PT SUGUS

NERACA SALDO
31 DESEMBER 2018 DAN 2017
No Akun

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 PT SUGUS
NERACA SALDO
31 DESEMBER 2018 DAN 2017
2018
Keterangan
Debit
Kas besar (cash on hand) 3,000,000
Kas kecil (petty cash) 2,000,000
Bank CAB 5,849,910
Bank LOPPO 36,640,414
Deposito berjangka (time deposits) 1,450,000,000
Investasi pada saham (investment in share) 265,000,000
Piutang usaha (trade receiveables) 11,990,973,240
Piutang lain-lain (other receivables) 85,000,000
Barang jadi (finished goods) 1,778,081,000
Barang dalam proses (work in process) 290,107,800
Bahan baku (raw materials) 520,506,300
Bahan penolong (indirect packing materials) 137,843,600
Sewa dibayar dimuka (prepaid rent) 50,000,000
Asuransi dibayar dimuka (prepaid insurance) 30,000,000
Pajak dibayar dimuka-22 (prepaid taxes-22) -
Pajak dibayar dimuka-23 (prepaid taxes-23) -
Pajak dibayar dimuka-25 (prepaid taxes-25) -
PPN masukan (Value Added Taxes - In) -
Investasi (investment) 422,500,000
Tanah (landrights) 2,000,000,000
Bangunan & prasarana (building & improvements) 2,950,000,000
Akumulasi penyusutan (accumulated depreciation)
Mesin & peralatan (machineries & plant equipments) 820,000,000
Akumulasi penyusutan (accumulated depreciation)
Kendaraan bermotor (transportation equipments) 950,908,000
Akumulasi penyusutan (accumulated depreciation)
Peralatan kantor (office equipments) 188,881,000
Akumulasi penyusutan (accumulated depreciation)
Bangunan dalam pelaksanaan (construction in progress) -
Uang jaminan (refundable deposits) 6,759,500
Pinjaman bank (bank loans)
Utang usaha (trade payables)
Utang lain-lain (other payables)
Utang pajak-21 (taxes payables - inc. tax 21)
Utang pajak-23 (taxes payables - inc. tax 23)
Utang pajak-25/29 (taxes payables - inc. tax 25/29)
PPN keluaran (Value Added Tax - Out)
Biaya yang masih harus dibayar (accrued expenses)

Utang sewa pembiayaan-jangka pendek (obligation under capital lease-current term)

Utang bank-lancar (bank loans - current terms)
Utang sewa pembiayaan - jk panjang (obligation under capital lease - long term)
Utang bank - jangka panjang (bank loans - long term)
Modal saham (share capital)
Saldo laba (retained earnings)
Penjualan (sales)
Retur penjualan (sales return & allowance) 125,253,000
Beban pokok penjualan (cost of sales)
Pembelian (purchases) 31,976,158,900
Retur pembelian (purchases return & allowance)
Upah langsung (direct labor) 1,976,158,900
Beban produksi tak langsung (factory overhead)
Bensin & pelumas (fuel & lubricant) 51,438,112
Listrik, air, & telepon (electricity, water & telephone) 20,530,000
Penyusutan (depreciation) 209,500,000
Perbaikan & pemeliharaan (repair & maintenance) 10,530,000
Asuransi (insurance) 3,021,500
Lain-lain (others) 26,714,117
Gaji (salaries) 1,041,074,000
Kesejahteraan karyawan (employee benefits) 354,351,000
Promosi (promotion) 200,342,040
Perjalanan dinas & akomodasi (travel & accomodation) 247,952,400
Bensin (gasoline) 168,587,770
Jasa profesional (professional fee) 20,000,000
Asuransi (insurance) 20,000,000
Jamuan & representasi (entertainment & representation) 41,965,000
Sumbangan (donation) 21,500,000
Perlengkapan kantor (office supplies) 75,351,500
Telepon, fax & pos (telephone, facsimile & postage) 32,500,600
Listrik & air (electricity & water) 12,500,600
Penyusutan (depreciation) 354,691,800
Piutang tak tertagih (bad debts)
Sewa (rent) 20,000,000
Amortisasi (amortization)
Lain-lain (others) 19,877,545
Beban bunga (interest expenses) 2,101,607,415
Laba / rugi aset tetap (gain / loss on fixed assets)
Laba / rugi valuta asing (gain / loss on foreign exchanges) 120,500,600
Pendapatan bunga (interest incomes)
Beban pajak penghasilan (corporate income tax) 1,074,877,892
Dividen (dividends)
Akun silang (cross account)
Ikhtisar Laba/Rugi (income summary)
Persediaan - awal (inventories - beginning balance) 1,808,167,030
Persediaan - akhir (inventories - ending balance)
2018 2017
Kredit Debit Kredit
8,000,000
2,000,000
57,000,000
695,350
1,000,000,000
200,000,000
8,497,922,298
65,000,000
1,134,315,235
334,980,300
202,045,300
136,826,195
20,000,000
20,000,000
-
-
-
-
-
2,000,000,000
1,350,000,000
282,500,000 135,000,000
420,000,000
146,000,000 84,000,000
550,279,000
520,349,000 220,111,600
83,391,000
87,810,800 33,356,400
382,724,000
3,849,000
200,000,000 200,000,000
1,269,116,100 1,068,203,500
191,193,058 29,185,800
8,703,250 6,977,923

