L1 LAMPIRAN Lampiran A Neraca Komparatif PT. GN Tahun 2005 dan 2006 PT GN BALANCE SHEETS AS OF DECEMBER 31, 2006 AND 2005 (In Rupiah) Notes ASSETS Current Assets Cash and Cash Equivalents Time Deposits Accounts Receivable Trade Related Party Inventories Total Current Assets Non Current Assets Fixed Assets-net of accumulated depreciation
5.470.196.295 18.862.500.000
9.992.050.445 985.000.000
2c, 5 2c, 6 2d, 7
32.239.895.552 22.272.366.626 78.844.958.473
30.749.534.873 12.598.831.314 23.302.540.408 77.627.957.040
2e, 8
1.236.197.213
1.413.149.054
1.236.197.213
1.413.149.054
80.081.155.686
79.041.106.094
17.023.907.936 1.305.786.300 5.656.730.748 2.763.973.343 26.750.398.327
19.637.096.931 7.552.258.892 4.909.753.144 32.099.108.967
563.962.098
425.402.098
563.962.098
425.402.098
27.314.360.425
32.524.511.065
500.000.000 52.266.795.261 52.766.795.261
500.000.000 46.016.595.029 46.516.595.029
80.081.155.686
79.041.106.094
TOTAL ASSETS
Non Current Liabilities Provision for Long Term and Post Employment Benefit
2c, 9 2c, 10 2c, 11 12
19
Total Non Current Liabilities Total Liabilities Shareholders' Equity Capital stock-at Rp. 1.000,- par value per share issued and fully paid in 500.0000 shares Retained Earnings Total Shareholders' Equity TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY
Sumber: Data Keuangan PT. GN
2005
2b, 3 4
Total Non Current Assets
LIABILITIES And SHAREHOLDERS' EQUITY Current Liabilities Accounts Payable Trade Related Party Others Advanced Payment Total Current Liabilities
2006
13
L2 Lampiran B Laporan Laba Rugi Komparatif PT. GN Tahun 2005 dan 2006 PT GN STATEMENTS OF INCOME FOR THE YEARS ENDED DECEMBER 31, 2006 AND 2005 (In Rupiah) Notes Net Sales Cost of Goods Sold
2g, 14 15
Gross Profit on Sales Operating Expenses General and Administrative Expenses Selling Expenses Total Operating Expenses
2g, 16 2g, 17
Opreating Income Other Income (Expenses) Interest Income (Expense) Gain (Loss) on foreign exchange Other Income (Expense) Total Other Income (Expenses) Net Income Before Estimated Corporate Tax Estimated Corporate Tax NET INCOME
Sumber: Data Keuangan PT. GN
18
2006
2005
132.131.171.587
124.442.152.741
(107.713.512.656)
(102.382.494.208)
24.417.658.931
22.059.658.533
8.769.225.457 6.397.868.382 15.167.093.839
6.736.932.838 5.969.703.335 12.706.636.173
9.250.565.092
9.353.022.360
(227.847.469) (840.172.014) 1.008.926.623 (59.092.860)
(65.743.166) 959.598.093 1.517.193.108 2.411.048.035
9.191.472.232
11.764.070.395
(2.941.272.000)
(3.802.609.000)
6.250.200.232
7.961.461.395
L3 Lampiran C Laporan Perubahan Modal Komparatif PT. GN Tahun 2005 dan 2006 PT GN STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY FOR THE YEARS ENDED DECEMBER 31, 2006 AND 2005 (In Rupiah) Capital Stock
Retained Earning
500.000.000
38.055.133.634
38.555.133.634
-
7.961.461.395
7.961.461.395
