LAMPIRAN
Lampiran i
PT. PERKEBUNAN NUSANTARA III (PERSERO) MEDAN
DAFTAR KEBUN
I.
Kantor Direksi
KANDIR
II.
Dist. Mgr. Lab. Batu 1
DLAB1
1
Sei Meranti
KSMTI
KELAPA SAWIT
2
Sei Daun
KSDAN
KELAPA SAWIT
3
Torgamba
KTORA
KELAPA SAWIT
4
Bukit Tujuh
KBUTU
KELAPA SAWIT
5
PKS Sei Meranti
PSMTI
KELAPA SAWIT
6
PKS Sei Daun
PSDAN
KELAPA SAWIT
7
PKS Torgamba
PTORA
KELAPA SAWIT
III.
Dist. Mgr. Lab. Batu 2
DLAB2
1
Sei Baruhur
KSBAR
KELAPA SAWIT
2
Aek Torop
KATOR
KELAPA SAWIT
3
Sisumut
KSSUT
KELAPA SAWIT
4
PIR Lokal Selatan
KPSEL
KARET
5
Aek Raso Inti
KPARO
KELAPA SAWIT
6
PIR Lokal Aek Raso
KELAPA SAWIT
7
Sei Kebara
KSKAR
KELAPA SAWIT
8
PKS Sei Baruhur
PSBAR
KELAPA SAWIT
9
PKS Aek Raso
PPARO
KELAPA SAWIT
10
PKS Sisumut
PSSUT
KELAPA SAWIT
11
PKS Aek Torop
PATOR
KELAPA SAWIT
IV.
Dist. Mgr. Lab. Batu 3
DLAB3
1
Aek Nabara Utara
KANAU
KARET
2
Aek Nabara Selatan
KANAS
KELAPA SAWIT
3
Rantau Prapat
KRPPT
KARET/KELAPA
SAWIT
4
Membang Muda
KMMDA
KARET
5
Labuhan Haji
KLAJI
KARET
6
PIR Lokal Utara
KPUTA
KARET
7
Merbau Selatan
KMSTN
KARET
8
PKS Aek Nabara Selatan
PANAS
KARET
V.
Dist. Mgr. Asahan
DASAH
1
Sei Dadap
KSDDP
KARET
2
Pulau Mandi
KPMDI
KARET
3
Ambalutu
KAMBT
KARET
5
Bandar Selamat
KBDSL
KARET
6
Huta Padang
KHTPD
KARET
7
PIR Lokal Asahan
KELAPA SAWIT
8
PKS Sei Silau
PSSIL
KELAPA SAWIT
VI.
Dist. Mgr. Simalungun
DSIMA
1
Dusun Hulu
KDSHU
KARET
2
Bangun
KBANG
KARET
3
Bandar Betsy
KBDBY
KARET
4
PIR Bdr. Tinggi
Partimbalan
KARET
5
PKS Sei Mangkei
PSMKI
KELAPA SAWIT
VII.
Dist. Mgr. Deli Sedang 1
DSER1
1
Gunung Pamela
KGMPA
KARET
2
Gunung Monako
KGMNO
KARET
3
Silau Dunia
KSDUN
KARET
4
Gunung Para
KGPAR
KARET
5
PKS Rambutan
PRBTN
KELAPA SAWIT
VIII.
Dist. Mgr. Deli Sedang 2
DSER2
1
Sei Putih
KSPTH
KARET
2
Sarang Giting
KSGGI
KARET
3
Tanah Raja
KTARA
KARET
4
Rambutan
KRBTN
KARET
IX.
Dist. Mgr. Tap-Selatan
DTAPS
1
Hapesong
KHPSG
KARET
2
Batang Toru
KBGTU
KARET/KELAPA
SAWIT
X.
