LAPORAN LABA RUGI

PT. MUAZARAH
INCOME STATEMENT
For The Year Ended, Dec, 31,2019
Sales Rp 12,245,120,000
Sales Discount -Rp 179,933,760
Sales Return and Allowances -Rp 302,600,000
NET SALES Rp 11,762,586,240

Cost of Merchandise Sold Rp 8,735,124,350

Purchases Discount -Rp 98,000,000
COGS Rp 8,637,124,350
GROSS PROVIT Rp 3,125,461,890
Operating Expense :
Utilities Expenses -Rp 38,020,000
Office Supplies Expense -Rp 259,316,500
Doubtful Debts
Spoiladge Expense -Rp 23,920,000
Dep Expense Building -Rp 45,000,000
Dep Expense Vehicles -Rp 34,578,125
Dep Equipment -Rp 45,000,000
Insurance Expense -Rp 37,440,000
Rent Expense -Rp 71,500,000
Wages And Salaries -Rp 410,280,000
Advertising Expense -Rp 15,872,900
Other Operating Expense -Rp 29,079,250
AMOUNT -Rp 1,010,006,775
OPERATING PROCH
Other Income Expense :
Interest Income Rp 13,919,160
Freight Coolected
Late Fees Collected
Devidend Income
AMOUNT Rp 13,919,160
Other Expense :
Gain (Loss) on sales Of Fixed -Rp 37,500,000
Assets
Interest Expense -Rp 21,777,888
Bank Service Charge -Rp 2,328,800
AMOUNT -Rp 61,606,688
TOTAL OTHER INCOME EX -Rp 47,687,528
EARNING BEFORE TAXES
Income Taxes Expense Article 4(2) -Rp 8,884,240

Income Taxes Expense

AMOUNT -Rp 8,884,240 -Rp 8,884,240

EARNING AFTER TAX Rp 2,058,883,347

LAPORAN PERUBAHAN EKUITAS
PT. MUAZARAH
INCOME STATEMENT
For The Year Ended, December, 31 2019
Description Capital Stock Additional Paid in Capital

Balance Sheet at December 2018 Rp 245,000,000

Rp 940,080,000
Issuance Capital Rp 312,000,000 Rp 60,000,000

Net Income

Dividen

Balance Sheet at December 31 2019 Rp 1,252,080,000 Rp 305,000,000

31 2019
Retain Earning Total

Rp 1,405,280,642 Rp 2,590,360,642

Rp 372,000,000

Rp 2,058,883,347 Rp 2,058,883,347
-Rp 315,000,000 -Rp 315,000,000

Rp 3,149,163,989 Rp 4,706,243,989
 PT. MUAZARAH
BALANCE SHEET
AS AT DECEMBER 31 2019 DAN 2018

Asset 2019 2018 Liabilitis Equities

Current Asset Current Liabilities

Cash In Bank BNI Rp 171,614,000 Account Payable

Rp 283,409,514
Petty Cash Rp 6,600,000 ACCRUED EXPENSE
Rp 9,548,600
Account Receivable VAT out
Rp 1,808,556,000 Rp 552,816,892
Allowance of Doubful Debt -Rp 55,000,000 -Rp 96,240,400 Incoe Taxes Payable (21)

Merchandise Inventory Rp 276,560,000 Income Taxes 23 Payable

Rp 362,709,000
Office Supplies Rp 10,000,000 Income Taxes Payable 25
Rp 800,000
Prepaid Insurance Rp 17,440,000 Deviden Payable
Rp -
Prepaid Rent Rp 15,000,000
Rp 6,500,000
VAT In Rp 65,765,000 Amount
Rp 147,951,500
Prepaid Income Taxes Long Term Debts
Rp 108,631,600
Bank Jateng Loan

Equitas

Amount Rp 1,019,555,492 Capital Stock

Rp 2,673,106,214
Non Current Asset Additional Paid in Capital

Invesment Rp 321,006,000 Retaind earning

Rp 986,425,000
Land Rp 2,000,000,000 AMOUNT
Rp 2,000,000,000
Building Rp 900,000,000
Rp 900,000,000
Acc Depr Building -Rp 180,000,000
-Rp 183,750,000
Vehicles Rp 300,000,000
Rp 19,500,000
Acc Depr Vehicle
-Rp 203,125 -Rp 112,500,000
Equipment Rp 180,000,000
Rp 180,000,000
Acc Depr Equipment -Rp 90,000,000
-Rp 93,750,000
Amount Rp 3,318,506,000
Rp 3,808,221,875
Total Aset
Rp 6,481,328,089 Rp 4,338,061,492
Total Liabilities & Equitas
 2019 2018

Rp 993,447,500 Rp 920,761,250
Rp 2,150,000
Rp 8,070,000
Rp 90,650,000
Rp 189,102,000
Rp 2,576,000
Rp 2,749,000
Rp - -

