1. Analisis Horizontal
Tabel 4.1:
PT. HOTEL INDONESIA – NATOUR UNIT: INNA DHARMA DELI MEDAN
ANALISIS HORIZONTAL – NERACA PER 31 DESEMBER 2006 DAN 2007
ASSETS SALDO
NaikTurun 2006
2007 Rp.
CURRENT ASSET
Cash Bank 491.708.657
435.778.637 55.930.020
11,37 Short-term deposit
0,00
Accounts receivable
Gross account receivable 1.327.834.573
1.831.289.622 503.455.049
37,92 Less. Prov. For Doubtfull Account
47.564.963 393.565.411
346.000.448 727,43
Net Accounts Receivable 1.280.269.610
1.473.724.211 193.454.601
15,11
Inventories
Food 32.562.175
35.836.208 3.274.033
10,05 Beverage
11.941.053 15.897.723
3.956.670 33,14
Other 52.434.700
55.195.444 2.760.744
5,27 Total Inventories
96.937.928 106.929.375
9.991.447 10,31
Advance Payment 126.115.298
120.603.986 5.511.312
4,37 Prepaid Taxes
0,00 Prepaid Expenses
48.320.621 30.140.362
18.180.259 37,62
Accrued Revenues 0,00
Total Current Assets 2.043.352.114
2.131.176.571 87.824.457
4,30
Long Term Investments 0,00
Long Term Deposit 0,00
Total Long Investment 0,00
FIXED ASSETS
Land 751.952.005
751.952.005 0,00
Land Improvement 0,00
Building 4.447.539.028
4.507.586.178 60.047.150
1,35 F.F Equipment Group – I
448.539.895 559.469.061
110.929.166 24,73
F.F Equipment Group – II 3.232.060.476
3.369.020.476 136.960.000
4,24 Lease Assets
0,00 Less Accumulated Depreciation
6.319.436.331 6.820.107.305
500.670.974 7,92
Operating Equipment 469.856.551
243.621.688 226.234.863
48,15 Investment in Progress
0,00
Total Fixed Assets 3.030.511.624
2.611.542.103 418.969.521
13,83 INTANGIBLE ASSETS
Long Term Leasehold 441.600.000
414.000.000 27.600.000
6,25 OTHERS ASSETS
Differed Charges 0,00
Doubtfull Account-City Clean Up 0,00
Allowance for Doubtfull Account Clean Up
0,00 Fixed Assets Clean Up
0,00 Accumulated Depreciation Clean Up
0,00 Unusable Inventories F.A
0,00 Others
44.708.810 59.843.810
15.135.000 33,85
Total Others Assets 44.708.810
59.843.810 15.135.000
33,85 TOTAL ASSETS
5.560.172.548 5.216.562.484
343.610.064 6,18
Universitas Sumatera Utara
Tabel 4.1 sambungan:
PT. HOTEL INDONESIA – NATOUR UNIT: INNA DHARMA DELI MEDAN
ANALISIS HORIZONTAL – NERACA PER 31 DESEMBER 2006 DAN 2007
LIABILITIES AND EQUITY SALDO
NaikTurun 2006
2007 Rp.
CURRENT LIABILITIES
Account Payable 174.414.514
195.060.595 20.646.081
11,84 Invests Contract Payable
500.000 500.000
0,00 Short-term Bank Loan
0,00
Bank Loan Long Term – Current Portion
Advance Received 198.663.907
94.543.601 104.120.306
52,41 Tax Payable
200.543.805 306.041.077
105.497.272 52,61
Accrued Payable 201.130.525
193.386.532 7.743.993
3,85 Pension Plan Payable
0,00 Consignment Payable
0,00 Service Charge
3.152.118 15.758.466
18.910.584 599,93 Others
0,00 Due From To Affiliated Company
0,00
Total Current Liabilities 771.600.633
805.290.271 33.689.638
4,37 HEAD OFFICE UNITS
3.819.860.818 3.820.430.809
569.991 0,01
LONG-TERM LIABILITIES
Long-term Bank Loan 0,00
Obligation on Capital Lease 0,00
Total Long-term Liabilities 0,00
OTHER LIABILITIES
Advance Deposit 0,00
Differed Revenue 0,00
Pension Plans 0,00
Reserve 0,00
Total Other Liabilities 0,00
CAPITAL
Capital Stock 0,00
Premium Discount 0,00
Receipt from Government 0,00
Surplus on Fixed Assets Revaluation 0,00
General Reserve 0,00
Retained Earning
Balance Beginning of The Year 0,00
Profit or Loss This Period 968.711.097
590.841.404 377.869.693
39,01
Total Retained Earning 968.711.097
590.841.404 377.869.693
39,01 Total Capital
968.711.097 590.841.404
377.869.693 39,01
TOTAL PASSIVA 5.560.172.548
5.216.562.484 343.610.064
6,18
Universitas Sumatera Utara
Tabel 4.2:
