TEMPLETE LAPORAN KEUANGAN INI DIBUAT UNTUK MEMUDAHKAN PELAKU

UMKM DALAM MELAKUKAN PEMBUKUAN BISNIS

VIDEO PEMBUATAN BESERTA TUTORIAL PENGISIAN TEMPLETE LAPORAN KEUANGAN INI SUDAH SAYA
UPLOAD DI YOUTUBE DENGAN LINK BERIKUT:

https://www.youtube.com/watch?v=LeTFv8tFtAs&list=PLi1NMdGmWlaIJJ6WaLdCvuFYILVSw6VLs

APABILA TEMEN-TEMEN MEMERLUKAN JASA PEMBUATAN LAPORAN KEUANGAN BISNIS, KAMI

SIAP MEMBANTU. SILAKAN WA KE NOMOR 085840093544 (RIZKI).
TERIMA KASIH SEMOGA BERMANFAAT, MAJU TERUS UMKM INDONESIA!
*DILARANG MEMPERJUALBELIKAN TEMPLETE / ISI FORMAT INI TANPA SEIZIN KAMI!

SALAM,
MUHAMMAD RIZKI ARFIAN, S.E.
 POTONGAN
CHECK TANGGAL TRANSAKSI KAS PENJUALAN
PENJUALAN
OK TOTAL 7,850,000 850,000 -
SALDO 11,000,000
OK 15/7/21 PENJUALAN INSTALASI HIDROPONIK 850,000 850,000
OK 15/7/21 PEMBAYARAN LISTRIK (1,000,000)
OK 16/7/21 PEMBELIAN PACKAGING (3,000,000)
OK
OK
OK
OK
OK
OK
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OK
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BIAYA GAJI BIAYA BIAYA BIAYA BIAYA
BIAYA SEWA BIAYA LEGAL
KANTOR UTILITAS MARKETING TRANSPORT OPERASIONAL
- (1,000,000) - - - - -

(1,000,000)
 PENDAPATAN
BIAYA LAIN- BIAYA DILUAR PEMBELIAN PEMBELIAN
BIAYA CSR DILUAR BIAYA PAJAK
LAIN USAHA BAHAN BAKU PACKAGING
- - USAHA - - - - (3,000,000)

(3,000,000)
PEMBELIAN BIAYA GAJI PENERIMAAN BELI ASET
BANK 1 BANK 2 BANK 3
BOP PRODUKSI PIUTANG (MESIN, DLL)
- - - - - - -
HUTANG HUTANG SETORAN
USAHA PEMILIK MODAL
- - -
 POTONGAN
CHECK TANGGAL TRANSAKSI BANK 1 PENJUALAN
PENJUALAN
OK TOTAL 14,970,000 - -
SALDO 15,000,000
OK 30/7/21 PEMBAYARAN BIAYA ADMIN BANK (30,000)
OK
OK
OK
OK
OK
OK
OK
OK
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BIAYA GAJI BIAYA BIAYA BIAYA BIAYA
BIAYA SEWA BIAYA LEGAL
KANTOR UTILITAS MARKETING TRANSPORT OPERASIONAL
- - - - - - -
 PENDAPATAN
BIAYA LAIN- BIAYA DILUAR PEMBELIAN PEMBELIAN
BIAYA CSR DILUAR BIAYA PAJAK
LAIN USAHA BAHAN BAKU PACKAGING
- - USAHA - (30,000) - - -

