Rp 1,341,000.00 Rp 1,401,700.

00
Rp 60,700.00
Rp 2,443,750.00
Rp 3,474,625.00
Rp 2,000,000.00
Rp 350,000.00
Rp 1,612,500.00
Rp 31,250,000.00
Rp 37,500,000.00
Rp 71,706,250.00
Rp 40,256,335.00

Rp 191,995,160.00
 Neraca saldo
Kode Nama akun
Debit Kredit
11101 Cash in bank Rp 892,435,975.00
11102 Petty Cash Rp 10,000,000.00
11201 Account receivable Rp 522,156,250.00
11202 Allowance for doubful debt Rp 6,968,500.00
11203 Other receivable
11301 Merchandise Inventory Rp 467,708,500.00
11302 Office supplies Rp 3,743,750.00
11401 Vat in Rp 54,774,850.00
11402 Prepaid vat Rp 740,906,250.00
12101 Land Rp 500,000,000.00
12201 Building at cost Rp 1,250,000,000.00
12202 Accum. Dep Building Rp 166,000,000.00
12301 Office Equipment At cost Rp 150,000,000.00
12302 Accum. Dep office equipment Rp 29,050,000.00
12401 Vehicle at cost Rp 271,000,000.00
12402 Accum dep vehicle Rp 112,387,500.00
21201 Accounts payable Rp 331,857,350.00
21202 Accrued Expense Rp 2,625,000.00
21203 Dividend payable
21204 Vat out Rp 71,706,250.00
21205 Income tax payable
22101 Bank loans Rp 360,000,000.00
31101 Common stock Rp 300,000,000.00
32101 Retained earnings Rp 1,915,771,370.00
32102 Dividend
38001 Income summary
39999 Historical Balancing
41101 Sales of merchandise Rp 8,140,125,000.00
41102 Sales discount Rp 50,795,375.00
41103 Sales returns Rp 38,062,500.00
42101 Service income Rp 12,456,000.00
51101 Cost of goods sold Rp 6,024,415,000.00
51102 Purchase discount Rp 34,888,550.00
61101 Wages & salaries exp Rp 343,750,000.00
61102 Uncollectible Accounts Rp 13,700,000.00
61103 Advertising exp Rp 7,500,000.00
61104 Depreciation exp - vehicle Rp 17,737,500.00
61105 Maintance Expense Rp 7,800,000.00
61106 Newspaper & Tabloid exp Rp 6,000,000.00
61107 Supplies exp Rp 13,365,000.00
61108 Income tax exp
61109 Depreciation exp - building Rp 22,000,000.00
61110 Depreciation exp - equipment Rp 3,850,000.00
61111 Electricity telp & water expense Rp 21,569,070.00
81101 Interest revenue Rp 13,365,000.00
81999 Other revenue Rp 1,327,000.00
91001 Bank charge Rp 607,500.00
91101 Interest Expense Rp 59,400,000.00
91999 Other expense

Jumlah Rp 11,495,902,520.00 Rp 11,495,902,520.00

 Ajp Nsd
Debit Kredit Debit Kredit
Rp 1,341,000.00 Rp 893,776,975.00
Rp 10,000,000.00
Rp 522,156,250.00
Rp 3,474,625.00 Rp 10,443,125.00

Rp 467,708,500.00
Rp 2,443,750.00 Rp 1,300,000.00
Rp 54,774,850.00
Rp 16,931,400.00 Rp 723,974,850.00
Rp 500,000,000.00
Rp 1,250,000,000.00
Rp 2,000,000.00 Rp 168,000,000.00
Rp 150,000,000.00
Rp 350,000.00 Rp 29,400,000.00
Rp 271,000,000.00
Rp 1,612,500.00 Rp 114,000,000.00
Rp 331,857,350.00
Rp 31,250,000.00 Rp 28,625,000.00
Rp 33,750,000.00 Rp 33,750,000.00
Rp 71,706,250.00
Rp 44,006,335.00 Rp 44,006,335.00
Rp 360,000,000.00
Rp 300,000,000.00
Rp 1,915,771,370.00
Rp 37,500,000.00 Rp 37,500,000.00

