Buku Jurnal Umum (Journal Entries)
Seluruh mutasi debit dan kredit berimbang dari transaksi operasional maupun jurnal manual.
MJ-202607-0001
manual
Pembayaran Gaji & Payroll Karyawan Bulan 2026-07
Tanggal: 25/07/2026
Rp 210.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6100 - Salary Expense | Finance & Accounting | Beban Gaji Karyawan | Rp 210.000.000 | - |
| 1110 - Bank | - | Pengeluaran Payroll Bank Mandiri | - | Rp 210.000.000 |
| Total: | Rp 210.000.000 | Rp 210.000.000 | ||
CR-202607-0001
customer payment
Penerimaan Pembayaran Invoice INV-2026-001
Tanggal: 25/07/2026
Rp 1.308.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 1110 - Bank | PRJ-ALPHA | Setoran pelunasan piutang INV-2026-001 | Rp 1.308.000.000 | - |
| 1200 - Accounts Receivable | PRJ-ALPHA | Pengurangan piutang INV-2026-001 | - | Rp 1.308.000.000 |
| Total: | Rp 1.308.000.000 | Rp 1.308.000.000 | ||
SJ-202607-0002
sales invoice
Penjualan: Invoice INV-2026-002 - Fase 1 Development B2B Commerce Platform
Tanggal: 15/07/2026
Rp 2.180.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 1200 - Accounts Receivable | PRJ-BETA | Piutang Usaha INV-2026-002 | Rp 2.180.000.000 | - |
| 4100 - Sales Revenue | PRJ-BETA | Pendapatan INV-2026-002 | - | Rp 2.000.000.000 |
| 2310 - VAT Payable (PPN Keluaran) | PRJ-BETA | PPN Keluaran netto INV-2026-002 | - | Rp 180.000.000 |
| Total: | Rp 2.180.000.000 | Rp 2.180.000.000 | ||
SJ-202607-0001
sales invoice
Penjualan: Invoice INV-2026-001 - Tahap 1 ERP Implementation Services
Tanggal: 05/07/2026
Rp 1.308.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 1200 - Accounts Receivable | PRJ-ALPHA | Piutang Usaha INV-2026-001 | Rp 1.308.000.000 | - |
| 4100 - Sales Revenue | PRJ-ALPHA | Pendapatan INV-2026-001 | - | Rp 1.200.000.000 |
| 2310 - VAT Payable (PPN Keluaran) | PRJ-ALPHA | PPN Keluaran netto INV-2026-001 | - | Rp 108.000.000 |
| Total: | Rp 1.308.000.000 | Rp 1.308.000.000 | ||
PJ-202607-0001
purchase
Tagihan Masuk: BILL-2026-004 - Building Service Charge & Maintenance Semester 2
Tanggal: 01/07/2026
Rp 88.800.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6800 - Maintenance & Repairs | - | - | Rp 80.000.000 | - |
| 1190 - Input VAT (PPN Masukan) | - | - | Rp 8.800.000 | - |
| 2100 - Accounts Payable | - | - | - | Rp 88.800.000 |
| Total: | Rp 88.800.000 | Rp 88.800.000 | ||
AM-202606-0002
prepaid amortization
Amortisasi Biaya Dibayar Dimuka: Sewa Gedung Kantor 1 Tahun (Menara BCA) Periode 2026-06
Tanggal: 30/06/2026
Rp 20.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6200 - Rent Expense | Finance & Accounting | Beban amortisasi Sewa Gedung Kantor 1 Tahun (Menara BCA) | Rp 20.000.000 | - |
| 1400 - Prepaid Expense | Finance & Accounting | Pengurangan prepaid Sewa Gedung Kantor 1 Tahun (Menara BCA) | - | Rp 20.000.000 |
| Total: | Rp 20.000.000 | Rp 20.000.000 | ||
AM-202606-0001
prepaid amortization
Amortisasi Biaya Dibayar Dimuka: Asuransi Kantor All-Risk (PT Allianz) Periode 2026-06
Tanggal: 30/06/2026
Rp 10.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6700 - Office Expense | Finance & Accounting | Beban amortisasi Asuransi Kantor All-Risk (PT Allianz) | Rp 10.000.000 | - |