(30,000)
PEMBELIAN BIAYA GAJI PENERIMAAN BELI ASET
KAS BANK 2 BANK 3
BOP PRODUKSI PIUTANG (MESIN, DLL)
- - - - - - -
HUTANG HUTANG SETORAN
USAHA PEMILIK MODAL
- - -
 POTONGAN
CHECK TANGGAL TRANSAKSI BANK 2 PENJUALAN
PENJUALAN
OK TOTAL - - -
SALDO -
OK
OK
OK
OK
OK
OK
OK
OK
OK
OK
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OK
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OK
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OK
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BIAYA GAJI BIAYA BIAYA BIAYA BIAYA
BIAYA SEWA BIAYA LEGAL
KANTOR UTILITAS MARKETING TRANSPORT OPERASIONAL
- - - - - - -
 PENDAPATAN
BIAYA LAIN- BIAYA DILUAR PEMBELIAN PEMBELIAN
BIAYA CSR DILUAR BIAYA PAJAK
LAIN USAHA BAHAN BAKU PACKAGING
- - USAHA - - - - -
PEMBELIAN BIAYA GAJI PENERIMAAN BELI ASET
KAS BANK 1 BANK 3
BOP PRODUKSI PIUTANG (MESIN, DLL)
- - - - - - -
HUTANG HUTANG SETORAN
USAHA PEMILIK MODAL
- - -
 POTONGAN
CHECK TANGGAL TRANSAKSI BANK 3 PENJUALAN
PENJUALAN
OK TOTAL - - -
SALDO -
OK
OK
OK
OK
OK
OK
OK
OK
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OK
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BIAYA GAJI BIAYA BIAYA BIAYA BIAYA
BIAYA SEWA BIAYA LEGAL
KANTOR UTILITAS MARKETING TRANSPORT OPERASIONAL
- - - - - - -
 PENDAPATAN
BIAYA LAIN- BIAYA DILUAR PEMBELIAN PEMBELIAN
BIAYA CSR DILUAR BIAYA PAJAK
LAIN USAHA BAHAN BAKU PACKAGING
- - USAHA - - - - -
PEMBELIAN BIAYA GAJI PENERIMAAN BELI ASET
KAS BANK 1 BANK 2
BOP PRODUKSI PIUTANG (MESIN, DLL)
- - - - - - -
HUTANG HUTANG SETORAN
USAHA PEMILIK MODAL
- - -
TANGGAL TIPE PELANGGAN PELANGGAN AREA NAMA PRODUK
17/07/21 MARKETPLACE FB RATRI JOGJA INSTALASI HIDROPONIK 1X4M
 TOTAL

TIPE PELANGGAN
AGEN
DISTRIBUTOR
RESELLER
END USER OFFLINE
MARKETPLACE FB
SHOPEE
TOKOPEDIA
BUKALAPAK
QTY SATUAN HARGA SATUAN SUB TOTAL POTONGAN ONGKIR TOTAL
1 SET 850,000 850,000 20,000 870,000
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
- -
1 850,000 - 20,000 870,000
STATUS PIUTANG
PAID -
 - -

STATUS
PAID
UNPAID
BAHAN BAKU
PERSEDIAAN AWAL
KETERANGAN SATUAN
QTY HARGA TOTAL
ELBOW 2 INCH PCS 20 5,500 110,000

TOTAL 110,000
TOTAL BAHAN BAKU YANG DIGUNAKAN UTK PRODUKSI

TOTAL BIAYA TENAGA KERJA LANGSUNG

NAMA UPAH HARIAN JML HARI UPAH SEBULAN
ANDO 80,000 25 2,000,000
TOTAL BIAYA TENAGA KERJA PRODUKSI 2,000,000

TOTAL BIAYA OVERHEAD PABRIK

PERSEDIAAN AWAL
KETERANGAN SATUAN
QTY HARGA TOTAL
LEM ISARPLAS PCS 2 7,000 14,000

TOTAL 14,000
TOTAL BIAYA OVERHEAD PABRIK

PERHITUNGAN BIAYA PRODUKSI

TOTAL BAHAN BAKU YANG DIGUNAKAN UTK PRODUKSI 330,000
TOTAL BIAYA TENAGA KERJA PRODUKSI 2,000,000
TOTAL BIAYA OVERHEAD PABRIK 28,000
TOTAL BIAYA PRODUKSI 2,358,000

BARANG SETENGAH JADI

PERSEDIAAN AWAL
KETERANGAN SATUAN
QTY HPP TOTAL
RAK INSTALASI 1MX4 TINGKAT SET 1 200,000 200,000

TOTAL 200,000

PERHITUNGAN HARGA POKOK PRODUKSI (COGM)

TOTAL BIAYA PRODUKSI 2,358,000
TOTAL PERSEDIAAN BARANG SETENGAH JADI AWAL 200,000
TOTAL PERSEDIAAN BARANG SETENGAH JADI AKHIR -
TOTAL HARGA POKOK PRODUKSI (COGM) 2,558,000
BARANG JADI
PERSEDIAAN AWAL
KETERANGAN SATUAN
QTY HPP TOTAL
INSTALASI HIDROPONIK 1MX4 TINGKAT SET 2 280,000 560,000

TOTAL 560,000
TOTAL HARGA POKOK PENJUALAN (COGS)

HARGA POKOK PENJUALAN ACUAN

ACUAN
BARANG TERJUAL JUMLAH TERJUAL SATUAN
HPP SATUAN TOTAL
INSTALASI HIDROPONIK 1MX4 TINGKAT 1 SET 300,000 300,000
0 -
0 -
0 -
0 -
0 -
0 -
0 -
TOTAL 300,000
 PEMBELIAN PERSEDIAAN AKHIR
QTY HARGA TOTAL QTY HARGA TOTAL
50 5,500 275,000 10 5,500 55,000

