L A M P I R A N
KEUANGAN
| | Laporan arus kas | |
| | 2009 | |
| Kas masuk | | |
| | | |
| Penjualan | | Rp150,987,500.00 |
| Depresiasi | | Rp 11,035,687.50 |
| | | |
| Financing | | |
| Ekuitas | Rp50,000,000.00 | |
| | | |
| Total kas masuk | Rp50,000,000.00 | Rp162,023,187.50 |
| | | |
| Kas keluar | | |
| Operasional | | |
| HPP | | Rp 75,113,825.25 |
| Galon | Rp10,800,000.00 | Rp 12,960,000.00 |
| Tutup Gallon | Rp 2,600,000.00 | Rp 2,600,000.00 |
| Segel | Rp 845,000.00 | Rp 845,000.00 |
| Tisu | Rp 780,000.00 | Rp 780,000.00 |
| Stiker | Rp 1,800,000.00 | Rp 1,800,000.00 |
| Beban Operasional | | Rp 45,998,000.00 |
| Pajak | | |
| Dividen | | |
| Total | Rp16,825,000.00 | Rp140,096,825.25 |
| | | |
| Investing | | |
| Pembelian aktiva | Rp15,000,000.00 | |
| Perizinan | Rp 5,000,000.00 | |
| Other | Rp 500,000.00 | |
| Total | Rp20,500,000.00 | |
| | | |
| Financing | | |
| | | |
| Total kas keluar | Rp37,325,000.00 | Rp140,096,825.25 |
| | | |
| Total arus kas | Rp12,675,000.00 | Rp 21,926,362.25 |
| Kas awal | | Rp 12,675,000.00 |
| Kas akhir | Rp12,675,000.00 | Rp 34,601,362.25 |
| Laporan arus kas | |
| 2010 | |
| Kas masuk | |
| | |
| Penjualan | Rp 377,475,000.00 |
| Depresiasi | Rp 24,988,677.08 |
| | |
| Financing | |
| Ekuitas | |
| | |
| Total kas masuk | Rp 402,463,677.08 |
| | |
| Kas keluar | |
| Operasional | |
| HPP | Rp 203,623,331.63 |
| Galon | Rp 24,645,000.00 |
| Tutup Gallon | Rp 6,840,000.00 |
| Segel | Rp 2,232,000.00 |
| Tisu | Rp 2,088,000.00 |
| Stiker | Rp 3,279,375.00 |
| Beban Operasional | Rp 117,914,000.00 |
| Pajak | Rp 6,426,028.35 |
| Dividen | |
| Total | Rp 367,047,734.98 |
| | |
| Investing | |
| Pembelian aktiva | |
| Perizinan | |
| Other | |
| Total | |
| | |
| Financing | |
| | |
| Total kas keluar | Rp 367,047,734.98 |
| | |
| Total arus kas | Rp 35,415,942.11 |
| Kas awal | Rp 34,601,362.25 |
| Kas akhir | Rp 70,017,304.36 |
| Laporan arus kas | |
| 2011 | |
| Kas masuk | |
| | |
| Penjualan | Rp 639,910,000.00 |
| Depresiasi | Rp 39,485,083.33 |
| | |
| Financing | |
| Ekuitas | |
| | |
| Total kas masuk | Rp 679,395,083.33 |
| | |
| Kas keluar | |
| Operasional | |
| HPP | Rp 358,049,422.15 |
| Galon | Rp 52,650,000.00 |
| Tutup Gallon | Rp 12,369,000.00 |
| Segel | Rp 4,036,200.00 |
| Tisu | Rp 3,836,700.00 |
| Stiker | Rp 3,504,125.00 |
| Beban Operasional | Rp 201,204,000.00 |
| Pajak | Rp 7,607,605.10 |
| Dividen | Rp 5,897,000.89 |
| Total | Rp 649,154,053.13 |
| | |
| Investing | |
| Pembelian aktiva | Rp 50,625,000.00 |
| Perizinan | |
| Other | |
| Total | Rp 50,625,000.00 |
| | |
| Financing | |
| | |
| Total kas keluar | Rp 699,779,053.13 |
| | |
| Total arus kas | (Rp 20,383,969.80) |
| Kas awal | Rp 70,017,304.36 |
| Kas akhir | Rp 49,633,334.56 |
| Laporan arus kas | |
| 2012 | |
| Kas masuk | |
| | |
| Penjualan | Rp 1,101,484,500.00 |
