LAMPIRAN L1 Lampiran A Neraca Komparatif PT. GN Tahun 2005 dan 2006 PT GN BALANCE SHEETS AS OF DECEMBER 31, 2006 AND 2005 (In Rupiah) Notes 2006 2005 ASSETS Current Assets Cash and Cash Equivalents 2b, 3 5.470.196.295 9.992.050.445 Time Deposits 4 18.862.500.000 985.000.000 Accounts Receivable Trade 2c, 5 32.239.895.552 30.749.534.873 Related Party 2c, 6-12.598.831.314 Inventories 2d, 7 22.272.366.626 23.302.540.408 Total Current Assets 78.844.958.473 77.627.957.040 Non Current Assets Fixed Assets-net of accumulated depreciation 2e, 8 1.236.197.213 1.413.149.054 Total Non Current Assets 1.236.197.213 1.413.149.054 TOTAL ASSETS 80.081.155.686 79.041.106.094 LIABILITIES And SHAREHOLDERS' EQUITY Current Liabilities Accounts Payable Trade 2c, 9 17.023.907.936 19.637.096.931 Related Party 2c, 10 1.305.786.300 - Others 2c, 11 5.656.730.748 7.552.258.892 Advanced Payment 12 2.763.973.343 4.909.753.144 Total Current Liabilities 26.750.398.327 32.099.108.967 Non Current Liabilities Provision for Long Term and Post Employment Benefit 19 563.962.098 425.402.098 Total Non Current Liabilities 563.962.098 425.402.098 Total Liabilities 27.314.360.425 32.524.511.065 Shareholders' Equity Capital stock-at Rp. 1.000,- par value per share issued and fully paid in 500.0000 shares 13 500.000.000 500.000.000 Retained Earnings 52.266.795.261 46.016.595.029 Total Shareholders' Equity 52.766.795.261 46.516.595.029 TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 80.081.155.686 79.041.106.094
L2 Lampiran B Laporan Laba Rugi Komparatif PT. GN Tahun 2005 dan 2006 PT GN STATEMENTS OF INCOME FOR THE YEARS ENDED DECEMBER 31, 2006 AND 2005 (In Rupiah) Notes 2006 2005 Net Sales 2g, 14 132.131.171.587 124.442.152.741 Cost of Goods Sold 15 (107.713.512.656) (102.382.494.208) Gross Profit on Sales 24.417.658.931 22.059.658.533 Operating Expenses General and Administrative Expenses 2g, 16 8.769.225.457 6.736.932.838 Selling Expenses 2g, 17 6.397.868.382 5.969.703.335 Total Operating Expenses 15.167.093.839 12.706.636.173 Opreating Income 9.250.565.092 9.353.022.360 Other Income (Expenses) Interest Income (Expense) (227.847.469) (65.743.166) Gain (Loss) on foreign exchange (840.172.014) 959.598.093 Other Income (Expense) 18 1.008.926.623 1.517.193.108 Total Other Income (Expenses) (59.092.860) 2.411.048.035 Net Income Before Estimated Corporate Tax 9.191.472.232 11.764.070.395 Estimated Corporate Tax (2.941.272.000) (3.802.609.000) NET INCOME 6.250.200.232 7.961.461.395
L3 Lampiran C Laporan Perubahan Modal Komparatif PT. GN Tahun 2005 dan 2006 PT GN STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY FOR THE YEARS ENDED DECEMBER 31, 2006 AND 2005 (In Rupiah) Capital Stock Retained Earning Equity Balance as of January 1, 2005 500.000.000 38.055.133.634 38.555.133.634 Net Profit for the period after Estimated Corporate Tax - 7.961.461.395 7.961.461.395 Balance as of December 31, 2005 500.000.000 46.016.595.029 46.516.595.029 Balance as of January 1, 2006 500.000.000 46.016.595.029 46.516.595.029 Net Profit for the period after Estimated Corporate Tax - 6.250.200.232 6.250.200.232 Balance as of December 31, 2006 500.000.000 52.266.795.261 52.766.795.261
L4 Lampiran D Neraca Komparatif PT. GN Tahun 2007 dan 2008 PT GN BALANCE SHEETS AS OF DECEMBER 31, 2008 AND 2007 (In Rupiah) Notes 2008 2007 ASSETS Current Assets Cash and Cash Equivalents 3 6.152.316.526 6.119.388.789 Time Deposit 4 22.152.500.000 17.636.150.000 Accounts Receivable-Trade 2c, 5 34.969.099.875 45.395.069.948 Accounts Receivable-Affiliation 2c, 6 5.457.847.773 818.895.275 Merchandise Inventory 2d, 7 54.763.451.825 29.772.298.095 Total Current Assets 123.495.215.999 99.741.802.107 Non Current Assets Fixed Assets 2e, 8 Procurement Cost 3.713.879.302 3.385.253.027 Accumulated Depreciation (2.738.282.549) (2.106.789.180) Book Value of Fixed Assets 975.596.753 1.278.463.847 Total Non Current Assets 975.596.753 1.278.463.847 TOTAL ASSETS 124.470.812.752 101.020.265.954 LIABILITIES AND EQUITY Current Liabilities Bank Loans 9 31.608.822.538 17.104.478.544 Accounts Payable-Trade 2c, 10 10.289.277.709 10.537.724.497 Accounts Payable-Other 11 4.721.576.935 5.948.710.628 Advanced Payment from Customers 12 3.708.140.062 3.310.469.430 Total Current Liabilities 50.327.817.244 36.901.383.099 Long Term Liabilities Post Employment Benefit 13 1.081.445.000 736.702.098 Shareholders' Equity Capital stock-authorised capital 1.000.000 shares at Rp. 1.000,- par value per share, issued and fully paid 14 500.000.000 500.000.000 Retained Earnings 72.561.550.508 62.882.180.757 Total Shareholders' Equity 73.061.550.508 63.382.180.757 TOTAL LIABILITIES AND EQUITY 124.470.812.752 101.020.265.954
L5 Lampiran E Laporan Laba Rugi Komparatif PT. GN Tahun 2007 dan 2008 PT GN INCOME STATEMENTS FOR THE YEARS ENDED DECEMBER 31, 2008 AND 2007 (In Rupiah) Notes 2008 2007 Net Sales 15 178.392.534.128 162.624.402.096 Cost of Goods Sold 16 (140.280.001.243) (131.081.835.075) Gross Profit on Sales 38.112.532.885 31.542.567.021 Operating Expenses General and Administrative Expenses 17 12.750.960.811 10.762.174.859 Selling Expenses 18 8.366.549.294 7.708.814.957 Total Operating Expenses 21.117.510.105 18.470.989.816 Opreating Income 16.995.022.780 13.071.577.205 Other Income (Expenses) Interest Income (Expense) (1.461.202.489) (249.853.792) Gain (Loss) on foreign exchange (1.502.400.826) 1.040.639.470 Other Income (Expense)-Net 19 (203.747.714) 1.302.473.613 Total Other Income (Expenses) (3.167.351.029) 2.093.259.291 Net Income Before Tax 13.827.671.751 15.164.836.496 Provision for Corporate Tax (4.148.302.000) (4.549.451.000) NET INCOME 9.679.369.751 10.615.385.496
L6 Lampiran F Laporan Perubahan Modal Komparatif PT. GN Tahun 2007 dan 2008 PT GN STATEMENTS OF CHANGES IN EQUITY FOR THE YEARS ENDED DECEMBER 31, 2008 AND 2007 (In Rupiah) Capital Stock Retained Earning Equity Beginning Balance, January 1, 2007 500.000.000 52.266.795.261 52.766.795.261 Net Income for the Current Year 2007-10.615.385.496 10.615.385.496 Ending Balance December 31, 2007 500.000.000 62.882.180.757 63.382.180.757 Net income for the Current Year 2008-9.679.369.751 9.679.369.751 Ending Balance December 31, 2008 500.000.000 72.561.550.508 73.061.550.508 Lampiran G Rekapitulasi Perubahan Kas dan Setara Kas Tahun 2006 2008 LAK Tahun 2006 2007 2008 Perubahan Kas Rp 4.521.854.150 Rp 649.192.494 Rp 32.927.737 % Perubahan Kas 45,2% 11,8% 0,5% Lampiran H Rekapitulasi Laporan Arus Kas tahun 2005 2008 2005 2006 2007 2008 OPERATING ACTIVITIES (Rp 6.668.827.672) (Rp 4.252.323.764) Rp 1.266.523.386 Rp 361.554.012 INVESTING ACTIVITIES (Rp 656.127.154) (Rp 269.530.386) (Rp 617.330.892) (Rp 328.626.275) FINANCING ACTIVITIES - - - -
Lampiran I Data Nilai Penjualan PT. GN Kuartal 1 Tahun 2003 Kuartal 1 Tahun 2009 L7 TAHUN KUARTAL NILAI PENJUALAN (dalam Rupiah) 2003 1 16.440.336.622,00 2 24.795.274.968,00 3 26.094.864.477,00 4 22.839.128.073,00 90.169.604.140,00 2004 1 24.909.567.595,00 2 32.333.333.264,00 3 31.899.766.366,00 4 26.504.812.240,00 115.647.479.465,00 2005 1 41.709.199.988,00 2 21.733.158.714,00 3 26.005.335.861,00 4 35.669.516.660,00 125.117.211.223,00 2006 1 19.288.992.277,00 2 28.345.585.834,00 3 34.261.604.593,00 4 50.748.730.512,00 132.644.913.216,00 2007 1 33.489.040.781,00 2 36.820.188.450,00 3 36.081.519.112,00 4 56.737.163.268,00 163.127.911.611,00 2008 1 48.097.226.179,14 2 44.962.674.478,37 3 43.658.214.264,39 4 46.160.874.520,61 182.878.989.442,51 2009 1 39.130.516.703,77
