PD.

MULIA JAYA
NERACA LAJUR
PER 31 DES 2017
No. Neraca Saldo Penyesuaian NSD
Keterangan
Akun D K D K D K
`1-1100 Kas Rp 221,000,000.00 - Rp 770,000.00 - Rp 221,720,000.00 -
`1-1200 Piutang Dagang Rp 195,000,000.00 - - Rp 505,000.00 Rp 194,495,000.00 -
`1-1300 Pers. Barang Dagang Rp 300,750,000.00 - Rp 424,000,000.00 Rp 300,750,000.00 Rp 424,000,000.00 -
`1-1410 Perlengkapan Toko Rp 80,000,000.00 - - Rp 54,000,000.00 Rp 26,000,000.00 -
`1-1420 Perlengkapan Kantor Rp 45,000,000.00 - - Rp 25,000,000.00 Rp 20,000,000.00 -
1-1500 Asuransi DDM - - Rp 10,000,000.00 - Rp 10,000,000.00 -
`1-2100 Peralatan Rp 400,000,000.00 - - - Rp 400,000,000.00 -
`1-2110 Akm. Peny. Peralatan - Rp 40,000,000.00 - Rp 40,000,000.00 - Rp 80,000,000.00
`1-2200 Gedung Rp 1,350,000,000.00 - - - Rp 1,350,000,000.00 -
`1-2210 Akm. Peny. Gedung - Rp 67,500,000.00 - Rp 45,000,000.00 - Rp 112,500,000.00
`2-1100 Utang Dagang - Rp 474,490,000.00 - - - Rp 474,490,000.00
`2-1200 Utang Beban - - - Rp 2,000,000.00 - Rp 2,000,000.00
`2-1300 Utang PPh - - - - - -
`3-1100 Modal Gunawan - Rp 1,334,500,000.00 - - - Rp 1,334,500,000.00
`3-1200 Prive Gunawan Rp 20,000,000.00 - - - Rp 20,000,000.00 -
`4-1100 Penjualan - Rp 2,913,500,000.00 - - - Rp 2,913,500,000.00
`4-1200 Retur & Pot. Penjualan Rp 25,000,000.00 - - - Rp 25,000,000.00 -
`5-1000 Harga Pokok Penjualan - - Rp 2,320,750,000.00 Rp 439,000,000.00 Rp 1,881,750,000.00 -
`5-1100 Pembelian Rp 2,020,000,000.00 - - Rp 2,020,000,000.00 - -
`5-1200 Retur Pembelian - Rp 7,000,000.00 Rp 7,000,000.00 - - -
`5-1300 Pot. Pembelian - Rp 8,000,000.00 Rp 8,000,000.00 - - -
`6-1000 Beban Iklan Rp 2,000,000.00 - Rp 2,000,000.00 - Rp 4,000,000.00 -
`6-2100 Beban Gaji Bg. Penjualan Rp 2,500,000.00 - - - Rp 2,500,000.00 -
`6-2200 Beban Gaji Bg. Kantor Rp 45,000,000.00 - - - Rp 45,000,000.00 -
`6-3100 Beban Perlengkapan Toko - - Rp 54,000,000.00 - Rp 54,000,000.00 -
`6-3200 Beban Perlengkapan Kantor - - Rp 25,000,000.00 - Rp 25,000,000.00 -
`6-4000 Beban Asuransi Rp 30,000,000.00 - - Rp 10,000,000.00 Rp 20,000,000.00 -
`6-5100 Beban Peny. Peral. Toko Rp 24,000,000.00 - Rp 24,000,000.00 - Rp 48,000,000.00 -
`6-5200 Beban Peny. Peral. Kantor Rp 16,000,000.00 - Rp 16,000,000.00 - Rp 32,000,000.00 -
`6-5300 Beban Peny. Gedung Toko Rp 47,250,000.00 - Rp 31,500,000.00 - Rp 78,750,000.00 -
`6-5400 Beban Peny. Gedung Kantor Rp 20,250,000.00 - Rp 13,500,000.00 - Rp 33,750,000.00 -
`6-6000 Beban PPh Rp 1,240,000.00 - - - Rp 1,240,000.00 -
`6-9000 Beban Umum Lain-lain - - Rp 655,000.00 - Rp 655,000.00 -
`8-1100 Pendapatan Bunga - - - Rp 920,000.00 - Rp 920,000.00
TOTAL Rp 4,844,990,000.00 Rp 4,844,990,000.00 Rp 2,937,175,000.00 Rp 2,937,175,000.00 Rp 4,917,860,000.00 Rp 4,917,910,000.00

