Buku Jurnal Umum (Journal Entries)
Seluruh mutasi debit dan kredit berimbang dari transaksi operasional maupun jurnal manual.
DP-202604-0003
depreciation
Penyusutan Aset Tetap: Toyota Innova Zenix Operasional (FA-2026-003) Periode 2026-04
Tanggal: 30/04/2026
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-202604-0002
depreciation
Penyusutan Aset Tetap: Executive Office Furniture Set (FA-2026-002) Periode 2026-04
Tanggal: 30/04/2026
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-202604-0001
depreciation
Penyusutan Aset Tetap: Laptop Dell XPS (5 Units) (FA-2026-001) Periode 2026-04
Tanggal: 30/04/2026
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-202604-0001
manual
Pembayaran Gaji & Payroll Karyawan Bulan 2026-04
Tanggal: 25/04/2026
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-202603-0002
prepaid amortization
Amortisasi Biaya Dibayar Dimuka: Sewa Gedung Kantor 1 Tahun (Menara BCA) Periode 2026-03
Tanggal: 31/03/2026
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-202603-0001
prepaid amortization
Amortisasi Biaya Dibayar Dimuka: Asuransi Kantor All-Risk (PT Allianz) Periode 2026-03
Tanggal: 31/03/2026
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-202603-0003
depreciation
Penyusutan Aset Tetap: Toyota Innova Zenix Operasional (FA-2026-003) Periode 2026-03
Tanggal: 31/03/2026
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-202603-0002
depreciation
Penyusutan Aset Tetap: Executive Office Furniture Set (FA-2026-002) Periode 2026-03
Tanggal: 31/03/2026
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-202603-0001
depreciation
Penyusutan Aset Tetap: Laptop Dell XPS (5 Units) (FA-2026-001) Periode 2026-03
Tanggal: 31/03/2026
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-202603-0002
manual
Pembayaran Gaji & Payroll Karyawan Bulan 2026-03
Tanggal: 25/03/2026
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 | ||
MJ-202603-0001
manual
Pembelian Aset Tetap: Mobil Operasional Innova
Tanggal: 01/03/2026
Rp 300.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 1520 - Vehicle | Operations | - | Rp 300.000.000 | - |
| 1110 - Bank | - | - | - | Rp 300.000.000 |
| Total: | Rp 300.000.000 | Rp 300.000.000 | ||
AM-202602-0002
prepaid amortization
Amortisasi Biaya Dibayar Dimuka: Sewa Gedung Kantor 1 Tahun (Menara BCA) Periode 2026-02
Tanggal: 28/02/2026
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-202602-0001
prepaid amortization
Amortisasi Biaya Dibayar Dimuka: Asuransi Kantor All-Risk (PT Allianz) Periode 2026-02
Tanggal: 28/02/2026
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-202602-0002
depreciation
Penyusutan Aset Tetap: Executive Office Furniture Set (FA-2026-002) Periode 2026-02
Tanggal: 28/02/2026
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-202602-0001
depreciation
Penyusutan Aset Tetap: Laptop Dell XPS (5 Units) (FA-2026-001) Periode 2026-02
Tanggal: 28/02/2026
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-202602-0002
manual
Pembayaran Gaji & Payroll Karyawan Bulan 2026-02
Tanggal: 25/02/2026
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 | ||
MJ-202602-0001
manual
Pembelian Aset Tetap: Furniture Kantor
Tanggal: 10/02/2026
Rp 50.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 1550 - Furniture & Fixture | Operations | - | Rp 50.000.000 | - |
| 1110 - Bank | - | - | - | Rp 50.000.000 |
| Total: | Rp 50.000.000 | Rp 50.000.000 | ||
AM-202601-0002
prepaid amortization
Amortisasi Biaya Dibayar Dimuka: Sewa Gedung Kantor 1 Tahun (Menara BCA) Periode 2026-01
Tanggal: 31/01/2026
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-202601-0001
prepaid amortization
Amortisasi Biaya Dibayar Dimuka: Asuransi Kantor All-Risk (PT Allianz) Periode 2026-01
Tanggal: 31/01/2026
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-202601-0001
depreciation
Penyusutan Aset Tetap: Laptop Dell XPS (5 Units) (FA-2026-001) Periode 2026-01
Tanggal: 31/01/2026
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 | ||