Lampiran 1 Laporan Rugi/Laba PT.X Tahun 2000

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Lampiran 1

Laporan Rugi/Laba PT.X Tahun 2000

Penjualan 15,998,831,850 Retur Penjualan (79,343,782) Potongan Tunai Penjualan (1,711,871,633)

Penjualan Bersih 14,207,616,435

Harga Pokok Penjualan (9,999,391,800)

Laba Kotor 4,208,224,635

Beban Usaha :

Beban Penjualan (425,294,223) Beban Umum & Administrasi (1,599,680,951)

Total Beban Usaha (2,024,975,174)

Laba/Rugi Bersih 2,183,249,461

Sumber : intern perusahaan

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Sumber : intern perusahaan

Lampiran 2

Laporan Rugi/Laba PT.X Tahun 2001

Penjualan 26,450,694,750 Retur Penjualan (123,491,275) Potongan Tunai Penjualan (3,011,632,705)

Penjualan Bersih 23,315,570,770

Harga Pokok Penjualan (16,470,241,175)

Laba Kotor 6,845,329,595

Beban Usaha :

Beban Penjualan (841,155,335) Beban Umum & Administrasi (3,386,673,789)

Total Beban Usaha (4,227,829,124)

Laba/Rugi Bersih 2,617,500,471

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61

Lampiran 3

Harga Pokok Penjualan Tahun 2000 dan Tahun 2001

Tahun 2000 Tahun 2001

PERSEDIAAN AWAL B. BAKU & B.

PENOLONG

991,326,667.00

811,944,750.00

PEMBELIAN BAHAN BAKU & PENOLONG

6,868,169,129.36

14,314,274,919.67 KOREKSI PERSEDIAAN B. BAKU &

PENOLONG

(2,740,753.26)

16,505,973.46

RETUR PEMBELIAN

(22,115,968.00)

(7,864,832.50) ONGKOS ANGKUT PEMBELIAN

2,767,500.00

12,257,500.00 POTONGAN/DEBET-KREDIT PEMBELIAN

(667,125.00) (174,704.22) KOREKSI KURS PEMBELIAN

6,975,851.00

90,525,818.63

PEMBELIAN BERSIH

6,852,388,634.10

14,425,524,675.04 BAHAN TERSEDIA UNTUK DIPAKAI

7,843,715,301.10

15,237,469,425.04 PERSEDIAAN AKHIR B. BAKU & B.

PENOLONG

(712,923,818.00)

(1,244,044,114.00) BAHAN BAKU YANG DIPAKAI

7,130,791,483.10

13,993,425,311.04 BEBAN TENAGA KERJA LANGSUNG

212,581,250.00

803,657,575.00

BEBAN OVERHEAD PABRIK

B. TENAGA KERJA TAK LANGSUNG 188,694,981.00 174,732,480.00

B. LISTRIK PABRIK 108,690,118.00 109,191,761.00

B. AIR PABRIK 36,579,371.00 71,378,255.00

B. PERBAIKAN BANGUNAN PABRIK 78,094,956.00 124,669,012.00 B. PERBAIKAN MESIN & PERLENGKAPAN 131,876,861.00 181,549,912.00 B. PEMAKAIAN SUPPLIES PABRIK 40,641,106.00 114,720,802.00 B. BAHAN BAKAR & PELUMAS MESIN 48,924,331.00 108,687,662.00 B. PENGEPAKAN & PACKING 58,792,906.00 108,395,312.00 B. PENYUSUTAN BANGUNAN PABRIK 108,847,361.00 108,847,361.00 B. PENYUSUTAN MESIN & PERLENGKAPAN 351,240,478.00 351,240,478.00 B. PENYUSUTAN INVENTARIS PABRIK 118,483,618.00 188,518,460.00 B. PEMBUATAN KLISE-SILINDER 46,327,032.00 127,884,437.00 B. JAMSOSTEK KARYAWAN PABRIK 72,030,631.00 141,315,692.00

B. PEMBUATAN PALET 48,494,856.00 110,960,416.00

B. PERLENGKAPAN KERJA KARY. PRODUKSI 52,657,816.00 124,595,337.00

B. OVERHEAD LAIN-LAIN 49,419,761.00 117,955,712.00

TOTAL BEBAN OVERHEAD PABRIK

1,539,796,183.00

2,264,643,089.00

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Harga Pokok Penjualan Tahun 2000 dan Tahun 2001 ( Sambungan )

