Jurnal
Jurnal tidak seimbang tidak dapat diposting. Total debit selalu sama dengan total kredit.
Neraca Saldo
Rp2.632.842.000 = Rp2.632.842.000
Faktur grosir & katering (termin kredit)
30 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1100 Piutang Usaha | Rp69.437.000 | |
| 4000 Pendapatan Penjualan | Rp69.437.000 | |
| Total | Rp69.437.000 | Rp69.437.000 |
Penerimaan tagihan pelanggan
30 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp48.888.000 | |
| 1100 Piutang Usaha | Rp48.888.000 | |
| Total | Rp48.888.000 | Rp48.888.000 |
Bahan baku terpakai dalam produksi
30 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 5000 Bahan Baku | Rp53.911.000 | |
| 1200 Persediaan | Rp53.911.000 | |
| Total | Rp53.911.000 | Rp53.911.000 |
Penyusutan aset tetap bulanan
30 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6950 Beban Penyusutan | Rp4.000.000 | |
| 1590 Akumulasi Penyusutan | Rp4.000.000 | |
| Total | Rp4.000.000 | Rp4.000.000 |
Akrual PPh Final 0,5%
30 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 8000 Beban Pajak | Rp763.000 | |
| 2300 Utang Pajak | Rp763.000 | |
| Total | Rp763.000 | Rp763.000 |
Reklasifikasi bagian lancar utang jangka panjang
30 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 2500 Utang Bank Jangka Panjang | Rp168.000.000 | |
| 2200 Utang Bank Jangka Pendek | Rp168.000.000 | |
| Total | Rp168.000.000 | Rp168.000.000 |
Penjualan POS — 6 item
30 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp223.000 | |
| 4000 Pendapatan Penjualan | Rp223.000 | |
| 5000 Bahan Baku | Rp103.000 | |
| 1200 Persediaan | Rp103.000 | |
| Total | Rp326.000 | Rp326.000 |
Penjualan POS — 10 item
30 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp551.000 | |
| 4000 Pendapatan Penjualan | Rp551.000 | |
| 5000 Bahan Baku | Rp249.000 | |
| 1200 Persediaan | Rp249.000 | |
| Total | Rp800.000 | Rp800.000 |
Penjualan POS — 3 item
30 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp83.000 | |
| 4000 Pendapatan Penjualan | Rp83.000 | |
| 5000 Bahan Baku | Rp39.000 | |
| 1200 Persediaan | Rp39.000 | |
| Total | Rp122.000 | Rp122.000 |
Penjualan POS — 4 item
30 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1000 Kas | Rp70.000 | |
| 4000 Pendapatan Penjualan | Rp70.000 | |
| 5000 Bahan Baku | Rp28.000 | |
| 1200 Persediaan | Rp28.000 | |
| Total | Rp98.000 | Rp98.000 |
Penjualan POS — 8 item
30 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp835.000 | |
| 4000 Pendapatan Penjualan | Rp835.000 | |
| 5000 Bahan Baku | Rp377.000 | |
| 1200 Persediaan | Rp377.000 | |
| Total | Rp1.212.000 | Rp1.212.000 |
Penjualan POS — 16 item
30 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1000 Kas | Rp1.080.000 | |
| 4000 Pendapatan Penjualan | Rp1.080.000 | |
| 5000 Bahan Baku | Rp494.000 | |
| 1200 Persediaan | Rp494.000 | |
| Total | Rp1.574.000 | Rp1.574.000 |
Demo POS — penjualan ritel pekan 4
28 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp23.974.000 | |
| 4000 Pendapatan Penjualan | Rp23.974.000 | |
| Total | Rp23.974.000 | Rp23.974.000 |
Upah kru produksi (tenaga kerja langsung)
28 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 5100 Tenaga Kerja Langsung | Rp10.837.000 | |
| 1010 Bank | Rp10.837.000 | |
| Total | Rp10.837.000 | Rp10.837.000 |
Biaya pengiriman & pemenuhan pesanan
28 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 5300 Biaya Pengiriman | Rp3.845.000 | |
| 1010 Bank | Rp3.845.000 | |
| Total | Rp3.845.000 | Rp3.845.000 |