| 1400 - Prepaid Expense | Finance & Accounting | Pengurangan prepaid Asuransi Kantor All-Risk (PT Allianz) | - | Rp 10.000.000 |
| Total: | Rp 10.000.000 | Rp 10.000.000 | ||
DP-202606-0003
depreciation
Penyusutan Aset Tetap: Toyota Innova Zenix Operasional (FA-2026-003) Periode 2026-06
Tanggal: 30/06/2026
Rp 3.125.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6950 - Depreciation Expense | Operations | Beban penyusutan Toyota Innova Zenix Operasional | Rp 3.125.000 | - |
| 1590 - Accumulated Depreciation | Operations | Akumulasi penyusutan Toyota Innova Zenix Operasional | - | Rp 3.125.000 |
| Total: | Rp 3.125.000 | Rp 3.125.000 | ||
DP-202606-0002
depreciation
Penyusutan Aset Tetap: Executive Office Furniture Set (FA-2026-002) Periode 2026-06
Tanggal: 30/06/2026
Rp 833.333
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6950 - Depreciation Expense | Operations | Beban penyusutan Executive Office Furniture Set | Rp 833.333 | - |
| 1590 - Accumulated Depreciation | Operations | Akumulasi penyusutan Executive Office Furniture Set | - | Rp 833.333 |
| Total: | Rp 833.333 | Rp 833.333 | ||
DP-202606-0001
depreciation
Penyusutan Aset Tetap: Laptop Dell XPS (5 Units) (FA-2026-001) Periode 2026-06
Tanggal: 30/06/2026
Rp 1.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6950 - Depreciation Expense | Finance & Accounting | Beban penyusutan Laptop Dell XPS (5 Units) | Rp 1.000.000 | - |
| 1590 - Accumulated Depreciation | Finance & Accounting | Akumulasi penyusutan Laptop Dell XPS (5 Units) | - | Rp 1.000.000 |
| Total: | Rp 1.000.000 | Rp 1.000.000 | ||
MJ-202606-0001
manual
Pembayaran Gaji & Payroll Karyawan Bulan 2026-06
Tanggal: 25/06/2026
Rp 210.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6100 - Salary Expense | Finance & Accounting | Beban Gaji Karyawan | Rp 210.000.000 | - |
| 1110 - Bank | - | Pengeluaran Payroll Bank Mandiri | - | Rp 210.000.000 |
| Total: | Rp 210.000.000 | Rp 210.000.000 | ||
SJ-202606-0001
sales invoice
Penjualan: Invoice INV-2026-005 - IT Infrastructure Maintenance Retainer
Tanggal: 10/06/2026
Rp 218.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 1200 - Accounts Receivable | - | Piutang Usaha INV-2026-005 | Rp 218.000.000 | - |
| 4100 - Sales Revenue | - | Pendapatan INV-2026-005 | - | Rp 200.000.000 |
| 2310 - VAT Payable (PPN Keluaran) | - | PPN Keluaran netto INV-2026-005 | - | Rp 18.000.000 |
| Total: | Rp 218.000.000 | Rp 218.000.000 | ||
AM-202605-0002
prepaid amortization
Amortisasi Biaya Dibayar Dimuka: Sewa Gedung Kantor 1 Tahun (Menara BCA) Periode 2026-05
Tanggal: 31/05/2026
Rp 20.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6200 - Rent Expense | Finance & Accounting | Beban amortisasi Sewa Gedung Kantor 1 Tahun (Menara BCA) | Rp 20.000.000 | - |
| 1400 - Prepaid Expense | Finance & Accounting | Pengurangan prepaid Sewa Gedung Kantor 1 Tahun (Menara BCA) | - | Rp 20.000.000 |
| Total: | Rp 20.000.000 | Rp 20.000.000 | ||
AM-202605-0001
prepaid amortization
Amortisasi Biaya Dibayar Dimuka: Asuransi Kantor All-Risk (PT Allianz) Periode 2026-05
Tanggal: 31/05/2026
