PANORAMA HIJAU NERACA SALDO YANG DISESU

(Periode Mei 2016)

Tanggal Akun Ref Debit K
Mei 31 Kas 110 R p 84,230,000
Piutang U saha 112 Rp
Persediaan 115 Rp
Periraan !arang 116 Rp
Retur #i$a%ar
"suransi 117 Rp
di Mua
Per&engapan 118 Rp
'oo
Pera&atan ' oo 123 Rp
###
###
###
###
###
5
6

,
5
0
0
,
0
0
0
"* P en%usutan+Pr 124
Utang U saha 210
Utang  a-i 211
Utang P enge$a&ian # 212
ana
Moda&, . ina ' a&isa 310
Pri/e, . ina ' a&isa 311 Rp
Pen-ua&an 410
!e$an Poo Pen-ua&an 510 Rp
!e$an a-i Pen-ua&an 520 Rp
!e$an  &an 521 Rp
!e$an P en%usutan 522 Rp
!e$an Per&engapan 523 Rp
'oo
!e$an Pen-ua&an 52 Rp
.ain+&ain
!e$an  a-i Kantor 530 Rp
!e$an  ea 531 Rp
!e$an " suransi 532 Rp
!e$an "dinistrasi .ain+&ain 53 Rp
#ison P en-ua&an 511 Rp
!e$an P engirian 512 Rp
#ison P e$e&ian 411
TOTAL R"
 Rp 70,700,000
Rp 63,150,000
Rp 13,600,000
Rp 2,000,000
Rp 685,300,000
135,000,000
Rp 5,320,250,000
3,002,50,000
727,800,000
22,000,000
14,000,000
,800,000
12,600,000
417,700,000
88,700,000
12,000,000
7,800,000
2,470,000
600,000
Rp 1,600,000
#$%&'$#(($((( R" #$%&'$#(($(((
 PANORAMA HIJAU
)UKU )ESAR
(periode Mei 2016)
aa au n  K a s
Tanggal Keteangan R Debit
a&do aa& ef Rp 83,600,000

1 Rp
4 Rp
7 Rp 22,300,000
10 Rp 54,000,000
13 Rp
15 Rp
16 Rp 67,130,000
1 Rp
1 Rp

20 Rp
21 Rp
21 Rp 42,00,000
26 Rp
28 Rp
2 Rp
30 Rp 111,200,000

31 Rp
Ke!it Rp Debit Ke!it
83,600,000

5,000,000 R 78,600,000
600,000 p
R 78,000,000
p
Rp 100,300,000
Rp 154,300,000
35,280,000 11,020,000
11,000,000 Rp 108,020,000
Rp
Rp 175,150,000
18,700,000 156,450,000
33,450,000 Rp 123,000,000
Rp
13,500,000 10,500,000
2,300,000 Rp
Rp
Rp 150,100,000
7,500,000 142,600,000
85,000,000 Rp
R 57,600,000
2,400,000 p
R 55,200,000
p 166,400,000
Rp
82,170,000 R 84,230,000
p
aa a un  P iutang U saha oor a u
 a&do aa& Rp 233,00,000 Rp
6 Rp 68,500,000
7 Rp
16 Rp
20 Rp 110,000,000
21 Rp 2,300,000
21 Rp
30 Rp 78,750,000
30 Rp
 Rp 233,00,000
Rp 302,400,000
22,300,000 Rp 280,100,000
68,500,000 Rp 211,600,000
Rp 321,600,000
Rp 323,00,000
42,00,000 Rp 281,000,000
Rp 35,750,000
112,300,000 Rp 247,450,000
aa a un  P e rsediaan oor a