Penggajian — 18 karyawan
28 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6000 Beban Gaji | Rp39.262.000 | |
| 1010 Bank | Rp39.262.000 | |
| Total | Rp39.262.000 | Rp39.262.000 |
Pembayaran ke supplier
25 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 2000 Utang Usaha | Rp47.305.000 | |
| 1010 Bank | Rp47.305.000 | |
| Total | Rp47.305.000 | Rp47.305.000 |
Bunga pinjaman bank
25 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 7100 Beban Bunga | Rp2.250.000 | |
| 1010 Bank | Rp2.250.000 | |
| Total | Rp2.250.000 | Rp2.250.000 |
Pembayaran pokok pinjaman jangka pendek
25 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 2200 Utang Bank Jangka Pendek | Rp10.000.000 | |
| 1010 Bank | Rp10.000.000 | |
| Total | Rp10.000.000 | Rp10.000.000 |
Demo POS — penjualan ritel pekan 3
21 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp23.972.000 | |
| 4000 Pendapatan Penjualan | Rp23.972.000 | |
| Total | Rp23.972.000 | Rp23.972.000 |
Listrik, air & gas
20 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6200 Beban Listrik & Air | Rp7.750.000 | |
| 1010 Bank | Rp6.750.000 | |
| 2100 Biaya Yang Masih Harus Dibayar | Rp1.000.000 | |
| Total | Rp7.750.000 | Rp7.750.000 |
Pembayaran pajak ke DJP
15 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 2300 Utang Pajak | Rp1.050.000 | |
| 1010 Bank | Rp1.050.000 | |
| Total | Rp1.050.000 | Rp1.050.000 |
Demo POS — penjualan ritel pekan 2
14 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp23.972.000 | |
| 4000 Pendapatan Penjualan | Rp23.972.000 | |
| Total | Rp23.972.000 | Rp23.972.000 |
Sewa outlet & produksi
10 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6100 Beban Sewa | Rp10.332.000 | |
| 1010 Bank | Rp10.332.000 | |
| Total | Rp10.332.000 | Rp10.332.000 |
Pemasaran & promosi
10 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6300 Beban Pemasaran | Rp5.167.000 | |
| 1010 Bank | Rp5.167.000 | |
| Total | Rp5.167.000 | Rp5.167.000 |
Pengiriman & transportasi
10 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6400 Beban Transportasi | Rp3.873.000 | |
| 1010 Bank | Rp3.873.000 | |
| Total | Rp3.873.000 | Rp3.873.000 |
Perlengkapan kantor & kemasan
10 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6500 Beban Kantor | Rp1.723.000 | |
| 1010 Bank | Rp1.723.000 | |
| Total | Rp1.723.000 | Rp1.723.000 |
Jasa akuntan & hukum
10 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6600 Beban Jasa Profesional | Rp1.291.000 | |
| 1010 Bank | Rp1.291.000 | |
| Total | Rp1.291.000 | Rp1.291.000 |
Langganan POS & software
10 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6700 Beban Software | Rp774.000 | |
| 1010 Bank | Rp774.000 | |
| Total | Rp774.000 | Rp774.000 |
Pemeliharaan peralatan
10 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6800 Beban Pemeliharaan | Rp2.583.000 | |
| 1010 Bank | Rp2.583.000 | |
| Total | Rp2.583.000 | Rp2.583.000 |
Demo POS — penjualan ritel pekan 1
07 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp23.972.000 | |
| 4000 Pendapatan Penjualan | Rp23.972.000 | |
| Total | Rp23.972.000 | Rp23.972.000 |
Pembelian tepung, mentega & bahan (kredit)
05 Jun 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1200 Persediaan | Rp58.133.000 | |
| 2000 Utang Usaha | Rp58.133.000 | |
| Total | Rp58.133.000 | Rp58.133.000 |
Faktur grosir & katering (termin kredit)
31 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1100 Piutang Usaha | Rp66.404.000 | |
