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[]
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[null,"DATA BUM DESA",null,"Periode Laporan:","2025-01-01","2026-12-31"]
[null,"Nama BUM Desa:",null,null,null,"Sesuaikan Data BUMdes"]
[null,"Nama Desa:"]
[null,"Disusun Oleh,"]
[null,"Diperiksa Oleh,"]
[null,"Disetujui Oleh,"]
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[null,".........",null," "]
[null,"MITRA IDRAP",null,{"$f":"(D54)","v":"Beban Penyusutan"}]
[null,"KAB. BOMBANA"]

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[null,"NO","URAIAN","%","NILAI","PEMBULATAN",null,"STATUS"]
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[]
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[]
[null,null,{"$f":"IF(VLOOKUP(C48,dbTabelBumdes,3,FALSE)=0,\"( ........................... )\",VLOOKUP(C48,dbTabelBumdes,3,FALSE))","v":"( ........................... )"},null,null,{"$f":"IF(VLOOKUP(F48,dbTabelBumdes,3,FALSE)=0,\"( ........................... )\",VLOOKUP(F48,dbTabelBumdes,3,FALSE))","v":"( ........................... )"},null,null,null,null,null,{"$f":"IF(VLOOKUP(L48,dbTabelBumdes,3,FALSE)=0,\"( ........................... )\",VLOOKUP(L48,dbTabelBumdes,3,FALSE))","v":"( ........................... )"}]
[null,null,{"$f":"IF(VLOOKUP(C48,dbTabelBumdes,4,FALSE)=\"\",\"\",VLOOKUP(C48,dbTabelBumdes,4,FALSE))","v":""},null,null,{"$f":"IF(VLOOKUP(F48,dbTabelBumdes,4,FALSE)=\"\",\"\",VLOOKUP(F48,dbTabelBumdes,4,FALSE))","v":""},null,null,null,null,null,{"$f":"IF(VLOOKUP(L48,dbTabelBumdes,4,FALSE)=\"\",\"\",VLOOKUP(L48,dbTabelBumdes,4,FALSE))","v":""}]
[]
[null,"Catatan: Jika menambah baris baru (Insert Row), jangan lupa untuk COPY-PASTE rumus pada kolom KONTROL"]
[]
[]
[null,null,null,null,{"$f":"(dbAktiva111)","v":"Kas"},{"$f":"(dbAktiva112)","v":"Bank"},{"$f":"(dbAktiva113)","v":"Piutang"},{"$f":"(dbAktiva114)","v":"Persediaan"},{"$f":"(dbAktiva121)","v":"Aset Tetap"},{"$f":"(dbAktiva122)","v":"Akumulasi Penyusutan"},"Hutang","Modal","Pendapatan","Beban"]
[null,null,null,{"$f":"IF(((SUM(E59:J59)+(N59))=(SUM(K59:M59))),0,\"Salah\")","v":0},{"$f":"E44","v":0},{"$f":"F44","v":0},0,0,0,0,0,0,0,0]

{"sheet":"LabaRugi","index":3,"n_rows":50,"n_cols":9,"rows_kept":50,"cut":false,"hidden":false,"merged":[[48,5,48,6],[49,5,49,6],[5,1,5,4],[43,0,43,2],[48,0,48,2],[49,0,49,2],[49,3,49,4],[48,3,48,4],[24,2,24,4],[25,2,25,4],[36,2,36,4],[32,2,32,4],[33,2,33,4],[37,1,37,4],[18,1,18,4],[27,2,27,4],[0,0,0,6],[1,0,1,6],[2,0,2,6],[3,0,3,6],[43,5,43,6],[34,2,34,4],[11,2,11,4],[12,2,12,4],[13,2,13,4],[14,2,14,4],[26,2,26,4],[38,1,38,4],[39,0,39,4],[23,2,23,4],[43,3,43,4],[35,2,35,4],[6,1,6,4],[20,1,20,4],[7,2,7,4],[8,2,8,4],[9,2,9,4],[16,2,16,4],[17,2,17,4],[41,0,41,6],[21,2,21,4],[22,2,22,4],[10,2,10,4],[15,2,15,4],[28,2,28,4],[29,2,29,4],[30,2,30,4],[31,2,31,4]]}
