Buku besar
01 Oktober 2026 s.d. 31 Oktober 2026
1-1100 Kas Kecil (Petty Cash Pabrik)
Kas & Bank 路 saldo normal debit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 01/10/2026 | KB-202610-0001 | Setoran modal awal pemilik pabrik agar-agar PT Agarindo Nusantara Raya | 50.000.000 | 50.000.000 | |
| Mutasi & saldo akhir | 50.000.000 | 0 | 50.000.000 | ||
1-1200 Bank Mandiri (Operasional Pabrik)
Kas & Bank 路 saldo normal debit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 01/10/2026 | KB-202610-0001 | Setoran modal awal pemilik pabrik agar-agar PT Agarindo Nusantara Raya | 800.000.000 | 800.000.000 | |
| 02/10/2026 | AS-202610-0001 | Pengadaan Boiler Steam, Tangki Ekstraksi & Filter Press Hidrolik | 350.000.000 | 450.000.000 | |
| 16/10/2026 | KB-202610-0002 | Pembayaran sebagian hutang pembelian rumput laut via transfer Mandiri | 50.000.000 | 400.000.000 | |
| Mutasi & saldo akhir | 800.000.000 | 400.000.000 | 400.000.000 | ||
1-1300 Piutang Usaha (Distributor & Buyer)
Piutang 路 saldo normal debit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 14/10/2026 | PT-202610-0001 | Penjualan Tepung Agar Invoice INV-202610-0001 (PT Swallow Globus Jaya) | 29.000.000 | 29.000.000 | |
| Mutasi & saldo akhir | 29.000.000 | 0 | 29.000.000 | ||
1-1410 Persediaan Bahan Baku - Rumput Laut (Gracilaria)
Persediaan 路 saldo normal debit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 04/10/2026 | HT-202610-0002 | Penerimaan Rumput Laut Rumput Laut Gracilaria Kering 7360 kg (@ Rp 11.500) asal Tambak Pontang, Serang | 84.640.000 | 84.640.000 | |
| 06/10/2026 | HT-202610-0003 | Penerimaan Rumput Laut Rumput Laut Gracilaria Kering 4750 kg (@ Rp 11.800) asal Pesisir Sumenep, Madura | 56.050.000 | 140.690.000 | |
| 08/10/2026 | PRD-202610-0001 | Pengeluaran bahan baku 2000 kg & kimia ke BDP Batch BATCH-202610-0001 | 23.000.000 | 117.690.000 | |
| 12/10/2026 | PRD-202610-0004 | Pengeluaran bahan baku 1500 kg & kimia ke BDP Batch BATCH-202610-0002 | 17.250.000 | 100.440.000 | |
| Mutasi & saldo akhir | 140.690.000 | 40.250.000 | 100.440.000 | ||
1-1420 Persediaan Bahan Kimia & Pembantu (KOH, H2SO4, Diatomite)
Persediaan 路 saldo normal debit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 03/10/2026 | HT-202610-0001 | Pembelian bahan kimia KOH, Diatomite, H2SO4 dan 10 ton Batubara Boiler | 23.000.000 | 23.000.000 | |
| 08/10/2026 | PRD-202610-0001 | Pengeluaran bahan baku 2000 kg & kimia ke BDP Batch BATCH-202610-0001 | 2.240.000 | 20.760.000 | |
| 08/10/2026 | PRD-202610-0001 | Pengeluaran bahan baku 2000 kg & kimia ke BDP Batch BATCH-202610-0001 | 255.000 | 20.505.000 | |
| 08/10/2026 | PRD-202610-0001 | Pengeluaran bahan baku 2000 kg & kimia ke BDP Batch BATCH-202610-0001 | 750.000 | 19.755.000 | |
| 12/10/2026 | PRD-202610-0004 | Pengeluaran bahan baku 1500 kg & kimia ke BDP Batch BATCH-202610-0002 | 1.680.000 | 18.075.000 | |
| 12/10/2026 | PRD-202610-0004 | Pengeluaran bahan baku 1500 kg & kimia ke BDP Batch BATCH-202610-0002 | 600.000 | 17.475.000 | |
| Mutasi & saldo akhir | 23.000.000 | 5.525.000 | 17.475.000 | ||
1-1430 Persediaan Bahan Bakar Boiler (Batubara/Cangkang)
Persediaan 路 saldo normal debit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 03/10/2026 | HT-202610-0001 | Pembelian bahan kimia KOH, Diatomite, H2SO4 dan 10 ton Batubara Boiler | 15.000.000 | 15.000.000 | |
