LAPORAN LABA RUGI

PT. MUAZARAH
INCOME STATEMENT
For The Year Ended, Dec, 31,2019
Sales 12,245,120,000
Sales Discount 179,933,760

Sales Return and Allowances 302,600,000

NET SALES 482,533,760 (482,533,760)
12,727,653,760
Cost of Merchandise Sold 8,247,578,350
Purchases Discount 98,000,000

COGS 8,345,578,350 (8,345,578,350)

GROSS PROVIT 21,073,232,110
Operating Expense :
Utilities Expenses 38,020,000
Office Supplies Expense 259,316,500
Doubtful Debts
Spoiladge Expense 23,920,000

Dep Expense Building 45,000,000

Dep Expense Vehicles 34,578,125
Dep Equipment 45,000,000
Insurance Expense
Rent Expense -

Wages And Salaries 410,280,000

Advertising Expense 15,872,900
Other Operating Expense 29,079,250
AMOUNT 901,066,775 -901,066,775
OPERATING PROCH 21,974,298,885
Other Income Expense :
Interest Income 13,919,160
Freight Coolected
Late Fees Collected
Devidend Income
AMOUNT 13,919,160
Other Expense :
Gain (Loss) on sales Of Fixed 37,500,000
Assets
Interest Expense 21,777,888

Bank Service Charge 2,328,800

AMOUNT 61,606,688 61,606,688
TOTAL OTHER INCOME EX 21,912,692,197
EARNING BEFORE TAXES
Income Taxes Expense Article 4(2)
8,884,240 8,884,240
Income Taxes Expense
AMOUNT 21,903,807,957

EARNING AFTER TAX 21,903,807,957

LAPORAN PERUBAHAN EKUITAS
PT. MUAZARAH
INCOME STATEMENT
For The Year Ended, December, 31 2019
Description Capital Stock Additional Paid in Capital

Balance Sheet at December 2018 245,000,000

940,080,000
Issuance Capital 312,000,000 60,000,000

Net Income

Dividen

Balance Sheet at December 31 2019 1,252,080,000 305,000,000

31 2019
Retain Earning Total

1,405,280,642 2,590,360,642

- 372,000,000

1,862,873,347 1,862,873,347
(315,000,000) (315,000,000)

1,405,280,642 2,962,360,642
 PT. MUAZARAH
BALANCE SHEET
AS AT DECEMBER 31 2019 DAN 2018

Asset 2019 2018 Liabilitis Equities

Current Asset Current Liabilities

Cash In Bank BNI 171,614,000 Account Payable

283,409,514
Petty Cash 6,600,000 ACCRUED EXPENSE
9,548,600
Account Receivable VAT out
1,808,556,000 552,816,892
Allowance of Doubful Debt (55,000,000) (96,240,400) Incoe Taxes Payable (21)

Merchandise Inventory 276,560,000 Income Taxes 23 Payable

362,709,000
Office Supplies 10,000,000 Income Taxes Payable 25
800,000
Prepaid Insurance 17,440,000 Deviden Payable

Prepaid Rent 6,500,000 15,000,000

VAT In 65,765,000 Amount

147,951,500
Prepaid Income Taxes Long Term Debts

Bank Jateng Loan

Equitas

Amount 2,564,474,614 1,019,555,492 Capital Stock

Non Current Asset Additional Paid in Capital

Invesment 986,425,000 321,006,000 Retaind earning

Land 2,000,000,000 2,000,000,000 AMOUNT

Building 900,000,000 900,000,000

Acc Depr Building (180,000,000)

(183,750,000)
Vehicles 19,500,000 300,000,000

Acc Depr Vehicle

(203,125) -112,500,000
Equipment 180,000,000 180,000,000

Acc Depr Equipment (90,000,000)

93,750,000
Amount 3,995,721,875 3,318,506,000

Total Aset 6,560,196,489 4,338,061,492 Total Liabilities & Equitas

2019 2018

993,447,500 920,761,250
2,150,000
8,070,000
90,650,000
189,102,000
2,749,000 2,576,000

- -

9,875,600 15,000,000

315,000,000 74,094,200

1,105,231,450
1,518,244,100

256,840,000 642,469,400

1,252,080,000
940,080,000
245,000,000
305,000,000
1,405,280,642
2,058,833,347
3,615,913,347 2,590,360,642