[{"$f":"IF(dbNamaBumdes=0,\"BUM DESA .........................\",\"BUM DESA \"&UPPER(dbNamaBumdes)&\" DESA \"&UPPER(dbNamaDesa))&IF(dbNamaKabupaten=\"\",\"\",\" \"&UPPER(dbNamaKabupaten))","v":"BUM DESA ......... DESA MITRA IDRAP KAB. BOMBANA"}]
["LAPORAN LABA/RUGI"]
[{"$f":"\"Untuk Tahun Yang Berakhir Tanggal \"&IF(TEXT(dbTglAwal,\"d mmm\")<> \"1 Jan\",\"Per \"&PROPER(TEXT(dbTglAkhir,\"[$-421]d mmmm yyyy\"))&\" dan \"&((TEXT(dbTglAwal,\"[$-421]d mmmm yyyy\"))),\"Per \"&PROPER(TEXT(dbTglAkhir,\"[$-421]d mmmm yyyy\"))&\" dan \"&((TEXT(dbTglAkhir,\"yyyy\"))-1))","v":"Untuk Tahun Yang Berakhir Tanggal Per 31 Desember 2026 dan 2025"}]
["(dalam Rupiah)"]
[]
["KODE AKUN","NAMA AKUN",null,null,null,{"$f":"IF(dbTglAkhir=0,\"Tahun ....\",(TEXT(dbTglAkhir,\"yyyy\")))","v":"2026"},{"$f":"IF(TEXT(dbTglAwal,\"d mmm\")<> \"1 Jan\",TEXT(dbTglAwal,\"[$-421]d-mmm-yyyy\"),((TEXT(dbTglAkhir,\"yyyy\"))-1))","v":2025}]
[null,"PENDAPATAN"]
[{"$f":"IF(dB!M20=\"\",\"\",dB!M20)","v":411},null,{"$f":"IFERROR(IF(A8=0,\"\",IF(VLOOKUP(A8,dbTabelRLPendapatan,2,FALSE)=\"\",\"\",VLOOKUP(A8,dbTabelRLPendapatan,2,FALSE))),\"\")","v":"Pendapatan Usaha A"},null,null,{"$f":"IF(A8=\"\",\"\",SUMIF(ctkKlpAkun,(C8),ctkPendapatan))","v":0}]
[{"$f":"IF(dB!M21=\"\",\"\",dB!M21)","v":412},null,"Pendapatan Usaha B",null,null,0]
[{"$f":"IF(dB!M22=\"\",\"\",dB!M22)","v":413},null,"Pendapatan Non-Usaha",null,null,0]
[{"$f":"IF(dB!M23=\"\",\"\",dB!M23)","v":""},null,"",null,null,""]
[{"$f":"IF(dB!M24=\"\",\"\",dB!M24)","v":""},null,"",null,null,""]
[{"$f":"IF(dB!M25=\"\",\"\",dB!M25)","v":""},null,"",null,null,""]
[{"$f":"IF(dB!M26=\"\",\"\",dB!M26)","v":""},null,"",null,null,""]
[{"$f":"IF(dB!M27=\"\",\"\",dB!M27)","v":""},null,"",null,null,""]
[{"$f":"IF(dB!M28=\"\",\"\",dB!M28)","v":""},null,"",null,null,""]
[{"$f":"IF(dB!M29=\"\",\"\",dB!M29)","v":""},null,"",null,null,""]
[]
[null,{"$f":"\"TOTAL \"&(B7)","v":"TOTAL PENDAPATAN"},null,null,null,{"$f":"SUM(F8:F18)","v":0},{"$f":"SUM(G8:G18)","v":0}]
[]
[null,"BEBAN"]
[{"$f":"IF(dB!M38=\"\",\"\",dB!M38)","v":511},null,{"$f":"IFERROR(IF(A22=0,\"\",IF(VLOOKUP(A22,dbTabelRLBeban,2,FALSE)=\"\",\"\",VLOOKUP(A22,dbTabelRLBeban,2,FALSE))),\"\")","v":"Beban Usaha A"},null,null,{"$f":"IF(A22=\"\",\"\",SUMIF(ctkKlpAkun,(C22),ctkBeban))","v":0}]
[{"$f":"IF(dB!M39=\"\",\"\",dB!M39)","v":512},null,"Beban Usaha B",null,null,0]