275,000 55,000
330,000
 PEMBELIAN PERSEDIAAN AKHIR
QTY HARGA TOTAL QTY HARGA TOTAL
2 7,000 14,000 - 7,000 -

14,000 -
28,000

PERSEDIAAN AKHIR
QTY HARGA TOTAL
- 200,000 -

-
 PEMBELIAN + PRODUKSI PERSEDIAAN AKHIR
QTY HARGA TOTAL QTY HARGA TOTAL
1 280,000 280,000

2,558,000 280,000
2,838,000

RINCIAN HPP HPP REAL PER EFISIENSI

PERSENTASE
REAL SATUAN PER SATUAN
100% 2,838,000 2,838,000 (2,538,000)
0% - #DIV/0! #DIV/0!
0% - #DIV/0! #DIV/0!
0% - #DIV/0! #DIV/0!
0% - #DIV/0! #DIV/0!
0% - #DIV/0! #DIV/0!
0% - #DIV/0! #DIV/0!
0% - #DIV/0! #DIV/0!
100% 2,838,000
DAFTAR ASET DAN PENYUSUTAN
31 JULI 2021

BULAN TAHUN UMUR HARGA BEBAN DEPRESIASI

NO JENIS ASET JUMLAH
PEROLEHAN PEROLEHAN EKONOMIS PEROLEHAN JULI 2021 AGUSTUS 2021
MESIN PRODUKSI
1 MESIN GERINDA POTONG 10 JANUARI 2021 96 1 800,000 58,333
2
3
4
5
6
7
8
TOTAL MESIN 1 800,000 58,333 -

BANGUNAN
1
2
3
TOTAL BANGUNAN 0 - - -

KENDARAAN
1
2
3
4
5
TOTAL KENDARAAN 0 - - -

PERALATAN
1
2
3
4
5
6
TOTAL PERALATAN 0 - - -

ASET TIDAK BERWUJUD

1
2
3
4
5
6
TOTAL ASET TIDAK BERWUJUD 0 - - -

TOTAL 800,000 58,333 -

 BEBAN DEPRESIASI & AMORTISASI TOTAL BEBAN AKUM.
NILAI BUKU KETERANGAN
SEPTEMBER 2021 OKTOBER 2021 NOVEMBER 2021 DESEMBER 2021 DEPRESIASI DEPRESIASI

58,333 58,333 741,667

- - -
- - -
- - -
- - -
- - -
- - -
- - -
- - - - 58,333 58,333 741,667

- - - - - - -

- - - - - - -
- - - - - - -

- - - - - - -

- - - - 58,333 58,333 741,667

LAPORAN PIUTANG USAHA

NOTE: DEBET MEMBERIKAN PIUTANG KE CUST

KREDIT PELUNASAN PIUTANG DARI CUST

CUSTOMER : SUPERINDO
TANGGAL KETERANGAN DEBET KREDIT SALDO
SALDO PIUTANG 2,000,000
24 JULI 21 PELUNASAN PIUTANG 2,000,000 -
27 JULI 21 PENJUALAN KREDIT 3,000,000 3,000,000
30 JULI 21 PENJUALAN KREDIT 1,500,000 4,500,000

CUST : INDOMARET
TANGGAL KETERANGAN DEBET KREDIT SALDO
SALDO PIUTANG -
-
-
-

CUST :
TANGGAL KETERANGAN DEBET KREDIT SALDO
-
-
-
-

CUST :
TANGGAL KETERANGAN DEBET KREDIT SALDO
-
-
-
-

CUST :
TANGGAL KETERANGAN DEBET KREDIT SALDO
-
-
-
-

CUST :
TANGGAL KETERANGAN DEBET KREDIT SALDO
-
-
-
 -

LAPORAN HUTANG USAHA

NOTE: DEBET PELUNASAN UTANG USAHA KE SUPPLIER

KREDIT PEMBERIAN HUTANG DARI SUPPLIER

SUPPLIER : TB GIRIARTO
TANGGAL KETERANGAN DEBET KREDIT SALDO
SALDO HUTANG 500,000
24 JULI 21 MEMBAYAR HUTANG 500,000 -
27 JULI 21 PEMBERIAN HUTANG DARI SUPPLIER 600,000 600,000

SUPPLIER :
TANGGAL KETERANGAN DEBET KREDIT SALDO
SALDO HUTANG -
-
-

SUPPLIER :
TANGGAL KETERANGAN DEBET KREDIT SALDO
SALDO HUTANG -
-
-

SUPPLIER :
TANGGAL KETERANGAN DEBET KREDIT SALDO
SALDO HUTANG -
-
-
SUPPLIER :
TANGGAL KETERANGAN DEBET KREDIT SALDO
SALDO HUTANG -
-
-

