax expence 5-1110
Cash in bank 1-1100
2 Cash in bank 1-1100
Account recevable 1-1300

(politeknik negri sambas)

3 Cash in bank 1-1100
coursus Revenues 4-1200

4 expense payable 2-1200

Cash in bank 1-1100
5 Cash in bank 1-1100
Account receivable 1-1300
(SMAN 1 sambas)
6 Cash in bank 1-1100
Account receivable 1-1300
(SMKN 1 sambas)
7 Cash in bank 1-1100
Servis Revenues 4-1100
(SMAN 1 sambas)
8 expense payable 5-1103
Cash in bank 1-1100
9 Cash in bank 1-1101
Account receivable 1-1300
(SMAN 1 sambas)
10 Cash in bank 1-1100
Servis Revenues 4-1100
(SMA muhamadiyah)
11 Cash in bank 1-1100
Account receivable 1-1300
(SMKN 1 sambas)
12 Account payable 2-1100
Cash in bank 1-1100
(CV galeri mesin jahit)
13 Account payable 2-1100
Cash in bank 1-1100
(CV maju bersama)
14 Equipment 1-1300
Cash in bank 1-1100
15 Cash in bank 1-1100
coursus Revenues 4-1200
16 Account payable 2-1100
Cash in bank 1-1100
(CV galeri mesin jahit)
17 Account payable 2-1100
Cash in bank 1-1100
(CV. Maju bersama
17 Cash in bank 1-1100
Account recevable 1-1300
(SMK karya mandiri sambas)
18 Cash in bank 1-1100
cousus Revenues 4-1200
(SMKN 1 sambas)
19 Electricity, water & telephone Expense 1-1101
Cash in bank 1-1100
20 BCA Loan 5-1109
Interest expense 1-1101
Cash in bank 1-1100
21 reparation espanse 1-1101
Cash in bank 1-1100
22 Cash in bank 1-1100
Servis Revenues 4-1100
(SMAN 1 sambas)
23 Cash in bank 1-1100
Servis Revenues 4-1100
(SMA muhamadiyah)
24 Cash in bank 1-1100
course revenues 4-1200
(SMK karya mandiri sambas)
25 Cash in bank 1-1100
Servis Revenues 4-1100
(Politeknik negri sambas)
26 Cash in bank 1-1100
Servis Revenues 4-1100
(SMKN 1 sambas)
27 Cash in bank 1-1100
Servis Revenues 4-1100
(SMK karya mandiri sambas)
28 account payabnble 2-1100
cash in bank 1-1100
 30 Cash in bank 1-1100
Servis Revenues 4-1100
(Politeknik negri sambas)
JUMLAH

REKAPITULASI JURNAL UMUM

Nomor
Nama Akun Debit Nomor Akun Nama Akun
Akun
1-1100 Cash In Bank Rp 395,550,000 1-1100 Cash In Bank
1-1300 accoun receivable 1-1300 Account Receivable
2-1100 equitment Rp 1,000,000 4-1100 servis Revenues
2-1100 Account Payable Rp 85,500,000 4-1200 courses Revenues
5-1103 BCA Loan Rp 1,800,000
6-1100 expense payable Rp 11,500,000
6-1100 Electricity, water & Rp 550,000
9-1200 interest expense Rp 1,250,000
9-1300 Income Tax Expens Rp 300,000
6-1800 reparation expens Rp 18,000,000

TOTAL Rp 515,450,000
LOR

Debit Kredit
Rp 10,000,000
Rp 300,000
Rp 10,300,000
Rp 37,500,000
Rp 37,500,000

Rp 25,000,000
Rp 25,000,000

Rp 500,000
Rp 500,000
Rp 17,000,000
Rp 17,000,000

Rp 10,000,000
Rp 10,000,000

Rp 30,000,000
Rp 30,000,000

Rp 1,000,000
Rp 1,000,000
Rp 7,050,000
Rp 7,050,000

Rp 50,000,000
Rp 50,000,000

Rp 13,000,000
Rp 13,000,000

Rp 10,000,000
Rp 10,000,000

Rp 20,000,000
Rp 20,000,000
Rp 1,000,000
Rp 1,000,000
Rp 20,000,000
Rp 20,000,000
Rp 25,000,000
Rp 25,000,000