[{"$f":"IF(dB!M40=\"\",\"\",dB!M40)","v":513},null,"Beban Usaha lainnya",null,null,0]
[{"$f":"IF(dB!M41=\"\",\"\",dB!M41)","v":514},null,"Beban Adm & Umum",null,null,0]
[{"$f":"IF(dB!M42=\"\",\"\",dB!M42)","v":515},null,"Beban Gaji & Tunjangan",null,null,0]
[{"$f":"IF(dB!M43=\"\",\"\",dB!M43)","v":516},null,"Beban Listrik, Telpon & Air",null,null,0]
[{"$f":"IF(dB!M44=\"\",\"\",dB!M44)","v":517},null,"Beban Penyusutan",null,null,0]
[{"$f":"IF(dB!M45=\"\",\"\",dB!M45)","v":518},null,"Beban Non-Usaha Lainnya",null,null,0]
[{"$f":"IF(dB!M46=\"\",\"\",dB!M46)","v":""},null,"",null,null,""]
[{"$f":"IF(dB!M47=\"\",\"\",dB!M47)","v":""},null,"",null,null,""]
[{"$f":"IF(dB!M48=\"\",\"\",dB!M48)","v":""},null,"",null,null,""]
[{"$f":"IF(dB!M49=\"\",\"\",dB!M49)","v":""},null,"",null,null,""]
[{"$f":"IF(dB!M50=\"\",\"\",dB!M50)","v":""},null,"",null,null,""]
[{"$f":"IF(dB!M51=\"\",\"\",dB!M51)","v":""},null,"",null,null,""]
[{"$f":"IF(dB!M52=\"\",\"\",dB!M52)","v":""},null,"",null,null,""]
[]
[null,{"$f":"\"TOTAL \"&(B21)","v":"TOTAL BEBAN"},null,null,null,{"$f":"SUM(F22:F37)","v":0},{"$f":"SUM(G22:G37)","v":0}]
[]
[{"$f":"IF(llrLabaBersih<0,\"RUGI BERSIH\",\"LABA BERSIH\")","v":"LABA BERSIH"},null,null,null,null,{"$f":"(F19)-(F38)","v":0},{"$f":"(G19)-(G38)","v":0},null,{"$f":"IF(llrLabaBersih<=(-0.5),dbRugiTB,dbLabaTB)","v":"Laba Tahun Berjalan"}]
[]
[{"$f":"IF(OR(dbNamaDesa=0,dbTglAkhir=0),\"(Nama Desa), 31 Desember ....\",PROPER(dbNamaDesa)&\", \"&TEXT(dbTglAkhir,\"[$-421]d mmmm yyyy\"))","v":"Mitra Idrap, 31 Desember 2026"}]
[]
[{"$f":"(dbApprove1)","v":"Disusun Oleh,"},null,null,{"$f":"(dbApprove2)","v":"Diperiksa Oleh,"},null,{"$f":"(dbApprove3)","v":"Disetujui Oleh,"}]
[]
[]
[]
[]
[{"$f":"IF(VLOOKUP(A44,dbTabelBumdes,3,FALSE)=0,\"( ........................... )\",VLOOKUP(A44,dbTabelBumdes,3,FALSE))","v":"( ........................... )"},null,null,{"$f":"IF(VLOOKUP(D44,dbTabelBumdes,3,FALSE)=0,\"( ........................... )\",VLOOKUP(D44,dbTabelBumdes,3,FALSE))","v":"( ........................... )"},null,{"$f":"IF(VLOOKUP(F44,dbTabelBumdes,3,FALSE)=0,\"( ........................... )\",VLOOKUP(F44,dbTabelBumdes,3,FALSE))","v":"( ........................... )"}]
[{"$f":"IF(VLOOKUP(A44,dbTabelBumdes,4,FALSE)=0,\"\",VLOOKUP(A44,dbTabelBumdes,4,FALSE))","v":""},null,null,{"$f":"IF(VLOOKUP(D44,dbTabelBumdes,4,FALSE)=0,\"\",VLOOKUP(D44,dbTabelBumdes,4,FALSE))","v":""},null,{"$f":"IF(VLOOKUP(F44,dbTabelBumdes,4,FALSE)=0,\"\",VLOOKUP(F44,dbTabelBumdes,4,FALSE))","v":""}]