LABA
 Laba Rugi Neraca
D K D K
- - Rp 221,770,000.00 -
- - Rp 194,495,000.00 -
- - Rp 424,000,000.00 -
- - Rp 26,000,000.00 -
- - Rp 20,000,000.00 -
- - Rp 10,000,000.00 -
- - Rp 400,000,000.00 -
- - - Rp 80,000,000.00
- - Rp 1,350,000,000.00 -
- - - Rp 112,500,000.00
- - - Rp 474,490,000.00
- - - Rp 2,000,000.00
- - - -
- - - Rp 1,334,500,000.00
- - Rp 20,000,000.00 -
- Rp 2,913,500,000.00 - -
Rp 25,000,000.00 - - -
Rp 1,881,750,000.00 - - -
- - - -
- - - -
- - - -
Rp 4,000,000.00 - - -
Rp 2,500,000.00 - - -
Rp 45,000,000.00 - - -
Rp 54,000,000.00 - - -
Rp 25,000,000.00 - - -
Rp 20,000,000.00 - - -
Rp 48,000,000.00 - - -
Rp 32,000,000.00 - - -
Rp 78,750,000.00 - - -
Rp 33,750,000.00 - - -
Rp 1,240,000.00 - - -
Rp 655,000.00 - - -
- Rp 920,000.00 - -
Rp 2,251,645,000.00 Rp 2,914,420,000.00 Rp 2,666,265,000.00 Rp 2,003,490,000.00
Rp 662,775,000.00 - - Rp 662,775,000.00
Rp 2,914,420,000.00 Rp 2,914,420,000.00 Rp 2,666,265,000.00 Rp 2,666,265,000.00
 PD. MULIA JAYA
LAPORAN LABA RUGI
Per Desember 2017
Penjualan Rp 2,913,500,000.00
Retur & Pot. Penjualan Rp 25,000,000.00
Penjualan Bersih Rp 2,888,500,000.00

Pers. Awal Barang Dagang Rp 300,750,000.00

Pembelian
Retur Pembelian
Potongan Pembelian
Pembelian Bersih
Barang yang tersedia dijual
Pers. Akhir Barang Dagang
Harga Pokok Penjualan
Laba Kotor
Rp 2,020,000,000.00
Rp 7,000,000.00
Rp 8,000,000.00
Rp 2,005,000,000.00
Rp 2,305,750,000.00
Rp 424,000,000.00
Rp 1,881,750,000.00
Rp 1,006,750,000.00

Biaya Usaha
Biaya Pemasaran
Biaya Iklan Rp 4,000,000.00
Biaya Gaji Bg. Penjualan Rp 2,500,000.00
Biaya Perlengkapan Toko Rp 54,000,000.00
Biaya Peny. Peralatan Toko Rp 48,000,000.00
Biaya Peny. Gedung Toko Rp 78,750,000.00
Total Biaya Pemasaran Rp 187,250,000.00

Biaya Adm. & Umum

Biaya Gaji Bg. Kantor Rp 45,000,000.00
Biaya Perlengkapan Kantor Rp 54,000,000.00
Biaya Asuransi Rp 20,000,000.00
Biaya Peny. Peralatan Kantor Rp 32,000,000.00
Biaya Peny. Gedung Kantor Rp 33,750,000.00
Biaya Pajak Penghasilan Rp 1,240,000.00
Biaya Umum Lain-lain Rp 655,000.00
Total Biaya Adm. & Umum Rp 186,645,000.00
Total Biaya Usaha Rp 344,895,000.00

Laba Bersih Rp 661,855,000.00

Pendapatan Biaya di Luar Usaha

Pendapatan Bunga Rp 920,000.00
Laba Bersih Sebelum Pajak Rp 662,775,000.00
 PD. MULIA JAYA
LAPORAN PERUBAHAN EKUITAS
Per Desember 2017
Modal Awal Gunawan Rp 1,334,500,000.00
Laba Bersih Sebelum Pajak Rp 662,775,000.00
Rp 1,997,275,000.00
Prive Gunawan Rp 20,000,000.00
Modal Akhir Gunawan Rp 1,977,275,000.00
 PD. MULIA JAYA
NERACA
Per Desember 2017
ASSET PASIVA
Aktiva Lancar Liability
Kas Rp 221,770,000.00 Utang Dagang Rp 474,490,000.00
Piutang Dagang Rp 194,495,000.00 Utang Beban Rp 2,000,000.00
Pers. Barang Dagang Rp 424,000,000.00 Utang PPh -
Perlengkapan Toko Rp 26,000,000.00 Total Liability Rp 476,490,000.00
Perlengkapan Kantor Rp 20,000,000.00
Asuransi DDM Rp 10,000,000.00
Total Aktiva Lancar Rp 896,265,000.00

Aktiva Tetap Equity

Peralatan Rp 400,000,000.00 Modal Gunawan Rp 1,977,275,000.00
Akm. Peny. Peralatan Rp 80,000,000.00
Gedung Rp 1,350,000,000.00
Akm. Peny. Gedung Rp 112,500,000.00
Total Aktiva Tetap Rp 1,557,500,000.00

TOTAL AKTIVA Rp 2,453,765,000.00 TOTAL PASIVA Rp 2,453,765,000.00