PT. HOTEL INDONESIA – NATOUR UNIT: INNA DHARMA DELI MEDAN
ANALISIS HORIZONTAL – NERACA PER 31 DESEMBER 2007 DAN 2008
ASSETS SALDO
NaikTurun 2007
2008 Rp.
CURRENT ASSET
Cash Bank 435.778.637
1.175.715.741 739.937.104 169,80
Short-term deposit 0,00
Accounts receivable
Gross account receivable 1.831.289.622
2.278.562.080 447.272.458
24,42 Less. Prov. For Doubtfull Account
393.565.411 302.510.737
91.054.674 23,14 Net Accounts Receivable
1.473.724.211 1.976.051.343
502.327.132 34,09
Inventories
Food 35.836.208
34.379.713 1.456.495
4,06 Beverage
15.897.723 11.903.798
3.993.925 25,12
Other 55.195.444
78.045.516 22.850.072
41,40 Total Inventories
106.929.375 124.329.027
17.399.652 16,27
Advance Payment 120.603.986
208.526.614 87.922.628
72,90 Prepaid Taxes
0,00 Prepaid Expenses
30.140.362 149.305.810
119.165.448 395,37 Accrued Revenues
Total Current Assets 2.131.176.571
3.633.928.535 1.502.751.964
70,51
Long Term Investments 0,00
Long Term Deposit 0,00
Total Long Investment 0,00
FIXED ASSETS
Land 751.952.005
751.952.005 0,00
Land Improvement 0,00
Building 4.507.586.178
4.567.975.428 60.389.250
1,34 F.F Equipment Group – I
559.469.061 609.042.311
49.573.250 8,86
F.F Equipment Group – II 3.369.020.476
3.495.573.976 126.553.500
3,76 Lease Assets
0,00 Less Accumulated Depreciation
6.820.107.305 7.024.870.473
204.763.168 3,00
Operating Equipment 243.621.688
256.531.710 12.910.022
5,30 Investment in Progress
0,00
Total Fixed Assets 2.611.542.103
2.656.204.957 44.662.854
1,71 INTANGIBLE ASSETS
Long Term Leasehold 414.000.000
396.400.000 17.600.000
4,25 OTHERS ASSETS
Differed Charges 0,00
Doubtfull Account-City Clean Up 0,00
Allowance for Doubtfull Account Clean Up
0,00 Fixed Assets Clean Up
0,00 Accumulated Depreciation Clean Up
0,00 Unusable Inventories F.A
0,00 Others
59.843.810 59.843.810
0,00
Total Others Assets 59.843.810
59.843.810 0,00
TOTAL ASSETS 5.216.562.484
6.746.377.302 1.529.814.818
29,33
Universitas Sumatera Utara
Tabel 4.2 sambungan:
PT. HOTEL INDONESIA – NATOUR UNIT: INNA DHARMA DELI MEDAN
ANALISIS HORIZONTAL – NERACA PER 31 DESEMBER 2007 DAN 2008
LIABILITIES AND EQUITY SALDO
NaikTurun 2007
2008 Rp.
CURRENT LIABILITIES
Account Payable 195.060.595
308.634.030 113.573.435
58,22 Invests Contract Payable
500.000 76.253.000
75.753.000 15.150,60 Short-term Bank Loan
0,00
Bank Loan Long Term – Current Portion
Advance Received 94.543.601
123.941.305 29.397.704
31,09 Tax Payable
306.041.077 544.115.657
238.074.580 77,79
Accrued Payable 193.386.532
304.552.606 111.166.074
57,48 Pension Plan Payable
0,00 Consignment Payable
0,00 Service Charge
15.758.466 1.313.746
17.072.212 108,34
Others 0,00
Due From To Affiliated Company 0,00
Total Current Liabilities 805.290.271
1.355.912.853 550.622.582
68,38 HEAD OFFICE UNITS
3.820.430.809 3.051.874.234
768.556.575 20,12
LONG-TERM LIABILITIES
Long-term Bank Loan 0,00
Obligation on Capital Lease 0,00
Total Long-term Liabilities 0,00
OTHER LIABILITIES
Advance Deposit 0,00
Differed Revenue 0,00
Pension Plans 0,00
Reserve 0,00
Total Other Liabilities 0,00
CAPITAL
Capital Stock 0,00
Premium Discount 0,00
Receipt from Government 0,00
Surplus on Fixed Assets Revaluation 0,00
General Reserve 0,00
Retained Earning
Balance Beginning of The Year 0,00
Profit or Loss This Period 590.841.404
2.338.590.215 1.747.748.811
295,81
Total Retained Earning 590.841.404
2.338.590.215 1.747.748.811
295,81 Total Capital
590.841.404 2.338.590.215
1.747.748.811 295,81
TOTAL PASSIVA 5.216.562.484
6.746.377.302 1.529.814.818
29,33
Universitas Sumatera Utara
Tabel 4.3:
PT. HOTEL INDONESIA – NATOUR UNIT: INNA DHARMA DELI MEDAN
ANALISIS HORIZONTAL – LAPORAN LABA RUGI PER 31 DESEMBER 2006 DAN 2007
DESCRIPTION SALDO
NaikTurun 2006
2007 Rp.
DEPARTEMENTAL REVENUE
Rooms
5.916.838.937 6.272.784.410
355.945.473 6,02
Food
3.226.865.655 3.468.414.838
241.549.183 7,49
Beverage
243.115.576 221.293.930
21.821.646 8,98
Telephone
200.875.469 149.684.808
51.190.661 25,48
Other operated department
235.540.122 218.280.750
17.259.372 7,33
Office building
381.507.440 425.805.189
44.297.749 11,61
Other income
101.006.060 130.267.255
29.261.195 28,97
Total revenue
10.305.749.259 10.886.531.188
580.781.929 5,64
COST OF SALES
Food
1.216.268.384 1.291.950.804
75.682.420 6,22
Beverage
89.715.695 80.896.914
8.818.781 9,83
Telephone
95.290.422 63.844.202
31.446.220 33,00
Other operated department
16.509.156 655.922.629
639.413.473 3873,08
Total cost of sales
1.417.783.657 1.492.614.549
74.830.892 5,28
PAYROLL RELATED EXPENSES
Rooms
1.034.653.777 1.145.257.050
110.603.273 10,69
Food Beverage
988.733.905 1.107.678.868
118.944.963 12,03
Telephone
77.346.005 93.175.453
15.829.448 20,47
Other operated department
185.224.103 203.596.192
18.372.089 9,92
Total payroll related exp.
2.285.957.790 2.549.707.563
263.749.773 11,54
PROVISION FOR OPERATING EQ.
Rooms
50.309.021 193.286.510
142.977.489 284,20
Food Beverage
26.518.973 31.404.717
4.885.744 18,42
Total prov. for operating eq.
76.827.994 224.691.227
147.863.233 192,46
OTHER EXPENSES
Rooms
443.204.867 500.938.868
57.734.001 13,03
Food Beverage
304.329.706 305.617.468
1.287.762 0,42
Telephone
19.556.604 35.944.804
16.388.200 83,80
Other operated department
48.295.895 73.707.575
25.411.680 52,62
Total other expenses
815.387.072 916.208.715
100.821.643 12,36
GROSS OPERATING EXPENSES
4.595.956.513 5.183.222.054
587.265.541 12,78
GROSS OPERATING INCOME
5.709.792.746 5.703.309.134
6.483.612 0,11
OVERHEAD DEPT. ADM. GENERAL EXP.
Payroll related expenses
770.796.091 1.043.403.102
272.607.011 35,37
Other expenses
399.900.998 456.205.533
56.304.535 14,08
Total Adm. general exp.