107,200,0

Tangga Keteanga Ref Debit Ke!it

l n Debit

Tangga Keteanga Ref Debit Ke!it Debit

l n a a&
a&do
Rp 624,400,0
 3 Rp 36,000,000
6 Rp
10 Rp
1 Rp 18,700,000
20 Rp 8,000,000
20 Rp
21 Rp 88,000,000
24 Rp
26 Rp 4,800,000
30 Rp
31 Pen Rp 4,50,00
%esuaian 0
 Rp 660,400,000
41,000,000 Rp 61,400,000
32,000,000 Rp 587,400,000
Rp 606,100,000
Rp 614,100,000
70,000,000 Rp 544,100,000
Rp 632,100,000
4,50,000 Rp 627,150,000
Rp 631,50,000
47,000,000 Rp 584,50,000
4,50,00 Rp 535,000,000
0
aa a un  P eriraan $ arang r etur
Tanggal Keteangan Ref Debit
 oor a un  1 16
Ke!it Sal!*
Debit Ke!it
 a&d
20 o a Rp
a&
26 Rp

aa a un  " suransi d i$a%ar d i  ua

Debit Ke!it
Tanggal Keteangan Ref

a&do a a&
31 Pen%esuaian R 12,000,000
aa a un  P er&engapan ' oo p
Tanggal Keteangan
Ref Debit Ke!it

a&d
o a
2 a& Rp 2,400,000
31 Pen Rp ,800,000
%esuaian
 Rp 28,000,000
8,000,000 R 20,000,000
4,800,000 Rp 15,200,000
p

oor a un  1 17
Ke!it Sal!*
Debit

Ke!it
Rp 16,800,000
12,000,000 Rp 4,800,000
oor a un  1 18
Sal!*
Debit
Ke!it

Ke!it
Rp 11,400,000
Rp 13,800,000
,800,000 Rp 4,000,000
aa a un  P era&atan ' o o oor a 
Sal!*
Tanggal Keteangan Ref Debit Ke!it
Debit Ke!it
a&do a a& R
 aa aun  "uu&asi Pen%usutan+Pera&atan t oo oo
S
Tangga Keteanga Ref Debit Ke!it
l n Debit
a&do aa &
Rp 14,000,000
31 Pen%esuaian

aa a un  U tang u oor a un  2

saha Sal!*
 13  
Rp 36,000,000
1 Rp 33,450,000
a&do
21 aa Rp
& Rp 36,000,000
324 Rp 4,50,000
31 Rp 83,050,000
 Debit Ke!it
Rp 6,600,000
88,000,000 Rp 132,600,000
36,000,000 Rp
6,600,000 Rp
63,150,000
Rp 151,150,000
Rp 146,200,000

Rp
63,150,000
aa a un  U tang ga -i oor a
Sal!*
Tanggal Keteangan Ref Debit Ke!it
Debit Ke!it
31 Pen%esuaian Rp 13,600,000
aa a un  U tang p enge$a&ian d ana
Tanggal Keteangan Ref
Debit Ke!it

a&do aa
&
20 Rp 13,500,000
26 Rp 7,500,000
aa a un  M oda&, . ina '  uni 2 015
a&isa, 1 Ref
Tanggal Keteangan

Debit Ke!it
a&do aa &
aa a un  P ri/e, . ina ' a&isa
Tanggal Keteangan
Ref Debit

a&do a
a&
31 Penutupan Rp
 oor a un  2 12
Sal!*
Ke!it Debit
Ke!it
Rp 50,000,000
Rp 36,500,000
Rp 2,000,000
oor a un  3 10
Sal!*
Debit

Ke!it Ke!it
Rp 6
oor a un  3 11 85,300,000
Sal!*
Debit
Ke!it

Ke!it
Rp 135,000,000
135,000,000 Rp +
aa a un    htisar . R oor a
Sal!*
Tanggal Keteangan Ref Debit Ke!it
Debit Ke!it
31 Penutupan Rp 5,321,850,000
31 Penutupan Rp 4,588,420,000 Rp
31 Penutupan Rp 1,283,730,000 Rp 2,0
aa a un  P e n-ua&an oor a
Sal!*
Tanggal Keteangan Ref Debit Ke!it
Debit Ke!it
a&do a a&
6 Rp 68,500,000
5,0 6,000,000
5 ,137,500,000
 10 Rp
20 Rp
30 Rp
31 Pen%esuaian Rp 60,000,000
31 Penutupan Rp 5,320,250,000 Rp

