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    Jurnal Salary

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    Porma Siringo
    The document contains journal entries recording the payment of employee salaries and benefits. It records the accrual of salary expenses, payroll tax liabilities, and amounts owed to employees. It also includes journal entries for the payment of employee health insurance premiums to BPJS Kesehatan and employment insurance premiums to BPJS Ketenagakerjaan from the company bank account.

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    Download as XLSX, PDF, TXT or read online from Scribd

    Jurnal Salary

    Uploaded by

    Porma Siringo
    92 views2 pages
    The document contains journal entries recording the payment of employee salaries and benefits. It records the accrual of salary expenses, payroll tax liabilities, and amounts owed to employees. It also includes journal entries for the payment of employee health insurance premiums to BPJS Kesehatan and employment insurance premiums to BPJS Ketenagakerjaan from the company bank account.

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    contoh jurnal salary

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    The document contains journal entries recording the payment of employee salaries and benefits. It records the accrual of salary expenses, payroll tax liabilities, and amounts owed to employees. It also includes journal entries for the payment of employee health insurance premiums to BPJS Kesehatan and employment insurance premiums to BPJS Ketenagakerjaan from the company bank account.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    92 views2 pages

    Jurnal Salary

    Uploaded by

    Porma Siringo
    The document contains journal entries recording the payment of employee salaries and benefits. It records the accrual of salary expenses, payroll tax liabilities, and amounts owed to employees. It also includes journal entries for the payment of employee health insurance premiums to BPJS Kesehatan and employment insurance premiums to BPJS Ketenagakerjaan from the company bank account.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
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    3,938,566,621 3,938,566,621 - 31,276,475 31,276,475

    Jurnal pengakuan beban gaji Jurnal Pembayaran BPJS Kesehatan


    Tanggal Nama Akun Debet Kredit Tanggal Nama Akun Debet Kredit

    31-Dec-21 Salary Back Office Expense 336,966,987 10-Dec-21 Health Insurance BO Expense 2,469,770
    DP, GW & DC Salary COGS 3,601,599,634 Health Insurance DP&GW 22,430,890
    Income Tax Article 21 Payable 243,963,707 Piutang Karyawan-Pot BPJS 6,225,078
    Piutang Karyawan- Pot Karyawan 56,125,823 Bank 31,276,475
    Piutang Karyawan- Pot BPJS 65,848,416 other cost 150,737
    Wages & Salary Payable 3,572,628,675 (tagihan bpjs ksht karyawan yg udah resign)

    8-Dec-21 Wages & Salary Payable 3,572,628,675


    Bank 3,572,628,675 Jurnal Pembayaran BPJS Ketenagakerjaan 196,573,536 196,573,536

    10-Dec-21 Employee Insurance BO Expense 5,341,573


    Employee Insurance DP & GW- COGS 107,938,278
    Employee Insurance JKK & JKM (type akun beban) 23,670,347
    Piutang Karyawan-Pot BPJS 59,623,338
    Bank 196,573,536

    3,987,137,628 365,937,946 196,573,814


    3,621,199,682 3,569,463,836 other cost (278)
    (3,164,839)
    3,987,258,222 365,937,946
    (120,594) 3,621,320,276 3,572,628,675
    -
    3,986,958,222 3,703,863,171 24,799,304 24,799,304
    Jurnal pengakuan beban gaji Jurnal Pembayaran BPJS Kesehatan
    Tanggal Nama Akun Debet Kredit Tanggal Nama Akun Debet Kredit

    31 November 2021 Salary Back Office Expense 291,480,576 10-Dec-21 Health Insurance BO Expense 2,471,356
    DP, GW & DC Salary COGS 3,695,477,646 Health Insurance DP&GW 17,368,140
    Income Tax Article 21 Payable 138,283,757 Piutang Karyawan-Pot BPJS 4,959,808
    Piutang Karyawan- Pot Karyawan 88,913,991 Bank 24,799,304
    Piutang Karyawan- Pot BPJS 65,121,694
    Wages & Salary Payable 3,411,543,729

    8-Dec-21 Wages & Salary Payable 3,411,543,729


    Bank 3,411,543,729 Jurnal Pembayaran BPJS Ketenagakerjaan 198,348,954 198,348,954

    10-Dec-21 Employee Insurance BO Expense 5,341,573


    Employee Insurance DP & GW- COGS 108,961,524
    Employee Insurance JKK & JKM (type akun 23,883,971
    Piutang Karyawan-Pot BPJS 60,161,886
    Bank 198,348,954

    3,986,958,222

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