General Mgr. R. Sakit
GRPAM
RS Sri Pamela
RSPAM
1
RS Sei Dadap
RSDDP
2
RS Membang Muda
RSMMDA
3
RS Aek Nabara
RSANS
4
RS Sri Torgamba
BEBAN PRODUKSI DAN BEBAN POKOK PENJUALAN KELAPA SAWIT PERIODE 01 JANUARI S/D 31 DESEMBER 2008
URAIAN
REALISASI- 2008 ANGGARAN 2008 SELISIH Selisih
Kg Biaya Beban Pokok Kg Biaya Harga Pokok Kg % Biaya % Harga Pokok
Rp Rata-rata Rp Rata-rata Rp Rata-rata
Rp Rp Rp %
1 2 3 4 5 6 ( 1-4) (2-5) (3-6)
Beban gaji tunjangan staf 442,432,402 22,717,418,048 51.35 428,944,943 21,033,555,000 49.04 13,487,459 3.14 1,683,863,048 8.01 2.31 4.71
Beban pemeliharaan tan. Menghasilkan 102,407,801,113 231.47 93,065,089,000 216.96 9,342,712,113 10.04 14.5 6.68
Beban pemupukan 336,132,218,406 759.74 304,555,652,000 710.01 31,576,566,406 10.37 49.73 7
Beban Panen 191,542,735,055 432.93 184,035,534,000 429.04 7,507,201,055 4.08 3.89 0.91
Beban pengangkutan ke pabrik 121,099,002,648 273.71 107,947,808,000 251.66 13,151,858,540 12.18 22.05 8.76
Beban umum 156,529,002,648 353.79 150,937,580,000 351.88 5,591,422,684 3.7 1.91 0.54
Jumlah beban tanaman 442,432,402 930,428,841,810 2,102.99 428,944,943 861,575,218,000 2,008.59 13,487,459 3.14 68,853,623,810 7.99 94.39 4.7
Beban pengolahan 442,432,402 156,592,177,393 353.93 428,944,943 134,149,105,000 312.74 22,443,072,393 16.73 41.19 13.17
Beban produksi excl.penyusutan 1,087,021,019,203 2,456.92 995,724,323,000 2,321.33 91,296,696,203 9 135.59 5.8
Beban penyusutan 80,393,861,766 181.71 67,975,050,000 159.05 12,418,811,766 18.27 22.66 14.25
Beban prod incl.penyusutan kebun
sendiri 1,167,414,880,969 2,638.63 1,063,699,373,000 2,479.80 103,715,507,969 9.75 158.83 6.4
Beban pembelian produksi PIR 15,861,958 94,373,112,038 5,949.65 21,307,780 117,599,549,000 5,519.09 -5,445,822 -25.56 -23,226,436,962 -19.75 430.56 7.8
Beban pengolahan PIR 15,861,858 7,686,853,150 484.61 21,307,780 5,216,955,000 244.84 2,469,898,150 47.34 239.77 97.93
Beban produksi PIR 102,059,965,188 6,434.26 122,816,504,000 5,763.93 -20,756,538,812 -16.9 670.33 11.63
Beban pembelian produksi rakyat 109,178,532 659,150,029,317 6,037.36 182,940,732 1,008,041,993,000 5,510.21 -73,762,200 (40,32) -348,891,963,683 527.15 527.15 9.57
Beban produksi rakyat 697,664,575,505 6,390.13 182,940,732 1,054,457,098,000 5,763.93 -356,792,538,812 -33.84 626.2 10.86
Jumlah beban produksi kebun 567,472,892 1,967,139,421,662 3,466.49 633,193,455 2,240,972,975,000 3,539.16 -65,720,563 -10.38 -273,833,553,338 -12.22 -72.67 -2.05
Titip olah inti sawit - 20,264,617,000 - - - 20,264,617,000 - - -
Jumlah beban produksi kebun 567,472,892 1,987,404,038,662 3,502.20 633,193,455 2,240,972,975,000 3,539.16 -65,720,563 -10.38 -253,568,963,338 -11.32 -36.96 -1.04
Persediaan awal 10,111,014 27,522,745,283 2,722.06 7,585,909 22,204,952,000 2,927.13 2,525,105.00 33.29 5,317,793,283 23.95 -205.08 -7.01
Persediaan awal + beban produksi 577,583,906 2,014,926,783,945 3,488,54 640,779,364 2,263,177,927,000 3,531.91 -63,195,458 -9.86 -248,251,143,055 -10.97 -43.37 -1.23
Pesrsediaan akhir 12,114,286 42,025,698,790 3,469.10 7,585,090 26,793,431,000 3,532,00 4,528,377 59.69 15,232,267,790 56,85 -62.9 -1.78
Beban harga pokok penjualan 565,469,620 1,972,901,085,155 3,488.96 633,193,455 2,236,384,496,000 3,531.91 -67,723,835 -10.7 -263,483,410,845 -11.78 -42.95 -1.22
Beban penjualan 80,079,467,318 141.62 94,964,103,000 149.98 -14,884,635,682 -8.36
Beban administrasi 627,071,885,748 1,108.94 419,890,154,000 663.13 207,181,731,748 445.81