aa a un  ! e$an p oo p en-ua&an

Tanggal Keteangan Ref Debit Ke!it

a&do a Rp
a&
6 R 41,000,000 Rp
10 p
R 32,000,000 Rp
20 p
R 70,000,000 Rp
30 p
R 47,000,000 Rp
31 Pen%esuaian p Rp 10,050,000 Rp
3,002,50,000
Rp 3 ,002,50,000 Rp
31 Penutupan
 54,000,000 Rp 5 ,11,500,000
110,000,000 Rp 5 ,301,500,000
78,750,000 Rp 5 ,380,250,000
Rp 5,320,250,000
Rp +

oor a un  5 10

Sal!*
Ke!it Debit Ke!it

Rp 2, 823,000,000
Rp 2,864,000,000
Rp 2,86,000,000
Rp 2,66,000,000
Rp 3,013,000,000
10,050,000 Rp
50,000
,002,50,000 Rp +
aa a un  ! e$an g a-i p en-ua&an oor a u
Sal!*
Tanggal Keteangan
a&do a a& Rp 664,800
28 Rp 56,000,000 Rp 720,800
31 Penutupan Rp 720,800,000 Rp
aa a un  ! e$an  &an oor a
Sal!*
Tanggal Keteangan Ref Debit Ke!it
Debit Ke!it
a&do a a& Rp 281,000
15 Rp 11,000,000 Rp 22,000
31 Penutupan Rp 22,000,000 Rp
aa a un  ! e$an P en%usutan
Tanggal Keteangan Ref Debit Ke!it

31 Pen%esuaian R 14,000,000
p
31 Penutupan Rp
aa a un  ! e$an P er&engapan ' oo
Tanggal Keteangan Ref
Debit Ke!it

31 Pen%esuaian R ,800,000
p
31 Penutupan Rp
aa a un  ! e$an P en-ua&an .
ain+&ain
 oor a un  5 22
Ke!it Sal!*
Debit
Ke!it
Rp 14,000,000
14,000,000 Rp +
oor a un  5 23
Sal!*
Debit
Ke!it

Ke!it
Rp ,800,000
,800,000 Rp +
oor a un  5
2
Sal!*
aa a un  ! e$an  a-i K antor oor a un
Sal!*
Tanggal Keteangan Ref Debit Ke!it
Debit Ke!it
 a&do a a& Rp 382,100
28 Rp 2,000,000 Rp 411,100
31 Pen%esuaian Rp 6,600,000 Rp 417,700,000 31 Penutup
Rp 417,700,000 Rp
aa a un  ! e $an e a oo
Sal!*
Tanggal Keteangan Ref Debit K e!it
Debit Ke!it
 a&do a a& Rp
1 Rp 5,000,000 Rp
31 Penutupan Rp

aa a un  ! e$an "

suransi Ref Debit Ke!it
Tanggal Keteangan

31 Pen Rp 12,000,000
%esuaian Rp
31
Penutupan
 Rp 83,700,000
Rp 88,700,000
88,700,000 Rp +

oor a un  5 32
Ke!it Sal!*
Debit

Ke!it
Rp 12
12,000,000 Rp ,0
00
,0
00
+
aa a un  ! e$an " dinistrasi . ain+&ain oor
Sal!*
Tanggal Keteangan Ref Debit K e!it
Debit Ke!it
a&do a a& Rp 7,800
31 Penutupan Rp 7,800,000 Rp
aa aun  #ison Pen-ua&an Ref Debit Ke!it
Tanggal Keteangan