5,134,157,447 4,338,061,492
 PT. MUAZARAH
CASH FLOW STATEMENT
AS AT DECEMBER 31 2019

OPERATING ACTIVITIES
EARNING AFTER TAX 1,405,280,642
Doubtful Debts
Deprecetion Expense
Building
45,000,000
Depreciation Expense
Vehicles
34,578,125
Deprecetion
Equipment
45,000,000
Gain (Loss) on sales Of 37,500,000
Fixed Assets
Account Receivable 1,808,556,000
Merchandise Inventory
362,709,000
Office Supplies 800,000
Prepaid Insurance
Prepaid Rent 6,500,000
VAT In 147,951,000
Account Payable -993,447,500
ACCRUED EXPENSE -8,070,000
VAT out -189,102,000
Income Taxes Payable
(21)
2,749,000
Income Taxes Payable
25
9,875,600
Deviden Payable -315,000,000
Net Cash Flow 995,599,225
Operating Activities
INVESTING ACTIVITIES 409,681,417

Purchases Invesment
665,419,000
Sales Of Vechicle 150,000,000
Purchases Vechicle 18,250,000

Net Cash Flow Used 833,669,000

to Investing Activities

FINANCING ACTIVITIES 1,243,350,417

Cash Payment Bank
Loan
256,840,000
Isuance Capital Stock 372,000,000
(emisi)
Isuance Capital Stock 312,000,000
(egio)
Payment of Dividend 315,000,000

Net Cash Flow From 1,255,840,000

Financing Activities

Cange Cash & 2,499,190,417

Equivalent Cash
Cash & Equivalent 171,614,000 6,600,000
Cash, Des 31 2018
178,214,000
Cash & Equivalent
Cash, Des 31 2019
2,677,404,417
 PT. MUAZARAH
Memorial Journal (CLOSING ENTRY)

DATE DOC NO DESCRIPTION REF DEBIT CREDIT

23-Des-19 11100 Cash In Bank 150,000,000

13301 Acc. Depr. Vehicles 104,625,000
61502 Depr. Exp. Vehicles 24,375,000
13300 Vehicles 279,000,000

15-Des-19 13300 Vehicles 18,250,000

11100 Cash In Bank 18,250,000

31200 Dividen 315,000,000

21305 Dividen Payable 315,000,000

612,250,000 612,250,000
 Account Cash In Bank General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance 381,157,614
AJE 97,748,100 283,409,514
ATB 283,409,514
566,819,028

Account Petty Cash General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 10,000,000
Balance
AJE 451,400 9,548,600
ATB 9,548,600 19,097,200
-
-
-

Account Account Receipable General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance 1,708,556,000
AJE 100,000,000 1,808,556,000
ATB 1,390,936,000
417,620,000

Account Allowance of Doubful Debt General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
ATB 55.000.000

-
-
-

Account Merchandise Inventory General Ledger

Date Descriptio Ref Debit Credit Balance

n Debit
Dec 1 Opening
Balance
362,709,000
ATB 690,475,000 1,053,184,000

Account Office Supplies General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance 10,242,500
AJE 9,442,500
800,000
ATB 800,000 1,600,000

Account Prepaid Insurance General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 3,120,000
Balance
AJE 3,120,000

-
-
 -

Account Prepaid Rent General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 6,500,000
Balance
ATB 6,500,000 13,000,000

-
-
-

Account VAT In General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
147,951,500
ATB 147,951,500 295,903,000

Account Prepaid Income Taxes General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 108,631,600
Balance
ATB 108,631,600 217,263,200

-
-
-

Account Invesment General Ledger

 Date Descripti Ref Debit Credit Balance
on Debit
Dec 1 Opening 986,425,000
Balance
ATB 986,425,000 1,972,850,000

-
-
-

Account Land General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 2,000,000,000
Balance
ATB 2,000,000,000 4,000,000,000

-
-
-

Account Building General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 900,000,000
Balance
ATB 900,000,000 1,800,000,000

-
-
-

Account Acc Depr Building General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
AJE 3,750,000
ATB 183,750,000
 -
-
-

Account Vehicles General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 19,500,000
Balance
ATB 19,500,000 39,000,000

-
-
-

Account Acc Depr Vehicle General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
AJE 203,125
ATB 203,125
406,250