| 4000 Pendapatan Penjualan | Rp66.404.000 | |
| Total | Rp66.404.000 | Rp66.404.000 |
Penerimaan tagihan pelanggan
31 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp48.523.000 | |
| 1100 Piutang Usaha | Rp48.523.000 | |
| Total | Rp48.523.000 | Rp48.523.000 |
Bahan baku terpakai dalam produksi
31 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 5000 Bahan Baku | Rp53.167.000 | |
| 1200 Persediaan | Rp53.167.000 | |
| Total | Rp53.167.000 | Rp53.167.000 |
Penyusutan aset tetap bulanan
31 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6950 Beban Penyusutan | Rp4.000.000 | |
| 1590 Akumulasi Penyusutan | Rp4.000.000 | |
| Total | Rp4.000.000 | Rp4.000.000 |
Akrual PPh Final 0,5%
31 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 8000 Beban Pajak | Rp767.000 | |
| 2300 Utang Pajak | Rp767.000 | |
| Total | Rp767.000 | Rp767.000 |
Demo POS — penjualan ritel pekan 4
28 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp24.161.000 | |
| 4000 Pendapatan Penjualan | Rp24.161.000 | |
| Total | Rp24.161.000 | Rp24.161.000 |
Upah kru produksi (tenaga kerja langsung)
28 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 5100 Tenaga Kerja Langsung | Rp10.833.000 | |
| 1010 Bank | Rp10.833.000 | |
| Total | Rp10.833.000 | Rp10.833.000 |
Biaya pengiriman & pemenuhan pesanan
28 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 5300 Biaya Pengiriman | Rp3.793.000 | |
| 1010 Bank | Rp3.793.000 | |
| Total | Rp3.793.000 | Rp3.793.000 |
Penggajian — 18 karyawan
28 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6000 Beban Gaji | Rp39.029.000 | |
| 1010 Bank | Rp39.029.000 | |
| Total | Rp39.029.000 | Rp39.029.000 |
Pembayaran ke supplier
25 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 2000 Utang Usaha | Rp47.443.000 | |
| 1010 Bank | Rp47.443.000 | |
| Total | Rp47.443.000 | Rp47.443.000 |
Bunga pinjaman bank
25 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 7100 Beban Bunga | Rp2.250.000 | |
| 1010 Bank | Rp2.250.000 | |
| Total | Rp2.250.000 | Rp2.250.000 |
Pembayaran pokok pinjaman jangka pendek
25 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 2200 Utang Bank Jangka Pendek | Rp10.000.000 | |
| 1010 Bank | Rp10.000.000 | |
| Total | Rp10.000.000 | Rp10.000.000 |
Demo POS — penjualan ritel pekan 3
21 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp24.160.000 | |
| 4000 Pendapatan Penjualan | Rp24.160.000 | |
| Total | Rp24.160.000 | Rp24.160.000 |
Listrik, air & gas
20 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6200 Beban Listrik & Air | Rp7.703.000 | |
| 1010 Bank | Rp6.703.000 | |
| 2100 Biaya Yang Masih Harus Dibayar | Rp1.000.000 | |
| Total | Rp7.703.000 | Rp7.703.000 |
Demo POS — penjualan ritel pekan 2
14 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp24.160.000 | |
| 4000 Pendapatan Penjualan | Rp24.160.000 | |
| Total | Rp24.160.000 | Rp24.160.000 |
Sewa outlet & produksi
10 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6100 Beban Sewa | Rp10.271.000 | |
| 1010 Bank | Rp10.271.000 | |
| Total | Rp10.271.000 | Rp10.271.000 |
Pemasaran & promosi
10 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6300 Beban Pemasaran | Rp5.135.000 | |
| 1010 Bank | Rp5.135.000 | |
| Total | Rp5.135.000 | Rp5.135.000 |
Pengiriman & transportasi
10 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6400 Beban Transportasi | Rp3.851.000 | |
| 1010 Bank | Rp3.851.000 | |
| Total | Rp3.851.000 | Rp3.851.000 |