Rp 10.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6700 - Office Expense | Finance & Accounting | Beban amortisasi Asuransi Kantor All-Risk (PT Allianz) | Rp 10.000.000 | - |
| 1400 - Prepaid Expense | Finance & Accounting | Pengurangan prepaid Asuransi Kantor All-Risk (PT Allianz) | - | Rp 10.000.000 |
| Total: | Rp 10.000.000 | Rp 10.000.000 | ||
DP-202605-0003
depreciation
Penyusutan Aset Tetap: Toyota Innova Zenix Operasional (FA-2026-003) Periode 2026-05
Tanggal: 31/05/2026
Rp 3.125.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6950 - Depreciation Expense | Operations | Beban penyusutan Toyota Innova Zenix Operasional | Rp 3.125.000 | - |
| 1590 - Accumulated Depreciation | Operations | Akumulasi penyusutan Toyota Innova Zenix Operasional | - | Rp 3.125.000 |
| Total: | Rp 3.125.000 | Rp 3.125.000 | ||
DP-202605-0002
depreciation
Penyusutan Aset Tetap: Executive Office Furniture Set (FA-2026-002) Periode 2026-05
Tanggal: 31/05/2026
Rp 833.333
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6950 - Depreciation Expense | Operations | Beban penyusutan Executive Office Furniture Set | Rp 833.333 | - |
| 1590 - Accumulated Depreciation | Operations | Akumulasi penyusutan Executive Office Furniture Set | - | Rp 833.333 |
| Total: | Rp 833.333 | Rp 833.333 | ||
DP-202605-0001
depreciation
Penyusutan Aset Tetap: Laptop Dell XPS (5 Units) (FA-2026-001) Periode 2026-05
Tanggal: 31/05/2026
Rp 1.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6950 - Depreciation Expense | Finance & Accounting | Beban penyusutan Laptop Dell XPS (5 Units) | Rp 1.000.000 | - |
| 1590 - Accumulated Depreciation | Finance & Accounting | Akumulasi penyusutan Laptop Dell XPS (5 Units) | - | Rp 1.000.000 |
| Total: | Rp 1.000.000 | Rp 1.000.000 | ||
MJ-202605-0001
manual
Pembayaran Gaji & Payroll Karyawan Bulan 2026-05
Tanggal: 25/05/2026
Rp 210.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6100 - Salary Expense | Finance & Accounting | Beban Gaji Karyawan | Rp 210.000.000 | - |
| 1110 - Bank | - | Pengeluaran Payroll Bank Mandiri | - | Rp 210.000.000 |
| Total: | Rp 210.000.000 | Rp 210.000.000 | ||
AM-202604-0002
prepaid amortization
Amortisasi Biaya Dibayar Dimuka: Sewa Gedung Kantor 1 Tahun (Menara BCA) Periode 2026-04
Tanggal: 30/04/2026
Rp 20.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6200 - Rent Expense | Finance & Accounting | Beban amortisasi Sewa Gedung Kantor 1 Tahun (Menara BCA) | Rp 20.000.000 | - |
| 1400 - Prepaid Expense | Finance & Accounting | Pengurangan prepaid Sewa Gedung Kantor 1 Tahun (Menara BCA) | - | Rp 20.000.000 |
| Total: | Rp 20.000.000 | Rp 20.000.000 | ||
AM-202604-0001
prepaid amortization
Amortisasi Biaya Dibayar Dimuka: Asuransi Kantor All-Risk (PT Allianz) Periode 2026-04
Tanggal: 30/04/2026
Rp 10.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6700 - Office Expense | Finance & Accounting | Beban amortisasi Asuransi Kantor All-Risk (PT Allianz) | Rp 10.000.000 | - |
| 1400 - Prepaid Expense | Finance & Accounting | Pengurangan prepaid Asuransi Kantor All-Risk (PT Allianz) | - | Rp 10.000.000 |
| Total: | Rp 10.000.000 | Rp 10.000.000 | ||