Beban penyusutan Kantor Direksi 6,450,912,303 11.41 6,435,989,000 10.16 14,923,303 1.24
Beban bunga 32,994,866,624 58.35 86,856,182,000 137.17 -53,861,315,376 -78.82
Pendapatan lain-lain -183,067,491,520 -323.74 -60,852,801,000 -96.1 -122,214,690,520 -227.64
Beban lain-lain 117,484,912,749 207.77 58,545,915,000 92.46 58,938,997,749 115.3
Lampiran iii.i
PT.Perkebunan Nusantara III (Persero) Medan
BEBAN PRODUKSI DAN BEBAN POKOK PENJUALAN KARET
PERIODE 01 JANUARI S/D 31 MARET
Uraian
Realisasi-2008 Anggaran-2008 Selisih Selisih
Biaya Beban Pokok Kg Biaya Harga Pokok Kg % Biaya % Harga pokok Rata-rata Rata-rata Kg Rp Rp Rp Rp Rp (1) (2) (3) (4) (5) (6) (1-4) (2-5) Rp (3-6) %
beban gaji tunjangan staf 39.781.762 8,562,518,539 215.24 39,342,000 7,902,519,000 200.87 439,762 1.12 659,999,439 8.35 14.37 7.15
beban pemeliharaan menghasilkan 13,019,142,635 327.26 15,090,354,000 383.57 (2,071,211,365) (13.73) (56.30) (14.68)
beban pemupukan 33,219,630,325 835.05 22,605,952,000 574.60 10,613,678,325 46.95 260.45 45.33
beban panen 236,781,529,355 5,952.01 207,295,640,000 5,269.07 29,485,952,355 14.22 682.95 12.96
beban pengangkutan pabrik 17,209,912,029 432.61 15,078,600,000 383.27 2,131,312,029 14.13 49.34 12.87
beban umum 59,301,012,629 1,490.66 56,144,069,000 1,427.08 3,156,943,629 5.62 63.58 4.46
jumlah beban tanaman 39.781.762 368,093,745,512 9252.83 39,342,000 324,117,134,000 8,238.46 439,762 1.12 43,976,674,412 75.54 1,014.39 68.09
beban pengolahan 39,313,172 55,018,460,850 1,399.49 39,342,000 45,199,552,000 1,148.89 9,818,908,850 21.72 250.60 21.81
beban produksi excl penyusutan - 423,112,269,362 10,652.32 - 369,316,686,000 9,387.34 - - 53,795,583,362 14.57 1,264.98 13.48
beban penyusutan - 35,364,330,013 889.94 - 25,798,548,000 655.75 - - 9,565,782,013 37.08 234.19 35.71
beban produksi incl penyusutan 458,476,599,375 - 11,542.26 - 395,115,234,000 10,043.09 63361365375 16.04 1,499.17 14.93
beban pembelian produksi PIR 3,448,625 73708609615 21,373.33 8,315,000 139,309,814,000 16,754.07 (4,866,375) (58.53) (65,601,204,385) (47.09) 4,619.30 21.57
beban produksi karet plasma - 79777367649 23,007.41 - 151,440,310,000 18,212.91 (71,662,942,351) (47.32) 4,794.51 26.32
jumlah produksi kebun 458,483,761,867 159,554,735,298 57,557.08 16,630,000 697,995,854,000 46,468.94 (4,866,375) (58.53) (79,964,519,327)
-128.34 11,028.19 74.83
jumlah produksi setelah ind.karet 48,660,097 595,461,042,989 12,237.15 50,806,336 578,124,693,000 11,348.59 (2,146,239) (4.22) 17,336,349,989 3.00 858.16 7.57
persediaan akhir 6,226,673 77,007,908,866 12,367.42 314,942 35,921,326,000 11,406.00 3,077,337 97.71 41,086,582,866 114.38 961.42 5.11
beban harga pokok penjualan 42433424 518,453,134,123 12,218.04 47,657,000 542,203,367,000 11,377.20 (5,223,576) (10.96) (23,750,232,877) -4.38 840.83 7.39
beban penjualan 14,874,461,318 350.51 24,986,958,000 524.31 (10,113,496,682) (173.80)
beban administrasi 223,403,768,789 5,264.81 149,592,168,000 3,138.93 73,811,600,789 2,125.87
beban penyusutan kandir 2,298,233,649 54.16 2,292,917,000 48.11 5,316,649 6.05
beban bunga 11,754,916,279 277.02 30,943,818,000 649.30 (19,188,901,721) (371.28)
pendapatan lain-lain (17,160,548,302) -404.41 (21,679,724,000) (454.91) 4,519,175,698 50.50
beban lain-lain 20,281,280,884 477.96 20,857,861,000 437.67 (576,580,116) 40.29
total beban FOB 773,905,246,740 18,238.09 749,197,365,000 15,720.61 24,706,881,740 2,518.46
PT. Perkebunan Nusantara III (Persero) Medan dan Anak Perusahaan.