L8 Lampiran J Data Kurs USD TAHUN KUARTAL NILAI USD 1 DALAM RP 2003 1 8.930,25 2 8.229,05 3 8.462,33 4 8.487,90 2004 1 8.568,82 2 9.382,38 3 9.182,60 4 9.223,09 2005 1 9.370,52 2 9.616,45 3 10.232,57 4 9.857,32 2006 1 9.171,57 2 9.362,73 3 9.143,33 4 9.086,80 2007 1 9.163,95 2 8.983,65 3 9.309,90 4 9.333,60 2008 1 9.184,94 2 9.295,71 3 9.340,65 4 11.324,84 2009 1 11.849,55 Sumber: www.bi.go.id
Lampiran K Output SPSS v16.0 L9 Descriptive Statistics Mean Std. Deviation N Ln_Nilai_Penjualan 24.1980.31893 25 Ln_Kurs_USD 9.1376.08095 25 Waktu 13.00 7.360 25 Correlations Ln_Nilai_Penjual an Ln_Kurs_USD Waktu Pearson Correlation Ln_Nilai_Penjualan 1.000.348.748 Ln_Kurs_USD.348 1.000.616 Waktu.748.616 1.000 Sig. (1-tailed) Ln_Nilai_Penjualan..044.000 Ln_Kurs_USD.044..001 Waktu.000.001. N Ln_Nilai_Penjualan 25 25 25 Ln_Kurs_USD 25 25 25 Waktu 25 25 25 Variables Entered/Removed b Variables Variables Model Entered Removed Method 1 Waktu, Ln_Kurs_USD a. Enter a. All requested variables entered. b. Dependent Variable: Ln_Nilai_Penjualan
Collinearity Diagnostics a L10 Model Dimension Eigenvalue Condition Index Variance Proportions (Constant) Ln_Kurs_USD Waktu 1 1 2.836 1.000.00.00.02 2.164 4.153.00.00.61 3 2.359E-5 346.706 1.00 1.00.37 a. Dependent Variable: Ln_Nilai_Penjualan Residuals Statistics a Minimum Maximum Mean Std. Deviation N Predicted Value 23.7852 24.5687 24.1980.24273 25 Std. Predicted Value -1.701 1.527.000 1.000 25 Standard Error of Predicted Value.044.139.072.021 25 Adjusted Predicted Value 23.8366 24.5818 24.1992.24331 25 Residual -.53059.40268.00000.20688 25 Std. Residual -2.456 1.864.000.957 25 Stud. Residual -2.510 1.923 -.002.999 25 Deleted Residual -.55453.42895 -.00118.22568 25 Stud. Deleted Residual -2.903 2.060 -.008 1.060 25 Mahal. Distance.023 9.042 1.920 1.939 25 Cook's Distance.000.116.030.034 25 Centered Leverage Value.001.377.080.081 25 a. Dependent Variable: Ln_Nilai_Penjualan
L11 Lampiran L t-tabel Sumber: Studenmund (2006, p. 611)
L12 Lampiran M F-Tabel Sumber: Studenmund (2006, p. 613)
L13 Lampiran N Tabel Durbin Watson Sumber: Studenmund (2006, p. 617)
L14 Lampiran O Hasil Wawancara (Wawancara dilakukan kepada Chief Accounting dan Chief Finance PT. GN) 1) T : Bergerak di bidang apa perusahaan ini dan apa produk yang dijual? J : PT. GN merupakan anak perusahaan dari PT. GA yang berkecimpung dalam bidang teknologi multimedia dan produk-produk yang dijual adalah produk-produk non konsumsi publik bidang Broadcasting dan Business To Business. PT. GN merupakan distibutor tunggal SONY untuk produk-produk non konsumsi publik. 2) T : Apakah ada Laporan Arus Kas selain Laporan Arus Kas Tahunan? J : Laporan arus kas mingguan yang cara dan metode penyusunannya diciptakan sendiri oleh PT. GN disesuaikan dengan jenis pemasukan dan pengeluaran yang terjadi di perusahaan. 3) T : Apakah perusahaan menyusun anggaran kas? J : Anggaran kas disusun mingguan dan bulanan sesuai dengan jenis pemasukan dan pengeluaran yang terjadi di perusahaan. 4) T : Metode apa yang digunakan dalam pengukuran piutang usaha tak tetagih? J : Metode penghapusan langsung. 5) T : Bagaimana usaha penagihan atas piutang usaha yang terjadi? J : Perusahaan memberikan kelonggaran kepada pelanggan dalam waktu pembayaran dan dilakukan penagihan kepada pelanggan yang umur piutangnya melebihi kebijakan yaitu 30 hari. 6) T : Bagaimana prospek piutang usaha yang mungkin tidak tertagih? J : Sejauh ini perusahaan terus melakukan penagihan atas piutang yang mungkin tidak tertagih dan hasilnya ada beberapa yang dapat dilunasi oleh pelanggan dan ada juga yang tidak.
L15 7) T : Apakah ada kesulitan dalam mengatur keuangan perusahaan yaitu pemasukan dan pengeluaran kas? J : Cukup sulit karena penjualan dan pembelian dilakukan dalam mata uang USD dan Rupiah. Apalagi bila kurs USD meningkat. Walaupun pada akhirnya semua akan dikonversi kedalam mata uang Rupiah.