16 R 1,370,000
p
30 R 1,100,000
31 p Rp
Penutupan
Ke!it oor aun  511
Sal!*
Debit
Ke!it
Rp 1,370,000
Rp 2,
2,470,000 Rp 47
0,
00
0
+
!e$an Pe ngirian oor a un
Sal!*
Tanggal Keteangan Ref Debit K e!it
4
31 Penutupan
Debit Ke!it
  

a&do a a&
Rp 12,600,000 Rp
31 Penutupan
Rp 600,000
Rp
 Debit Ke!it
Rp
12,600,000
12,600,000 Rp +
600,000

Rp
600,000 Rp +
aa a un  # ison P
e$e&ian
Tanggal Keteangan Ref Debit Ke!it

13 Rp
31 Rp
31 Penutupan Rp 1,600,000
 oor a un  4 11
Sal!*
Ke!it Debit
Ke!it
720,000 Rp 720,000
880,000 Rp 1,600,000
Rp +
 PANORAMA HIJAU
NERACA SALDO )ELUM DISESUAIKAN
(Periode Mei 2016)
Tanggal Akun Piutang U sahaRef 112Debit
Rp
Mei 31 Persediaan 110 R p 11584,230,000
Rp
Kas Periraan !arang Retur 116 Rp
"suransi #i$a%ar di 117 Rp
Mu a apan 'oo
Per&eng 118 Rp
Pera&atan ' oo 123 Rp
"* P en%usutan+Pr 124

Utang U saha 210

Utang P enge$a&ian 212
# ana . ina ' a&isa
Moda&, 310
Pri/e, . ina ' a&isa 311 Rp

Pen-ua&an 410
!e$an Poo Pen- 510 Rp
ua&an
!e$an a-i Pen-ua&an 520 Rp
!e$an  &an 521 Rp
!e$an Pen-ua&an 52 Rp
.ain+&ain
!e$an  a-i Kantor 530 Rp
!e$an  ea 531 Rp
!e$an "dinistrasi 53 Rp
.ain+&ain
#ison Pen-ua&an 511 Rp
!e$an P engirian 512 Rp
#ison P e$e&ian 411

TOTAL R
"
Debit 247,450,000
Ke!it
84,230,000 584,50,000
15,200,000
16,800,000
13,800,000
56,500,000
Rp 56,700,000

Rp 63,150,000

Rp 2,000
Rp ,000
685,300,000

135,000,000
5,380,250,000
Rp
3,013,000,000
720,800,000
22,000,000
12,600,000
411,100,000
88,700,000
7,800,000
2,470,000
600,000
Rp 1,600,000

#$+%#$((($((( R" #$+

%#$
((($(((
PANORAMA HIJAU
KERTAS KERJA
(Periode Mei 2016)
 NSD Pen-e.uaian NSD D i.e.uaikan La"*an L /R
K*!e Na,a A kun
 Debit Ke!it Debit Ke!it Debit Ke!it
110 Kas Rp 84,230 Rp 84,230
112 Piutang Usaha Rp 247,450 Rp 247,450
115 Persediaan Rp 584,50 Rp 4,50 Rp 535,000
116 Periraan !arang Retur Rp 15,200 Rp 15,200
117 "suransi #i$a%ar di Mua Rp 16,800 Rp 12,000 Rp 4,800
118 Per&engapan 'oo Rp 13,800 Rp ,800 Rp 4,000
123 Pera&atan 'oo Rp 56,500 Rp 56,500
124 " * Pen%usutan+Pera&atan Rp 56,700 Rp 14,000 Rp 70,700
210 Utang U saha Rp 63,150 Rp 63,150
211 Utang  a-i Rp 13,600 Rp 13,600
212 Utang Penge$a&ian #ana Rp 2,000 Rp 2,000
310 Moda&, . ina ' a&isa Rp 685,300 Rp 685,300
311 P ri/e, .ina 'a&isa Rp 135,000 Rp 135,000
312 htisar .a$ a Ru gi
410 Pen-ua&an Rp 5,380,250 Rp 60,000 Rp 5,320,250

