Neraca Saldo (Trial Balance) / Uji Keseimbangan Debit & Kredit Seluruh Akun
TERDAPAT SELISIH KESEIMBANGAN
Periksa Entri Jurnal Tidak Seimbang
Kaidah Standar Akuntansi Keuangan (SAK ETAP) terpenuhi 100%
Total Saldo Akhir Debit:
Rp 802.970.000
Total Saldo Akhir Kredit:
Rp 664.545.000
Selisih (Variance):
Rp 138.425.000
Neraca Saldo Penutupan Periode
Menampilkan Saldo Awal, Mutasi Debit/Kredit, dan Saldo Akhir Komparatif| Kode | Nama Akun | Kategori | Saldo Awal (Rp) | Mutasi Debit (Rp) | Mutasi Kredit (Rp) | Akhir Debit (Rp) | Akhir Kredit (Rp) |
|---|---|---|---|---|---|---|---|
| 1110 | Kas Toko / Kasir Fisik | ASSET | Rp 25.500.000 | 385.000 | - | 25.885.000 | - |
| 1120 | Bank BCA Giro Operasional | ASSET | Rp 112.400.000 | - | - | 112.400.000 | - |
| 1125 | Rekening Penampungan (Shopee & TikTok Escrow) | ASSET | Rp 44.500.000 | - | - | 44.500.000 | - |
| 1130 | Piutang Usaha (Pelanggan Reseller/B2B) | ASSET | Rp 24.150.000 | - | - | 24.150.000 | - |
| 1140 | Persediaan Bahan Baku (Gudang Kain & Aksesoris) | ASSET | Rp 58.600.000 | 7.500.000 | 7.500.000 | 58.600.000 | - |
| 1145 | Persediaan Barang Dalam Proses (Gudang Penjahit WIP) | ASSET | Rp 42.500.000 | 7.500.000 | 7.065.000 | 42.935.000 | - |
| 1150 | Persediaan Barang Jadi - Gudang Utama | ASSET | Rp 229.400.000 | 10.175.000 | - | 239.575.000 | - |
| 1151 | Persediaan Barang Jadi - Gudang Store POS | ASSET | Rp 54.575.000 | - | 185.000 | 54.390.000 | - |
| 1152 | Persediaan Barang Jadi - Gudang Live Selling | ASSET | Rp 51.800.000 | - | - | 51.800.000 | - |
| 1155 | Persediaan Barang Reject & Service (Gudang Reject) | ASSET | Rp 2.775.000 | 555.000 | - | 3.330.000 | - |
| 1156 | Persediaan Barang Cacat (Gudang Sale Clearance) | ASSET | Rp 1.200.000 | 370.000 | - | 1.570.000 | - |
| 1210 | Aset Tetap Mesin & Perlengkapan Outlet | ASSET | Rp 45.000.000 | - | - | 45.000.000 | - |
| 1220 | Akumulasi Penyusutan Aset Tetap | ASSET | Rp 9.000.000 | - | - | - | 9.000.000 |
| 2110 | Hutang Dagang Supplier (Bahan Baku & Kain) | LIABILITY | Rp 18.500.000 | - | 7.500.000 | - | 26.000.000 |
| 2120 | Hutang Ongkos Jahit Penjahit | LIABILITY | Rp 5.400.000 | - | 4.035.000 | - | 9.435.000 |
| 2130 | Hutang Beban Operasional / Utilitas | LIABILITY | Rp 2.200.000 | - | - | - | 2.200.000 |
| 3100 | Modal Pemilik KlambiBali | EQUITY | Rp 350.000.000 | - | - | - | 350.000.000 |
| 3200 | Laba Ditahan (Retained Earnings) | EQUITY | Rp 95.275.000 | - | - | - | 95.275.000 |
| 3300 | Laba Periode Berjalan | EQUITY | Rp 29.250.000 | - | - | - | 29.250.000 |
| 4110 | Pendapatan Penjualan Toko Kasir POS | REVENUE | Rp 29.000.000 | - | 385.000 | - | 29.385.000 |
| 4120 | Pendapatan Penjualan Shopee Marketplace | REVENUE | Rp 58.500.000 | - | - | - | 58.500.000 |
| 4130 | Pendapatan Penjualan TikTok Shop | REVENUE | Rp 39.000.000 | - | - | - | 39.000.000 |
| 4140 | Pendapatan Penjualan Reguler / Non-Marketplace | REVENUE | Rp 16.500.000 | - | - | - | 16.500.000 |
| 5110 | HPP - Pemakaian Bahan Baku (Kain Brokat) | COGS | Rp 37.440.000 | 185.000 | - | 37.625.000 | - |
| 5120 | HPP - Ongkos Jahit Maklon Penjahit | COGS | Rp 14.400.000 | - | - | 14.400.000 | - |
| 5130 | HPP - Aksesoris, Furing & Trimming | COGS | Rp 5.760.000 | - | - | 5.760.000 | - |
| 5140 | HPP - Overhead Pabrikasi & Finishing | COGS | Rp 1.600.000 | - | - | 1.600.000 | - |
| 6110 | Beban Gaji Karyawan Toko & Staff | EXPENSE | Rp 18.500.000 | - | - | 18.500.000 | - |
| 6120 | Beban Sewa Outlet Butik & Workshop | EXPENSE | Rp 6.000.000 | - | - | 6.000.000 | - |
| 6130 | Beban Fee Layanan & Komisi Marketplace | EXPENSE | Rp 8.850.000 | - | - | 8.850.000 | - |
| 6140 | Beban Listrik, Air & Internet | EXPENSE | Rp 2.200.000 | - | - | 2.200.000 | - |
| 6150 | Beban Kemasan, Polymailer & Packaging | EXPENSE | Rp 2.900.000 | - | - | 2.900.000 | - |
| 6160 | Beban Biaya Service Barang Reject & Cacat | EXPENSE | Rp 1.000.000 | - | - | 1.000.000 | - |
| TOTAL NERACA SALDO: | Rp 26.670.000 | Rp 26.670.000 | Rp 802.970.000 | Rp 664.545.000 | |||