Cara HITUNG LABA BERSIH (Profit Bisnis) untuk Usaha Kecil

Summary

Many business owners confuse revenue with profit, which can lead to financial mismanagement. This video provides a step-by-step guide on how to properly calculate business profit using an income statement. It explains the differences between sales revenue, cost of goods sold (COGS), gross profit, operating expenses, and net profit. The tutorial emphasizes the importance of accurately tracking income and expenses, avoiding common mistakes like misclassifying revenue, and correctly accounting for taxes and interest expenses. By following these steps, business owners can gain a clearer understanding of their actual profitability.

Takeaways

• 😀 Omset (revenue) and account balance are not the same as profit. Omset is simply the total sales, while the account balance is the current cash available in the business.
• 😀 The real profit of a business is determined through an income statement (laporan laba rugi), which includes all revenues and expenses over a period.
• 😀 Only income from selling products or services should be recorded as revenue in the financial statement; money from selling assets or furniture should not be included.
• 😀 Step one in calculating profit is identifying your sales revenue (omset), which is the total amount earned from products or services sold.
• 😀 For businesses without an automated system, it's crucial to track sales manually and regularly compile these records for easy monthly reporting.
• 😀 Gross profit (laba kotor) is calculated by subtracting the cost of goods sold (COGS) from sales revenue. COGS includes raw material costs that fluctuate with sales volume.
• 😀 Variable costs, such as raw materials, are closely tied to the sales volume and are recorded in the cost of goods sold (COGS).
• 😀 Operating expenses (biaya operasional) are fixed costs that don’t fluctuate with sales, including rent, salaries, utilities, and administrative expenses.
• 😀 After calculating gross profit, subtract operating expenses to determine operating profit (laba operasional), which reflects the core profitability of the business.
• 😀 To arrive at net profit (laba bersih), further deductions are made for interest expenses (e.g., loan interest) and taxes.
• 😀 Tax for small businesses in Indonesia may be calculated as 1% of revenue if the total annual revenue is below 4.8 billion IDR. It's important to consult a tax expert for more accurate tax-related advice.

Q & A

What is the difference between Omset and Profit?

Omset refers to the total sales revenue of a business before any expenses are deducted, while profit is the amount remaining after all costs and expenses have been subtracted from the revenue. Omset is not the same as profit.

Why is Saldo Rekening not considered profit?

Saldo Rekening (bank balance) represents the current cash available in your business, but it does not reflect actual profit. Profit is determined after accounting for all income and expenses, whereas Saldo Rekening only shows available funds at a given time.

What is an Income Statement, and why is it important?

An Income Statement, or Laporan Laba Rugi, is a financial document that summarizes a business's revenue and expenses over a specific period. It is important because it helps business owners understand their profitability and financial health by providing a clear breakdown of income and costs.

What should be included in Sales Revenue (Omset)?

Sales Revenue includes all income generated from the sale of products or services. It does not include income from non-business activities like selling assets or furniture.

What is the purpose of calculating Gross Profit?

Gross Profit is calculated by subtracting the Cost of Goods Sold (COGS) from Sales Revenue. It helps to measure the efficiency of your production process and indicates how much profit is made before accounting for operating expenses.

How do you calculate Gross Profit?

Gross Profit is calculated by subtracting Cost of Goods Sold (COGS) from Sales Revenue. The formula is: Gross Profit = Sales Revenue - COGS.

What are Operating Expenses, and how are they different from COGS?

Operating Expenses are fixed costs that do not fluctuate with sales, such as rent, salaries, and utilities. They differ from COGS, which are variable costs directly linked to production or product sales.

How do you calculate Operating Profit?

Operating Profit is calculated by subtracting Operating Expenses from Gross Profit. The formula is: Operating Profit = Gross Profit - Operating Expenses.

What additional costs are deducted to calculate Net Profit?

To calculate Net Profit, you must subtract interest expenses (on loans) and taxes from Operating Profit. This gives you the final amount of profit available after all expenses have been accounted for.

What is the difference between Interest Expense and Loan Repayment?

Interest Expense refers to the cost of borrowing money (the interest on loans), while Loan Repayment includes the principal amount borrowed, which is not included in the Income Statement but appears in the Cash Flow Statement.