Penerapan Metode Penyusutan Aktiva Tetap Pada PT. Perkebunan Nusantara IV
PT PERKEBUNAN NUSANTARA IV
LAPORAN LABA (RUGI) KOMPREHENSIF
31 DESEMBER 2014 , 2013 DAN 2012
DALAM RP
URAIAN
2014
2013
2012
PENJUALAN
Penjualan ekspor
Pungutan ekspor
Penjualan ekspor bersih
Penjualan lokal
Jumlah penjualan
87.825.100.907
8.227.301.000
79.597.799.907
6.134.391.990.770
6.213.939.790.677
189.418.913.459
19.416.167.182
170.002.746.277
5.067.997.275.358
5.238.000.021.635
335.216.303.985
47.103.721.350
288.112.582.635
5.031.004.839.913
5.319.117.422.548
HARGA POKOK PENJUALAN
Persediaan awal
Biaya tidak langsung
Biaya langsung
Biaya penyusutan
Biaya pengiriman ke industri hilir
Biaya pengolahan di industri hilir
Persediaan akhir
Jumlah beban pokok penjualan
109.927.307.164
366.115.703.488
2.898.930.840.096
379.621.202.648
7.876.443.174
36.873.241.340
(180.516.585.763)
3.618.828.152.147
254.711.320.675
331.665.427.120
2.322.920.436.897
301.364.101.865
7.982.305.012
31.543.714.870
(109.927.307.164)
3.140.259.999.275
162.705.879.993
304.305.608.073
2.351.331.188.634
299.807.396.322
8.765.076.400
28.910.780.980
(254.711.320.675)
2.901.114.609.727
Laba kotor
2.595.111.638.530
2.097.740.022.360
2.418.002.812.821
BIAYA USAHA
Biaya penjualan
Biaya administrasi
Jumlah biaya usaha
134.649.550.969
1.125.380.906.348
1.260.030.457.317
116.712.146.235
1.036.951.274.259
1.153.663.420.494
111.901.915.442
1.118.228.661.562
1.230.130.577.004
Laba usaha
1.355.081.181.213
944.076.601.866
1.187.872.235.817
BIAYA BUNGA
Laba usaha setelah biaya bunga
274.544.688.142
1.080.536.493.071
247.392.943.806
696.683.658.060
191.248.775.990
996.623.459.827
PENDAPATAN (BIAYA) LAIN-LAIN
Pendapatan lain-lain
Biaya lain-lain
Jlh. Pendapatan (Biaya)lain-ain
Laba sebelum pajak penghasilan
Taksiran pajak penghasilan
185.638.312.217
(140.572.211.883)
45.066.100.334
1.105.647.593.455
353.284.001.924
211.680.158.859
(230.244.849.620)
(18.564.690.761)
678.118.967.299
244.774.175.662
155.854.599.873
(151.907.156.169)
3.947.443.704
1.000.570.903.531
303.141.906.448
752.363.591.531
433.344.791.637
697.428.997.083
Laba setelah pajak penghasilan
Universitas Sumatera Utara
PT PERKEBUNAN NUSANTARA IV
ASET TANAMAN, ASET TETAP DAN AKUMULASI PENYUSUTAN
31 DESEMBER 2014 , 2013 DAN 2012
DALAM RP
NAMA REKENING
2014
2013
2012
Tanah
T. Menghasilkan / T. Sisipan
Kelapa Sawit
Kakao
Benih
Teh
T. Belum Menghasilkan
Kelapa Sawit
Benih
Teh
Jabon
Bangunan Rumah
Bangunan perusahaan
Mesin dan Peralatan Pabrik
Jalan, Jembatan dan Sal. Air
Alat-Alat Pengangkutan
Alat Pertanian dan Inventaris Kecil
Persemaian Instalasi
62.949.701.357
38.102.853.194
18.127.629.011
4.461.278.163.244
248.399.314
1.412.952.915
137.984.707.470
3.961.083.152.219
248.399.314
3.325.457.647.891
669.437.437
95.225.965.099
73.143.812.536
1.161.535.784.497
6.821.835.937