Perlengkapan kantor & kemasan
10 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6500 Beban Kantor | Rp1.712.000 | |
| 1010 Bank | Rp1.712.000 | |
| Total | Rp1.712.000 | Rp1.712.000 |
Jasa akuntan & hukum
10 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6600 Beban Jasa Profesional | Rp1.284.000 | |
| 1010 Bank | Rp1.284.000 | |
| Total | Rp1.284.000 | Rp1.284.000 |
Langganan POS & software
10 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6700 Beban Software | Rp770.000 | |
| 1010 Bank | Rp770.000 | |
| Total | Rp770.000 | Rp770.000 |
Pemeliharaan peralatan
10 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6800 Beban Pemeliharaan | Rp2.568.000 | |
| 1010 Bank | Rp2.568.000 | |
| Total | Rp2.568.000 | Rp2.568.000 |
Demo POS — penjualan ritel pekan 1
07 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp24.160.000 | |
| 4000 Pendapatan Penjualan | Rp24.160.000 | |
| Total | Rp24.160.000 | Rp24.160.000 |
Pembelian tepung, mentega & bahan (kredit)
05 Mei 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1200 Persediaan | Rp57.332.000 | |
| 2000 Utang Usaha | Rp57.332.000 | |
| Total | Rp57.332.000 | Rp57.332.000 |
Faktur grosir & katering (termin kredit)
30 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1100 Piutang Usaha | Rp63.441.000 | |
| 4000 Pendapatan Penjualan | Rp63.441.000 | |
| Total | Rp63.441.000 | Rp63.441.000 |
Penerimaan tagihan pelanggan
30 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp48.050.000 | |
| 1100 Piutang Usaha | Rp48.050.000 | |
| Total | Rp48.050.000 | Rp48.050.000 |
Bahan baku terpakai dalam produksi
30 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 5000 Bahan Baku | Rp52.433.000 | |
| 1200 Persediaan | Rp52.433.000 | |
| Total | Rp52.433.000 | Rp52.433.000 |
Penyusutan aset tetap bulanan
30 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6950 Beban Penyusutan | Rp4.000.000 | |
| 1590 Akumulasi Penyusutan | Rp4.000.000 | |
| Total | Rp4.000.000 | Rp4.000.000 |
Akrual PPh Final 0,5%
30 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 8000 Beban Pajak | Rp767.000 | |
| 2300 Utang Pajak | Rp767.000 | |
| Total | Rp767.000 | Rp767.000 |
Demo POS — penjualan ritel pekan 4
28 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp24.339.000 | |
| 4000 Pendapatan Penjualan | Rp24.339.000 | |
| Total | Rp24.339.000 | Rp24.339.000 |
Upah kru produksi (tenaga kerja langsung)
28 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 5100 Tenaga Kerja Langsung | Rp10.833.000 | |
| 1010 Bank | Rp10.833.000 | |
| Total | Rp10.833.000 | Rp10.833.000 |
Biaya pengiriman & pemenuhan pesanan
28 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 5300 Biaya Pengiriman | Rp3.740.000 | |
| 1010 Bank | Rp3.740.000 | |
| Total | Rp3.740.000 | Rp3.740.000 |
Penggajian — 18 karyawan
28 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6000 Beban Gaji | Rp38.796.000 | |
| 1010 Bank | Rp38.796.000 | |
| Total | Rp38.796.000 | Rp38.796.000 |
Pembayaran ke supplier
25 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 2000 Utang Usaha | Rp47.566.000 | |
| 1010 Bank | Rp47.566.000 | |
| Total | Rp47.566.000 | Rp47.566.000 |
Bunga pinjaman bank
25 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 7100 Beban Bunga | Rp2.250.000 | |
| 1010 Bank | Rp2.250.000 | |
| Total | Rp2.250.000 | Rp2.250.000 |
Pembayaran pokok pinjaman jangka pendek
25 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 2200 Utang Bank Jangka Pendek | Rp10.000.000 | |