Rp 9,875,600 Rp 15,000,000

Rp 315,000,000 Rp 74,094,200

Rp 1,518,244,100 Rp 1,105,231,450

Rp 256,840,000 Rp 642,469,400

Rp 1,252,080,000
Rp 940,080,000
Rp 245,000,000
Rp 305,000,000
Rp 1,405,280,642
Rp 3,149,163,989
Rp 4,963,083,989 Rp 2,590,360,642

Rp 6,481,328,089 Rp 4,338,061,492
 PT. MUAZARAH
CASH FLOW STATEMENT
AS AT DECEMBER 31 2019

OPERATING ACTIVITIES
EARNING AFTER TAX Rp 2,058,883,347
Doubtful Debts
Deprecetion Expense
Building
Rp 45,000,000
Depreciation Expense
Vehicles
Rp 34,578,125
Deprecetion
Equipment
Rp 45,000,000
Gain (Loss) on sales Of Rp 37,500,000
Fixed Assets
Account Receivable -Rp 1,255,739,108
Merchandise Inventory
-Rp 41,240,400
Office Supplies -Rp 86,149,000
Prepaid Insurance Rp 9,200,000
Prepaid Rent Rp 17,440,000
VAT In Rp 8,500,000
Account Payable Rp 72,686,250
ACCRUED EXPENSE Rp 5,920,000
VAT out Rp 98,452,000
Income Taxes Payable
(21)
Rp 173,000
Income Taxes Payable
25
-Rp 5,124,400
Deviden Payable
Net Cash Flow Rp 1,045,079,814
Operating Activities
INVESTING ACTIVITIES

Purchases Invesment
-Rp 665,419,000
Sales Of Vechicle Rp 150,000,000
Purchases Vechicle -Rp 19,500,000
Net Cash Flow Used -Rp 534,919,000
to Investing Activities

FINANCING ACTIVITIES
Cash Payment Bank
Loan
-Rp 385,629,400
Isuance Capital Stock Rp 312,000,000
(emisi)
Isuance Capital Stock Rp 60,000,000
(egio)
Payment of Dividend -Rp 240,905,800

Net Cash Flow From -Rp 254,535,200

Financing Activities

Cange Cash & Rp 255,625,614

Equivalent Cash
Cash & Equivalent
Cash, Des 31 2018
Rp 178,214,000
Cash & Equivalent
Cash, Des 31 2019
Rp 433,839,614
 PT. MUAZARAH
Memorial Journal (CLOSING ENTRY)

DATE DOC NO DESCRIPTION REF DEBIT

31-Dec Sales Rp 12,245,120,000
Purchases Discount Rp 98,000,000
Interest Income Rp 13,919,160
Income Summary

31-Dec Income Summary Rp 10,298,155,813

Sales Discount
Sales Return and Allowances
Cost of Merchandise Sold
Utilities Expenses
Office Supplies Expense
Doubtful Debts
Spoiladge Expense
Dep Expense Building
Dep Expense Vehicles
Dep Equipment
Insurance Expense
Rent Expense
Wages And Salaries
Advertising Expense
Other Operating Expense
Gain (Loss) on sales Of Fixed Assets
Interest Expense
Bank Service Charge
Income Taxes Expense Article 4(2)
Income Taxes Expense

31-Dec Income Summary Rp 2,058,883,347

Retained Earning

31-Dec Retained Earning Rp 315,000,000

Devidend

Rp 25,029,078,320
CREDIT

Rp 12,357,039,160

Rp 179,933,760
Rp 302,600,000
Rp 8,735,124,350
Rp 38,020,000
Rp 259,316,500

Rp 23,920,000
Rp 45,000,000
Rp 34,578,125
Rp 45,000,000
Rp 37,440,000
Rp 71,500,000
Rp 410,280,000
Rp 15,872,900
Rp 29,079,250
Rp 37,500,000
Rp 21,777,888
Rp 2,328,800
Rp 8,884,240

Rp 2,058,883,347

Rp 315,000,000

Rp 25,029,078,320
 Account Cash In Bank General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance 381,157,614
31 AJE 97,748,100 283,409,514

Account Petty Cash General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 10,000,000
Balance
31 AJE 451,400 9,548,600

-
-
-

Account Account Receipable General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance 1,708,556,000
31 AJE 100,000,000 1,808,556,000

Account Allowance of Doubful Debt General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance

-
-
-

Account Merchandise Inventory General Ledger

Date Descriptio Ref Debit Credit Balance

n Debit
Dec 1 Opening
Balance
362,709,000

Account Office Supplies General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance 10,242,500
31 AJE 9,442,500 800,000

Account Prepaid Insurance General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 3,120,000
Balance
31 AJE 3,120,000 -

-
-
 -

Account Prepaid Rent General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 6,500,000
Balance