{"sheet":"PerubahanModal","index":4,"n_rows":34,"n_cols":7,"rows_kept":34,"cut":false,"hidden":false,"merged":[[16,2,16,4],[18,2,18,4],[17,2,17,4],[15,2,15,4],[10,2,10,4],[6,1,6,4],[12,2,12,4],[13,1,13,4],[11,2,11,4],[9,2,9,4],[7,2,7,4],[8,2,8,4],[0,0,0,6],[1,0,1,6],[2,0,2,6],[3,0,3,6],[5,1,5,4],[33,0,33,1],[33,3,33,4],[27,0,27,2],[32,0,32,2],[19,2,19,4],[22,1,22,4],[20,2,20,4],[21,1,21,4],[25,0,25,6],[27,5,27,6],[32,5,32,6],[33,5,33,6],[27,3,27,4],[32,3,32,4]]}
[{"$f":"IF(dbNamaBumdes=0,\"BUM DESA .........................\",\"BUM DESA \"&UPPER(dbNamaBumdes)&\" DESA \"&UPPER(dbNamaDesa))&IF(dbNamaKabupaten=\"\",\"\",\" \"&UPPER(dbNamaKabupaten))","v":"BUM DESA ......... DESA MITRA IDRAP KAB. BOMBANA"}]
["LAPORAN PERUBAHAN MODAL"]
[{"$f":"\"Untuk Tahun Yang Berakhir Tanggal \"&IF(TEXT(dbTglAwal,\"d mmm\")<> \"1 Jan\",\"Per \"&PROPER(TEXT(dbTglAkhir,\"[$-421]d mmmm yyyy\"))&\" dan \"&((TEXT(dbTglAwal,\"[$-421]d mmmm yyyy\"))),\"Per \"&PROPER(TEXT(dbTglAkhir,\"[$-421]d mmmm yyyy\"))&\" dan \"&((TEXT(dbTglAkhir,\"yyyy\"))-1))","v":"Untuk Tahun Yang Berakhir Tanggal Per 31 Desember 2026 dan 2025"}]
["(dalam Rupiah)"]
[]
["KODE AKUN","KETERANGAN",null,null,null,{"$f":"IF(dbTglAkhir=0,\"Tahun ....\",(TEXT(dbTglAkhir,\"yyyy\")))","v":"2026"},{"$f":"IF(TEXT(dbTglAwal,\"d mmm\")<> \"1 Jan\",TEXT(dbTglAwal,\"[$-421]d-mmm-yyyy\"),((TEXT(dbTglAkhir,\"yyyy\"))-1))","v":2025}]
[null,"MODAL AWAL"]
[310,{"$f":"IF(A8=\"\",\"\",\"-\")","v":"-"},{"$f":"IF(A8=0,\"\",IF(VLOOKUP(A8,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A8,dbTabelAkun,2,FALSE)))","v":"Modal Desa"},null,null,{"$f":"IF(A8=0,\"\",VLOOKUP(C8,dbSaldoAwal,2,FALSE))","v":0}]
[320,{"$f":"IF(A9=\"\",\"\",\"-\")","v":"-"},{"$f":"IF(A9=0,\"\",IF(VLOOKUP(A9,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A9,dbTabelAkun,2,FALSE)))","v":"Modal Masyarakat Desa"},null,null,{"$f":"IF(A9=0,\"\",VLOOKUP(C9,dbSaldoAwal,2,FALSE))","v":0}]
[330,{"$f":"IF(A10=\"\",\"\",\"-\")","v":"-"},{"$f":"IF(A10=0,\"\",IF(VLOOKUP(A10,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A10,dbTabelAkun,2,FALSE)))","v":"Hibah"},null,null,{"$f":"IF(A10=0,\"\",VLOOKUP(C10,dbSaldoAwal,2,FALSE))","v":0}]
[340,"-",{"$f":"IF(A11=0,\"\",IF(VLOOKUP(A11,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A11,dbTabelAkun,2,FALSE)))","v":"Laba Ditahan"},null,null,{"$f":"IF(A11=0,\"\",VLOOKUP(C11,dbSaldoAwal,2,FALSE))","v":0}]
[null,{"$f":"IF(A12=\"\",\"\",\"-\")","v":""},{"$f":"IF(A12=0,\"\",IF(VLOOKUP(A12,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A12,dbTabelAkun,2,FALSE)))","v":""},null,null,{"$f":"IF(A12=0,\"\",VLOOKUP(C12,dbSaldoAwal,2,FALSE))","v":""}]
[null,null,"Jumlah Modal Awal",null,null,{"$f":"SUM(F8:F12)","v":0},{"$f":"SUM(G8:G12)","v":0}]