Rp 30,000,000
Rp 30,000,000

Rp 21,000,000
Rp 21,000,000

Rp 15,000,000
Rp 15,000,000

Rp 550,000
Rp 550,000
Rp 1,800,000
Rp 1,250,000
Rp 3,050,000
Rp 18,000,000
Rp 18,000,000
Rp 15,000,000
Rp 15,000,000

Rp 25,000,000
Rp 25,000,000

Rp 15,000,000
Rp 15,000,000

Rp 45,000,000
Rp 45,000,000

Rp 25,000,000
Rp 25,000,000

Rp 15,000,000
Rp 15,000,000

Rp 500,000
Rp 500,000
Rp 10,000,000
Rp 10,000,000

Rp 515,450,000 Rp 515,450,000

Kredit
Rp 119,900,000
Rp 105,550,000
Rp 215,000,000
Rp 75,000,000

Rp 515,450,000
 SUMBER BERJAYA TAYLOR
BUKU BESAR
Per 31 Desember 2019

Nama Akun: Cash In Bank

Tanggal Deskripsi Ref Debit

2019 1 Balance
Des 31 Jurnal Umum JU Rp 395,550,000
31 Jurnal Umum JU
31 Jurnal Penyesuaian AJP

Account Receivable
Nama Akun:
Deskripsi Ref Debit
Tanggal
1 Balance
2019 31 Jurnal Umum JU
Des 31 Jurnal Umum JU