Account Equipment General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 180,000,000
Balance
ATB 180,000,000 360,000,000

-
-
-

Account Acc Depr Equipment General Ledger

 Account Acc Depr Equipment General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
AJE 3,750,000
ATB 33,750,000

Account Account Payable General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
ATB 732,187,500

-
-

Account ACCRUED EXPENSE General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
AJE 5,200,000
ATB 16,070,000

-
-

Account VAT out General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
 ATB 189,102,000

-
-

Account Incoe Taxes Payable (21) General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
AJE 900,000
ATB 2,749,000

-
-

Account Income Taxes 23 Payable General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance

-
-

Account Income Taxes Payable 25 General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
ATB 9,875,600

-
-
 Account Deviden Payable General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
ATB 315,000,000

-
-

Account Bank JABAR Loan General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
ATB 256,840,000

-
-

Account Capital Stock General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
ATB 1,252,080,000

-
-

Account Dividend General Ledger

Date Descripti Ref Debit Credit Balance

on
 Date Descripti Ref Debit Credit
on Debit
Dec 1 Opening
Balance
ATB 315,000,000 315,000,000

Account Additional Paid in Capital General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
ATB 305,000,000

-
-

Account Retained Ernaing General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
ATB 1,405,280,642

-
-

Account Income Summary General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
 -
-

Account Sales General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
ATB 12,245,120,000

-
-

Account Sales Discount General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 179,933,760
Balance
ATB 179,933,760 359,867,520

-
-

Account Sales Return and Allowances General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance 302,600,000
ATB 302,600,000
605,200,000

-
-

Account Cost of Merchandise Sold General Ledger

 Date Descripti Ref Debit Credit Balance
on Debit
Dec 1 Opening
Balance 8,735,124,350
ATB 8,247,578,350 16,982,702,700

-
-

Account Purchases Discount General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
ATB 98,000,000

-
-

Account Utilities Expenses General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 35,420,000
Balance
ATB 38,020,000 73,440,000

-
-

Account Office Supplies Expense General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 249,874,000
Balance
ATB 259,316,500
509,190,500

-
-

Account Doubtful Debts General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance

-
-

Account Spoiladge Expense General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 23,920,000
Balance
ATB 23,920,000 47,840,000

-
-

Account Deprecetion Expense Building General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 41,250,000
Balance
ATB 45,000,000
86,250,000

-
 -

Account Depreciation Expense Vehicles General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 34,375,000
Balance
ATB 34,578,125
68,953,125

-
-

Account Deprecetion Equipment General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 41,250,000
Balance
ATB 45,000,000
86,250,000

-
-

Account Insurance Expense General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 34,320,000
Balance
ATB 37,440,000
71,760,000

-
-

Account Rent Expense General Ledger

Date Descripti Ref Debit Credit Balance

on
 Date Descripti Ref Debit Credit
on Debit
Dec 1 Opening 71,500,000
Balance
ATB 397,640,000 469,140,000

-
-

Account Wages And Salaries General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 406,780,000
Balance
ATB 410,280,000
817,060,000

-
-

Account Advertising Expense General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 15,720,000
Balance
ATB 15,872,900
31,592,900

-
-

Account Other Operating Expense General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance 28,780,750
ATB 29,079,250
57,860,000
 -
-

Account Interest Income General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance
ATB 13,919,160

-
-

Account Freight Coolected General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance

-
-

Account Late Fees Collected General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening
Balance

-
-

Account Devidend Income General Ledger

 Date Descripti Ref Debit Credit Balance
on Debit
Dec 1 Opening
Balance

-
-

Account Gain (Loss) on sales Of Fixed General Ledger

Assets

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 37,500,000
Balance
ATB 37,500,000 75,000,000

-
-

Account Interest Expense General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 21,777,888
Balance
ATB 21,777,888 43,555,776

-
-

Account Bank Service Charge General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 2,164,800
Balance
ATB 2,328,800
4,493,600
 -
-

Account Income Taxes Expense Article General Ledger

4(2)

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 8,756,240
Balance
ATB 8,884,240
17,640,480