[]
[null,"Tambahan Modal:"]
[310,{"$f":"IF(A16=\"\",\"\",\"-\")","v":"-"},{"$f":"IF(A16=0,\"\",IF(VLOOKUP(A16,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A16,dbTabelAkun,2,FALSE)))","v":"Modal Desa"},null,null,{"$f":"IF(A16=0,\"\",SUMIF(ctkKlpAkun,C16,ctkModal))","v":0}]
[320,"-",{"$f":"IF(A17=0,\"\",IF(VLOOKUP(A17,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A17,dbTabelAkun,2,FALSE)))","v":"Modal Masyarakat Desa"},null,null,{"$f":"IF(A17=0,\"\",SUMIF(ctkKlpAkun,C17,ctkModal))","v":0}]
[330,{"$f":"IF(A18=\"\",\"\",\"-\")","v":"-"},{"$f":"IF(A18=0,\"\",IF(VLOOKUP(A18,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A18,dbTabelAkun,2,FALSE)))","v":"Hibah"},null,null,{"$f":"IF(A18=0,\"\",SUMIF(ctkKlpAkun,C18,ctkModal))","v":0}]
[{"$f":"IF(llrLabaBersih<0,dbRugiTBak,dbLabaDtAk)","v":340},"-",{"$f":"IF(A19=0,\"\",VLOOKUP(A19,dbTabelAkun,2,FALSE))","v":"Laba Ditahan"},null,null,{"$f":"IF(llrLabaBersih<0,llrLabaBersih,shuLabaDitahan)","v":0}]
[]
[null,null,"Jumlah Tambahan Modal",null,null,{"$f":"SUM(F16:F19)","v":0},{"$f":"SUM(G16:G19)","v":0}]
[]
[null,"MODAL AKHIR",null,null,null,{"$f":"(F13)+(F21)","v":0},{"$f":"(G13)+(G21)","v":0}]
[]
[]
[{"$f":"IF(OR(dbNamaDesa=0,dbTglAkhir=0),\"(Nama Desa), 31 Desember ....\",PROPER(dbNamaDesa)&\", \"&TEXT(dbTglAkhir,\"[$-421]d mmmm yyyy\"))","v":"Mitra Idrap, 31 Desember 2026"}]
[]
[{"$f":"(dbApprove1)","v":"Disusun Oleh,"},null,null,{"$f":"(dbApprove2)","v":"Diperiksa Oleh,"},null,{"$f":"(dbApprove3)","v":"Disetujui Oleh,"}]
[]
[]
[]
[]
[{"$f":"IF(VLOOKUP(A28,dbTabelBumdes,3,FALSE)=0,\"( ........................... )\",VLOOKUP(A28,dbTabelBumdes,3,FALSE))","v":"( ........................... )"},null,null,{"$f":"IF(VLOOKUP(D28,dbTabelBumdes,3,FALSE)=0,\"( ........................... )\",VLOOKUP(D28,dbTabelBumdes,3,FALSE))","v":"( ........................... )"},null,{"$f":"IF(VLOOKUP(F28,dbTabelBumdes,3,FALSE)=0,\"( ........................... )\",VLOOKUP(F28,dbTabelBumdes,3,FALSE))","v":"( ........................... )"}]
[{"$f":"IF(VLOOKUP(A28,dbTabelBumdes,4,FALSE)=0,\"\",VLOOKUP(A28,dbTabelBumdes,4,FALSE))","v":""},null,null,{"$f":"IF(VLOOKUP(D28,dbTabelBumdes,4,FALSE)=0,\"\",VLOOKUP(D28,dbTabelBumdes,4,FALSE))","v":""},null,{"$f":"IF(VLOOKUP(F28,dbTabelBumdes,4,FALSE)=0,\"\",VLOOKUP(F28,dbTabelBumdes,4,FALSE))","v":""}]