Allowance for Uncollectible Account

Tanggal Deskripsi Ref Debit

2019 1 Balance
des 31 Jurnal Penyesuaian AJP

Supplies

Tanggal Deskripsi Ref Debit

2019 1 Balance
des 31 Jurnal Umum JU Rp 1,000,000
31 Jurnal Penyesuaian AJP

Prepaid Insurance

Deskripsi Ref Debit

Nama Akun:
Tanggal 1 Balance
2019 31 Jurnal Penyesuain
 des

Prepaid Rent

Deskripsi Ref Debit

Nama Akun:
Tanggal 1 Balance
2019 31 Jurnal Penyesuaian AJP
des

Nama Akun: Equiptments

Tanggal Deskripsi Ref Debit

2019 31 Balance
Des Rp 1,000,000

Nama Akun: Accumulated Depreciation – Equiptments

Tanggal Deskripsi Ref Debit

2019 31 penyesuaian
Des

Nama Akun: Vehicles

Tanggal Deskripsi Ref Debit

2019 1 Balance
Des

Nama Akun: Accumulated Depreciation – Vehicles

Tanggal Deskripsi Ref Debit

2019 1 balance
Des 31 penyesuaian

Nama Akun: Account Payable

Tanggal Deskripsi Ref Debit

 2019 1 Balance
Des 31 Jurnal Umum JU Rp 85,500,000

Nama Akun: Expanse payable

Tanggal Deskripsi Ref Debit

1 balance
jurnal umum Rp 11,500,000

Nama Akun: income tax payable

Tanggal Deskripsi Ref Debit

2019
Des 1 Jurnal Umum JU Rp 11,500,000
31 Jurnal Penyesuaian AJP

Nama Akun: BCA loan

Tanggal Deskripsi Ref Debit

2019 1 Balance
Des 31 Jurnal Umum JU Rp 1,800,000

Nama Akun: Equity

Tanggal Deskripsi Ref Debit

201 1 Balance AJP

Des 31

Nama Akun: Servis revenue

Tanggal Deskripsi Ref Debit

2019 1 Balance
Des 31 Jurnal Umum JU

Nama Akun: courses revenue

Tanggal Deskripsi Ref Debit

 2019 1 Balance
Des 31 jurnal umum

Nama Akun: wages and salaries expense

Tanggal Deskripsi Ref Debit

2019 1 balance
DES 31 jurnal penyesuaian Rp 24,000,000

Nama Akun: Bad Dep Expense

Tanggal Deskripsi Ref Debit

2019 1 Balance
Des 31 Jurnal Penyesuaian AJP Rp 15,000,000
31 Jurnal Penutup JP

Nama Akun: Telephone and electricity Expense

Tanggal Deskripsi Ref Debit

2019 1 Balance
Des 31 Jurnal Umum JU Rp 550,000

Nama Akun: suplies Expense

Tanggal Deskripsi Ref Debit

2019 1 Balance
Des 31 Jurnal Umum JU Rp 11,050,000

Nama Akun: Insurance Expense

Tanggal Deskripsi Ref Debit

2019 1 Balance
Des 31 Jurnal Penyesuaian AJP Rp 1,000,000
31 Jurnal Penutup JP

Nama Akun: Rent Expense

Tanggal Deskripsi Ref Debit

 Tanggal Deskripsi Ref Debit

2019 31 Jurnal Penyesuaian AJP Rp 86,000,000

Des 31 Jurnal Penutup JP

Nama Akun: Depreciation Expense – Equiptment

Tanggal Deskripsi Ref Debit

2019 31 Jurnal Penyesuaian AJP Rp 75,625,000

Des 31 Jurnal Penutup JP

Nama Akun: Depreciation Expense – Vehicles

Tanggal Deskripsi Ref Debit

2019 31 Jurnal Penyesuaian AJP Rp 21,875,000

Des 31 Jurnal Penutup JP

Nama Akun: reparation Expense

Tanggal Deskripsi Ref Debit

2019 1 Balance
Des 31 Jurnal Umum JU Rp 18,000,000

Nama Akun: Income Tax Expense

Tanggal Deskripsi Ref Debit

2019 1 Jurnal Umum JU

Des 31 Jurnal Penyesuaian AJP Rp 500,000

Nama Akun: Interest Revenue

Tanggal Deskripsi Ref Debit

2019 1 Balance
Des 31 Jurnal Penyesuaian AJP

Nama Akun: Bank Charge

Tanggal Deskripsi Ref Debit

2019 1 Balance
Des 31 Jurnal Penyesuaian AJP Rp 250,000
Nama Akun: Interest Expense

Tanggal Deskripsi Ref Debit

2019 1 Balance
Des 31 Jurnal Umum JU Rp 1,250,000
R BERJAYA TAYLOR
BUKU BESAR
31 Desember 2019

No. Akun: 1-1100

Saldo
Kredit
Debit Kredit
Rp 75,000,000
Rp 470,550,000
Rp 119,900,000 Rp 350,650,000

No. Akun: 1-1200

Saldo
Kredit
Debit Kredit
Rp 105,550,000
Rp 105,550,000 Rp -
Rp -

No. Akun: 1-1210

Saldo
Kredit
Debit Kredit
Rp 2,000,000

No. Akun: 1-1400

Saldo
Kredit
Debit Kredit
Rp 13,000,000
Rp 14,000,000
Rp 12,050,000 Rp 1,950,000

No. Akun: 1-1500

Saldo
Kredit
Debit Kredit
Rp 24,000,000
Rp 24,000,000
 No. Akun: 1-1400
Saldo
Kredit
Debit Kredit
Rp 46,000,000
Rp 46,000,000