510 !e$an Poo Pen-ua&an Rp 13,000 Rp 10,050 Rp 3 ,002,50

3
520 !e$an a-i Pen-ua&an Rp 720,800 Rp 7,000 Rp 727,800
521 !e$an  &an Rp 22,000 Rp 22,000
522 !e$an P en%usutan Rp 14,000 Rp 14,000
523 !e$an P er&engapan ' oo Rp ,800 Rp ,800
52 !e$an Pen-ua&an .ain+&ain Rp 12,600 Rp 12,600
530 !e$an a-i Kantor Rp 411,100 Rp 6,600 Rp 417,700
531 !e$an  ea Rp 88,700 Rp 88,700
532 !e$an " suransi Rp 12,000 Rp 12,000
53 !e$an "dinistrasi .ain+&ain Rp 7,800 Rp 7,800
 Debit Ke!it Debit Ke!it
Rp 84,230
Rp 247,450
Rp 535,000
Rp 15,200
Rp 4,800
Rp 4,000
Rp 56,500
Rp 70,700
Rp 63,150
Rp 13,600
Rp 2,000
Rp 685,300
Rp 135,000
Rp 733,430 Rp 733,430
Rp 5,320,250

Rp 3 ,002,50
Rp 727,800
Rp 22,000
Rp 14,000
Rp ,800
Rp 12,600
Rp 417,700
Rp 88,700
Rp 12,000
Rp 7,800
511 #ison Pen-ua&an Rp 2,470 Rp 2,470
512 !e$an Pengirian Rp 600 Rp 600
411 #ison P e$e&ian Rp 1,600 Rp 1,600

TOTAL R" #$+%#$((( R" #$+%#$((( R" %(1$2(( R" %(1$2(( R" #$%&'$#(( R" #$%&'$#(( R" 3$'+%$&3( R" 3$'+%$&3( R"
$313$%&(
 Rp 2,470
Rp 600
Rp 1,600

3$'+%$&3( R" 3$'+%$&3( R" %$313$%&( R" %

PANORAMA HIJAU
JURNAL UMUM
(Periode Mei 2016)
Tanggal Akun Ref Debit
Mei 1 !e$an e a Rp 5,000,000
Kas Rp
3 Persediaan
Utang U saha + M artin 4 Rp 36,000,000
ngos K iri P e$e&ian Rp
Rp 600,000
Kas Rp
Me$a%ar $ia%a pengirian $arang
6 Piutang U saha+Khaerudin Rp 68,500,000
Pen-ua&an Rp 6

!e$an P oo P en- Rp 41,000,000

ua&anPersediaan Rp
7 Rp 22,300,000
Kas Piutang U Rp
saha+9arun
10 Kas Rp 54,000,000
Pen-ua&an Rp 54
!e$an P oo P en-ua&an Rp 32,000,000
Persediaan Rp 32,0
13 Utang U saha + M artin Rp 36,000,000 K

Rp
#ison Pe $e&ian Rp
15 !e$an  &an Rp 11,000,000
Kas Rp
16 Kas Rp 67,130,000
#ison P en- Rp 1,370,000
ua&an
Piutang U saha+Khaerudin Rp
1 Persediaan Rp 18,700,000
Kas Rp 18,7
1 Utang U saha+!udian Rp 33,450,000
Kas Rp 33,4
 P"1+!+'10+'11+10