| Depresiasi | Rp 67,276,895.83 |
| | |
| Financing | |
| Ekuitas | |
| | |
| Total kas masuk | Rp 1,168,761,395.83 |
| | |
| Kas keluar | |
| Operasional | |
| HPP | Rp 662,385,106.25 |
| Galon | Rp 66,285,000.00 |
| Tutup Gallon | Rp 22,407,840.00 |
| Segel | Rp 7,312,032.00 |
| Tisu | Rp 6,840,288.00 |
| Stiker | Rp 4,752,000.00 |
| Beban Operasional | Rp 305,461,500.00 |
| Pajak | Rp 17,056,311.45 |
| Dividen | Rp 14,113,322.08 |
| Total | Rp 1,106,613,399.78 |
| | |
| Investing | |
| Pembelian aktiva | Rp 22,500,000.00 |
| Perizinan | |
| Other | |
| Total | Rp 22,500,000.00 |
| | |
| Financing | |
| | |
| Total kas keluar | Rp 1,129,113,399.78 |
| | |
| Total arus kas | Rp 39,647,996.05 |
| Kas awal | Rp 49,633,334.56 |
| Kas akhir | Rp 89,281,330.61 |
| Laporan arus kas | |
| 2021 | |
| Kas masuk | |
| | |
| Penjualan | Rp 1,618,096,500.00 |
| Depresiasi | Rp 98,424,083.33 |
| | |
| Financing | |
| Ekuitas | |
| | |
| Total kas masuk | Rp 1,716,520,583.33 |
| | |
| Kas keluar | |
| Operasional | |
| HPP | Rp 987,585,405.23 |
| Galon | Rp 67,500,000.00 |
| Tutup Gallon | Rp 30,379,860.00 |
| Segel | Rp 9,913,428.00 |
| Tisu | Rp 9,273,852.00 |
| Stiker | Rp 5,154,300.00 |
| Beban Operasional | Rp 415,199,000.00 |
| Pajak | Rp 34,434,044.22 |
| Dividen | Rp 34,528,778.78 |
| Total | Rp 1,593,968,668.23 |
| | |
| Investing | |
| Pembelian aktiva | Rp 87,750,000.00 |
| Perizinan | |
| Other | |
| Total | Rp 87,750,000.00 |
| | |
| Financing | |
| | |
| Total kas keluar | Rp 1,681,718,668.23 |
| | |
| Total arus kas | Rp 34,801,915.10 |
| Kas awal | Rp 89,281,330.61 |
| Kas akhir | Rp 124,083,245.72 |
| Balance Sheet | |||
| 2009 | |||
| ORIGO | |||
| | | | |
| ASSET | | Kewajiban | |
| | | | |
| Kas | Rp26,235,569.25 | Hutang | |
| Piutang | Rp1,874,990.00 | Hutang Dagang | Rp3,586,746.50 |
| Persediaan | Rp1,242,737.00 | Jangka Panjang | |
| | | | |
| Asset | | | |
| | | | |
| Total Aset Lancar | Rp29,353,296.25 | Total Kewajiban | Rp3,586,746.50 |
| | | | |
| Non CA | | EKUITAS | |
| Akumulasi Depresiasi | Rp3,000,000.00 | | |
| Motor | Rp15,000,000.00 | Shareholders Equity | Rp50,000,000.00 |
| Mobil | | Laba ditahan | -Rp733,450.25 |
| Aset lainnya | Rp5,500,000.00 | | |
| | | | |
| Total Aset tidak Lancar | Rp23,500,000.00 | Total Ekuitas | Rp49,266,549.75 |
| | | | |
| | | | |
| Total | Rp52,853,296.25 | Total | Rp52,853,296.25 |
| Balance Sheet | |||
| 2010 | |||
| ORIGO | |||
| | | | |
| ASSET | | Kewajiban | |
| | | | |
| Kas | Rp57,281,330.61 | Hutang | |
| Piutang | Rp3,247,443.00 | Hutang Dagang | Rp7,853,466.78 |
| Persediaan | Rp3,534,308.25 | Jangka Panjang | |
| | | | |
| Asset | | Total Kewajiban | Rp7,853,466.78 |
| | | | |
| Total Aset Lancar | Rp64,063,081.86 | | |
| | | | |
| Non CA | | EKUITAS | |
| Akumulasi Depresiasi | Rp3,000,000.00 | | |
| Motor | Rp15,000,000.00 | Shareholders Equity | Rp50,000,000.00 |