Rp 8,140,125,000.00
Rp 50,795,375.00
Rp 38,062,500.00
Rp 12,456,000.00
Rp 6,024,415,000.00
Rp 34,888,550.00
Rp 31,250,000.00 Rp 375,000,000.00
Rp 3,474,625.00 Rp 17,174,625.00
Rp 7,500,000.00
Rp 1,612,500.00 Rp 19,350,000.00
Rp 7,800,000.00
Rp 6,000,000.00
Rp 2,443,750.00 Rp 15,808,750.00
Rp 40,256,335.00 Rp 40,256,335.00
Rp 2,000,000.00 Rp 24,000,000.00
Rp 350,000.00 Rp 4,200,000.00
 Rp 21,569,070.00
Rp 1,401,700.00 Rp 14,766,700.00
Rp 1,327,000.00
Rp 60,700.00 Rp 668,200.00
Rp 59,400,000.00

Rp 191,995,160.00 Rp 191,995,160.00 Rp 11,539,416,430.00 Rp 11,539,416,430.00

 Rugi laba Neraca
Debit Kredit Debit Kredit
Rp 893,776,975.00
Rp 10,000,000.00
Rp 522,156,250.00
Rp 10,443,125.00

Rp 467,708,500.00
Rp 1,300,000.00

Rp 723,974,850.00
Rp 500,000,000.00
Rp 1,250,000,000.00
Rp 168,000,000.00
Rp 150,000,000.00
Rp 29,400,000.00
Rp 271,000,000.00
Rp 114,000,000.00
Rp 331,857,350.00
Rp 28,625,000.00
Rp 33,750,000.00

Rp 44,006,335.00
Rp 360,000,000.00
Rp 300,000,000.00
Rp 1,915,771,370.00
Rp 37,500,000.00

Rp 8,140,125,000.00
Rp 50,795,375.00
Rp 38,062,500.00
Rp 12,456,000.00
Rp 6,024,415,000.00
Rp 34,888,550.00
Rp 375,000,000.00
Rp 17,174,625.00
Rp 7,500,000.00
Rp 19,350,000.00
Rp 7,800,000.00
Rp 6,000,000.00
Rp 15,808,750.00
Rp 40,256,335.00
Rp 24,000,000.00
Rp 4,200,000.00
Rp 21,569,070.00
Rp 14,766,700.00
Rp 1,327,000.00
Rp 668,200.00
Rp 59,400,000.00

Rp 6,711,999,855.00 Rp 8,203,563,250.00 Rp 4,827,416,575.00 Rp 3,335,853,180.00

Rp 1,491,563,395.00 Rp 1,491,563,395.00
Rp 8,203,563,250.00 Rp 8,203,563,250.00 Rp 4,827,416,575.00
11101 CASH IN BANK Rp 893,776,975.00
11102 PETTY CASH Rp 10,000,000.00
11201 ACCOUNT RECEIVABLE Rp 522,156,250.00
11202 ALLOWANCE DOUBTFULL DEBT Rp 6,968,500.00
11203 OTHER RECEIVABLE
11301 MERCHANDISE INVENTORY Rp 467,708,500.00
11302 OFFICE SUPPLIES Rp 1,350,000.00
11401 VAT IN
11402 PREPAID VAT Rp 723,974,850.00
12101 LAND Rp 500,000,000.00
12201 BUILDING AT COST Rp 1,250,000.00
12202 ACCUM DEP BUILDING Rp 168,000,000.00
12301 OFFICE EUIPMENT AT COST Rp 150,000,000.00
12302 ACCUM. DEP OFFICE EUIPMENT Rp 29,400,000.00
12401 VEHICLE AT COST Rp 271,000,000.00
12402 ACCUM. DEP VEHICLE Rp 114,000,000.00
21201 ACCOUNTS PAYABLE Rp 331,875,350.00
21202 ACCRUED PAYABLE
21203 DIVIDEND PAYABLE Rp 33,750,000.00
21204 VAT OUT
21205 INCOME TAX PAYABLE Rp 44,006,335.00
22101 BANK LOANS Rp 360,000,000.00
31101 COMMON STOCK Rp 300,000,000.00
32101 RETAINED EARNINGS Rp 3,407,334,765.00
32102 DIVIDEN
38001 INCOME SUMMARY Rp 36,899,400.00
39999 HISTORICAL BALANCING
Rp 3,578,115,975.00 Rp 4,795,334,950.00
 PT JAYATAMA
LAPORAN LABA RUGI
UNTUK PERIODE 31 DESEMBER 2021