| 1010 Bank | Rp10.000.000 | |
| Total | Rp10.000.000 | Rp10.000.000 |
Pembayaran pokok pinjaman jangka panjang
25 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 2500 Utang Bank Jangka Panjang | Rp25.250.000 | |
| 1010 Bank | Rp25.250.000 | |
| Total | Rp25.250.000 | Rp25.250.000 |
Demo POS — penjualan ritel pekan 3
21 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp24.338.000 | |
| 4000 Pendapatan Penjualan | Rp24.338.000 | |
| Total | Rp24.338.000 | Rp24.338.000 |
Listrik, air & gas
20 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6200 Beban Listrik & Air | Rp7.657.000 | |
| 1010 Bank | Rp6.657.000 | |
| 2100 Biaya Yang Masih Harus Dibayar | Rp1.000.000 | |
| Total | Rp7.657.000 | Rp7.657.000 |
Demo POS — penjualan ritel pekan 2
14 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp24.338.000 | |
| 4000 Pendapatan Penjualan | Rp24.338.000 | |
| Total | Rp24.338.000 | Rp24.338.000 |
Sewa outlet & produksi
10 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6100 Beban Sewa | Rp10.209.000 | |
| 1010 Bank | Rp10.209.000 | |
| Total | Rp10.209.000 | Rp10.209.000 |
Pemasaran & promosi
10 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6300 Beban Pemasaran | Rp5.105.000 | |
| 1010 Bank | Rp5.105.000 | |
| Total | Rp5.105.000 | Rp5.105.000 |
Pengiriman & transportasi
10 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6400 Beban Transportasi | Rp3.829.000 | |
| 1010 Bank | Rp3.829.000 | |
| Total | Rp3.829.000 | Rp3.829.000 |
Perlengkapan kantor & kemasan
10 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6500 Beban Kantor | Rp1.702.000 | |
| 1010 Bank | Rp1.702.000 | |
| Total | Rp1.702.000 | Rp1.702.000 |
Jasa akuntan & hukum
10 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6600 Beban Jasa Profesional | Rp1.276.000 | |
| 1010 Bank | Rp1.276.000 | |
| Total | Rp1.276.000 | Rp1.276.000 |
Langganan POS & software
10 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6700 Beban Software | Rp766.000 | |
| 1010 Bank | Rp766.000 | |
| Total | Rp766.000 | Rp766.000 |
Pemeliharaan peralatan
10 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6800 Beban Pemeliharaan | Rp2.552.000 | |
| 1010 Bank | Rp2.552.000 | |
| Total | Rp2.552.000 | Rp2.552.000 |
Demo POS — penjualan ritel pekan 1
07 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp24.338.000 | |
| 4000 Pendapatan Penjualan | Rp24.338.000 | |
| Total | Rp24.338.000 | Rp24.338.000 |
Pembelian tepung, mentega & bahan (kredit)
05 Apr 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1200 Persediaan | Rp56.540.000 | |
| 2000 Utang Usaha | Rp56.540.000 | |
| Total | Rp56.540.000 | Rp56.540.000 |
Faktur grosir & katering (termin kredit)
31 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1100 Piutang Usaha | Rp60.546.000 | |
| 4000 Pendapatan Penjualan | Rp60.546.000 | |
| Total | Rp60.546.000 | Rp60.546.000 |
Penerimaan tagihan pelanggan
31 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp47.472.000 | |
| 1100 Piutang Usaha | Rp47.472.000 | |
| Total | Rp47.472.000 | Rp47.472.000 |
Bahan baku terpakai dalam produksi
31 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 5000 Bahan Baku | Rp51.709.000 | |
| 1200 Persediaan | Rp51.709.000 | |
| Total | Rp51.709.000 | Rp51.709.000 |
Penyusutan aset tetap bulanan
31 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6950 Beban Penyusutan | Rp4.000.000 | |
| 1590 Akumulasi Penyusutan | Rp4.000.000 | |
| Total | Rp4.000.000 | Rp4.000.000 |