Tanggal Akun Ref Debit

Mei 20 Utang P enge$a&ian # Rp 13,500,000
ana Kas
Persediaan Rp
Rp 8,000,000
 20 Piutang U Rp
saha+:risna Pen-
!e$an P ua&a Rp
oo P nen-
Pers
ua&an
21 Piutang U edia Rp
saha+:risna an
Kas
Me$a%ar $ia%a pengirian $arang
21 Kas Rp 42,0
Piutang U saha+ito
21 Persediaan Rp
Utan
24 Utang U gU Rp
saha+tto saha
Pers
+tt
edia
o + (Rp 5,000,000 < 1=)
Rp 5,000,000
an
26 Utang P Rp
enge$a&ian # ana
Kas
Persediaan Rp
Periraa
28 !e$an  a-in ! arang
P en-ua&an R etur Rp
Kas
!e$an  Rp
a-i K antorK
2 a Rp
Per&engapa sK
n ' oo
30 Piutang U a Rp
saha+'as%a sP
!e$an P oeo P Rp
en-ua&an n
Persediaa
-
30 Kas n
u Rp
a
#ison P &en-ua&an Rp
a
Piutang U
n
saha+:risn
(Rp 108,00,000 > 2,300,000)
a
110,000,000
Rp 110,000,000
70,000,000
Rp 70,000,000
2,300,000

Rp 2,300,000

42,00,000
Rp 42,00,000
88,000,000

Rp 88,000,000
4,50,
000 Rp 4,50,000

7,500,000
Rp 7,500,000
4,800,000
Rp 4,800,000

56,000,000 Rp 56,000,000

2,000,0
00 Rp 2,000,000
2,400,000

Rp 2,400,000
78,750,000
Rp 78,750,000
47,000,000
Rp 47,000,000
111,200,000
1,100,000
Rp 112,300,000
 31 Utang U saha+tto Rp
Kas
#ison Pe $e&ian
(Rp 88,000,000 + Rp 4,50,000)

Periraan ! arang R etur Rp

JURNAL PENYESUAIAN
!e$an P o o P en-ua&an
Akun Ref Rp
Debit 14,50,000
Ke!it
Persediaan Rp
(Rp 584,50,000 + Rp 570,000,000)
!e$an " suransi Rp 12,000,000
"suransi # i$a%ar d i M ua Rp
!e$an Per&engapan 'oo Rp ,800,000
Per&engapan ' oo Rp
Rp 13,800,000 + Rp 4,000,000
!e$an P en%usutan Rp 14,000,000
"* Pen%usutan Rp
!e$an  a-i P en-ua&an Rp 7,000,000
!e$an  a-i K antor Rp 6,600,000
Utang a -i Pen-ua&an Rp
Rp 60,000,000

!e$an P oo P en-ua&an Rp

!e$an P oo P en-ua&an Rp 35,000,000
Persediaan Rp
14,50,000

12,000,000

,800,000

14,000,000

13,600,000

60,000,000

35,000,000
 PANORAMA HIJAU
LAPORAN LA)A RUGI
Mei +(%#
 !e$an a-i Pen-ua&an PENDAPATARp
!e$an  &an
Pen-ua&an N Rp
!e$an P en%usutan Rp
#ison P e$e&ian
!e$an Per&engapan Rp
!e$an Pen-ua&an .ain+&ain )E)AN Rp
!e$an!e$an  a-i
Poo Kantor
Pen- Rp 3,002,50,000
Rp
!e$an  ea
ua&an Rp
!e$an " suransi Rp
!e$an "dinistrasi .ain+&ain Rp
!e$an P engirian Rp
#ison P en-ua&an Rp
TOT
AL )
LA)A
E)AN
U
SAH
A
 727,800,000
22,000,000
Rp 5 ,
14,000,000
320,250,000
Rp 1,600,000
,800,000
R" 3$'+%$&3($(((
AN 12,600,000
3,002,50,000
417,700,000
88,700,000
12,000,000
7,800,000
600,000
2,470,000
R" 2$3&&$2+($(((
R" 4''$2'($(((
 PANORAMA HIJAU
LAPORAN EKUITAS PEMILIK
Mei +(%#