Lampiran iii.ii
DAFTAR BEBAN PENJUALAN
PERIODE 01 JAN S/D 31 DES 2008
No
Rek
URAIAN
REALISASI
Rp
ANGGARAN
Rp
SELISIH
+/-
%
860
Beban pengiriman ke pelabuhan
64,472,554,843
72,025,686,000
(2,553,131,157)
(3.54)
861
Beban sewa gudang
1,410,071
2,115,384,000
(2,113,973,929)
(99.93)
862
Beban instalasipemompaan
18,042,721,471
24,661,673,000
(6,618,951,529)
(26.84)
863
Beban jasa kantor pemasaran
bersama
4,220,752,000
8,681,823,000
(4,461,071,000)
(51.38)
864
Beban asuransi pengiriman
produksi
6,111,516
0
6,111,516
0.00
865
Beban retribusi pelabuhan
786,550,468
63,243,000
723,307,468
1,143.70
866
Beban
pengangkutan di
pelabuhan
712,132,073
866,921,000
(154,788,927)
(17.86)
867
Beban provisi bank
362,758,124
3,567,497,000
(3,204,738,876)
(89.83)
870
Beban komisi penjualan
52,290,338
2,092,661,000
(2,040,738,876)
(97.50)
871
Beban analisa
419,935,674
387,315,000
32,620,674
8.42
872
Beban ongkos kapal (freight)
306,763,202
0
306,763,202
0.00
873
Beban promosi
246,453,341
783,988,000
(537,534,659)
(68.56)
874
Beban klaim penjualan
0
569,871,000
(569,871,000)
(100.00)
876
Beban gapkindo & gapki
291,471,073
869,440,000
(577,968,927)
(66.48)
879
Beban lain-lain
818,824,868
3,265,559,000 (2,446,734,132)
(74.93)
JUMLAH
95,740,729,062 119,951,061,000 (24,210,331,938)
(20,18)
Lampiran iv
LAPORAN LABA RUGI
PERIODE 01 JAN S/D 31 DES 2008
URAIAN REALISASI ANGGARAN
PENDAPATAN
Penjualan Eksport 1,172,531,146,739 1,704,714,719,000 Freight 0 0 1,172,531,146,739 1740,714,719,000 Pajak Eksport 56,922,102,478 99,966,324,000 Jumlah penjualan eksport netto 1,115,609,044,261 1,640,748,395,000 Penjualan Lokal 3,565,013,547,815 3,025,145,749,000 Jumlah pendapatan 4,860,622,592,076 4,665,894,144,000 BEBAN POKOK PENJUALAN
Persediaan awal 93,678,225,198 53,774,101,000 Beban produksi 2,569,804,955,809 2,787,528,519,000 2,663,483,181,000 2,841,302,620,000 Persediaan akhir 144,050,089,476 62,714,757,000 Beban pokok penjualan 2,519,433,091,531 2,778,587,863,000 LABA KOTOR 2,161,189,500,545 1,887,306,281,000 BEBAN USAHA
Penjualan 95,740,729,062 119,951,061,000 Administrasi 855,595,254,072 569,482,322,000 Penyusutan Kandir(Kantor direksi) 8,762,670,260 8,728,906,000 Jumlah beban usaha 960,098,653,394 698,162,289,000 LABA USAHA 1,201,090,874,151 1,189,143,992,000 PENDAPATAN (BEBAN) LAIN-LAIN
Pendapatan lain-lain 202,126,079,869 82,532,525,000 Beban bunga (44,749,782,903) (117,800,000,000) Beban lain-lain (135,224,341,828) (79,403,776,000) 22,151,955,138 (114,671,251,000) LABA SEBELUM PPH 1,223,242,802,289 1,074,472,741,000 BEBAN (MANFAAT) PAJAK
Pajak kini 386,677,228,700 322,341,822,000 Pajak tangguhan (8,152,708,709) 0
Beban pajak bersih 378,524,519,991 322,341,822,000
LABA SEBELUM HAK MONORITAS 844,718,282,298 752,130,919,000 HAK MINORITAS 38,555
