PT KAHIYA

JALAN KENANGAN NO. 4 PURBALINGGA

All Journals

01/01/2018 To *31/12/2018
24/11/2021 Page 1
8.41.17
ID# Acct# Account Name Debit Credit Job No.

SJ 08/11/2018 SALDO AWAL PIUTANG

FGS8/11 1-1300 ACCOUNT RECEIVABLE 315.870.000,00
FGS8/11 1-1300 ACCOUNT RECEIVABLE 315.870.000,00

SJ 18/11/2018 SALDO AWAL PIUTANG

FGS18/11 1-1300 ACCOUNT RECEIVABLE 363.770.000,00
FGS18/11 1-1300 ACCOUNT RECEIVABLE 363.770.000,00

SJ 30/11/2018 SALDO AWAL PIUTANG

FGS30/11 1-1300 ACCOUNT RECEIVABLE 347.820.000,00
FGS30/11 1-1300 ACCOUNT RECEIVABLE 347.820.000,00

PJ 18/11/2018 SALDO AWAL UTANG

FMA19/11 2-1100 ACCOUNT PAYABLE 326.775.000,00
FMA19/11 2-1100 ACCOUNT PAYABLE 326.775.000,00

PJ 12/11/2018 SALDO AWAL UTANG

FPS12/11 2-1100 ACCOUNT PAYABLE 281.040.000,00
FPS12/11 2-1100 ACCOUNT PAYABLE 281.040.000,00

PJ 28/11/2018 SALDO AWAL UTANG

FAR27/11 2-1100 ACCOUNT PAYABLE 272.360.000,00
FAR27/11 2-1100 ACCOUNT PAYABLE 272.360.000,00

IJ 01/12/2018 SALDO AWAL PERSEDIAAN

IJ000001 1-1500 MERCHANDISE INVENTORY 630.440.000,00
IJ000001 1-1500 MERCHANDISE INVENTORY 288.490.000,00
IJ000001 1-1500 MERCHANDISE INVENTORY 170.950.000,00
IJ000001 1-1500 MERCHANDISE INVENTORY 171.000.000,00

CD 01/12/2018 PEMBAYARAN UTANG GAJI

BKK12-01 1-1200 CASH IN BANK BNI 50.000.000,00
BKK12-01 2-1200 ACRRUED EXPENSE 50.000.000,00

CD 01/12/2018 PEMBAYARAN KONSUMSI RAPAT

VKK12-01 1-1100 PETTY CASH 475.000,00
VKK12-01 6-2000 OTHER OPERATING EXPENSE 475.000,00

SJ 02/12/2018 Sale; CV ASPARAGUS

FGS20/12 1-1300 ACCOUNT RECEIVABLE 553.400.000,00
FGS20/12 1-1300 ACCOUNT RECEIVABLE 55.340.000,00
FGS20/12 4-1100 SALES 553.400.000,00
FGS20/12 2-1300 VAT Out 55.340.000,00
FGS20/12 5-1100 COST OF MERCHANDISE SOLD 449.140.000,00
FGS20/12 1-1500 MERCHANDISE INVENTORY 203.640.000,00
 PT KAHIYA

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01/01/2018 To *31/12/2018
24/11/2021 Page 2
8.41.17
ID# Acct# Account Name Debit Credit Job No.

SJ 02/12/2018 Sale; CV ASPARAGUS

FGS20/12 1-1500 MERCHANDISE INVENTORY 131.500.000,00
FGS20/12 1-1500 MERCHANDISE INVENTORY 114.000.000,00

SJ 03/12/2018 Sale; CV ASPARAGUS

NKGS1201 1-1300 ACCOUNT RECEIVABLE 37.600.000,00
NKGS1201 1-1300 ACCOUNT RECEIVABLE 3.760.000,00
NKGS1201 4-1300 SALES RETURN 37.600.000,00
NKGS1201 2-1300 VAT Out 3.760.000,00
NKGS1201 5-1100 COST OF MERCHANDISE SOLD 30.120.000,00
NKGS1201 1-1500 MERCHANDISE INVENTORY 16.970.000,00
NKGS1201 1-1500 MERCHANDISE INVENTORY 13.150.000,00

