344 lines
6.1 KiB
Markdown
344 lines
6.1 KiB
Markdown
* Laporan Rugi Laba
|
|
* Neraca
|
|
* Buku Besar
|
|
* Jurnal
|
|
* Arus Kas
|
|
|
|
Dari daftar itu, akun yang masuk ke **laporan rugi laba** biasanya:
|
|
|
|
## Pendapatan
|
|
|
|
Kode awalan:
|
|
|
|
* `4xxx` → Pendapatan / Penjualan
|
|
|
|
Contoh:
|
|
|
|
* 4111 MODAL DISETOR → bukan rugi laba (modal)
|
|
* 4121 PENJUALAN
|
|
* 4122 PENJUALAN
|
|
|
|
---
|
|
|
|
## Harga Pokok Penjualan (HPP)
|
|
|
|
Kode:
|
|
|
|
* `5120 HARGA POKOK`
|
|
|
|
Masuk ke:
|
|
|
|
* Harga Pokok Penjualan
|
|
|
|
---
|
|
|
|
## Beban Operasional
|
|
|
|
Biasanya:
|
|
|
|
* `6xxx`
|
|
* `7xxx`
|
|
|
|
Contoh:
|
|
|
|
* 61401 GAJI
|
|
* 61406 LEMBUR
|
|
* 61416 BIAYA TRANSPORT
|
|
* 71501 AIR MINUM
|
|
* 71512 PAJAK JASA
|
|
* 71518 ADMIN BANK
|
|
|
|
Semua ini masuk sebagai biaya/beban.
|
|
|
|
---
|
|
|
|
# Struktur Rugi Laba dari Kode Anda
|
|
|
|
## Pendapatan
|
|
|
|
* 4121 Penjualan
|
|
* 4122 Penjualan
|
|
|
|
Dikurangi:
|
|
|
|
## HPP
|
|
|
|
* 5120 Harga Pokok
|
|
|
|
Hasil:
|
|
|
|
## Laba Kotor
|
|
|
|
Dikurangi:
|
|
|
|
## Beban Operasional
|
|
|
|
* Semua akun 6xxx
|
|
* Semua akun 7xxx
|
|
|
|
Hasil:
|
|
|
|
## Laba Bersih
|
|
|
|
---
|
|
|
|
# Contoh Rumus SQL
|
|
|
|
Jika data transaksi ada seperti:
|
|
|
|
| tanggal | kode_akun | debit | kredit |
|
|
| ------- | --------- | ----: | -----: |
|
|
|
|
Maka:
|
|
|
|
## Pendapatan
|
|
|
|
```sql
|
|
SELECT SUM(kredit - debit)
|
|
FROM transaksi
|
|
WHERE kode_akun LIKE '4%';
|
|
```
|
|
|
|
---
|
|
|
|
## HPP
|
|
|
|
```sql
|
|
SELECT SUM(debit - kredit)
|
|
FROM transaksi
|
|
WHERE kode_akun LIKE '5120%';
|
|
```
|
|
|
|
---
|
|
|
|
## Beban
|
|
|
|
```sql
|
|
SELECT SUM(debit - kredit)
|
|
FROM transaksi
|
|
WHERE kode_akun LIKE '6%'
|
|
OR kode_akun LIKE '7%';
|
|
```
|
|
|
|
---
|
|
|
|
## Laba Bersih
|
|
|
|
```text
|
|
Pendapatan
|
|
- HPP
|
|
- Beban
|
|
= Laba Bersih
|
|
```
|
|
|
|
---
|
|
|
|
# Mapping Akun Anda
|
|
|
|
| Prefix | Jenis |
|
|
| ------ | ------------------- |
|
|
| 1xxx | Aset |
|
|
| 2xxx | Hutang |
|
|
| 3xxx | Modal |
|
|
| 4xxx | Pendapatan |
|
|
| 5xxx | HPP |
|
|
| 6xxx | Beban Operasional |
|
|
| 7xxx | Beban Lain |
|
|
| 8xxx | Pajak / Penyesuaian |
|
|
|
|
---
|
|
|
|
# Yang Dibutuhkan Agar Bisa Dibuat Otomatis
|
|
|
|
Agar laporan rugi laba otomatis, biasanya dibutuhkan:
|
|
|
|
## Tabel akun
|
|
|
|
| kode | nama |
|
|
| ---- | ---- |
|
|
|
|
## Tabel jurnal/transaksi
|
|
|
|
| tanggal | kode_akun | debit | kredit |
|
|
| ------- | --------- | ----: | -----: |
|
|
|
|
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 |
|
|
| ------- | --------- | ----: | -----: |
|
|
|
|
|