126.763.974.899
510.762.005
497.816.432.114
425.634.071.799
1.805.782.994.869
818.130.528.246
118.807.780.590
162.926.475.898
5.141.363.239
1.290.851.238.985
1.552.040.582.107
117.789.166.648
1.122.809.680
429.135.893.399
406.359.246.610
1.676.428.148.596
771.139.434.845
117.141.164.466
147.548.627.948
5.141.363.239
86.348.835.525
387.177.719.319
323.787.095.095
1.584.511.544.232
695.504.582.642
118.868.110.874
134.976.594.426
5.141.363.239
Jumlah Harga Perolehan
Investasi dalam Penyelesaian
Nilai Tercatat
9.793.745.928.393
156.245.389.158
9.949.991.317.551
9.057.317.464.242
141.706.609.964
9.199.024.074.206
8.305.754.954.334
125.600.764.409
8.431.355.718.743
AKUMULASI PENYUSUTAN
Tanaman Menghasilkan
Bangunan Rumah
Bangunan perusahaan
Mesin-Mesin dan Instalasi
Jalan, Jembatan dan Sal. Air
Alat-Alat Pengangkutan
Alat Pertanian dan Inventaris Kecil
Persemaian Instalasi
1.002.726.280.652
170.874.176.718
166.770.119.927
786.504.240.760
362.397.562.326
100.897.115.282
118.199.136.990
3.992.015.931
854.292.519.613
151.328.000.777
146.381.446.627
696.160.464.252
289.282.334.691
98.016.634.854
105.582.599.758
3.477.566.426
700.491.762.591
133.228.400.536
128.634.036.463
636.937.102.541
231.405.135.561
97.498.922.169
102.427.392.353
3.198.826.826
Jumlah Penyusutan
2.712.360.648.586
2.344.521.566.998
2.033.821.579.040
NILAI BUKU
7.237.630.668.965
6.854.502.507.208
6.397.534.139.703
Universitas Sumatera Utara
Universitas Sumatera Utara
LAPORAN LABA (RUGI) KOMPREHENSIF
31 DESEMBER 2014 , 2013 DAN 2012
DALAM RP
URAIAN
2014
2013
2012
PENJUALAN
Penjualan ekspor
Pungutan ekspor
Penjualan ekspor bersih
Penjualan lokal
Jumlah penjualan
87.825.100.907
8.227.301.000
79.597.799.907
6.134.391.990.770
6.213.939.790.677
189.418.913.459
19.416.167.182
170.002.746.277
5.067.997.275.358
5.238.000.021.635
335.216.303.985
47.103.721.350
288.112.582.635
5.031.004.839.913
5.319.117.422.548
HARGA POKOK PENJUALAN
Persediaan awal
Biaya tidak langsung
Biaya langsung
Biaya penyusutan
Biaya pengiriman ke industri hilir
Biaya pengolahan di industri hilir
Persediaan akhir
Jumlah beban pokok penjualan
109.927.307.164
366.115.703.488
2.898.930.840.096
379.621.202.648
7.876.443.174
36.873.241.340
(180.516.585.763)
3.618.828.152.147
254.711.320.675
331.665.427.120
2.322.920.436.897
301.364.101.865
7.982.305.012
31.543.714.870
(109.927.307.164)
3.140.259.999.275
162.705.879.993
304.305.608.073
2.351.331.188.634
299.807.396.322
8.765.076.400
28.910.780.980
(254.711.320.675)
2.901.114.609.727
Laba kotor
2.595.111.638.530
2.097.740.022.360
2.418.002.812.821
BIAYA USAHA
Biaya penjualan
Biaya administrasi
Jumlah biaya usaha
134.649.550.969
1.125.380.906.348
1.260.030.457.317
116.712.146.235
1.036.951.274.259
1.153.663.420.494
111.901.915.442
1.118.228.661.562
1.230.130.577.004
Laba usaha
1.355.081.181.213