Moda& a a&, . ina ' Rp

a&isa 685,300,000
.a$a n eto #iurangi Rp 733,430,000
penarian Rp 135,000,000
Kenaian p ada e Rp 58,430,000
uitas R" %$+&'$4'($(((
M*!al a k5i$ L ina T
ali.a
 PANORAMA HIJAU
JURNAL PENUTUP
Mei 2016
Tanggal Junal Ref
Mei 2 016 31 Pen-ua&an
#ison P
e$e&ian 33
htisar . a$a R
ugi
31 htisar . a$a R ugi 33 Rp 4,588,420,000
!e$an P oo P en-ua&an
!e$an  a-i P en-ua&an
!e$an  &an
!e$an P en%usutan
!e$an P er&engapan
!e$an P en-ua&an . ain+&ain

!e$an  a-i K antor

!e$an e a

31 htisar . a$a R ugi 33 Rp 1,283,730,000

Moda&, . ina ' a&isa

31 Moda&, . ina ' a&isa Rp 135,000,000

Pri/e, .ina 'a&isa
TOTAL
R" %%$'+1$((($((( R" %%$'+1$((
 Debit Ke!it
Rp 5,320,250,000
Rp 1,600,000
Rp 5,321,850,000

Rp 4,588,420,000
Rp
3,002,50,000
727,800,000
Rp
22,000,000
Rp
14,000,000
Rp
,800,000
Rp
Rp
12,600,000
Rp 417,700,000

Rp 88,700,000

Rp 1,283,730,000
Rp 1,283,730,000

Rp 135,000,000
Rp 135,000,000
R" %%$'+1$((($((( R" %%$'+1$((($(((
!e$an " suransi
!e$an " dinistrasi .
ain+&ain
!e$an P engirian
#ison P en-ua&an
12,000,000
R
p
7,800,000
R
p
600,000
R
p
2,470,000
R
p
 PANORAMA HIJAU
NERACA SALDO SETELAH PENUTUPAN
Mei 2016
T Ak R
a 31 Kas un eR
n f p
g Piutang U saha Rp
g Persediaan Rp
al
 Debit Ke!it
84,230,000
247,450,000
535,000,000
Periraan !arang Rp 15,200,000
Retur
"suransi #i$a%ar Rp 4,800,000
di Muaapan '
Per&eng Rp 4,000,000
o o
Pera&atan ' oo R
p
"* P en
%usutan P
Utang U saha
era&atan
Utang P
enge$a&ian #
ana
Utang a -i
 15,200,000
4,800,000
4,000,000
56,500,000
Rp 70,700,000
Rp 63,150,000
Rp 2,000,000
Rp 13,600,000
Mei 2016
Moda&, . ina ' a&isa Rp 1,283,730,000
TOTAL
 PANORAMA HIJAU
LAPORAN POSISI KEUANGAN
Mei +(%#
 Per&engapan 'oo ASE Rp 4,000,000 Utang Penge$a&ian #an
"suransi di$a%ar di 
Tua Rp 4,800,000
Persediaan Rp 535,000,000
ASET L
Periraan !arangANCAR
Retur Rp 15,200,000
Kas Rp 84,230,000 Utang Usaha
''". "?' .":"R Rp 80,680,000
Piutang U saha Rp 247,450,000 Utang 
a-i ASET TIDAK LANCAR
Pera&atan ' oo Rp 56,500,000
" Pen%usutan Pera&atan +Rp 70,700,000
''". "?' '#"K .":"R Rp 48,800,000

EKUITAS
PEMILIK
Moda&, .ina
'a&isa
''". ?KU'"

TOTAL LIA)ILITAS
TOTAL R" %$'&1$2&($(((
ASET DAN EKUITAS
 $a&ian #ana
000,000 Utang PengeLIA)ILITAS
800,000
000,000
LIA)ILITAS JA
,200,000 NGK
ng Usaha
680,000
Utang 
R

''". ."!.'"

EKUITAS
PEMILIK
Moda&, .ina
a&isa
''". ?KU'"
 

PENDEK
 Rp 63,150,000
Rp 13,600,000
Rp 2,000,000
Rp

Rp

Rp

R"
%
$
'
&
1
$
2
&
(
$
(
(
(