Balance as of December 31, 2005
500.000.000
46.016.595.029
46.516.595.029
Balance as of January 1, 2006
500.000.000
46.016.595.029
46.516.595.029
-
6.250.200.232
6.250.200.232
500.000.000
52.266.795.261
52.766.795.261
Balance as of January 1, 2005 Net Profit for the period after Estimated Corporate Tax
Net Profit for the period after Estimated Corporate Tax Balance as of December 31, 2006
Sumber: Data Keuangan PT. GN
Equity
L4 Lampiran D Neraca Komparatif PT. GN Tahun 2007 dan 2008 PT GN BALANCE SHEETS AS OF DECEMBER 31, 2008 AND 2007 (In Rupiah) Notes ASSETS Current Assets Cash and Cash Equivalents Time Deposit Accounts Receivable-Trade Accounts Receivable-Affiliation Merchandise Inventory Total Current Assets Non Current Assets Fixed Assets Procurement Cost Accumulated Depreciation Book Value of Fixed Assets
3 4 2c, 5 2c, 6 2d, 7
6.119.388.789 17.636.150.000 45.395.069.948 818.895.275 29.772.298.095 99.741.802.107
3.713.879.302 (2.738.282.549) 975.596.753
3.385.253.027 (2.106.789.180) 1.278.463.847
975.596.753
1.278.463.847
124.470.812.752
101.020.265.954
9 2c, 10 11 12
31.608.822.538 10.289.277.709 4.721.576.935 3.708.140.062 50.327.817.244
17.104.478.544 10.537.724.497 5.948.710.628 3.310.469.430 36.901.383.099
13
1.081.445.000
736.702.098
14
500.000.000 72.561.550.508 73.061.550.508
500.000.000 62.882.180.757 63.382.180.757
124.470.812.752
101.020.265.954
2e, 8
TOTAL ASSETS
Long Term Liabilities Post Employment Benefit Shareholders' Equity Capital stock-authorised capital 1.000.000 shares at Rp. 1.000,- par value per share, issued and fully paid Retained Earnings Total Shareholders' Equity TOTAL LIABILITIES AND EQUITY
Sumber: Data Keuangan PT. GN
2007
6.152.316.526 22.152.500.000 34.969.099.875 5.457.847.773 54.763.451.825 123.495.215.999
Total Non Current Assets
LIABILITIES AND EQUITY Current Liabilities Bank Loans Accounts Payable-Trade Accounts Payable-Other Advanced Payment from Customers Total Current Liabilities
2008
L5 Lampiran E Laporan Laba Rugi Komparatif PT. GN Tahun 2007 dan 2008 PT GN INCOME STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2008 AND 2007 (In Rupiah) Notes
2008
2007
Net Sales
15
178.392.534.128
162.624.402.096
Cost of Goods Sold
16
(140.280.001.243)
(131.081.835.075)
38.112.532.885
31.542.567.021
12.750.960.811 8.366.549.294 21.117.510.105
10.762.174.859 7.708.814.957 18.470.989.816
16.995.022.780
13.071.577.205
(1.461.202.489) (1.502.400.826) (203.747.714) (3.167.351.029)
(249.853.792) 1.040.639.470 1.302.473.613 2.093.259.291
13.827.671.751
15.164.836.496
(4.148.302.000)
(4.549.451.000)
9.679.369.751
10.615.385.496
Gross Profit on Sales Operating Expenses General and Administrative Expenses Selling Expenses Total Operating Expenses
17 18
Opreating Income Other Income (Expenses) Interest Income (Expense) Gain (Loss) on foreign exchange Other Income (Expense)-Net Total Other Income (Expenses) Net Income Before Tax Provision for Corporate Tax NET INCOME