Akrual PPh Final 0,5%
31 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 8000 Beban Pajak | Rp767.000 | |
| 2300 Utang Pajak | Rp767.000 | |
| Total | Rp767.000 | Rp767.000 |
Demo POS — penjualan ritel pekan 4
28 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp24.507.000 | |
| 4000 Pendapatan Penjualan | Rp24.507.000 | |
| Total | Rp24.507.000 | Rp24.507.000 |
Upah kru produksi (tenaga kerja langsung)
28 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 5100 Tenaga Kerja Langsung | Rp10.833.000 | |
| 1010 Bank | Rp10.833.000 | |
| Total | Rp10.833.000 | Rp10.833.000 |
Biaya pengiriman & pemenuhan pesanan
28 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 5300 Biaya Pengiriman | Rp3.689.000 | |
| 1010 Bank | Rp3.689.000 | |
| Total | Rp3.689.000 | Rp3.689.000 |
Penggajian — 18 karyawan
28 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6000 Beban Gaji | Rp38.564.000 | |
| 1010 Bank | Rp38.564.000 | |
| Total | Rp38.564.000 | Rp38.564.000 |
Pembayaran ke supplier
25 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 2000 Utang Usaha | Rp47.676.000 | |
| 1010 Bank | Rp47.676.000 | |
| Total | Rp47.676.000 | Rp47.676.000 |
Bunga pinjaman bank
25 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 7100 Beban Bunga | Rp2.250.000 | |
| 1010 Bank | Rp2.250.000 | |
| Total | Rp2.250.000 | Rp2.250.000 |
Pembayaran pokok pinjaman jangka pendek
25 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 2200 Utang Bank Jangka Pendek | Rp10.000.000 | |
| 1010 Bank | Rp10.000.000 | |
| Total | Rp10.000.000 | Rp10.000.000 |
Demo POS — penjualan ritel pekan 3
21 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp24.507.000 | |
| 4000 Pendapatan Penjualan | Rp24.507.000 | |
| Total | Rp24.507.000 | Rp24.507.000 |
Listrik, air & gas
20 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6200 Beban Listrik & Air | Rp7.611.000 | |
| 1010 Bank | Rp6.611.000 | |
| 2100 Biaya Yang Masih Harus Dibayar | Rp1.000.000 | |
| Total | Rp7.611.000 | Rp7.611.000 |
Pembayaran pajak ke DJP
15 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 2300 Utang Pajak | Rp1.050.000 | |
| 1010 Bank | Rp1.050.000 | |
| Total | Rp1.050.000 | Rp1.050.000 |
Demo POS — penjualan ritel pekan 2
14 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp24.507.000 | |
| 4000 Pendapatan Penjualan | Rp24.507.000 | |
| Total | Rp24.507.000 | Rp24.507.000 |
Sewa outlet & produksi
10 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6100 Beban Sewa | Rp10.149.000 | |
| 1010 Bank | Rp10.149.000 | |
| Total | Rp10.149.000 | Rp10.149.000 |
Pemasaran & promosi
10 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6300 Beban Pemasaran | Rp5.074.000 | |
| 1010 Bank | Rp5.074.000 | |
| Total | Rp5.074.000 | Rp5.074.000 |
Pengiriman & transportasi
10 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6400 Beban Transportasi | Rp3.806.000 | |
| 1010 Bank | Rp3.806.000 | |
| Total | Rp3.806.000 | Rp3.806.000 |
Perlengkapan kantor & kemasan
10 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6500 Beban Kantor | Rp1.691.000 | |
| 1010 Bank | Rp1.691.000 | |
| Total | Rp1.691.000 | Rp1.691.000 |
Jasa akuntan & hukum
10 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6600 Beban Jasa Profesional | Rp1.269.000 | |
| 1010 Bank | Rp1.269.000 | |
| Total | Rp1.269.000 | Rp1.269.000 |
Langganan POS & software
10 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6700 Beban Software | Rp761.000 | |
