PT GEMAH RIPAH LOHJINAWI

ANALISIS UMUR PIUTANG

Tanggal laporan :
Tanggal Belum Jt. Lewat Jt.
Nomor Debitur TOP Nilai Faktur
Faktur Tempo Tempo
INV/001/00 A 30 24-Aug-00 6,000,000 6,000,000
INV/002/00 B 60 5-Nov-00 3,000,000 3,000,000
INV/003/00 C 20 1-Dec-00 2,000,000 2,000,000
INV/004/00 B 60 5-Dec-00 1,000,000 1,000,000
INV/005/00 A 30 7-Dec-00 1,500,000 1,500,000
INV/006/00 A 30 14-Dec-00 500,000 500,000
INV/007/00 C 20 24-Dec-00 2,000,000 2,000,000
JUMLAH 16,000,000 8,000,000 8,000,000

Cadangan LJT <= 30 = 2,000,000 x 2%

30 < LJT < 60 = 0 x 3%
LJT >= 60 = 6,000,000 x 4%

DAFTAR PIUTANG
DEBITUR C

Belum Jatuh Tempo 2,000,000

Lewat Jatuh Tempo
LJT <= 30 2,000,000
30 < LJT < 60 0
LJT >= 60 0

JUMLAH 4,000,000
31-Dec-00
Lewat Jatuh Tempo (hari)
LJT <= 30 30 < LJT < 60 LJT >= 60
6,000,000

2,000,000

2,000,000 0 6,000,000

= 40,000
= 0
= 240,000
 Debitur A (TOP = 30 hari) Debitur B (TOP = 30 hari)
Tgl Faktur Nilai Faktur Tgl Faktur Nilai Faktur
24-Sep-00 3,000,000 25-Sep-00 3,000,000
7-Oct-00 2,000,000 29-Sep-00 2,000,000
8-Dec-00 1,000,000 25-Nov-00 1,000,000

Cadangan Kerugian Piutang adalah 1%, 2%, 3% masing-masing untuk piutang lewat jatuh tempo <= 30 hari, 30
dan LJT >= 60 hari

Tanggal laporan :
Nilai Faktur Nilai Faktur
Tanggal Syarat
No Debitur Nilai Faktur Belum Jt. Sudah Jt.
Faktur Bayar
Tempo Tempo
1 A 24-Sep-00 30 3,000,000 3,000,000
2 A 7-Oct-00 30 2,000,000 2,000,000
3 A 8-Dec-00 30 1,000,000 1,000,000
4 B 25-Sep-00 30 3,000,000 3,000,000
5 B 29-Sep-00 30 2,000,000 2,000,000
6 B 25-Nov-00 30 1,000,000 1,000,000
Total 12,000,000 1,000,000 11,000,000
Total Debitur A 6,000,000 1,000,000 5,000,000
Total Debitur B 6,000,000 - 6,000,000
Cadangan
wat jatuh tempo <= 30 hari, 30 < LJT <60,

31-Dec-00
Lewat Jatuh Tempo
LJT <= 30 30 < LJT < 60 LJT >= 60
3,000,000
2,000,000

3,000,000
2,000,000
1,000,000
1,000,000 2,000,000 8,000,000
- 2,000,000 3,000,000
1,000,000 - 5,000,000
10,000 40,000 240,000