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@ -167,3 +167,177 @@ Lalu sistem akan:
1. Kelompokkan akun
2. Hitung saldo
3. Susun laporan rugi laba otomatis
### Contoh report
# Template Laporan Rugi Laba Berdasarkan COA Anda
## LAPORAN RUGI LABA
### Periode: __________ s/d __________
| KODE | NAMA AKUN | JUMLAH |
| ----- | ------------------------------- | -----: |
| | **PENDAPATAN** | |
| 4121 | PENJUALAN | xxx |
| 4122 | PENJUALAN LAIN | xxx |
| | **TOTAL PENDAPATAN** | xxx |
| | | |
| | **HARGA POKOK PENJUALAN (HPP)** | |
| 5120 | HARGA POKOK | (xxx) |
| | **TOTAL HPP** | (xxx) |
| | | |
| | **LABA KOTOR** | xxx |
| | | |
| | **BEBAN OPERASIONAL** | |
| 61401 | GAJI | xxx |
| 61402 | GAJI ATAS JASA | xxx |
| 61403 | KOMISI | xxx |
| 61404 | KOMISI RELAWAN | xxx |
| 61405 | KOMISI NN | xxx |
| 61406 | LEMBUR | xxx |
| 61407 | ONGKOS KEBERSIHAN | xxx |
| 61408 | ONGKOS KERJA | xxx |
| 61409 | PEMAKAIAN | xxx |
| 61410 | PEMELIHARAAN | xxx |
| 61411 | SEWA ANGKUTAN | xxx |
| 61412 | SEWA TANGKI | xxx |
| 61413 | SPAREPART | xxx |
| 61414 | SPAREPART LAIN | xxx |
| 61415 | BBM/OLI | xxx |
| 61416 | BIAYA TRANSPORT | xxx |
| 61417 | PERLENGKAPAN | xxx |
| 61418 | PERLENGKAPAN LAIN | xxx |
| 61419 | TOL/MEL | xxx |
| 71501 | AIR MINUM | xxx |
| 71502 | AIR PDAM | xxx |
| 71503 | ASTEK/BPJS | xxx |
| 71504 | ATK/PERCEPATAN | xxx |
| 71505 | BUNGA LEASING | xxx |
| 71506 | BUNGA PINJAMAN | xxx |
| 71507 | INSTALASI | xxx |
| 71508 | INTERNET | xxx |
| 71509 | SURAT KENDARAAN | xxx |
| 71510 | KESEJAHTERAAN | xxx |
| 71511 | LISTRIK | xxx |
| 71512 | PAJAK JASA | xxx |
| 71513 | PENGIRIMAN | xxx |
| 71514 | PERALATAN | xxx |
| 71515 | PERJALANAN DINAS | xxx |
| 71516 | RETRIBUSI/PARKIR | xxx |
| 71517 | TELEPON | xxx |
| 71518 | ADMIN BANK | xxx |
| | **TOTAL BEBAN OPERASIONAL** | (xxx) |
| | | |
| | **LABA / RUGI USAHA** | xxx |
---
# Rumus Perhitungan
## Total Pendapatan
```text
Semua akun 4xxx
```
## Total HPP
```text
Semua akun 5xxx
```
## Total Beban
```text
Semua akun 6xxx + 7xxx
```
## Laba Bersih
```text
Pendapatan - HPP - Beban
```
---
# Mapping Otomatis Berdasarkan Prefix
| Prefix | Kelompok |
| ------ | ----------------- |
| 4 | Pendapatan |
| 5 | HPP |
| 6 | Beban Operasional |
| 7 | Beban Lain-lain |
---
# Contoh Rumus Excel
## Total Pendapatan
```excel
=SUM(C4:C5)
```
## Total HPP
```excel
=SUM(C9:C9)
```
## Total Beban
```excel
=SUM(C15:C50)
```
## Laba Bersih
```excel
=C6-C10-C51
```
---
# Query SQL Otomatis
## Pendapatan
```sql
SELECT SUM(kredit - debit)
FROM jurnal
WHERE kode_akun LIKE '4%';
```
## HPP
```sql
SELECT SUM(debit - kredit)
FROM jurnal
WHERE kode_akun LIKE '5%';
```
## Beban
```sql
SELECT SUM(debit - kredit)
FROM jurnal
WHERE kode_akun LIKE '6%'
OR kode_akun LIKE '7%';
```
---
# Struktur yang Disarankan
## tabel_akun
| kode | nama |
| ---- | ---- |
## tabel_jurnal
| tanggal | kode_akun | debit | kredit |
| ------- | --------- | ----: | -----: |