No. Akun: Jan-10

Saldo
Kredit
Debit Kredit
Rp 96,000,000
Rp 97,000,000

No. Akun: 1-2103

Saldo
Kredit
Debit Kredit
Rp 15,000,000 Rp 15,000,000

No. Akun: 1-2104

Saldo
Kredit
Debit Kredit
Rp 75,000,000

No. Akun: 1-2105

Saldo
Kredit
Debit Kredit
Rp 8,750,000
Rp 20,000,000 Rp 28,750,000

No. Akun: 2-1101

Saldo
Kredit
Debit Kredit
 Rp 85,500,000
Rp -

No. Akun: 2-1200

Saldo
Kredit
Debit Kredit
Rp 11,500,000
Rp -

No. Akun: 2-1300

Saldo
Kredit
Debit Kredit

Rp 11,500,000

No. Akun: 2-1104

Saldo
Kredit
Debit Kredit
Rp 105,000,000
Rp 103,200,000

No. Akun: 2-1105

Saldo
Kredit
Debit Kredit
Rp 200,720,000

No. Akun: 2-2101

Saldo
Kredit
Debit Kredit
Rp 200,550,000
Rp 215,000,000 Rp 415,550,000

No. Akun: 3-1100

Saldo
Kredit
Debit Kredit
 Rp 85,000,000
Rp 75,000,000 Rp 160,000,000

No. Akun: 3-1200

Saldo
Kredit
Debit Kredit
Rp 100,000,000
Rp 124,000,000

No. Akun: 6-1200

Saldo
Kredit
Debit Kredit
Rp 15,000,000
Rp 30,000,000
Rp 180,000,000 Rp 150,000,000

No. Akun: 6-1100

Saldo
Kredit
Debit Kredit
Rp 8,570,000
Rp 9,120,000

No. Akun: 6-1300

Saldo
Kredit
Debit Kredit
Rp 3,000,000
Rp 14,050,000

No. Akun: 6-1500

Saldo
Kredit
Debit Kredit
Rp 5,000,000
Rp 6,000,000
Rp 6,000,000 Rp -

No. Akun: 6-1400

Saldo
Kredit
 Kredit
Debit Kredit
Rp 86,000,000
Rp 86,000,000 Rp -

No. Akun: 5-1107

Saldo
Kredit
Debit Kredit
Rp 75,625,000
Rp 75,625,000 Rp -

No. Akun: 5-1108

Saldo
Kredit
Debit Kredit
Rp 21,875,000
Rp 21,875,000 Rp -

No. Akun: 5-1109

Saldo
Kredit
Debit Kredit
Rp 48,000,000
Rp 66,000,000

No. Akun: Jun-00

Saldo
Kredit
Debit Kredit
Rp 300,000
Rp 800,000

No. Akun: 8-1100

Saldo
Kredit
Debit Kredit

Rp 675,000 Rp 675,000

No. Akun: 9-1100

Saldo
Kredit
Debit Kredit
Rp 150,000
Rp 400,000
 No. Akun: 9-1200
Saldo
Kredit
Debit Kredit
Rp 15,000,000
Rp 16,250,000
 SAMBAS BERJAYA TAYLOR
Neraca Saldo Sebelum Penyesuaian
Per 31 Desember 2019

Nomor
Nama Akun Debit Kredit
Akun
1-1100 Cash in Bank Rp 350,650,000
1-1200 Account Receivable
Jan-00 Allowance for Uncollectible Account Rp 2,000,000
1-1300 supplies Rp 13,000,000
1-1400 Prepaid rent Rp 46,000,000
1-1500 Prepaid Insurance Rp 24,000,000
Jan-00 Equiptments Rp 97,000,000
Jan-10 Accumulated Depreciation – Equiptments
Jan-00 Vehicles Rp 75,000,000
Jan-10 Accumulated Depreciation – Vehicles Rp 8,750,000
2-1100 Account Payable
1-1200 expanse Payable
2-1300 income tax payable
Feb-00 BCA loan Rp 103,200,000
3-1100 equity Rp 200,720,000
4-1100 servise revenues Rp 415,550,000
4-1200 courses revenues Rp 160,000,000
6-1000 Wages & Salaries Expense Rp 100,000,000
6-1100 telephone and electrity expense Rp 9,120,000
6-1200 Bad Dept expense Rp 15,000,000
6-1300 Suplies Expense Rp 3,000,000
6-1400 Rent Expense
6-1500 Insurance Expense
6-1600 Depreciation Expense – Equiptment
6-1700 Depreciation Expense – Vehicles
6-1800 Reparation Expense Rp 48,000,000
Jun-00 Freight Expense Rp 94,000,000
8-1100 Interest Revenue
9-1100 Bank Charge Rp 150,000
9-1200 Interest Expense Rp 15,000,000
9-1300 income tax expanse Rp 300,000
TOTAL Rp 890,220,000 Rp 890,220,000
 SUMBER BERJAYA TAYLOR
JURNAL PENYESUAIAN
Per 31 Desember 2019

