Buku Jurnal Umum (Journal Entries)
Seluruh mutasi debit dan kredit berimbang dari transaksi operasional maupun jurnal manual.
MJ-202609-0001
manual
Refil kas Sept
Tanggal: 06/09/2026
Rp 1.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 1100 - Cash on Hand | - | - | Rp 1.000.000 | - |
| 1110 - Bank | - | - | - | Rp 1.000.000 |
| Total: | Rp 1.000.000 | Rp 1.000.000 | ||
AM-202608-0002
prepaid amortization
Amortisasi Biaya Dibayar Dimuka: Sewa Gedung Kantor 1 Tahun (Menara BCA) Periode 2026-08
Tanggal: 31/08/2026
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-202608-0001
prepaid amortization
Amortisasi Biaya Dibayar Dimuka: Asuransi Kantor All-Risk (PT Allianz) Periode 2026-08
Tanggal: 31/08/2026
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-202608-0003
depreciation
Penyusutan Aset Tetap: Toyota Innova Zenix Operasional (FA-2026-003) Periode 2026-08
Tanggal: 31/08/2026
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-202608-0002
depreciation
Penyusutan Aset Tetap: Executive Office Furniture Set (FA-2026-002) Periode 2026-08
Tanggal: 31/08/2026
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-202608-0001
depreciation
Penyusutan Aset Tetap: Laptop Dell XPS (5 Units) (FA-2026-001) Periode 2026-08
Tanggal: 31/08/2026
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-202608-0001
manual
Pembayaran Gaji & Payroll Karyawan Bulan 2026-08
Tanggal: 25/08/2026
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 | ||
CP-202608-0002
vendor payment
Pembayaran Tagihan Vendor: BILL-2026-002
Tanggal: 20/08/2026
Rp 66.600.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 2100 - Accounts Payable | - | - | Rp 66.600.000 | - |
| 1110 - Bank | - | - | - | Rp 66.600.000 |
| Total: | Rp 66.600.000 | Rp 66.600.000 | ||
SJ-202608-0002
sales invoice
Penjualan: Invoice INV-2026-004 - Multi-cloud Architecture Setup
Tanggal: 20/08/2026
Rp 872.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 1200 - Accounts Receivable | PRJ-GAMMA | Piutang Usaha INV-2026-004 | Rp 872.000.000 | - |
| 4100 - Sales Revenue | PRJ-GAMMA | Pendapatan INV-2026-004 | - | Rp 800.000.000 |
| 2310 - VAT Payable (PPN Keluaran) | PRJ-GAMMA | PPN Keluaran netto INV-2026-004 | - | Rp 72.000.000 |
| Total: | Rp 872.000.000 | Rp 872.000.000 | ||
PJ-202608-0003
purchase
Tagihan Masuk: BILL-2026-003 - Hardware Server Rack Components (COGS Project Alpha)
Tanggal: 15/08/2026
Rp 166.500.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 5100 - Cost of Goods Sold | - | - | Rp 150.000.000 | - |
| 1190 - Input VAT (PPN Masukan) | - | - | Rp 16.500.000 | - |
| 2100 - Accounts Payable | - | - | - | Rp 166.500.000 |
| Total: | Rp 166.500.000 | Rp 166.500.000 | ||
CP-202608-0001
vendor payment
Pembayaran Tagihan Vendor: BILL-2026-001
Tanggal: 15/08/2026
Rp 49.950.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 2100 - Accounts Payable | - | - | Rp 49.950.000 | - |
| 1110 - Bank | - | - | - | Rp 49.950.000 |
| Total: | Rp 49.950.000 | Rp 49.950.000 | ||
PJ-202608-0002
purchase
Tagihan Masuk: BILL-2026-002 - Listrik Gedung Operasional & Server
Tanggal: 10/08/2026
Rp 66.600.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6300 - Utilities Expense | - | - | Rp 60.000.000 | - |
| 1190 - Input VAT (PPN Masukan) | - | - | Rp 6.600.000 | - |
| 2100 - Accounts Payable | - | - | - | Rp 66.600.000 |
| Total: | Rp 66.600.000 | Rp 66.600.000 | ||
PJ-202608-0001
purchase
Tagihan Masuk: BILL-2026-001 - Dedicated Fiber Optic Internet & Cloud Connect
Tanggal: 05/08/2026
Rp 49.950.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 6400 - Internet & Communications | - | - | Rp 45.000.000 | - |
| 1190 - Input VAT (PPN Masukan) | - | - | Rp 4.950.000 | - |
| 2100 - Accounts Payable | - | - | - | Rp 49.950.000 |
| Total: | Rp 49.950.000 | Rp 49.950.000 | ||
CR-202608-0001
customer payment
Penerimaan Pembayaran Invoice INV-2026-002
Tanggal: 04/08/2026
Rp 1.100.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 1110 - Bank | PRJ-BETA | Setoran pelunasan piutang INV-2026-002 | Rp 1.100.000.000 | - |
| 1200 - Accounts Receivable | PRJ-BETA | Pengurangan piutang INV-2026-002 | - | Rp 1.100.000.000 |
| Total: | Rp 1.100.000.000 | Rp 1.100.000.000 | ||
SJ-202608-0001
sales invoice
Penjualan: Invoice INV-2026-003 - Supply Chain Module Customization
Tanggal: 01/08/2026
Rp 1.090.000.000
| Kode & Nama Akun | Departemen / Proyek | Memo | Debit (Rp) | Kredit (Rp) |
|---|---|---|---|---|
| 1200 - Accounts Receivable | PRJ-ALPHA | Piutang Usaha INV-2026-003 | Rp 1.090.000.000 | - |
| 4100 - Sales Revenue | PRJ-ALPHA | Pendapatan INV-2026-003 | - | Rp 1.000.000.000 |
| 2310 - VAT Payable (PPN Keluaran) | PRJ-ALPHA | PPN Keluaran netto INV-2026-003 | - | Rp 90.000.000 |
| Total: | Rp 1.090.000.000 | Rp 1.090.000.000 | ||
AM-202607-0002
prepaid amortization
Amortisasi Biaya Dibayar Dimuka: Sewa Gedung Kantor 1 Tahun (Menara BCA) Periode 2026-07
Tanggal: 31/07/2026
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-202607-0001
prepaid amortization
Amortisasi Biaya Dibayar Dimuka: Asuransi Kantor All-Risk (PT Allianz) Periode 2026-07
Tanggal: 31/07/2026
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-202607-0003
depreciation
Penyusutan Aset Tetap: Toyota Innova Zenix Operasional (FA-2026-003) Periode 2026-07
Tanggal: 31/07/2026
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-202607-0002
depreciation
Penyusutan Aset Tetap: Executive Office Furniture Set (FA-2026-002) Periode 2026-07
Tanggal: 31/07/2026
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-202607-0001
depreciation
Penyusutan Aset Tetap: Laptop Dell XPS (5 Units) (FA-2026-001) Periode 2026-07
Tanggal: 31/07/2026
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 | ||