| 1010 Bank | Rp761.000 | |
| Total | Rp761.000 | Rp761.000 |
Pemeliharaan peralatan
10 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6800 Beban Pemeliharaan | Rp2.537.000 | |
| 1010 Bank | Rp2.537.000 | |
| Total | Rp2.537.000 | Rp2.537.000 |
Demo POS — penjualan ritel pekan 1
07 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp24.507.000 | |
| 4000 Pendapatan Penjualan | Rp24.507.000 | |
| Total | Rp24.507.000 | Rp24.507.000 |
Pembelian tepung, mentega & bahan (kredit)
05 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1200 Persediaan | Rp55.759.000 | |
| 2000 Utang Usaha | Rp55.759.000 | |
| Total | Rp55.759.000 | Rp55.759.000 |
Terminal POS & laptop kantor
05 Mar 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1530 Komputer & Peralatan IT | Rp12.000.000 | |
| 1010 Bank | Rp12.000.000 | |
| Total | Rp12.000.000 | Rp12.000.000 |
Demo POS — penjualan ritel pekan 4
28 Feb 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp24.666.000 | |
| 4000 Pendapatan Penjualan | Rp24.666.000 | |
| Total | Rp24.666.000 | Rp24.666.000 |
Faktur grosir & katering (termin kredit)
28 Feb 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1100 Piutang Usaha | Rp57.720.000 | |
| 4000 Pendapatan Penjualan | Rp57.720.000 | |
| Total | Rp57.720.000 | Rp57.720.000 |
Penerimaan tagihan pelanggan
28 Feb 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp46.795.000 | |
| 1100 Piutang Usaha | Rp46.795.000 | |
| Total | Rp46.795.000 | Rp46.795.000 |
Bahan baku terpakai dalam produksi
28 Feb 2026
| Akun | Debit | Kredit |
|---|---|---|
| 5000 Bahan Baku | Rp50.995.000 | |
| 1200 Persediaan | Rp50.995.000 | |
| Total | Rp50.995.000 | Rp50.995.000 |
Upah kru produksi (tenaga kerja langsung)
28 Feb 2026
| Akun | Debit | Kredit |
|---|---|---|
| 5100 Tenaga Kerja Langsung | Rp10.833.000 | |
| 1010 Bank | Rp10.833.000 | |
| Total | Rp10.833.000 | Rp10.833.000 |
Biaya pengiriman & pemenuhan pesanan
28 Feb 2026
| Akun | Debit | Kredit |
|---|---|---|
| 5300 Biaya Pengiriman | Rp3.638.000 | |
| 1010 Bank | Rp3.638.000 | |
| Total | Rp3.638.000 | Rp3.638.000 |
Penggajian — 18 karyawan
28 Feb 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6000 Beban Gaji | Rp38.334.000 | |
| 1010 Bank | Rp38.334.000 | |
| Total | Rp38.334.000 | Rp38.334.000 |
Penyusutan aset tetap bulanan
28 Feb 2026
| Akun | Debit | Kredit |
|---|---|---|
| 6950 Beban Penyusutan | Rp4.000.000 | |
| 1590 Akumulasi Penyusutan | Rp4.000.000 | |
| Total | Rp4.000.000 | Rp4.000.000 |
Akrual PPh Final 0,5%
28 Feb 2026
| Akun | Debit | Kredit |
|---|---|---|
| 8000 Beban Pajak | Rp767.000 | |
| 2300 Utang Pajak | Rp767.000 | |
| Total | Rp767.000 | Rp767.000 |
Pembayaran ke supplier
25 Feb 2026
| Akun | Debit | Kredit |
|---|---|---|
| 2000 Utang Usaha | Rp47.776.000 | |
| 1010 Bank | Rp47.776.000 | |
| Total | Rp47.776.000 | Rp47.776.000 |
Bunga pinjaman bank
25 Feb 2026
| Akun | Debit | Kredit |
|---|---|---|
| 7100 Beban Bunga | Rp2.250.000 | |
| 1010 Bank | Rp2.250.000 | |
| Total | Rp2.250.000 | Rp2.250.000 |
Pembayaran pokok pinjaman jangka pendek
25 Feb 2026
| Akun | Debit | Kredit |
|---|---|---|
| 2200 Utang Bank Jangka Pendek | Rp10.000.000 | |
| 1010 Bank | Rp10.000.000 | |
| Total | Rp10.000.000 | Rp10.000.000 |
Demo POS — penjualan ritel pekan 3
21 Feb 2026
| Akun | Debit | Kredit |
|---|---|---|
| 1010 Bank | Rp24.666.000 | |
| 4000 Pendapatan Penjualan | Rp24.666.000 | |
| Total | Rp24.666.000 | Rp24.666.000 |