SJ 03/12/2018 CV ASPARAGUS: Credit from NKGS1201

NKGS1201 1-1300 ACCOUNT RECEIVABLE 41.360.000,00
NKGS1201 1-1300 ACCOUNT RECEIVABLE 41.360.000,00

CD 03/12/2018 PEMBAYARAN SEWA PERALATAN

BKK1202 1-1200 CASH IN BANK BNI 168.000.000,00
BKK1202 1-1800 PREPAID RENT 168.000.000,00

CD 04/12/2018 PEMBAYARAN BIAYA IKLAN

VKK1202 1-1100 PETTY CASH 750.000,00
VKK1202 6-1900 ADVERTISING EXPENSE 750.000,00

CR 04/12/2018 Payment; CV ASPARAGUS

BKM1201 1-1200 CASH IN BANK BNI 315.870.000,00
BKM1201 1-1300 ACCOUNT RECEIVABLE 315.870.000,00

PJ 04/12/2018 Purchase; PT ANDROMEDA

FRU0212 2-1100 ACCOUNT PAYABLE 464.112.000,00
FRU0212 2-1100 ACCOUNT PAYABLE 46.411.200,00
FRU0212 1-1500 MERCHANDISE INVENTORY 186.560.000,00
FRU0212 1-1500 MERCHANDISE INVENTORY 158.752.000,00
FRU0212 1-1500 MERCHANDISE INVENTORY 118.800.000,00
FRU0212 1-1900 VAT In 46.411.200,00

CD 07/12/2018 PT SOMBRERO
BKK1203 1-1200 CASH IN BANK BNI 266.912.800,00
BKK1203 2-1100 ACCOUNT PAYABLE 266.912.800,00

PJ 07/12/2018 PT SOMBRERO: Discounts on FAR27/11

00000213 2-1100 ACCOUNT PAYABLE 5.447.200,00
00000213 5-1200 PURCHASE DISCOUNT 5.447.200,00

PJ 07/12/2018 PT SOMBRERO: Debit from 00000213

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01/01/2018 To *31/12/2018
24/11/2021 Page 3
8.41.18
ID# Acct# Account Name Debit Credit Job No.

PJ 07/12/2018 PT SOMBRERO: Debit from 00000213

PJ000001 2-1100 ACCOUNT PAYABLE 5.447.200,00
PJ000001 2-1100 ACCOUNT PAYABLE 5.447.200,00

CD 08/12/2018 PEMBAYARAN AIR LISTRIK TELEPHONE

VKK1203 1-1100 PETTY CASH 2.620.000,00
VKK1203 6-1100 UTILITIES EXPENSE 2.620.000,00

CD 09/12/2018 PELUNASAN PAJAK

BKK1204 1-1200 CASH IN BANK BNI 35.936.600,00
BKK1204 2-1302 INCOME TAX PAYABLE 21 1.849.000,00
BKK1204 2-1300 VAT Out 103.116.000,00
BKK1204 1-1900 VAT In 78.904.000,00
BKK1204 2-1304 INCOME TAX PAYABLE 25 9.875.600,00

CD 09/12/2018 PEMBELIAN ATK

VKK1204 1-1100 PETTY CASH 725.000,00
VKK1204 6-2000 OTHER OPERATING EXPENSE 725.000,00

CR 10/12/2018 Payment; PT ORCHID

BKM1202 1-1200 CASH IN BANK BNI 337.385.400,00
BKM1202 1-1300 ACCOUNT RECEIVABLE 337.385.400,00

SJ 10/12/2018 PT ORCHID: Discounts on FGS30/11

00001202 1-1300 ACCOUNT RECEIVABLE 10.434.600,00
00001202 4-1200 SALES DISCOUNT 10.434.600,00

SJ 10/12/2018 PT ORCHID: Credit from 00001202

SJ000001 1-1300 ACCOUNT RECEIVABLE 10.434.600,00
SJ000001 1-1300 ACCOUNT RECEIVABLE 10.434.600,00

CD 11/12/2018 PT BIMASAKTI
BKK1205 1-1200 CASH IN BANK BNI 281.040.000,00
BKK1205 2-1100 ACCOUNT PAYABLE 281.040.000,00

SJ 12/12/2018 Sale; CV DAISY

FGS0112 1-1300 ACCOUNT RECEIVABLE 579.040.000,00
FGS0112 1-1300 ACCOUNT RECEIVABLE 57.904.000,00
FGS0112 4-1100 SALES 579.040.000,00
FGS0112 2-1300 VAT Out 57.904.000,00
FGS0112 5-1100 COST OF MERCHANDISE SOLD 450.946.333,33
FGS0112 1-1500 MERCHANDISE INVENTORY 216.285.000,00
FGS0112 1-1500 MERCHANDISE INVENTORY 140.901.333,33
FGS0112 1-1500 MERCHANDISE INVENTORY 93.760.000,00

CD 14/12/2018 PEMBELIAN ATK

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01/01/2018 To *31/12/2018
24/11/2021 Page 4
8.41.18
ID# Acct# Account Name Debit Credit Job No.