625,627,892 110,881,200
17,806,503 15,894,624
162,088,980 5,787,490

30,720,000
 1,299,438,759 833,304,163
103,134,000 20,480,000
10,175,357,444 8,235,352,644
2,220,000,000 2,220,000,000
3,219,772,334 1,761,040,884
42,712,087,000 30,737,251,350
115,653,500

23,731,652,780 5,439,772,334
139,481,900 125,684,125
1,731,652,780

18,510,650 2,297,892,629
16,520,450
109,500,000
8,050,400
2,146,000
5,585,987
990,946,540
254,500,000
123,572,920
86,451,300
68,624,500
20,000,000
5,552,000
25,600,500
18,600,000
62,515,000
20,350,600
10,500,600
116,727,080
2,500,000
40,000,000

12,511,000
1,886,400,000
2,500,000 -
105,300,600
9,696,765 8,654,500
437,336,772

1,193,763,576
2,726,538,700 1,808,167,030
 2018 2017
Pembelian 31,836,677,000 23,605,968,655
Persediaan awal 1,808,167,030 1,193,763,576
Persediaan akhir 2,726,538,700 1,808,167,030
Barang tersedia untuk dijual 30,918,305,330 22,991,565,201
Beban upah langsung 1,976,158,900 1,731,652,780
Beban OHP 321,733,729 160,313,487
Beban pokok penjualan 33,216,197,959 24,883,531,468
 PT SUGUS
LAPORAN LABA RUGI
TAHUN YANG BERAKHIR PADA TANGGAL 31 DESEMBER 2018 DAN 2017

2018 2017
PENJUALAN 42,586,834,000 30,621,597,850
BEBAN POKOK PENJUALAN - -
LABA BRUTO 42,586,834,000 30,621,597,850
BEBAN USAHA 2,630,694,255 1,858,952,040
LABA USAHA 39,956,139,745 28,762,645,810
PENDAPATAN & BEBAN LAIN-LAIN
Laba aset tetap (2,500,000) -
Rugi valuta asing 120,500,600 105,300,600
Pendapatan bunga (9,696,765) (8,654,500)
Beban bunga 2,101,607,415 1,886,400,000
BEBAN LAIN-LAIN NETO 2,209,911,250 1,983,046,100
LABA SEBELUM BEBAN PAJAK PENGHASILAN 37,746,228,495 26,779,599,710
BEBAN PAJAK PENGHASILAN 1,074,877,892 437,336,772
LABA BERSIH 36,671,350,603 26,342,262,938