{"sheet":"Neraca","index":5,"n_rows":62,"n_cols":8,"rows_kept":62,"cut":false,"hidden":false,"merged":[[3,0,3,4],[60,0,60,1],[61,0,61,1],[55,3,55,4],[60,3,60,4],[61,3,61,4],[18,1,18,2],[19,1,19,2],[20,1,20,2],[21,1,21,2],[22,1,22,2],[23,1,23,2],[27,0,27,2],[26,0,26,2],[11,1,11,2],[53,0,53,4],[0,0,0,4],[1,0,1,4],[2,0,2,4],[5,0,5,2],[55,0,55,1],[6,0,6,2],[7,0,7,2],[15,1,15,2],[8,1,8,2],[9,1,9,2],[10,1,10,2],[12,1,12,2],[13,1,13,2],[14,1,14,2],[16,0,16,2],[17,0,17,2],[50,0,50,2],[51,0,51,2],[25,0,25,2],[41,0,41,2],[38,1,38,2],[39,1,39,2],[40,1,40,2],[49,1,49,2],[42,1,42,2],[43,1,43,2],[45,1,45,2],[37,1,37,2],[28,0,28,2],[29,1,29,2],[46,1,46,2],[47,1,47,2],[48,1,48,2],[24,0,24,2],[35,0,35,2],[36,0,36,2],[30,1,30,2],[31,1,31,2],[32,1,32,2],[33,1,33,2],[34,1,34,2],[44,1,44,2]]}
[{"$f":"IF(dbNamaBumdes=0,\"BUM DESA .........................\",\"BUM DESA \"&UPPER(dbNamaBumdes)&\" DESA \"&UPPER(dbNamaDesa))&IF(dbNamaKabupaten=\"\",\"\",\" \"&UPPER(dbNamaKabupaten))","v":"BUM DESA ......... DESA MITRA IDRAP KAB. BOMBANA"}]
["NERACA"]
[{"$f":"IF(TEXT(dbTglAwal,\"d mmm\")<> \"1 Jan\",\"Per \"&PROPER(TEXT(dbTglAkhir,\"[$-421]d mmmm yyyy\"))&\" dan \"&((TEXT(dbTglAwal,\"[$-421]d mmmm yyyy\"))),\"Per \"&PROPER(TEXT(dbTglAkhir,\"[$-421]d mmmm yyyy\"))&\" dan \"&((TEXT(dbTglAkhir,\"yyyy\"))-1))","v":"Per 31 Desember 2026 dan 2025"}]
["(dalam Rupiah)"]
[]
["AKUN",null,null,{"$f":"IF(dbTglAkhir=0,\"Tahun ....\",(TEXT(dbTglAkhir,\"yyyy\")))","v":"2026"},{"$f":"IF(TEXT(dbTglAwal,\"d mmm\")<> \"1 Jan\",TEXT(dbTglAwal,\"[$-421]d-mmm-yyyy\"),((TEXT(dbTglAkhir,\"yyyy\"))-1))","v":2025},null,"1 TAHUN","<<Pilihan Tampilan NERACA"]
["AKTIVA"]
["Harta Lancar"]
[111,{"$f":"IF(A9=0,\"\",IF(VLOOKUP(A9,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A9,dbTabelAkun,2,FALSE)))","v":"Kas"},null,{"$f":"IFERROR(IF(A9=0,\"\",HLOOKUP(B9,ctkTabel,2,FALSE)),0)","v":0},{"$f":"IFERROR(IF((nrcOpsi)=(\"2 TAHUN\"),VLOOKUP(A9,dbTabelAkun,3),\"\"),\"\")","v":""}]
[112,"Bank",null,0,""]
[113,"Piutang",null,0,""]
[114,"Persediaan",null,0,""]
[null,"",null,"",""]
[null,"",null,"",""]
[]
[null,"Jumlah Aktiva Lancar",null,{"$f":"SUM(D9:D15)","v":0},{"$f":"SUM(E9:E15)","v":0}]
[]
["Harta Tetap"]
[121,{"$f":"IF(A19=0,\"\",IF(VLOOKUP(A19,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A19,dbTabelAkun,2,FALSE)))","v":"Aset Tetap"},null,{"$f":"IF(A19=0,\"\",HLOOKUP(B19,ctkTabel,2,FALSE))","v":0},{"$f":"IFERROR(IF((nrcOpsi)=(\"2 TAHUN\"),VLOOKUP(A19,dbTabelAkun,3),\"\"),\"\")","v":""},null,null,{"$f":"IF(D19=datTotal,\"\",\"Nilai Inventaris berbeda dengan sheet DAT\")","v":""}]
[122,{"$f":"IF(A20=0,\"\",IF(VLOOKUP(A20,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A20,dbTabelAkun,2,FALSE)))","v":"Akumulasi Penyusutan"},null,{"$f":"IF(A20=0,\"\",HLOOKUP(B20,ctkTabel,2,FALSE))","v":0},{"$f":"IFERROR(IF((nrcOpsi)=(\"2 TAHUN\"),VLOOKUP(A20,dbTabelAkun,3),\"\"),\"\")","v":""},null,null,{"$f":"IF((D20+datAkPenyusutan)=0,\"\",\"Nilai Ak. Penyusutan berbeda dengan sheet PENYUSUTAN\")","v":""}]