1.170.697.089 1.499.608.635
328.911.546 28,10
Universitas Sumatera Utara
Tabel 4.3 sambungan:
PT. HOTEL INDONESIA – NATOUR UNIT: INNA DHARMA DELI MEDAN
ANALISIS HORIZONTAL – LAPORAN LABA RUGI PER 31 DESEMBER 2006 DAN 2007
DESCRIPTION SALDO
NaikTurun 2006
2007 Rp.
MARKETING
Payroll related expenses
136.425.509 154.031.547
17.606.038 12,91
Other expenses
215.845.937 231.556.523
15.710.586 7,28
Total Marketing Expenses
352.271.446 385.588.070
33.316.624 9,46
POMEC
Payroll related expenses
353.361.662 357.960.671
4.599.009 1,30
P.O.M. expenses
548.895.709 435.805.122
113.090.587 20,60
Energy post
1.597.013.203 1.659.127.619
62.114.416 3,89
Total POMEC
2.499.270.574 2.452.893.412
46.377.162 1,86
TOTAL OVERHEAD EXP
4.022.239.109 4.338.090.117
315.851.008 7,85
GROSS OPERATING PROFIT
1.687.553.637 1.365.219.017
322.334.620 19,10
CAPITAL EXPENSES
Amortization – pre opening
0,00
Land building tax
165.780.394 179.646.227
13.865.833 8,36
Insurance expenses
107.632.156 106.855.225
776.931 0,72
Rent expenses
52.646.500 65.472.000
12.825.500 24,36
Interest of leased expenses
0,00
Depreciation expenses
383.059.616 483.427.666
100.368.050 26,20
Other depreciation expenses
0,00
Amortization – org. cost
27.600.000 27.600.000
0,00
Miscellaneous
0,00
TOTAL CAPITAL EXPENSES
736.718.666 863.001.118
126.282.452 17,14
NET OPERATING PROFIT LOSS
950.834.971 502.217.899
448.617.072 47,18
NON OPERATING PROFIT
Profit on sales fixed asset
0,00
Interest earned
0,00
Surplus on conversion
0,00
Management fee
0,00
Other
17.876.126 88.623.505
70.747.379 395,76
Total non operating profit
17.876.126 88.623.505
70.747.379 395,76
NON OPERATING EXP.
Loss on sales fixed asset
0,00
Interest expenses
0,00
Deficit on conversion
0,00
Other
0,00
Total non operating expenses
0,00
NON OPERATING PROFIT EXP
17.876.126 88.623.505
70.747.379 395,76
PROFIT LOSS BEFORE TAX
968.711.097 590.841.404
377.869.693 39,01
Universitas Sumatera Utara
Table 4.4:
PT. HOTEL INDONESIA – NATOUR UNIT: INNA DHARMA DELI MEDAN
ANALISIS HORIZONTAL – LAPORAN LABA RUGI PER 31 DESEMBER 2007 DAN 2008
DESCRIPTION SALDO
NaikTurun 2007
2008 Rp.
DEPARTEMENTAL REVENUE
Rooms
6.272.784.410 8.179.695.393
1.906.910.983 30,40
Food
3.468.414.838 4.440.158.271
971.743.433 28,02
Beverage
221.293.930 312.794.324
91.500.394 41,35
Telephone
149.684.808 254.682.327
104.997.519 70,15
Other operated department
218.280.750 286.223.303
67.942.553 31,13
Office building
425.805.189 449.138.915
23.333.726 5,48
Other income
130.267.255 218.693.311
88.426.056 67,88
Total revenue
10.886.531.188 14.141.385.844
3.254.854.656 29,90
COST OF SALES
Food
1.291.950.804 1.608.806.180
316.855.376 24,53
Beverage
80.896.914 100.730.529
19.833.615 24,52
Telephone
63.844.202 89.716.529
25.872.327 40,52
Other operated department
655.922.629 189.380.625
466.542.004 71,13
Total cost of sales
1.492.614.549 1.988.633.738
496.019.189 33,23
PAYROLL RELATED EXPENSES
Rooms
1.145.257.050 1.110.152.739
35.104.311 3,07
Food Beverage
1.107.678.868 984.210.411
123.468.457 11,15
Telephone
93.175.453 105.047.711
11.872.258 12,74
Other operated department
203.596.192 220.314.603
16.718.411 8,21
Total payroll related exp.