-
-
-

Account VAT In General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
147,951,500

Account Prepaid Income Taxes General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 108,631,600
Balance

-
-
-

Account Invesment General Ledger

 Date Descripti Ref Debit Credit Balance
on Debit
Dec 1 Opening 986,425,000
Balance

-
-
-

Account Land General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 2,000,000,000
Balance

-
-
-

Account Building General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 900,000,000
Balance

-
-
-

Account Acc Depr Building General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
31 AJE 3,750,000
 -
-
-

Account Vehicles General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 19,500,000
Balance

-
-
-

Account Acc Depr Vehicle General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
31 AJE 203,125

Account Equipment General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 180,000,000
Balance
-

-
-
-

Account Acc Depr Equipment General Ledger

 Account Acc Depr Equipment General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
31 AJE 3,750,000

Account Account Payable General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance

-
-

Account ACCRUED EXPENSE General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
31 AJE 5,200,000

-
-

Account VAT out General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
 -
-

Account Incoe Taxes Payable (21) General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
31 AJE 900,000

-
-

Account Income Taxes 23 Payable General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance

-
-

Account Income Taxes Payable 25 General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance

-
-
 Account Deviden Payable General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance

-
-

Account Bank JABAR Loan General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance

-
-

Account Capital Stock General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance

-
-

Account Dividend General Ledger

Date Descripti Ref Debit Credit Balance

on
 Date Descripti Ref Debit Credit
on Debit
Dec 1 Opening 315,000,000
Balance
31 CE 315,000,000 -

Account Additional Paid in Capital General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance

-
-

Account Retained Ernaing General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
31 CE 2,058,883,347
31 CE 315,000,000

-
-

Account Income Summary General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
31 CE 12,357,039,160
31 CE 10,298,155,813
31 CE 2,058,883,347
 -
-

Account Sales General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
31 CE 12,245,120,000

-
-

Account Sales Discount General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 179,933,760
Balance
31 CE 179,933,760 -

-
-

Account Sales Return and Allowances General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance 302,600,000
31 CE 302,600,000 -

-
-

Account Cost of Merchandise Sold General Ledger

 Date Descripti Ref Debit Credit Balance
on Debit
Dec 1 Opening
Balance 8,735,124,350
31 CE 8,735,124,350 -

-
-

Account Purchases Discount General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
31 CE 98,000,000

-
-

Account Utilities Expenses General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 35,420,000
Balance
31 AJE 2,600,000 38,020,000
31 CE 38,020,000 -

-
-

Account Office Supplies Expense General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 249,874,000
Balance
31 AJE 9,442,500 259,316,500
31 CE 259,316,500 -

-
-

Account Doubtful Debts General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance

-
-

Account Spoiladge Expense General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 23,920,000
Balance
31 CE 23,920,000 -

-
-

Account Deprecetion Expense Building General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 41,250,000
Balance
31 AJE 3,750,000 45,000,000
31 CE 45,000,000 -

-
 -

Account Depreciation Expense Vehicles General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 34,375,000
Balance
31 AJE 203,125 34,578,125
31 CE 34,578,125 -

-
-

Account Deprecetion Equipment General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 41,250,000
Balance
31 AJE 3,750,000 45,000,000
31 CE 45,000,000 -

-
-

Account Insurance Expense General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 34,320,000
Balance
31 AJE 3,120,000 37,440,000
31 CE 37,440,000 -

-
-

Account Rent Expense General Ledger

Date Descripti Ref Debit Credit Balance

on
 Date Descripti Ref Debit Credit
on Debit
Dec 1 Opening 71,500,000
Balance
31 CE 71,500,000 -

-
-

Account Wages And Salaries General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 406,780,000
Balance
31 AJE 3,500,000 410,280,000
31 CE 410,280,000 -

-
-

Account Advertising Expense General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 15,720,000
Balance
31 AJE 152,900 15,872,900
31 CE 15,872,900 -

-
-

Account Other Operating Expense General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance 28,780,750
31 AJE 298,500 29,079,250
31 CE 29,079,250 -
 -
-

Account Interest Income General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
31 AJE 2,543,900
31 CE 13,919,160

-
-

Account Freight Coolected General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance

-
-

Account Late Fees Collected General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance

-
-

Account Devidend Income General Ledger

 Date Descripti Ref Debit Credit Balance
on Debit
Dec 1 Opening
Balance

-
-

Account Gain (Loss) on sales Of Fixed Assets General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 37,500,000
Balance
31 CE 37,500,000 -

-
-

Account Interest Expense General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 21,777,888
Balance
31 CE 21,777,888 -

-
-

Account Bank Service Charge General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 2,164,800
Balance
31 AJE 164,000 2,328,800
31 CE 2,328,800 -
 -
-