SALDO LABA 2018 2017

Awal tahun 3,219,772,334 1,761,040,884
Laba neto tahun berjalan 36,671,350,603 26,342,262,938
Akhir tahun 39,891,122,937 28,103,303,822
 PT SUGUS
LAPORAN PERUBAHAN MODAL
Untuk periode yang berakhir 31 Desember 2018 dan 2017
2018
Modal awal tahun 5,439,772,334
Laba neto tahun berjalan 36,671,350,603
Modal akhir tahun 8,894,924,978
2017
3,981,040,884
26,342,262,938
30,323,303,822
 PT SUGUS
NERACA
31 DESEMBER 2018 DAN 2017
ASET 2018 2017
ASET LANCAR
Kas dan setara kas 47,490,324 67,695,350
Deposito berjangka 1,450,000,000 1,000,000,000
Investasi pada saham 265,000,000 200,000,000
Piutang usaha 11,990,973,240 8,497,922,298
Piutang lain-lain 85,000,000 65,000,000
Persediaan 2,726,538,700 1,808,167,030
Biaya dibayar dimuka 80,000,000 40,000,000
TOTAL ASET LANCAR 16,645,002,264 11,678,784,678
ASET TETAP
Investasi 422,500,000 -
Tanah 2,000,000,000 2,000,000,000
Bangunan & prasarana 2,950,000,000 1,350,000,000
Akumulasi penyusutan sarana & prasarana (282,500,000) (135,000,000)
Mesin & peralatan 820,000,000 420,000,000
Akumulasi penyusutan mesin & peralatan (146,000,000) (84,000,000)
Kendaraan bermotor 950,908,000 550,279,000
Akumulasi penyusutan kendaraan bermotor (520,349,000) (220,111,600)
Peralatan kantor 188,881,000 83,391,000
Akumulasi penyusutan peralatan kantor (87,810,800) (33,356,400)
TOTAL ASET TETAP 6,295,629,200 3,931,202,000
ASET LAINNYA
Bangunan dalam pelaksanaan - 382,724,000
Uang jaminan 6,759,500 3,849,000
TOTAL ASET LAINNYA 6,759,500 386,573,000
TOTAL ASET 22,947,390,964 15,996,559,678
 PT SUGUS
NERACA
31 DESEMBER 2018 DAN 2017
LIABILITAS DAN EKUITAS 2018 2017
LIABILITAS JANGKA PENDEK
Pinjaman bank 200,000,000 200,000,000
Utang usaha 1,269,116,100 1,068,203,500
Utang lain-lain 191,193,058 29,185,800
Utang pajak 652,137,645 133,753,747
Biaya yang masih harus dibayar 162,088,980 5,787,490
Utang sewa pembiayaan-jangka pendek - 30,720,000
Utang bank-lancar 1,299,438,759 833,304,163
TOTAL LIABILITAS JANGKA PENDEK 3,773,974,542 2,300,954,700
LIABILITAS JANGKA PANJANG
Utang sewa pembiayaan - jk panjang 103,134,000 20,480,000
Utang bank - jangka panjang 10,175,357,444 8,235,352,644
TOTAL LIABILITAS JANGKA PANJANG 10,278,491,444 8,255,832,644
TOTAL LIABILITAS 14,052,465,986 10,556,787,344

EKUITAS
Modal saham 2,220,000,000 2,220,000,000
Saldo laba 39,891,122,937 28,103,303,822
TOTAL EKUITAS 42,111,122,937 30,323,303,822
TOTAL LIABILITAS DAN EKUITAS 56,163,588,923 40,880,091,166
PT SUGUS
LAPORAN ARUS KAS
UNTUK TAHUN YANG BERAKHIR PADA 31 DESEMBER 2018 DAN 2017

ARUS KAS DARI AKTIVITAS OPERASI

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