2.549.707.563 2.419.725.464
129.982.099 5,10
PROVISION FOR OPERATING EQ.
Rooms
193.286.510 62.425.637
130.860.873 67,70
Food Beverage
31.404.717 17.558.751
13.845.966 44,09
Total prov. for operating eq.
224.691.227 79.984.388
144.706.839 64,40
OTHER EXPENSES
Rooms
500.938.868 668.414.755
167.475.887 33,43
Food Beverage
305.617.468 517.217.107
211.599.639 69,24
Telephone
35.944.804 41.533.664
5.588.860 15,55
Other operated department
73.707.575 124.118.160
50.410.585 68,39
Total other expenses
916.208.715 1.351.283.686
435.074.971 47,49
GROSS OPERATING EXPENSES
5.183.222.054 5.839.627.276
656.405.222 12,66
GROSS OPERATING INCOME
5.703.309.134 8.301.758.568
2.598.449.434 45,56
OVERHEAD DEPT. ADM. GENERAL EXP.
Payroll related expenses
1.043.403.102 1.134.876.238
91.473.136 8,77
Other expenses
456.205.533 607.230.513
151.024.980 33,10
Total Adm. general exp.
1.499.608.635 1.742.106.751
242.498.116 16,17
Universitas Sumatera Utara
Tabel 4.4 sambungan:
PT. HOTEL INDONESIA – NATOUR UNIT: INNA DHARMA DELI MEDAN
ANALISIS HORIZONTAL – LAPORAN LABA RUGI PER 31 DESEMBER 2007 DAN 2008
DESCRIPTION SALDO
NaikTurun 2007
2008 Rp.
MARKETING
Payroll related expenses
154.031.547 181.547.776
27.516.229 17,86
Other expenses
231.556.523 289.278.116
57.721.593 24,93
Total Marketing Expenses
385.588.070 470.825.892
85.237.822 22,11
POMEC
Payroll related expenses
357.960.671 334.800.327
23.160.344 6,47
P.O.M. expenses
435.805.122 788.317.360
352.512.238 80,89
Energy post
1.659.127.619 1.837.928.116
178.800.497 10,78
Total POMEC
2.452.893.412 2.961.045.803
508.152.391 20,72
TOTAL OVERHEAD EXP
4.338.090.117 5.173.978.446
835.888.329 19,27
GROSS OPERATING PROFIT
1.365.219.017 3.127.780.122
1.762.561.105 129,10
CAPITAL EXPENSES
Amortization – pre opening
0,00
Land building tax
179.646.227 164.646.211
15.000.016 8,35
Insurance expenses
106.855.225 132.286.703
25.431.478 23,80
Rent expenses
65.472.000 78.345.750
12.873.750 19,66
Interest of leased expenses
0,00
Depreciation expenses
483.427.666 228.138.168
255.289.498 52,81
Other depreciation expenses
0,00
Amortization – org. cost
27.600.000 27.600.000
0,00
Miscellaneous
0,00
TOTAL CAPITAL EXPENSES
863.001.118 631.016.832
231.984.286 26,88
NET OPERATING PROFIT LOSS
502.217.899 2.496.763.290
1.994.545.391 397,15
NON OPERATING PROFIT
Profit on sales fixed asset
0,00
Interest earned
0,00
Surplus on conversion
0,00
Management fee
0,00
Other
88.623.505 79.744.859
8.878.646 10,02
Total non operating profit
88.623.505 79.744.859
8.878.646 10,02
NON OPERATING EXP.
Loss on sales fixed asset
0,00
Interest expenses
0,00
Deficit on conversion
0,00
Other
237.917.934 237.917.934
0,00
Total non operating expenses
237.917.934 237.917.934
0,00
NON OPERATING PROFIT EXP
88.623.505 158.173.075
246.796.580 278,48
PROFIT LOSS BEFORE TAX
590.841.404 2.338.590.215
1.747.748.811 295,81
Universitas Sumatera Utara
2. Analisis Vertikal
Kategori