🔬 FORENSIK NERACA LENGKAP: ANALISA SALDO AWAL S.D. TRANSAKSI TERAKHIR (READ-ONLY)
   Tanggal Analisa: 2026-11-08 04:20:25
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--- BAGIAN 1: RINGKASAN TOTAL JURNAL ENTRY PER TIPE AKUN (SEMUA TRANSAKSI AKTIF) ---
Tipe Akun       | Total JE   | Total Debit (Rp)       | Total Kredit (Rp)      | Net (Debit-Kredit)    
----------------------------------------------------------------------------------------------------
Aset            | 2021       |        318.667.114.327 |        273.118.215.540 |         45.548.898.786
Beban           | 966        |        114.870.438.678 |                      0 |        114.870.438.678
Ekuitas         | 2          |                      0 |         19.725.198.804 |        -19.725.198.804
Pendapatan      | 153        |                      0 |        140.694.138.661 |       -140.694.138.661
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GRAND TOTAL     | -          |        433.537.553.005 |        433.537.553.005 |                      0

✅ TOTAL GRAND DEBIT == TOTAL GRAND KREDIT → Jurnal Entry berpasangan SEMPURNA secara global!

--- BAGIAN 2: BREAKDOWN DEBIT/KREDIT PER JENIS_TRANSAKSI ---
Jenis Transaksi                     | Total Tx |       Total Debit (Rp) |      Total Kredit (Rp) |           Selisih (Rp)
------------------------------------------------------------------------------------------------------------------------
Penerimaan Kas                      | 11       |          1.540.656.500 |          1.540.656.500 |                      0 ✅
penerimaan_kas                      | 90       |        138.862.522.501 |        138.862.522.501 |                      0 ✅
pengeluaran_kas                     | 782      |        114.818.393.230 |        114.818.393.230 |                      0 ✅
Penyesuaian Bank & Pajak            | 236      |            343.005.109 |            343.005.109 |                      0 ✅
Saldo Awal                          | 2        |         19.725.198.804 |         19.725.198.804 |                      0 ✅
Transfer Dana                       | 444      |        158.247.776.862 |        158.247.776.862 |                      0 ✅

--- BAGIAN 3: PERSAMAAN AKUNTANSI A = L + E (DARI JURNAL ENTRY KUMULATIF) ---
  TOTAL ASET (Net Debit Akun Aset)                = Rp 45.548.898.786
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  Total Liabilitas (Net Kredit Liabilitas)         = Rp 0
  Total Ekuitas Awal (Net Kredit Ekuitas)          = Rp 19.725.198.804
  Total Pendapatan (Net Kredit Pendapatan)         = Rp 140.694.138.661
  Total Beban (Net Debit Beban)                    = Rp 114.870.438.678
  Laba/(Rugi) Bersih (Pendapatan - Beban)         = Rp 25.823.699.983
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  TOTAL PASIVA (Liab + Ekuitas + Laba)            = Rp 45.548.898.786
======================================================================
  SELISIH NERACA (Aset - Pasiva)                   = Rp 0
  ✅ NERACA 100% SEIMBANG!

--- BAGIAN 4: KELOMPOK TRANSAKSI YANG TOTAL DEBIT != TOTAL KREDIT ---
✅ Tidak ada kelompok transaksi dengan ketidakseimbangan Debit/Kredit!

--- BAGIAN 5: JURNAL ENTRY TANPA INDUK TRANSAKSI AKTIF (ORPHAN) ---
  Total Orphan: 8 baris | Debit Rp 9.009.297.500 | Kredit Rp 9.009.297.500 | Net Impact Rp 0

--- BAGIAN 6: ARUS KAS (CASH FLOW) DARI SALDO AWAL → HARI INI ---
  Saldo Awal                          → Debit Kas:         19.725.198.804 | Kredit Kas:                      0 | Net: +19.725.198.804
  Penerimaan Kas                      → Debit Kas:          1.540.656.500 | Kredit Kas:                      0 | Net: +1.540.656.500
  Transfer Dana                       → Debit Kas:        158.247.776.862 | Kredit Kas:        158.247.776.862 | Net: +0
  Pengeluaran Kas                     → Debit Kas:                      0 | Kredit Kas:                      0 | Net: +0
  Penyesuaian Bank & Pajak            → Debit Kas:            290.959.660 | Kredit Kas:             52.045.449 | Net: +238.914.211

--- BAGIAN 7: SIMULASI KALKULASI NERACA CONTROLLER (AKTIVA vs PASIVA YG DIBUILD) ---
  TOTAL AKTIVA (Aset kumulatif s.d. 2025-12-31)   = Rp 37.794.951.281
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  Ekuitas Awal & Liabilitas (kumulatif)           = Rp 19.725.198.804
  Pendapatan 2025 (Jan-Des)                       = Rp 59.420.692.319
  Beban 2025 (Jan-Des)                            = Rp 41.350.939.841
  Laba/(Rugi) 2025                                = Rp 18.069.752.477
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  TOTAL PASIVA (Ekuitas + Laba/Rugi)             = Rp 37.794.951.281
======================================================================
  SELISIH NERACA 2025                             = Rp 0
  ✅ NERACA 2025 SEIMBANG SEMPURNA!

✅ FORENSIK NERACA LENGKAP SELESAI. DATA DI ATAS 100% READ-ONLY (TIDAK ADA PERUBAHAN DB)