Tanggal Deskripsi Ref Debit

2019 31 Cash In Bank 1-1101 Rp 425,000
Des Bank Charge 7-1100 Rp 250,000
Interest Revenue 6-1100
31 insurance expanse 5-1102 Rp 24,000,000
prepaid insurance 1-1103
31 Rent Expense 5-1106 Rp 46,000,000
Prepaid Rent 1-1107
31 Supplies Expense 5-1105 Rp 11,050,000
Supplies 1-1104
31 Depreciation Expense-equitment 5-1107 Rp 15,000,000
Accum Depr-Equipment 1-1203
Deprecition Expense-Vehicle 5-1108 Rp 20,000,000
Accum Depr-Vehicle 1-2105
31 Wages And Salaries Expense 5-1100 Rp 24,000,000
Income Tax Expense 5-1110 Rp 500,000
expanse payable 2-1103
Income Tax Payable 2-1105
TOTAL Rp 141,225,000
 Kredit

Rp 675,000

Rp 24,000,000

Rp 46,000,000

Rp 11,050,000

Rp 15,000,000

Rp 20,000,000

Rp 24,000,000
Rp 500,000
Rp 141,225,000
 SAMBA

Per

Neraca Saldo Sebelum Penyesuaian

No. Akun Nama Akun
Debit Kredit
1-1100 Cash in Bank Rp 350,650,000
1-1200 Account Receivable
Jan-00 Allowance for Uncollectible Account Rp 2,000,000
1-1300 supplies Rp 13,000,000
1-1400 Prepaid rent Rp 46,000,000
1-1500 Prepaid Insurance Rp 24,000,000
Jan-00 Equiptments Rp 97,000,000
Jan-10 Accumulated Depreciation – Equiptments
Jan-00 Vehicles Rp 75,000,000
Jan-10 Accumulated Depreciation – Vehicles Rp 8,750,000
2-1100 Account Payable
1-1200 expanse Payable
2-1300 income tax payable
Feb-00 BCA loan Rp 103,200,000
3-1100 equity Rp 200,720,000
4-1100 servise revenues Rp 415,550,000
4-1200 courses revenues Rp 160,000,000
6-1000 Wages & Salaries Expense Rp 100,000,000
6-1100 telephone and electrity expense Rp 9,120,000
6-1200 Bad Dept expense Rp 15,000,000
6-1300 Suplies Expense Rp 3,000,000
6-1400 Rent Expense
6-1500 Insurance Expense
6-1600 Depreciation Expense – Equiptment
6-1700 Depreciation Expense – Vehicles
6-1800 Reparation Expense Rp 48,000,000
Jun-00 Freight Expense Rp 94,000,000
8-1100 Interest Revenue
9-1100 Bank Charge Rp 150,000
9-1200 Interest Expense Rp 15,000,000
9-1300 income tax expanse Rp 300,000
TOTAL Rp 890,220,000 Rp 890,220,000
LABA BERSIH SEBELUM PAJAK
TOTAL Rp 890,220,000 Rp 890,220,000
LABA BERSIH SETELAH PAJAK Rp 890,220,000 Rp 890,220,000
 SAMBAS BERJAYA TAYLOR
Neraca Lajur
Per 31 Desember 2019