| 08/10/2026 | PRD-202610-0001 | Pengeluaran bahan baku 2000 kg & kimia ke BDP Batch BATCH-202610-0001 | 1.800.000 | 13.200.000 | |
| 10/10/2026 | PRD-202610-0002 | Pembebanan upah boiler/press & overhead listrik/batubara ke Batch BATCH-202610-0001 | 2.800.000 | 10.400.000 | |
| 12/10/2026 | PRD-202610-0004 | Pengeluaran bahan baku 1500 kg & kimia ke BDP Batch BATCH-202610-0002 | 1.350.000 | 9.050.000 | |
| Mutasi & saldo akhir | 15.000.000 | 5.950.000 | 9.050.000 | ||
1-1450 Barang Dalam Proses (BDP / WIP) - Ekstraksi & Sineresis
Persediaan 路 saldo normal debit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 08/10/2026 | PRD-202610-0001 | Pengeluaran bahan baku 2000 kg & kimia ke BDP Batch BATCH-202610-0001 | 28.045.000 | 28.045.000 | |
| 10/10/2026 | PRD-202610-0002 | Pembebanan upah boiler/press & overhead listrik/batubara ke Batch BATCH-202610-0001 | 8.100.000 | 36.145.000 | |
| 10/10/2026 | PRD-202610-0003 | Penyelesaian Batch BATCH-202610-0001: 365 kg Tepung Agar-Agar Super (GS > 900) (HPP Rp 93.000/kg, Rendemen 18.25%) | 34.345.000 | 1.800.000 | |
| 12/10/2026 | PRD-202610-0004 | Pengeluaran bahan baku 1500 kg & kimia ke BDP Batch BATCH-202610-0002 | 20.880.000 | 22.680.000 | |
| Mutasi & saldo akhir | 57.025.000 | 34.345.000 | 22.680.000 | ||
1-1460 Persediaan Barang Jadi - Tepung Agar Super (GS > 900)
Persediaan 路 saldo normal debit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 10/10/2026 | PRD-202610-0003 | Penyelesaian Batch BATCH-202610-0001: 365 kg Tepung Agar-Agar Super (GS > 900) (HPP Rp 93.000/kg, Rendemen 18.25%) | 33.945.000 | 33.945.000 | |
| 14/10/2026 | PT-202610-0001 | Penjualan Tepung Agar Invoice INV-202610-0001 (PT Swallow Globus Jaya) | 18.600.000 | 15.345.000 | |
| Mutasi & saldo akhir | 33.945.000 | 18.600.000 | 15.345.000 | ||
1-1490 Persediaan Produk Sampingan (Ampas Rumput Laut)
Persediaan 路 saldo normal debit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 10/10/2026 | PRD-202610-0003 | Penyelesaian Batch BATCH-202610-0001: 365 kg Tepung Agar-Agar Super (GS > 900) (HPP Rp 93.000/kg, Rendemen 18.25%) | 400.000 | 400.000 | |
| Mutasi & saldo akhir | 400.000 | 0 | 400.000 | ||
1-2300 Mesin Boiler, Reaktor Ekstraksi & Filter Press
Aset Tetap 路 saldo normal debit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 02/10/2026 | AS-202610-0001 | Pengadaan Boiler Steam, Tangki Ekstraksi & Filter Press Hidrolik | 220.000.000 | 220.000.000 | |
| Mutasi & saldo akhir | 220.000.000 | 0 | 220.000.000 | ||
1-2310 Akumulasi Penyusutan Mesin Ekstraksi & Boiler
Akumulasi Penyusutan 路 saldo normal credit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 31/10/2026 | AJP-202610-0001 AJP | Penyusutan mesin boiler, reaktor ekstraksi & filter press bulan berjalan | 5.500.000 | 5.500.000 | |
| Mutasi & saldo akhir | 0 | 5.500.000 | 5.500.000 | ||
1-2400 Mesin Hydraulic Press, Cold Storage & Tunnel Dryer
Aset Tetap 路 saldo normal debit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 02/10/2026 | AS-202610-0001 | Pengadaan Boiler Steam, Tangki Ekstraksi & Filter Press Hidrolik | 80.000.000 | 80.000.000 | |
| Mutasi & saldo akhir | 80.000.000 | 0 | 80.000.000 | ||
1-2500 Mesin Pulverizer (Milling), Pengayak & Packing