CD 14/12/2018 PEMBELIAN ATK

VKK1205 1-1100 PETTY CASH 600.000,00
VKK1205 1-1600 OFFICE SUPPLIES 600.000,00

CR 15/12/2018 PENERIMAAN DEVIDEND

BKM1203 1-1200 CASH IN BANK BNI 40.780.000,00
BKM1203 8-1400 DIVIDEND INCOME 40.780.000,00

CD 15/12/2018 PEMBELIAN SATU UNIT HONDA VARIO 125

BKK1206 1-1200 CASH IN BANK BNI 18.250.000,00
BKK1206 1-3300 VEHICLE 18.250.000,00

PJ 16/12/2018 Purchase; PT BIMASAKTI

FPS1612 2-1100 ACCOUNT PAYABLE 476.784.000,00
FPS1612 2-1100 ACCOUNT PAYABLE 47.678.400,00
FPS1612 1-1500 MERCHANDISE INVENTORY 242.528.000,00
FPS1612 1-1500 MERCHANDISE INVENTORY 115.456.000,00
FPS1612 1-1500 MERCHANDISE INVENTORY 118.800.000,00
FPS1612 1-1900 VAT In 47.678.400,00

CD 17/12/2018 PEMBELIAN KONSUMSI RAPAT DAN KEAMANAN

VKK1206 1-1100 PETTY CASH 506.000,00
VKK1206 6-2000 OTHER OPERATING EXPENSE 506.000,00

PJ 17/12/2018 Purchase; PT BIMASAKTI

NKPS172 2-1100 ACCOUNT PAYABLE 26.312.000,00
NKPS172 2-1100 ACCOUNT PAYABLE 2.631.200,00
NKPS172 1-1500 MERCHANDISE INVENTORY 14.432.000,00
NKPS172 1-1500 MERCHANDISE INVENTORY 11.880.000,00
NKPS172 1-1900 VAT In 2.631.200,00

PJ 17/12/2018 PT BIMASAKTI: Debit from NKPS172

NKPS172 2-1100 ACCOUNT PAYABLE 28.943.200,00
NKPS172 2-1100 ACCOUNT PAYABLE 28.943.200,00

CD 18/12/2018 PT ANDROMEDA
BKK1203 1-1200 CASH IN BANK BNI 326.775.000,00
BKK1203 2-1100 ACCOUNT PAYABLE 326.775.000,00

CR 18/12/2018 Payment; CV DAISY

BKM1204 1-1200 CASH IN BANK BNI 363.770.000,00
BKM1204 1-1300 ACCOUNT RECEIVABLE 363.770.000,00

SJ 20/12/2018 Sale; PENJUALAN TUNAI

NK1201 1-1300 ACCOUNT RECEIVABLE 59.400.000,00
NK1201 1-1300 ACCOUNT RECEIVABLE 5.940.000,00
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01/01/2018 To *31/12/2018
24/11/2021 Page 5
8.41.18
ID# Acct# Account Name Debit Credit Job No.

SJ 20/12/2018 Sale; PENJUALAN TUNAI

NK1201 4-1100 SALES 59.400.000,00
NK1201 2-1300 VAT Out 5.940.000,00
NK1201 5-1100 COST OF MERCHANDISE SOLD 47.086.346,40
NK1201 1-1500 MERCHANDISE INVENTORY 18.507.235,29
NK1201 1-1500 MERCHANDISE INVENTORY 28.579.111,11

CR 20/12/2018 PENJUALAN TUNAI for NK1201

CR000001 1-1200 CASH IN BANK BNI 65.340.000,00
CR000001 1-1300 ACCOUNT RECEIVABLE 65.340.000,00

SJ 21/12/2018 Sale; PT ORCHID

FGS21/12 1-1300 ACCOUNT RECEIVABLE 522.830.000,00
FGS21/12 1-1300 ACCOUNT RECEIVABLE 52.283.000,00
FGS21/12 4-1100 SALES 522.830.000,00
FGS21/12 2-1300 VAT Out 52.283.000,00
FGS21/12 5-1100 COST OF MERCHANDISE SOLD 414.855.588,24
FGS21/12 1-1500 MERCHANDISE INVENTORY 203.579.588,24
FGS21/12 1-1500 MERCHANDISE INVENTORY 128.606.000,00
FGS21/12 1-1500 MERCHANDISE INVENTORY 82.670.000,00

CD 21/12/2018 PEMBAYARAN ANGSURAN BANK

BKK1208 1-1200 CASH IN BANK BNI 13.855.208,00
BKK1208 2-2100 BANK JATENG LOAN 11.875.400,00
BKK1208 9-1100 INTEREST EXPENSE 1.979.808,00