944.076.601.866
1.187.872.235.817
BIAYA BUNGA
Laba usaha setelah biaya bunga
274.544.688.142
1.080.536.493.071
247.392.943.806
696.683.658.060
191.248.775.990
996.623.459.827
PENDAPATAN (BIAYA) LAIN-LAIN
Pendapatan lain-lain
Biaya lain-lain
Jlh. Pendapatan (Biaya)lain-ain
Laba sebelum pajak penghasilan
Taksiran pajak penghasilan
185.638.312.217
(140.572.211.883)
45.066.100.334
1.105.647.593.455
353.284.001.924
211.680.158.859
(230.244.849.620)
(18.564.690.761)
678.118.967.299
244.774.175.662
155.854.599.873
(151.907.156.169)
3.947.443.704
1.000.570.903.531
303.141.906.448
752.363.591.531
433.344.791.637
697.428.997.083
Laba setelah pajak penghasilan
Universitas Sumatera Utara
PT PERKEBUNAN NUSANTARA IV
ASET TANAMAN, ASET TETAP DAN AKUMULASI PENYUSUTAN
31 DESEMBER 2014 , 2013 DAN 2012
DALAM RP
NAMA REKENING
2014
2013
2012
Tanah
T. Menghasilkan / T. Sisipan
Kelapa Sawit
Kakao
Benih
Teh
T. Belum Menghasilkan
Kelapa Sawit
Benih
Teh
Jabon
Bangunan Rumah
Bangunan perusahaan
Mesin dan Peralatan Pabrik
Jalan, Jembatan dan Sal. Air
Alat-Alat Pengangkutan
Alat Pertanian dan Inventaris Kecil
Persemaian Instalasi
62.949.701.357
38.102.853.194
18.127.629.011
4.461.278.163.244
248.399.314
1.412.952.915
137.984.707.470
3.961.083.152.219
248.399.314
3.325.457.647.891
669.437.437
95.225.965.099
73.143.812.536
1.161.535.784.497
6.821.835.937
126.763.974.899
510.762.005
497.816.432.114
425.634.071.799
1.805.782.994.869
818.130.528.246
118.807.780.590
162.926.475.898
5.141.363.239
1.290.851.238.985
1.552.040.582.107
117.789.166.648
1.122.809.680
429.135.893.399
406.359.246.610
1.676.428.148.596
771.139.434.845
117.141.164.466
147.548.627.948
5.141.363.239
86.348.835.525
387.177.719.319
323.787.095.095
1.584.511.544.232
695.504.582.642
118.868.110.874
134.976.594.426
5.141.363.239
Jumlah Harga Perolehan
Investasi dalam Penyelesaian
Nilai Tercatat
9.793.745.928.393
156.245.389.158
9.949.991.317.551
9.057.317.464.242
141.706.609.964
9.199.024.074.206
8.305.754.954.334
125.600.764.409
8.431.355.718.743
AKUMULASI PENYUSUTAN
Tanaman Menghasilkan
Bangunan Rumah
Bangunan perusahaan
Mesin-Mesin dan Instalasi
Jalan, Jembatan dan Sal. Air
Alat-Alat Pengangkutan
Alat Pertanian dan Inventaris Kecil
Persemaian Instalasi
1.002.726.280.652
170.874.176.718
166.770.119.927
786.504.240.760
362.397.562.326
100.897.115.282
118.199.136.990
3.992.015.931
854.292.519.613
151.328.000.777
146.381.446.627
696.160.464.252
289.282.334.691
98.016.634.854
105.582.599.758
3.477.566.426
700.491.762.591
133.228.400.536
128.634.036.463
636.937.102.541
231.405.135.561
97.498.922.169
102.427.392.353
3.198.826.826
Jumlah Penyusutan
2.712.360.648.586
2.344.521.566.998
2.033.821.579.040
NILAI BUKU
7.237.630.668.965
6.854.502.507.208
6.397.534.139.703
Universitas Sumatera Utara
Universitas Sumatera Utara