Tahun 2000 Tahun 2001

TOTAL BIAYA PRODUKSI

8,883,168,916.10

17,061,725,975.04 PERSEDIAAN AWAL BARANG JADI

563,839,590.00

216,777,999.00 KOREKSI PERSEDIAAN BISCUIT

2,648,735.00 -

BARANG SIAP DIJUAL

10,216,169,798.57

16,808,118,083.00 PERSEDIAAN AKHIR BARANG JADI

(216,777,998.57)

(337,876,908.00) HARGA POKOK PENJUALAN 9,999,391,800.00 16,470,241,175.00

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63 Lampiran 4

Rekapitulasi Beban Usaha Tahun 2000

Beban Penjualan :

Gaji Pemasaran 37,335,900.00

Komisi Langganan 14,500,430.00

Pengiriman 130,446,100.00

Penyusutan Kendaraan 55,495,968.00

Perbaikab Kendaraan 18,171,625.00

Surat-surat Kendaraan 4,834,425.00

Asuransi Kendaraan 4,964,154.00

Telepon 42,797,071.00 Pos, Telegram, dan materai 1,209,450.00

Perjalanan Dinas 22,259,400.00

Iklan dan Promosi 93,279,700.00

Total Biaya Penjualan 425,294,223.00

Beban Umum dan Adminitrasi :

Gaji Karyawan Kantor 1,262,500,000.00 Alat Tulis & Keperluan Kantor 23,122,350.00 Perbaikan Inventaris Kantor 4,841,700.00 Listrik dan Air Kantor 12,723,611.00

Parkir, BBM, dan Tol 9,045,450.00

Majalah dan Koran 1,567,300.00

Pengobatan Karyawan 2,652,200.00

Entertainment 38,930,530.00 Sumbangan 12,260,000.00 Konsumsi dan Keperluan Mess 30,051,850.00

Perbaikan Gedung Kantor 9,686,725.00 Penyusutan Gedung & Ruko 25,414,595.00 Penyusutan Inventaris Kantor 19,176,144.00 Penyusutan Inventaris Mess 1,913,000.00

Administrasi Bank 5,467,890.00

Pajak Penghasilan 7,854,513.00

Pajak Pertambahan Nilai 44,289,481.00 Pajak Bumi dan Bangunan 2,195,672.00 Pengurusan Izin-izin 32,046,500.00 Amortisasi Pra-operasi 16,226,455.00

Seragam Karyawan 6,065,125.00

Sewa Mess Luar 600,000.00

Asuransi Bangunan Pabrik 11,812,500.00 Administrasi Lain-lain 19,237,360.00 Total Biaya Umum dan Administrasi 1,599,680,951.00

Sumber : intern perusahaan

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Lampiran 5

Rekapitulasi Beban Usaha Tahun 2001

Beban Penjualan :

Gaji Pemasaran 78,228,750.00

Komisi Langganan 27,421,800.00

Pengiriman 337,839,170.00

Penyusutan Kendaraan 86,814,432.00 Perbaikab Kendaraan 35,685,848.00 Surat-surat Kendaraan 3,295,350.00 Asuransi Kendaraan 17,453,282.00

Telepon 53,972,995.00 Pos, Telegram, dan materai 7,056,873.00

Perjalanan Dinas 21,434,380.00

Iklan dan Promosi 171,952,455.00 Total Biaya Penjualan 841,155,335.00

Beban Umum dan Adminitrasi :

Gaji Karyawan Kantor 2,026,442,000.00 Alat Tulis & Keperluan Kantor 33,280,605.00 Perbaikan Inventaris Kantor 7,412,500.00 Listrik dan Air Kantor 23,109,335.00 Parkir, BBM, dan Tol 8,912,840.00

Majalah dan Koran 2,097,000.00

Pengobatan Karyawan 9,492,120.00

Entertainment 46,355,040.00 Sumbangan 29,837,100.00 Konsumsi dan Keperluan Mess 40,224,138.00

Perbaikan Gedung Kantor 11,357,863.00 Penyusutan Gedung & Ruko 25,414,595.00 Penyusutan Inventaris Kantor 65,589,817.00 Penyusutan Inventaris Mess 3,568,749.00

Administrasi Bank 9,692,938.00

Pajak Penghasilan 11,027,263.00 Pajak Pertambahan Nilai 110,945,409.00 Pajak Bumi dan Bangunan 2,195,672.00 Pengurusan Izin-izin 31,378,000.00 Amortisasi Pra-operasi 16,226,455.00

Seragam Karyawan 11,651,750.00

Sewa Mess Luar 600,000.00

Asuransi Bangunan Pabrik -

Administrasi Lain-lain 18,707,265.00 Total Biaya Umum dan Administrasi 2,545,518,454.00