Account Income Taxes Expense Article 4(2) General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 8,756,240
Balance
31 AJE 128,000 8,884,240
31 CE 8,884,240 -

-
-

Account Income Taxes Expense General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 8,756,240
Balance

-
-
 Account
number
11100
Balance
kredit

Account
number
11200
Balance
kredit

Account
number
11300
Balance
kredit

Account
number
11400
Balance
kredit
 55,000,000

Account number

11500
Balance
kredit

Account
number
11600
Balance
kredit

Account
number
11700
Balance
kredit
 Account
number
11800
Balance
kredit

Account
number
11900
Balance
kredit

Account
number
11902
Balance
kredit

Account
number
12100
Balance
kredit

Account
number
13100
Balance
kredit

Account
number
13200
Balance
kredit

Account
number
13201
Balance
kredit
180,000,000

183,750,000
 Account
number
13300
Balance
kredit

Account
number
13301
Balance
kredit

203,125

Account
number
13400
Balance
kredit

Account
number
 13401
Balance
kredit
90,000,000

93,750,000

Account
number
21100
Balance
kredit

993,447,500

Account
number
21200
Balance
kredit

2,870,000
8,070,000

Account
number
21300
Balance
kredit

189,102,000
 Account
number
21302
Balance
kredit
1,849,000

2,749,000

Account
number
21303
Balance
kredit
-

Account
number
21304
Balance
kredit
9,875,600
 Account
number
21305
Balance
kredit
315,000,000

Account
number
22100
Balance
kredit
256,840,000

Account
number
31100
Balance
kredit

1,252,080,000

Account
number
31200
Balance
 kredit

Account
number
31300
Balance
kredit
305,000,000

Account
number
31400
Balance
kredit
1,405,280,642

3,464,163,989
3,149,163,989

Account
number
31500
Balance
kredit
-

12,357,039,160
2,058,883,347
-
 Account
number
41100
Balance
kredit

12,245,120,000
-

Account
number
41200
Balance
kredit
-

Account
number
41300
Balance
kredit
-

Account
number
51100
Balance
kredit
-

Account
number
51200
Balance
kredit
98,000,000

Account
number
61100
Balance
kredit

Account
number
61200
Balance
kredit
 Account
number
61300
Balance
kredit

Account
number
61400
Balance
kredit

Account
number
61501
Balance
kredit
 Account
number
61502
Balance
kredit

Account
number
61503
Balance
kredit

Account
number
61600
Balance
kredit

Account
number
61700
Balance
 kredit

Account
number
61800
Balance
kredit

Account
number
61900
Balance
kredit

Account
number
62000
Balance
kredit
 Account
number
81100
Balance
kredit
11,375,260

13,919,160
-

Account
number
81400
Balance
kredit

Account
number
81500
Balance
kredit

Account
number
81600
Balance
kredit

Account
number
81700
Balance
kredit

Account
number
82100
Balance
kredit

Account
number
82200
Balance
kredit
 Account
number
91400
Balance
kredit

Account
number
91450
Balance
kredit
Neraca Saldo Setelah Tutup Buku
PT. MUAZAAH
CLOSING BALANCE
December 31,2016

NO Account Account Title

DEBIT KREDIT

11,100 Cash In Bank BNI

Rp 283,409,514
11200 Petty Cash
Rp 9,548,600
11300 Account Receivable
Rp 1,808,556,000
11400 Allowance of Doubful Debt Rp 55,000,000

11500 Merchandise Inventory

Rp 362,709,000
11600 Office Supplies
Rp 800,000
11700 Prepaid Insurance
Rp -
11800 Prepaid Rent
Rp 6,500,000
11900 VAT In
Rp 147,951,500
11902 Prepaid Income Taxes
Rp 108,631,600
12100 Invesment
Rp 986,425,000
13100 Land
Rp 2,000,000,000
13200 Building
Rp 900,000,000
13201 Acc Depr Building
Rp 183,750,000
13300 Vehicles
Rp 19,500,000
13301 Acc Depr Vehicle
Rp 203,125
13400 Equipment
Rp 180,000,000
13401 Acc Depr Equipment
Rp 93,750,000
21100 Account Payable
Rp 993,447,500
21200 ACCRUED EXPENSE
Rp 8,070,000
21300 VAT out
Rp 189,102,000
21302 Incoe Taxes Payable (21)
Rp 2,749,000
21303 Income Taxes 23 Payable

21304 Income Taxes Payable 25 Rp 9,875,600

21305 Deviden Payable Rp 315,000,000

22100 Bank JABAR Loan Rp 256,840,000
31100 Capital Stock Rp 1,252,080,000
31200 Dividend
31300 Additional Paid in Capital
Rp 305,000,000
31400 retained earnings
Rp 3,149,163,989
BALANCE Rp 6,814,031,214 Rp 6,814,031,214