| Mobil | | Laba ditahan | Rp24,209,615.08 |
| | | | |
| | | | |
| Total Aset tidak Lancar | Rp18,000,000.00 | Total Ekuitas | Rp74,209,615.08 |
| | | | |
| | | | |
| Total | Rp82,063,081.86 | Total | Rp82,063,081.86 |
| Balance Sheet | |||
| 2012 | |||
| ORIGO | |||
| | | | |
| ASSET | | Kewajiban | |
| | | | |
| Kas | Rp49,281,330.61 | Hutang | |
| Piutang | Rp5,180,500.00 | Hutang Dagang | Rp15,512,780.00 |
| Persediaan | Rp2,552,436.32 | Jangka Panjang | Rp75,875,000.00 |
| | | | |
| Asset | | Total Kewajiban | |
| | | | |
| Total Aset Lancar | Rp57,014,266.94 | | Rp59,139,266.94 |
| | | | |
| Non CA | | EKUITAS | |
| Akumulasi Depresiasi | Rp3,000,000.00 | | |
| Motor | Rp15,000,000.00 | Shareholders Equity | Rp50,000,000.00 |
| Mobil | Rp120,000,000.00 | Laba ditahan | Rp69,139,266.94 |
| | | | |
| | | | |
| Total Aset tidak Lancar | Rp138,000,000.00 | Total Ekuitas | Rp119,139,266.94 |
| | | | |
| | | | |
| Total | Rp195,014,266.94 | Total | Rp195,014,266.94 |
| Balance Sheet | |||
| 2021 | |||
| ORIGO | |||
| | | | |
| ASSET | | Kewajiban | |
| | | | |
| Kas | Rp64,823,245.72 | Hutang | |
| Piutang | Rp10,635,600.00 | Hutang Dagang | Rp19,438,000.00 |
| Persediaan | Rp7,848,589.39 | Jangka Panjang | Rp159,375,000.00 |
| | | | |
| Asset | | Total Kewajiban | |
| | | | |
| Total Aset Lancar | Rp83,307,435.11 | | |
| | | | |
| Non CA | | EKUITAS | |
| Akumulasi Depresiasi | Rp3,000,000.00 | | |
| Motor | Rp15,000,000.00 | Shareholders Equity | Rp50,000,000.00 |
| Mobil | Rp250,000,000.00 | Laba ditahan | Rp141,932,435.11 |
| | | | |
| | | | |
| Total Aset tidak Lancar | Rp268,000,000.00 | Total Ekuitas | Rp191,932,435.11 |
| | | | |
| | | | |
| Total | Rp351,307,435.11 | Total | Rp351,307,435.11 |
LAMPIRAN KEUANGAN
| Laporan Laba Rugi | |
| 2009 | |
| Penjualan | Rp 150,987,500.00 |
| HPP | Rp 103,622,950.25 |
| Keuntungan Kotor | Rp 47,364,549.75 |
| | |
| Pengeluaran operasional | |
| Gaji | Rp 21,000,000.00 |
| Pengeluaran administrasi dan penjualan | Rp 12,498,000.00 |
| Transportasi | Rp 8,600,000.00 |
| Operasional kantor | Rp 3,000,000.00 |
| Total | Rp 45,098,000.00 |
| EBITDA | Rp 2,266,549.75 |
| | |
| Depresiasi dan amortisasi | Rp 3,000,000.00 |
| | |
| Keuntungan Sebelum Pajak | (Rp 733,450.25) |
| Pajak | |
| | |
| Keuntungan bersih | (Rp 733,450.25) |
| Dividen | |
| Laba ditahan | |
| Laporan Laba Rugi | |
| 2010 | |
| Penjualan | Rp 377,475,000.00 |
| HPP | Rp 226,013,316.41 |
| Keuntungan Kotor | Rp 151,461,683.59 |
| | |
| Pengeluaran operasional | |
| Gaji | Rp 74,700,000.00 |
| Pengeluaran administrasi dan penjualan | Rp 10,564,000.00 |
| Transportasi | Rp 22,750,000.00 |
| Operasional kantor | Rp 7,200,000.00 |
| Total | Rp 115,214,000.00 |
| EBITDA | Rp 36,247,683.59 |
| | |
| Depresiasi dan amortisasi | Rp 3,000,000.00 |
| | |
| Keuntungan Sebelum Pajak | Rp 33,247,683.59 |