Pendapatan
Sales Rp 8,140,125,000.00
Sales discount -Rp 50,795,375.00
Sales returns -Rp 38,062,500.00
Service income Rp 12,456,000.00
Rp 8,063,723,125.00
Cost of goods sold
Cost of goods sold Rp 6,024,415,000.00
Purchase discout -Rp 34,888,550.00
Rp 5,989,526,450.00
Laba kotor Rp 2,074,196,675.00
Expense
Wages & salaries exp Rp 375,000,000.00
Uncollectible Accounts Rp 17,174,625.00
Advertising exp Rp 7,500,000.00
Depreciation exp - vehicle Rp 19,350,000.00
Maintance Expense Rp 7,800,000.00
Newspaper & Tabloid exp Rp 6,000,000.00
Supplies exp Rp 15,808,750.00
Depreciation exp - building Rp 24,000,000.00
Depreciation exp - equipment Rp 4,200,000.00
Electricity telp & water expense Rp 21,569,070.00
Rp 498,402,445.00
Laba bersih Rp 1,575,794,230.00

Other revenue
Interest revenue Rp 14,766,700.00
Other revenue Rp 1,327,000.00

Other Expense
Bank charge -Rp 668,200.00
Interest Expense -Rp 59,400,000.00
-Rp 43,974,500.00
Laba bersih sebelum pph Rp 1,531,819,730.00

Income tax expense -Rp 40,256,335.00

Laba bersih setelah pph Rp 1,491,563,395.00

 PT JAYATAMA
LAPORAN PERUBAHAN EKUITAS
PER 31 DES 2021

Retained earnings 1 des Rp 1,915,771,370.00

Dividend -Rp 37,500,000.00
Rp 1,878,271,370.00
Laba bersih setelah pajak Rp 1,491,563,395.00

Retained Earnings 31 des Rp 3,369,834,765.00

 PT JAYATAMA
LAPORAN PERUBAHAN POSISI KEUANGAN
PER 31 DESEMBER

Current Asset
Cash in bank Rp 893,776,975.00
Petty Cash Rp 10,000,000.00
Account receivable Rp 522,156,250.00
Allowance for doubful debt -Rp 10,443,125.00
Other receivable
Merchandise Inventory Rp 467,708,500.00
Office supplies Rp 1,300,000.00
Vat in
Prepaid vat Rp 723,974,850.00
Rp 2,608,473,450.00
Fixed Asset
Land Rp 500,000,000.00
Building at cost Rp 1,250,000,000.00
Accum. Dep Building -Rp 168,000,000.00
Office Equipment At cost Rp 150,000,000.00
Accum. Dep office equipment -Rp 29,400,000.00
Vehicle at cost Rp 271,000,000.00
Accum dep vehicle -Rp 114,000,000.00
Rp 1,859,600,000.00

Rp 4,468,073,450.00
T JAYATAMA
BAHAN POSISI KEUANGAN
31 DESEMBER

Current liability
Accounts payable Rp 331,857,350.00
Accrued Expense Rp 28,625,000.00
Dividend payable Rp 33,750,000.00
Income tax payable Rp 44,006,335.00
Rp 438,238,685.00

Long terms liability

Bank loans Rp 360,000,000.00

Equity
Common stock Rp 300,000,000.00
Retained earnings Rp 3,369,834,765.00
Rp 3,669,834,765.00

Rp 4,468,073,450.00
 PT JAYATAMA
CASH FLOW REPORT
PER 31 DESEMBER 2021

Arus kas dari aktivitas operational

Penerimaan
1 Penerimaan piutang karyawan Rp 1,875,000.00
2 Penerimaan piutang dagang Rp 950,767,125.00
Rp 952,642,125.00

Pengeluaran
1 Hutang dagang (Account payable) -Rp 884,108,500.00
2 Hutang biaya (Accrued exp) -Rp 31,250,000.00
3 Beban air, listrik dan telephon -Rp 2,625,000.00
4 Pengisian dana kas kecil (petty cash) -Rp 3,993,750.00
-Rp 921,977,250.00
Jumlah kas dari aktivitas operasional Rp 30,664,875.00

Aruskas dari aktivitas investasi

Penerimaan

Pengeluaraan

Arus kas dari aktivitas pendanaa

Penerimaan
1 Pendapatan bunga (interst revenue) Rp 1,341,000.00

Pengeluaran
1 Angsuran bank (Bank loans) -Rp 9,000,000.00
2 Beban bunga (Interest exp) -Rp 4,950,000.00
Jumlah arus kas dari aktivitas pendanaan -Rp 12,609,000.00

Kenaikan/penurunan kas Rp 18,055,875.00

Kas awal periode Rp 875,721,100.00

Kas setara pada akhir periode Rp 893,776,975.00