Aset Tetap 路 saldo normal debit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 02/10/2026 | AS-202610-0001 | Pengadaan Boiler Steam, Tangki Ekstraksi & Filter Press Hidrolik | 50.000.000 | 50.000.000 | |
| Mutasi & saldo akhir | 50.000.000 | 0 | 50.000.000 | ||
2-1100 Hutang Usaha (Petani / Pengepul Rumput Laut)
Hutang Lancar 路 saldo normal credit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 04/10/2026 | HT-202610-0002 | Penerimaan Rumput Laut Rumput Laut Gracilaria Kering 7360 kg (@ Rp 11.500) asal Tambak Pontang, Serang | 84.640.000 | 84.640.000 | |
| 06/10/2026 | HT-202610-0003 | Penerimaan Rumput Laut Rumput Laut Gracilaria Kering 4750 kg (@ Rp 11.800) asal Pesisir Sumenep, Madura | 56.050.000 | 140.690.000 | |
| 16/10/2026 | KB-202610-0002 | Pembayaran sebagian hutang pembelian rumput laut via transfer Mandiri | 50.000.000 | 90.690.000 | |
| Mutasi & saldo akhir | 50.000.000 | 140.690.000 | 90.690.000 | ||
2-1110 Hutang Usaha Supplier Kimia & Batubara
Hutang Lancar 路 saldo normal credit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 03/10/2026 | HT-202610-0001 | Pembelian bahan kimia KOH, Diatomite, H2SO4 dan 10 ton Batubara Boiler | 38.000.000 | 38.000.000 | |
| Mutasi & saldo akhir | 0 | 38.000.000 | 38.000.000 | ||
2-1200 Hutang Gaji & Upah Operator Pabrik
Hutang Lancar 路 saldo normal credit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 10/10/2026 | PRD-202610-0002 | Pembebanan upah boiler/press & overhead listrik/batubara ke Batch BATCH-202610-0001 | 3.200.000 | 3.200.000 | |
| Mutasi & saldo akhir | 0 | 3.200.000 | 3.200.000 | ||
2-1500 Biaya Masih Harus Dibayar (Listrik PLN / Utilitas)
Hutang Lancar 路 saldo normal credit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 10/10/2026 | PRD-202610-0002 | Pembebanan upah boiler/press & overhead listrik/batubara ke Batch BATCH-202610-0001 | 2.100.000 | 2.100.000 | |
| Mutasi & saldo akhir | 0 | 2.100.000 | 2.100.000 | ||
3-1000 Modal Disetor Pemilik
Modal 路 saldo normal credit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 01/10/2026 | KB-202610-0001 | Setoran modal awal pemilik pabrik agar-agar PT Agarindo Nusantara Raya | 850.000.000 | 850.000.000 | |
| Mutasi & saldo akhir | 0 | 850.000.000 | 850.000.000 | ||
4-1000 Penjualan Tepung Agar Super (GS > 900)
Pendapatan Usaha 路 saldo normal credit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 14/10/2026 | PT-202610-0001 | Penjualan Tepung Agar Invoice INV-202610-0001 (PT Swallow Globus Jaya) | 29.000.000 | 29.000.000 | |
| Mutasi & saldo akhir | 0 | 29.000.000 | 29.000.000 | ||
5-1000 Harga Pokok Penjualan (HPP) Tepung Agar
Beban Pokok Penjualan (HPP) 路 saldo normal debit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 14/10/2026 | PT-202610-0001 | Penjualan Tepung Agar Invoice INV-202610-0001 (PT Swallow Globus Jaya) | 18.600.000 | 18.600.000 | |
| Mutasi & saldo akhir | 18.600.000 | 0 | 18.600.000 | ||
5-1800 HPP - Penyusutan Mesin & Peralatan Pabrik
Beban Pokok Penjualan (HPP) 路 saldo normal debit
| Tanggal | No. jurnal | Keterangan | Debit | Kredit | Saldo |
|---|---|---|---|---|---|
| 01/10/2026 | Saldo awal | 0 | |||
| 31/10/2026 | AJP-202610-0001 AJP | Penyusutan mesin boiler, reaktor ekstraksi & filter press bulan berjalan | 5.500.000 | 5.500.000 | |
| Mutasi & saldo akhir | 5.500.000 | 0 | 5.500.000 | ||