Sumber: Data Keuangan PT. GN
19
L6 Lampiran F Laporan Perubahan Modal Komparatif PT. GN Tahun 2007 dan 2008 PT GN STATEMENTS OF CHANGES IN EQUITY FOR THE YEARS ENDED DECEMBER 31, 2008 AND 2007 (In Rupiah) Capital Stock Beginning Balance, January 1, 2007
Retained Earning
Equity
500.000.000
52.266.795.261
52.766.795.261
Net Income for the Current Year 2007
-
10.615.385.496
10.615.385.496
Ending Balance December 31, 2007
500.000.000
62.882.180.757
63.382.180.757
Net income for the Current Year 2008
-
9.679.369.751
9.679.369.751
Ending Balance December 31, 2008
500.000.000
72.561.550.508
73.061.550.508
Sumber: Data Keuangan PT. GN
Lampiran G Rekapitulasi Perubahan Kas dan Setara Kas Tahun 2006 – 2008 LAK Tahun Perubahan Kas
2006
2007
2008
↓ Rp 4.521.854.150
↑ Rp 649.192.494
↑ Rp 32.927.737
↓ 45,2%
↑ 11,8%
↑ 0,5%
% Perubahan Kas
Sumber: Data Keuangan PT. GN
Lampiran H Rekapitulasi Laporan Arus Kas tahun 2005 – 2008 2006
2005 OPERATING ACTIVITIES
(Rp 6.668.827.672)
(Rp 4.252.323.764)
INVESTING ACTIVITIES
(Rp 656.127.154)
(Rp 269.530.386)
FINANCING ACTIVITIES
-
Sumber: Data Keuangan PT. GN
2007
2008
Rp 1.266.523.386
Rp 361.554.012
(Rp 617.330.892) -
-
(Rp 328.626.275) -
L7 Lampiran I Data Nilai Penjualan PT. GN Kuartal 1 Tahun 2003 – Kuartal 1 Tahun 2009 TAHUN 2003
KUARTAL 1 2 3 4
NILAI PENJUALAN (dalam Rupiah) 16.440.336.622,00 24.795.274.968,00 26.094.864.477,00 22.839.128.073,00 90.169.604.140,00
2004
1 2 3 4
24.909.567.595,00 32.333.333.264,00 31.899.766.366,00 26.504.812.240,00 115.647.479.465,00
2005
1 2 3 4
41.709.199.988,00 21.733.158.714,00 26.005.335.861,00 35.669.516.660,00 125.117.211.223,00
2006
1 2 3 4
19.288.992.277,00 28.345.585.834,00 34.261.604.593,00 50.748.730.512,00 132.644.913.216,00
2007
1 2 3 4
33.489.040.781,00 36.820.188.450,00 36.081.519.112,00 56.737.163.268,00 163.127.911.611,00
2008
1 2 3 4
48.097.226.179,14 44.962.674.478,37 43.658.214.264,39 46.160.874.520,61 182.878.989.442,51
2009
1
39.130.516.703,77
Sumber: Data Keuangan PT. GN
L8 Lampiran J Data Kurs USD TAHUN 2003
KUARTAL 1 2 3 4
NILAI USD 1 DALAM RP 8.930,25 8.229,05 8.462,33 8.487,90
2004
1 2 3 4
8.568,82 9.382,38 9.182,60 9.223,09
2005
1 2 3 4
9.370,52 9.616,45 10.232,57 9.857,32
2006
1 2 3 4
9.171,57 9.362,73 9.143,33 9.086,80
2007
1 2 3 4
9.163,95 8.983,65 9.309,90 9.333,60
2008
1 2 3 4
9.184,94 9.295,71 9.340,65 11.324,84
2009
1
11.849,55
Sumber: www.bi.go.id
L9 Lampiran K Output SPSS v16.0 Descriptive Statistics Mean Ln_Nilai_Penjualan Ln_Kurs_USD Waktu
Std. Deviation
N
24.1980
.31893
25
9.1376
.08095
25
13.00
7.360
25
Correlations Ln_Nilai_Penjual an Pearson Correlation
Sig. (1-tailed)
Ln_Nilai_Penjualan
.348
.748
Ln_Kurs_USD
.348
1.000
.616
Waktu
.748
.616
1.000
.
.044
.000
Ln_Kurs_USD
.044
.
.001
Waktu
.000
.001
.