PJ 22/12/2018 Purchase; PT SOMBRERO

FAR22/12 2-1100 ACCOUNT PAYABLE 433.576.000,00
FAR22/12 2-1100 ACCOUNT PAYABLE 43.357.600,00
FAR22/12 1-1500 MERCHANDISE INVENTORY 167.904.000,00
FAR22/12 1-1500 MERCHANDISE INVENTORY 158.752.000,00
FAR22/12 1-1500 MERCHANDISE INVENTORY 106.920.000,00
FAR22/12 1-1900 VAT In 43.357.600,00

CR 23/12/2018 PENJUALAN SATU UNIT MOBIL

BKM1206 1-1200 CASH IN BANK BNI 150.000.000,00
BKM1206 1-3300 VEHICLE 279.000.000,00
BKM1206 1-3301 ACC DEPR VEHICLE 104.625.000,00
BKM1206 8-1500 GAIN/LOSS ON SALES FIXED ASSET 24.375.000,00

CD 23/12/2018 PENGISIAN KEMBALI DANAKAS KECIL

BKK1209 1-1200 CASH IN BANK BNI 5.676.000,00
BKK1209 1-1600 OFFICE SUPPLIES 600.000,00
BKK1209 2-1200 ACRRUED EXPENSE 2.620.000,00
BKK1209 6-1900 ADVERTISING EXPENSE 750.000,00
BKK1209 6-2000 OTHER OPERATING EXPENSE 1.706.000,00
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01/01/2018 To *31/12/2018
24/11/2021 Page 6
8.41.18
ID# Acct# Account Name Debit Credit Job No.

CD 23/12/2018 PENGISIAN KEMBALI DANAKAS KECIL

GJ 30/12/2018 PENGUMUMAN DIVDEN

BM1201 3-1200 DIVIDEND 315.000.000,00
BM1201 2-1305 DIVIDEND PAYABLE 315.000.000,00

GJ *31/12/2018 PENYESUAIAN 1
BM1202 6-1500 DEPRECIATION EXPENSE 4.600.104,00
BM1202 1-3201 ACC DEPR BUILDING 3.125.000,00
BM1202 1-3301 ACC DEPR VEHICLE 190.104,00
BM1202 1-3401 ACC DEPR EQUIPMENT 1.285.000,00

CD *31/12/2018 BANK SERVICE CHARGE

BM1202 1-1200 CASH IN BANK BNI 175.000,00
BM1202 9-1200 BANK SERVICE CHARGE 175.000,00

CR *31/12/2018 INTEREST INCOME

BM1202 1-1200 CASH IN BANK BNI 2.745.000,00
BM1202 8-1100 INTEREST INCOME 2.745.000,00

GJ *31/12/2018 PENYESUAIAN 2
BM1202 9-2100 INCOME TAXES EXPENSE ART 4(2) 137.000,00
BM1202 1-1200 CASH IN BANK BNI 137.000,00

GJ *31/12/2018 PENYESUAIAN 3
BM1202 6-1300 DOUBTFUL DEBT 28.320.190,00
BM1202 1-1400 ALLOWANCE OF DUBTFUL DEBT 28.320.190,00

GJ *31/12/2018 PENYESUAIAN 4
BM1202 6-1200 OFIICE SUPPLIES EXPENSE 9.922.500,00
BM1202 1-1600 OFFICE SUPPLIES 9.922.500,00

GJ *31/12/2018 PENYESUAIAN 5
BM1202 6-1100 UTILITIES EXPENSE 3.576.000,00
BM1202 2-1200 ACRRUED EXPENSE 3.576.000,00

GJ *31/12/2018 PENYESUAIAN 6
BM1202 6-1600 INSURANCE EXPENSE 3.120.000,00
BM1202 1-1700 PREPAID INSURANCE 3.120.000,00

GJ *31/12/2018 PENYESUAIAN 7
BM1202 6-1700 RENT EXPENSE 6.500.000,00
BM1202 1-1800 PREPAID RENT 6.500.000,00

GJ *31/12/2018 PERNYESUAIAN 8
BM1202 9-2200 INCOME TAXES EXPENSE 268.749.000,00
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01/01/2018 To *31/12/2018
24/11/2021 Page 7
8.41.18
ID# Acct# Account Name Debit Credit Job No.

GJ *31/12/2018 PERNYESUAIAN 8
BM1202 1-1902 PREPAID INCOME TAX 108.631.600,00
BM1202 2-1304 INCOME TAX PAYABLE 25 160.117.400,00

GJ *31/12/2018 PENYESUAIAN 9
BM1202 6-1800 WAGES AND SALARIES 38.829.000,00
BM1202 2-1302 INCOME TAX PAYABLE 21 1.849.000,00
BM1202 2-1200 ACRRUED EXPENSE 36.980.000,00

Grand Total: 10.835.494.269,97 10.835.494.269,97