-
-

Account Income Taxes Expense General Ledger

Date Descripti Ref Debit Credit Balance

on Debit
Dec 1 Opening 8,756,240
Balance

-
-
 Account number

11100
Balance
kredit

Account number

11200
Balance
kredit

Account number

11300
Balance
kredit

Account number

11400
Balance
kredit
 55,000,000

Account number

11500
Balance
kredit

Account number

11600
Balance
kredit

Account number

11700
Balance
kredit

-
 Account number

11800
Balance
kredit

Account number

11900
Balance
kredit

Account number

11902
Balance
kredit

Account number

12100
Balance
kredit

Account number

13100
Balance
kredit

Account number

13200
Balance
kredit

Account number

13201
Balance
kredit
180,000,000

183,750,000
367,500,000
 Account number

13300
Balance
kredit

Account number

13301
Balance
kredit

Account number

13400
Balance
kredit

Account number
 13401
Balance
kredit
90,000,000

93,750,000
60,000,000

Account number

21100
Balance
kredit

993,447,500
261,260,000

Account number

21200
Balance
kredit

2,870,000
8,070,000
24,140,000

Account number

21300
Balance
kredit

189,102,000
 -

Account number

21302
Balance
kredit
1,849,000

949,000
3,698,000

Account number

21303
Balance
kredit
-

Account number

21304
Balance
kredit
9,875,600

19,751,200
 Account number

21305
Balance
kredit
315,000,000
630,000,000

Account number

22100
Balance
kredit
256,840,000

513,680,000

Account number

31100
Balance
kredit

1,252,080,000
2,504,160,000

Account number

31200
Balance
 kredit

Account number

31300
Balance
kredit
305,000,000

610,000,000

Account number

31400
Balance
kredit
1,405,280,642

2,810,561,284

Account number

31500
Balance
kredit
-
 Account number

41100
Balance
kredit

12,245,120,000
24,490,240,000

Account number

41200
Balance
kredit
-

Account number

41300
Balance
kredit
-

Account number

51100
Balance
kredit
-

Account number

51200
Balance
kredit
98,000,000

196,000,000

Account number

61100
Balance
kredit

Account number

61200
Balance
kredit
 Account number

61300
Balance
kredit

Account number

61400
Balance
kredit

Account number

61501
Balance
kredit
 Account number

61502
Balance
kredit

Account number

61503
Balance
kredit

Account number

61600
Balance
kredit

Account number

61700
Balance
 kredit

Account number

61800
Balance
kredit

Account number

61900
Balance
kredit

Account number

62000
Balance
kredit
 Account number

81100
Balance
kredit
11,375,260

25,294,420

Account number

81400
Balance
kredit

Account number

81500
Balance
kredit

Account number

81600
Balance
kredit

Account number

81700
Balance
kredit

Account number

82100
Balance
kredit

Account number

82200
Balance
kredit
 Account number

91400
Balance
kredit

Account number

91450
Balance
kredit
 Neraca Saldo Setelah Tutup Buku
PT. MUAZAAH
CLOSING BALANCE
December 31,2016

NO Account Account Title

DEBIT KREDIT

Cash In Bank BNI

11,100 283,409,514
11200 Petty Cash
9,548,600
11300 Account Receivable
1,808,556,000
11400 Allowance of Doubful Debt 55,000,000

11500 Merchandise Inventory

362,709,000
11600 Office Supplies
800,000
11700 Prepaid Insurance
11800 Prepaid Rent 6,500,000
11900 VAT In
147,951,500
11902 Prepaid Income Taxes
108,631,600
12100 Invesment 986,425,000
13100 Land 2,000,000,000
13200 Building 900,000,000
13201 Acc Depr Building
183,750,000
13300 Vehicles 19,500,000
13301 Acc Depr Vehicle
203,125
13400 Equipment 180,000,000
13401 Acc Depr Equipment
93,750,000
21100 Account Payable
993,447,500
21200 ACCRUED EXPENSE
8,070,000
21300 VAT out
189,102,000
21302 Incoe Taxes Payable (21)
2,749,000
21303 Income Taxes 23 Payable

21304 Income Taxes Payable 25 9,875,600

21305 Deviden Payable 315,000,000

22100 Bank JABAR Loan 256,840,000
31100 Capital Stock 1,252,080,000
31200 Dividend
315,000,000
31300 Additional Paid in Capital
305,000,000
31400 retained earnings
1,405,280,642
BALANCE 7,129,031,214 5,070,147,867