Ln_Nilai_Penjualan
25
25
25
Ln_Kurs_USD
25
25
25
Waktu
25
25
25
Variables Entered/Removedb
Model 1
Waktu
1.000
Ln_Nilai_Penjualan
N
Ln_Kurs_USD
Variables
Variables
Entered
Removed
Waktu, Ln_Kurs_USDa
a. All requested variables entered. b. Dependent Variable: Ln_Nilai_Penjualan
Method . Enter
L10 Collinearity Diagnosticsa Variance Proportions Model
Dimension Eigenvalue Condition Index
(Constant)
Ln_Kurs_USD
Waktu
1
1
2.836
1.000
.00
.00
.02
2
.164
4.153
.00
.00
.61
3
2.359E-5
346.706
1.00
1.00
.37
a. Dependent Variable: Ln_Nilai_Penjualan
Residuals Statisticsa Minimum Predicted Value
Maximum
Mean
Std. Deviation
N
23.7852
24.5687
24.1980
.24273
25
-1.701
1.527
.000
1.000
25
.044
.139
.072
.021
25
Adjusted Predicted Value
23.8366
24.5818
24.1992
.24331
25
Residual
-.53059
.40268
.00000
.20688
25
Std. Residual
-2.456
1.864
.000
.957
25
Stud. Residual
-2.510
1.923
-.002
.999
25
-.55453
.42895
-.00118
.22568
25
-2.903
2.060
-.008
1.060
25
Mahal. Distance
.023
9.042
1.920
1.939
25
Cook's Distance
.000
.116
.030
.034
25
Centered Leverage Value
.001
.377
.080
.081
25
Std. Predicted Value Standard Error of Predicted Value
Deleted Residual Stud. Deleted Residual
a. Dependent Variable: Ln_Nilai_Penjualan
L11 Lampiran L t-Tabel
Sumber: Studenmund (2006, p. 611)
L12 Lampiran M F-Tabel
Sumber: Studenmund (2006, p. 613)
L13 Lampiran N Tabel Durbin Watson
Sumber: Studenmund (2006, p. 617)
L14 Lampiran O Hasil Wawancara (Wawancara dilakukan kepada Chief Accounting dan Chief Finance PT. GN) 1) T : Bergerak di bidang apa perusahaan ini dan apa produk yang dijual? J
: PT. GN merupakan anak perusahaan dari PT. GA yang berkecimpung dalam bidang teknologi multimedia dan produk-produk yang dijual adalah produk-produk non konsumsi publik bidang Broadcasting dan Business To Business. PT. GN merupakan distibutor tunggal SONY untuk produk-produk non konsumsi publik.
2) T : Apakah ada Laporan Arus Kas selain Laporan Arus Kas Tahunan? J
: Laporan arus kas mingguan yang cara dan metode penyusunannya diciptakan sendiri oleh PT. GN disesuaikan dengan jenis pemasukan dan pengeluaran yang terjadi di perusahaan.
3) T : Apakah perusahaan menyusun anggaran kas? J
: Anggaran kas disusun mingguan dan bulanan sesuai dengan jenis pemasukan dan pengeluaran yang terjadi di perusahaan.
4) T : Metode apa yang digunakan dalam pengukuran piutang usaha tak tetagih? J
: Metode penghapusan langsung.
5) T : Bagaimana usaha penagihan atas piutang usaha yang terjadi? J
: Perusahaan memberikan kelonggaran kepada pelanggan dalam waktu pembayaran dan dilakukan penagihan kepada pelanggan yang umur piutangnya melebihi kebijakan yaitu 30 hari.
6) T : Bagaimana prospek piutang usaha yang mungkin tidak tertagih? J
: Sejauh ini perusahaan terus melakukan penagihan atas piutang yang mungkin tidak tertagih dan hasilnya ada beberapa yang dapat dilunasi oleh pelanggan dan ada juga yang tidak.
L15 7) T : Apakah ada kesulitan dalam mengatur keuangan perusahaan yaitu pemasukan dan pengeluaran kas? J
: Cukup sulit karena penjualan dan pembelian dilakukan dalam mata uang USD dan Rupiah. Apalagi bila kurs USD meningkat. Walaupun pada akhirnya semua akan dikonversi kedalam mata uang Rupiah.