Sumber : intern perusahaan

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Lampiran 6

Pemisahan Biaya Semivariabel Listrik Tahun 2000

Bulan Biaya Listrik (yi) ( yi - y ), Jam Kerja ( Xi - X ), ( Xi - X )² ( yi - y ) ( xi - x ) ( yi - y )² (Rp) y = 9,099,313.42

Langsung ( Xi

) X = 1,542

Januari 9,382,055.00 282,741.58 1,472.00 -70.00 4,900.00 -19,791,910.81 79,942,802,757.35 Februari 9,331,850.00 232,536.58 1,560.00 18.00 324.00 4,185,658.49 54,073,262,433.32 Maret 8,760,191.00 -339,122.42 1,576.00 34.00 1,156.00 -11,530,162.18 115,004,013,711.92 April 9,318,484.00 219,170.58 1,544.00 2.00 4.00 438,341.17 48,035,744,452.56 Mei 8,737,076.00 -362,237.42 1,560.00 18.00 324.00 -6,520,273.51 131,215,946,274.83

Juni 9,310,650.00 211,336.58 1,560.00 18.00 324.00 3,804,058.49 44,663,151,314.12 Juli 9,341,732.00 242,418.58 1,600.00 58.00 3,364.00 14,060,277.81 58,766,769,383.73

Agustus 8,787,801.00 -311,512.42 1,536.00 -6.00 36.00 1,869,074.50 97,039,985,945.18 September 8,780,886.00 -318,427.42 1,592.00 50.00 2,500.00 -15,921,370.85 101,396,019,897.29

Oktober 9,362,623.00 263,309.58 1,552.00 10.00 100.00 2,633,095.83 69,331,936,499.63 November 9,336,127.00 236,813.58 1,560.00 18.00 324.00 4,262,644.49 56,080,673,093.30 Desember 8,742,286.00 -357,027.42 1,392.00 -150.00 22,500.00 53,554,112.55 127,468,576,489.69 Total 109,191,761.00 0.00 18,504.00 0.00 35,856.00 31,043,546.00 983,018,882,252.92

Biaya variabel = Rp 865,78 per jam kerja langsung

y = a + b.x

9.099.313,417 = a + ( 865,78 X 1.542 )

a = 7.764.280,66

Biaya tetap = Rp 7.764.280,66 per bulan

∑

−

= −

__ 2 __

__

) (

X Xi

Y Yi X b Xi

78 , 00 865

, 856 . 35

00 , 546 . 043 .

31 =

=

b

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Bulan Biaya Listrik

(yi) ( yi - y ), Jam Kerja ( Xi - X ), ( Xi - X )² ( yi - y ) ( xi - x ) ( yi - y )² (Rp) y = 9,057,509.83 Langsung ( Xi ) X = 1,523.33

Januari 8,926,624.00 -130,885.83 1,432.00 -91.33 8,341.17 11,953,803.13 17,131,101,280.10 Februari 9,204,433.00 146,923.17 1,576.00 52.67 2,774.13 7,738,443.21 21,586,417,001.31 Maret 8,985,311.00 -72,198.83 1,552.00 28.67 821.97 -2,069,940.54 5,212,671,486.56 April 9,097,534.00 40,024.17 1,544.00 20.67 427.25 827,299.53 1,601,933,944.04 Mei 9,090,813.00 33,303.17 1,512.00 -11.33 128.37 -377,324.88 1,109,100,932.23 Juni 9,009,173.00 -48,336.83 1,552.00 28.67 821.97 -1,385,817.00 2,336,449,424.47 Juli 8,981,051.00 -76,458.83 1,592.00 68.67 4,715.57 -5,250,428.06 5,845,953,143.72 Agustus 9,021,175.00 -36,334.83 1,496.00 -27.33 746.93 993,030.99 1,320,220,089.14 September 9,221,372.00 163,862.17 1,560.00 36.67 1,344.69 6,008,825.66 26,850,809,773.94 Oktober 9,113,383.00 55,873.17 1,584.00 60.67 3,680.85 3,389,825.04 3,121,810,790.61 November 9,069,613.00 12,103.17 1,560.00 36.67 1,344.69 443,823.13 146,486,651.43 Desember 8,969,636.00 -87,873.83 1,320.00 -203.33 41,343.09 17,867,386.46 7,721,810,526.11 Total 108,690,118.00 0.00 18,280.00 0.04 66,490.67 40,138,926.67 93,984,765,043.67

y = a + b.x

9.057.509,833 = a + ( 603,68 X 1.523,33 )

a = 8.137.905,98

∑

−

= −

__ 2 __

__

) (

X Xi

Y Yi X b Xi

68 , 67 603

, 490 . 66

67 , 926 . 138 .