SUPPLIER :
TANGGAL KETERANGAN DEBET KREDIT SALDO
SALDO HUTANG -
-
-
 KEBUN TANI HIDROPONIK
LAPORAN LABA RUGI
31 JULI 2021

PENDAPATAN
PENJUALAN INSTALASI HIDROPONIK 850,000
POTONGAN PENJUALAN -
TOTAL PENDAPATAN 850,000

HARGA POKOK PENJUALAN

HPP INSTALASI HIDROPONIK 2,838,000
TOTAL HPP 2,838,000
LABA (RUGI) KOTOR (1,988,000) -234%

BIAYA USAHA
BIAYA GAJI KANTOR -
BIAYA UTILITAS 1,000,000
BIAYA MARKETING -
BIAYA SEWA -
BIAYA TRANSPORT -
BIAYA OPERASIONAL -
BIAYA LEGAL -
BIAYA CSR -
BIAYA DEPRESIASI & AMORTISASI 58,333
BIAYA LAIN-LAIN -
TOTAL BIAYA USAHA 1,058,333

LABA OPERASIONAL (3,046,333) -358%

PENDAPATAN DAN BIAYA DILUAR USAHA

PENDAPATAN DILUAR USAHA 20,000
BIAYA DILUAR USAHA 30,000

LABA SEBELUM PAJAK (3,056,333)

BIAYA PAJAK 4,250

LABA BERSIH (3,060,583) -360%

 KEBUN TANI HIDROPONIK
LAPORAN NERACA
PER 31 JULI 2021

ASET
ASET LANCAR HUTANG
KAS 7,850,000 HUTANG JANGKA PENDEK
BANK 1 14,970,000
BANK 2 -
BANK 3 - TOTAL HUTANG JANGKA PENDEK
PIUTANG USAHA 4,500,000
PERSEDIAAN 335,000 HUTANG JANGKA PANJANG

TOTAL ASET LANCAR 27,655,000 TOTAL HUTANG JANGKA PANJANG

TOTAL HUTANG

ASET TETAP
MESIN PRODUKSI 800,000 EKUITAS
BANGUNAN -
KENDARAAN -
PERALATAN -
ASET TIDAK BERWUJUD - TOTAL EKUITAS
AKUMULASI DEPRESIASI & AMORTISASI (58,333)
TOTAL ASET TETAP 741,667

TOTAL ASET 28,396,667 TOTAL HUTANG DAN EKUITAS

NI HIDROPONIK
AN NERACA
1 JULI 2021

HUTANG
HUTANG JANGKA PENDEK
HUTANG USAHA 600,000
HUTANG PEMILIK
TOTAL HUTANG JANGKA PENDEK 600,000

HUTANG JANGKA PANJANG

HUTANG JANGKA PANJANG LAINNYA -
TOTAL HUTANG JANGKA PANJANG -
TOTAL HUTANG 600,000

EKUITAS
MODAL PEMILIK 50,000,000
LABA/RUGI TAHUN BERJALAN -
LABA/RUGI BULAN BERJALAN (3,060,583)
TOTAL EKUITAS 46,939,417

TOTAL HUTANG DAN EKUITAS 47,539,417

19,142,750
RASIO PROFITABILITAS

RETURN ON EQUITY LABA OPERASIONAL (3,046,333)

= X 100% X 100% = -6%
(ROE) JUMLAH EKUITAS 46,939,417

RETURN ON ASSET LABA OPERASIONAL (3,046,333)

= X 100% X 100% = -11%
(ROA) JUMLAH ASET 28,396,667

GROSS PROFIT RATIO LABA KOTOR (1,988,000)

= X 100% X 100% = -234%
PENJUALAN 850,000

OPERATING PROFIT RATIO LABA OPERASIONAL (3,046,333)

= X 100% X 100% = -358%
PENJUALAN 850,000

NET PROFIT RATIO LABA BERSIH (3,060,583)

= X 100% X 100% = -360%
PENJUALAN 850,000

RASIO LIKUIDITAS

CURRENT RATIO ASET LANCAR 27,655,000

= = 46.09
RASIO LANCAR UTANG JANGKA PENDEK 600,000

QUICK RATIO ASET LANCAR - PERSEDIAAN 27,320,000

= = 45.53
RASIO CEPAT UTANG JANGKA PENDEK 600,000

CASH RATIO KAS DAN SETARA KAS 22,820,000

= = 38.03
RASIO KAS UTANG JANGKA PENDEK 600,000
RASIO SOLVABILITAS

DEBT TO EQUITY RATIO JUMLAH HUTANG 600,000

= = 0.01
(DER) JUMLAH EKUITAS 46,939,417

DEBT TO ASSET RATIO JUMLAH HUTANG 600,000

= X 100% X 100% = 2%
(DAR) JUMLAH ASET 28,396,667