ASET

Akumulasi
Piutang Margin Murabahah Pembiayaan Cadangan Kerugian Pembiayaan Cadangan Kerugian
Transakasi Kas Aset Murabahah Aset Tetap Penyusutan Aset Jumlah
Murabahah Tangguhan Mudharabah Piutang Mudharabah Musyarakah Piutang Musyarakah Tetap

Rp 535,000,000 Rp 120,000,000 Rp (20,000,000) Rp 200,000,000 Rp (10,000,000) Rp 320,000,000 Rp (5,000,000) Rp 1,140,000,000

2 Rp (100,000,000) Rp 100,000,000 Rp -

3 Rp (100,000,000) Rp 120,000,000 Rp (20,000,000) Rp -

6 Rp 16,000,000 Rp 16,000,000

11 Rp (150,000,000) Rp 150,000,000 Rp -

13 Rp 60,000,000 Rp 60,000,000

15 Rp (200,000,000) Rp 200,000,000 Rp -

Rp (200,000,000) Rp 210,000,000 Rp (10,000,000) Rp -

17 Rp (10,000,000) Rp (10,000,000)

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

21 Rp (100,000,000) Rp 100,000,000 Rp -

25 Rp 3,000,000 Rp (3,000,000) Rp 500,000 Rp 500,000

27 Rp 1,000,000 Rp 1,000,000

28 Rp (10,000,000) Rp (10,000,000)

31 Rp (5,500,000) Rp (5,500,000)

31 Rp 5,000,000 Rp 5,000,000

Rp 94,500,000 Rp - Rp 447,000,000 Rp (49,500,000) Rp 350,000,000 Rp (10,000,000) Rp 100,000,000 Rp - Rp 320,000,000 Rp (5,000,000) Rp 1,247,000,000

 JURNAL TRANSAKSI BULAN DESEMBER 2019

TANGGAL KETERANGAN D K
12/2/2019 Aset murabahah 100,000,000
Kas 100,000,000
12/3/2019 Piutang murabahah 120,000,000
Aset murabahah 100,000,000
Margin murabahah 20,000,000
12/6/2019 Kas 16,000,000
Tabungan mudharabah 16,000,000
12/11/2019 Pembiayaan mudharabah 150,000,000 150,000,000
Kas
12/13/2019 Kas 60,000,000
Deposito mudharabah 60,000,000
12/15/2019 Aset murabahah 200,000,000
Kas 200,000,000
Piutang murabahah 210,000,000
Aset murabahah 200,000,000
Margin murabahah 10,000,000
12/17/2019 Tabungan mudharabah 10,000,000
Kas 10,000,000
12/20/2019 Kas 50,000,000
Giro wadiah 50,000,000
12/21/2019 Pembiayaan Musyarakah 100,000,000
Kas 100,000,000
12/25/2019 Kas 3,500,000
Piutang murabahah 3,000,000
Margin murabahah 500,000
12/27/2019 Kas 1,000,000
Tabungan Mudharabah 1,000,000
12/28/2019 Giro wadiah 10,000,000
Kas Rp 10,000,000
12/31/2019 Beban gaji Rp 4,500,000
Beban sewa Rp 1,000,000
Kas Rp 5,500,000
Kas Rp 5,000,000
Pembiayaan mudharabah Rp 5,000,000
Jumlah Rp 1,041,000,000 Rp 1,041,000,000
SALDO DARI KOMPONEN LIABILITAS, DANA SYIRKAH TEMPORER DAN EKUITAS

LIABILITAS, DANA SYIRKAH TEMPORER DAN EKUITAS

Tabungan Deposito Saldo Laba
Transaksi Giro Wadiah Modal Disetor Jumlah
Mudharabah Mudharabah Pendapatan Biaya
Rp 121,000,000 Rp 405,000,000 Rp 314,000,000 Rp 300,000,000 Rp 1,140,000,000
2 Rp -
3 Rp -
6 Rp 16,000,000 Rp 16,000,000
11 Rp -
13 Rp 60,000,000 Rp 60,000,000
15 Rp -
17 Rp (10,000,000) Rp (10,000,000)
20 Rp 50,000,000 Rp 50,000,000
21 Rp -
25 Rp 500,000 Rp 500,000
27 Rp 1,000,000 Rp 1,000,000
28 Rp (10,000,000) Rp (10,000,000)
31 Rp (5,500,000) Rp (5,500,000)
31 Rp 5,000,000 Rp 5,000,000
Rp 161,000,000 Rp 412,000,000 Rp 374,000,000 Rp 300,000,000 Rp 5,500,000 Rp (5,500,000) Rp 1,247,000,000
LAPORAN LABA RUGI KOMPREHENSIF

PT. Bank Amanah Syariah

Laporan Posisi Keuangan
1 - 31 Desember 2019

Pendapatan Usaha
Bagi hasil Pembiayaan Mudharabah Rp 5,000,000
Bagi hasil Pembiayaan Musyarakah ....................
Margin Keuntungan Murabahah Rp 500,000
Margin Keuntungan Salam ....................
Margin Keuntungan Istishna ....................
Pendapatan Sewa ....................
Total Pendapatan Rp 5,500,000

Biaya Usaha
Biaya Bagi Hasil ....................
Biaya Gaji Karyawan Rp 4,500,000
Biaya Administrasi Umum Rp 1,000,000
Biaya Pemasaran ....................
Total Biaya
Laba Kotor Rp 5,500,000
Pendapatan dan Biaya Diluar Usaha ....................
Laba Sebelum Zakat ....................
Zakat ....................
Laba Sebelum Pajak ....................
Pajak ....................
Laba Setelah Pajak ....................

LAPORAN PERUBAHAN EKUITAS

PT. Bank Amanah Syariah

Laporan Perubahan Ekuitas
Per 31 Desember 2019

Modal Disetor Rp 300,000,000

Saldo Laba ....................
Modal Bersih ....................
Rp 300,000,000
LAPORAN POSISI KEUANGAN

PT. Bank Amanah Syariah

Laporan Posisi Keuangan
1 - 31 Desember 2019

Asset
Kas Rp 94,500,000
Piutang Murabahah Rp 447,000,000
Margin Murabahah Tangguhan Rp (49,500,000)
Rp 397,500,000
Pembiayaan Mudharabah Rp 350,000,000
Cadangan Kerugian Piutang Mudharabah Rp (10,000,000)
Rp 340,000,000
Pembiayaan Musyarakah Rp 100,000,000
Cadangan Kerugian Piutang Musyarakah Rp -
Rp 100,000,000
Aset Tetap Rp 320,000,000
Akumulasi Penyusutan Aset Tetap Rp (5,000,000)
Rp 315,000,000
Jumlah Rp 1,247,000,000

Liabilitas
Giro Wadiah Rp 161,000,000

Dana Syirkah Temporer

Tabungan Mudharabah Rp 412,000,000
Deposito Mudharabah Rp 374,000,000

Ekuitas
Modal Disetor Rp 300,000,000
Saldo Laba Rp -
Jumlah Rp 1,247,000,000