Jurnal Penyesuaian Neraca Saldo Disesuaikan Laba Rugi

Debit Kredit Debit Kredit Debit
Rp 425,000 Rp 351,075,000

Rp 2,000,000
Rp 11,050,000 Rp 1,950,000
Rp 46,000,000 Rp -
Rp 24,000,000 Rp -
Rp 97,000,000
Rp 15,000,000 Rp 15,000,000
Rp 75,000,000
Rp 20,000,000 Rp 28,750,000

Rp 24,000,000 Rp 24,000,000
Rp 500,000 Rp 500,000
Rp 103,200,000
Rp 200,720,000
Rp 415,550,000
Rp 160,000,000
Rp 24,000,000 Rp 124,000,000 Rp 124,000,000
Rp 9,120,000 Rp 9,120,000
Rp 15,000,000 Rp 15,000,000
Rp 11,050,000 Rp 14,050,000 Rp 14,050,000
Rp 46,000,000 Rp 46,000,000 Rp 46,000,000
Rp 24,000,000 Rp 24,000,000 Rp 24,000,000
Rp 15,000,000 Rp 15,000,000 Rp 15,000,000
Rp 20,000,000 Rp 20,000,000 Rp 20,000,000
Rp 48,000,000 Rp 48,000,000
Rp 94,000,000 Rp 94,000,000
Rp 675,000 Rp 675,000
Rp 250,000 Rp 400,000 Rp 400,000
Rp 15,000,000 Rp 15,000,000
Rp 500,000 Rp 800,000 Rp 800,000

Rp 141,225,000 Rp 141,225,000 Rp 950,395,000 Rp 950,395,000 Rp 425,370,000

Rp - Rp 150,180,000
Rp 141,225,000 Rp 141,225,000 Rp 950,395,000 Rp 950,395,000 Rp 575,550,000
Laba Rugi Neraca
Kredit Debit Kredit
Rp 351,075,000

Rp 2,000,000
Rp 1,950,000

Rp 97,000,000
Rp 15,000,000
Rp 75,000,000
Rp 28,750,000

Rp 24,000,000
Rp 500,000
Rp 103,200,000
Rp 200,720,000
Rp 415,550,000 Rp 415,550,000
Rp 160,000,000 Rp 160,000,000
Rp 124,000,000
Rp 9,120,000
Rp 15,000,000
Rp 14,050,000
Rp 46,000,000
Rp 24,000,000
Rp 15,000,000
Rp 20,000,000
Rp 48,000,000
Rp 94,000,000
Rp 675,000
Rp 400,000
Rp 15,000,000
Rp 800,000

Rp 575,550,000 Rp 950,395,000 Rp 950,395,000

Rp 575,550,000 Rp 950,395,000 Rp 950,395,000

 SAMBAS BERJAYA TAYLOR
LAPORAN LABA RUGI
untuk periode yang berakhir 31 Desember 2019

Pendapatan :
Revenue
service revenue Rp 415,550,000
corsus Revenue Rp 160,000,000
Total Pendapatan :
Beban Usaha :
Wages & Salaries Expense Rp 124,000,000
telephone and electrity expense Rp 9,120,000
Bad Dept expense Rp 15,000,000
Suplies Expense Rp 14,050,000
Rent Expense Rp 46,000,000
Insurance Expense Rp 24,000,000
Depreciation Expense – Equiptment Rp 15,000,000
Depreciation Expense – Vehicles Rp 20,000,000
Reparation Expense Rp 48,000,000
Freight Expense Rp 94,000,000
Bank Charge Rp 400,000
Interest Expense Rp 15,000,000
income tax expanse Rp 800,000
Laba Bersih Sebelum Pajak
Income Tax Expense
Laba Berih Setelah Pajak
OR

mber 2019

Rp 575,550,000

Rp 425,370,000
Rp 150,180,000
Rp 800,000
Rp 149,380,000