40 =

=

b

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Lampiran 8

Pemisahan Biaya Semivariabel Air Tahun 2000

Bulan Biaya Air (yi) ( yi - y ), Jam Kerja ( Xi - X ), ( Xi - X )² ( yi - y ) ( xi - x ) ( yi - y )²

(Rp) y

= 5,948,187.92 Langsung ( Xi ) X

= 1,542

Januari 5,936,117.00 -12,070.92 1,472.00 -70.00 4,900.00 844,964.19 145,707,037.22 Februari 5,949,117.00 929.08 1,560.00 18.00 324.00 16,723.49 863,195.22 Maret 5,949,019.00 831.08 1,576.00 34.00 1,156.00 28,256.82 690,698.95 April 5,946,377.00 -1,810.92 1,544.00 2.00 4.00 -3,621.83 3,279,420.38 Mei 5,941,417.00 -6,770.92 1,560.00 18.00 324.00 -121,876.51 45,845,317.02 Juni 5,937,421.00 -10,766.92 1,560.00 18.00 324.00 -193,804.51 115,926,501.68 Juli 5,967,273.00 19,085.08 1,600.00 58.00 3,364.00 1,106,934.81 364,240,393.12 Agustus 5,964,427.00 16,239.08 1,536.00 -6.00 36.00 -97,434.50 263,707,816.68 September 5,961,417.00 13,229.08 1,592.00 50.00 2,500.00 661,454.15 175,008,637.02 Oktober 5,967,074.00 18,886.08 1,552.00 10.00 100.00 188,860.83 356,684,131.08 November 5,933,223.00 -14,964.92 1,560.00 18.00 324.00 -269,368.51 223,948,740.82 Desember 5,925,373.00 -22,814.92 1,392.00 -150.00 22,500.00 3,422,237.55 520,520,437.72 Total 71,378,255.00 0.00 18,504.00 0.00 35,856.00 5,583,326.00 2,216,422,326.92

y = a + b.x

5.948.187,917 = a + ( 155,71 X 1.542 ) a = 5.708.083,10

∑

−

= −

__ 2 __

__

) (

X Xi

Y Yi X b Xi

71 , 00 155

, 856 . 35

00 , 326 . 583 .

5 =

=

b

(10)

Bulan Biaya Air (yi) ( yi - y ), Jam Kerja ( Xi - X ), ( Xi - X )² ( yi - y ) ( xi - x ) ( yi - y )²

(Rp) y

= 3,048,280.92 Langsung ( Xi ) X

= 1,523.33

Januari 3,054,353.00 6,072.08 1,432.00 -91.33 8,341.17 -554,563.34 36,870,191.96 Februari 3,061,945.00 13,664.08 1,576.00 52.67 2,774.13 719,687.25 186,707,164.23 Maret 3,042,629.00 -5,651.92 1,552.00 28.67 821.97 -162,040.46 31,944,165.77 April 3,060,640.00 12,359.08 1,544.00 20.67 427.25 255,462.25 152,746,932.60 Mei 3,056,683.00 8,402.08 1,512.00 -11.33 128.37 -95,195.60 70,594,998.74 Juni 3,039,431.00 -8,849.92 1,552.00 28.67 821.97 -253,727.12 78,321,030.91 Juli 3,059,250.00 10,969.08 1,592.00 68.67 4,715.57 753,246.93 120,320,781.86 Agustus 3,015,643.00 -32,637.92 1,496.00 -27.33 746.93 891,994.27 1,065,233,626.10 September 3,061,588.00 13,307.08 1,560.00 36.67 1,344.69 487,970.73 177,078,457.97 Oktober 3,059,785.00 11,504.08 1,584.00 60.67 3,680.85 697,952.72 132,343,925.67 November 3,039,785.00 -8,495.92 1,560.00 36.67 1,344.69 -311,545.28 72,180,605.67 Desember 3,027,639.00 -20,641.92 1,320.00 -203.33 41,343.09 4,197,120.98 426,088,737.43 Total 36,579,371.00 0.00 18,280.00 0.04 66,490.67 6,626,363.33 2,550,430,618.92

Biaya variabel = Rp 99,66 per jam kerja

langsung y = a + b.x

3.048.280,917 = a + ( 99,66 X 1.523,33 ) a = 2.896.465,85

∑

−

= −

__ 2 __

__

) (

X Xi

Y Yi X b Xi

66 , 67 99

, 490 . 66

33 , 363 . 626 .

6 =

=

b