| Pajak | Rp 9,771,518.75 |
| | |
| Keuntungan bersih | Rp 23,476,164.83 |
| Dividen | |
| Laba ditahan | Rp 23,476,164.83 |
| Laporan Laba Rugi | |
| 2011 | |
| Penjualan | Rp 639,910,000.00 |
| HPP | Rp 407,570,129.65 |
| Keuntungan Kotor | Rp 232,339,870.35 |
| | |
| Pengeluaran operasional | |
| Gaji | Rp 113,400,000.00 |
| Pengeluaran administrasi dan penjualan | Rp 15,804,000.00 |
| Transportasi | Rp 63,000,000.00 |
| Operasional kantor | Rp 9,000,000.00 |
| Total | Rp 201,204,000.00 |
| EBITDA | Rp 31,135,870.35 |
| | |
| Depresiasi dan amortisasi | Rp 3,000,000.00 |
| | |
| Keuntungan Sebelum Pajak | Rp 28,135,870.35 |
| Pajak | Rp 8,479,200.73 |
| | |
| Keuntungan bersih | Rp 19,656,669.62 |
| Dividen | Rp 5,897,000.89 |
| Laba ditahan | Rp 13,759,668.73 |
| Laporan Laba Rugi | |
| 2012 | |
| Penjualan | Rp 1,101,484,500.00 |
| HPP | Rp 740,683,383.35 |
| Keuntungan Kotor | Rp 360,801,116.65 |
| | |
| Pengeluaran operasional | |
| Gaji | Rp 150,000,000.00 |
| Pengeluaran administrasi dan penjualan | Rp 24,511,500.00 |
| Transportasi | Rp 114,750,000.00 |
| Operasional kantor | Rp 16,200,000.00 |
| Total | Rp 305,461,500.00 |
| EBITDA | Rp 55,339,616.65 |
| | |
| Depresiasi dan amortisasi | Rp 3,000,000.00 |
| | |
| Keuntungan Sebelum Pajak | Rp 52,339,616.65 |
| Pajak | Rp 17,056,311.45 |
| | |
| Keuntungan bersih | Rp 35,283,305.20 |
| Dividen | Rp 14,113,322.08 |
| Laba ditahan | Rp 21,169,983.12 |
| Laporan Laba Rugi | |
| 2021 | |
| Penjualan | Rp 1,618,096,500.00 |
| HPP | Rp 1,079,141,508.83 |
| Keuntungan Kotor | Rp 538,954,991.17 |
| | |
| Pengeluaran operasional | |
| Gaji | Rp 225,000,000.00 |
| Pengeluaran administrasi dan penjualan | Rp 34,199,000.00 |
| Transportasi | Rp 138,000,000.00 |
| Operasional kantor | Rp 18,000,000.00 |
| Total | Rp 415,199,000.00 |
| EBITDA | Rp 123,755,991.17 |
| | |
| Depresiasi dan amortisasi | Rp 3,000,000.00 |
| | |
| Keuntungan Sebelum Pajak | Rp 120,755,991.17 |
| Pajak | Rp 34,434,044.22 |
| | |
| Keuntungan bersih | Rp 86,321,946.95 |
| Dividen | Rp 34,528,778.78 |
| Laba ditahan | Rp 51,793,168.17 |
DAFTAR PUSTAKA
Atmaja LS, Teori dan Praktik Manajemen Keuangan, ANDI, Yogyakarta, 2007
Besanko D (et al)., Economics Of Strategic, Willey, New Jersey, 2007
Dessler G and Huat TC, Human Resource Management, Prentice Hall, New Jersey, 2005
Gabbot M, Introduction to Marketing, Prentice Hall, New South Wales, 2004
Heizer J and Render B, Operations Management,Prentice Hall, New Jersey, 2006
Jones GR, Organizational Theory, Design and Change, Prentice Hall, New Jersey, 2007
Keller KL, Strategic Brand Management, Pearson, New Jersey, 2008
Murphy, John and Rowe, How to Design Trademarks and Logos, North Light Book, Ohio, 1998
Ross (et al), Corporate Finance Management, Mcgraw Hill, New York, 2008
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