[null,{"$f":"IF(A21=0,\"\",IF(VLOOKUP(A21,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A21,dbTabelAkun,2,FALSE)))","v":""},null,{"$f":"IF(A21=0,\"\",HLOOKUP(B21,ctkTabel,2,FALSE))","v":""},{"$f":"IFERROR(IF((nrcOpsi)=(\"2 TAHUN\"),VLOOKUP(A21,dbTabelAkun,3),\"\"),\"\")","v":""}]
[null,{"$f":"IF(A22=0,\"\",IF(VLOOKUP(A22,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A22,dbTabelAkun,2,FALSE)))","v":""},null,{"$f":"IF(A22=0,\"\",HLOOKUP(B22,ctkTabel,2,FALSE))","v":""},{"$f":"IFERROR(IF((nrcOpsi)=(\"2 TAHUN\"),VLOOKUP(A22,dbTabelAkun,3),\"\"),\"\")","v":""}]
[]
[null,"Jumlah Aktiva Tetap",null,{"$f":"SUM(D19:D23)","v":0},{"$f":"SUM(E19:E23)","v":0}]
[]
["TOTAL AKTIVA",null,null,{"$f":"(D16)+(D24)","v":0},{"$f":"(E16)+(E24)","v":0}]
[]
["PASIVA"]
["Hutang Lancar"]
[211,{"$f":"IF(A30=0,\"\",IF(VLOOKUP(A30,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A30,dbTabelAkun,2,FALSE)))","v":"Hutang Usaha"},null,{"$f":"IF(A30=\"\",\"\",(VLOOKUP(B30,dbSaldoAwal,2,FALSE)+SUMIF(ctkKlpAkun,B30,ctkHutang)))","v":0},{"$f":"IFERROR(IF((nrcOpsi)=(\"2 TAHUN\"),VLOOKUP(A30,dbTabelAkun,3),\"\"),\"\")","v":""}]
[218,{"$f":"IF(A31=0,\"\",IF(VLOOKUP(A31,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A31,dbTabelAkun,2,FALSE)))","v":"Hutang Bagi Hasil"},null,{"$f":"IF(A31=\"\",\"\",(VLOOKUP(B31,dbSaldoAwal,2,FALSE)+SUMIF(ctkKlpAkun,B31,ctkHutang)))","v":0},{"$f":"IFERROR(IF((nrcOpsi)=(\"2 TAHUN\"),VLOOKUP(A31,dbTabelAkun,3),\"\"),\"\")","v":""}]
[219,{"$f":"IF(A32=0,\"\",IF(VLOOKUP(A32,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A32,dbTabelAkun,2,FALSE)))","v":"Hutang Lancar lainnya"},null,{"$f":"IF(A32=\"\",\"\",(VLOOKUP(B32,dbSaldoAwal,2,FALSE)+SUMIF(ctkKlpAkun,B32,ctkHutang)))","v":0},{"$f":"IFERROR(IF((nrcOpsi)=(\"2 TAHUN\"),VLOOKUP(A32,dbTabelAkun,3),\"\"),\"\")","v":""}]
[null,{"$f":"IF(A33=0,\"\",IF(VLOOKUP(A33,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A33,dbTabelAkun,2,FALSE)))","v":""},null,{"$f":"IF(A33=\"\",\"\",(VLOOKUP(B33,dbSaldoAwal,2,FALSE)+SUMIF(ctkKlpAkun,B33,ctkHutang)))","v":""},{"$f":"IFERROR(IF((nrcOpsi)=(\"2 TAHUN\"),VLOOKUP(A33,dbTabelAkun,3),\"\"),\"\")","v":""}]
[]
[null,"Jumlah Hutang Lancar",null,{"$f":"SUM(D30:D34)","v":0},{"$f":"SUM(E30:E34)","v":0}]
[]
["Hutang Jangka Panjang"]
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[229,{"$f":"IF(A39=0,\"\",IF(VLOOKUP(A39,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A39,dbTabelAkun,2,FALSE)))","v":"Hutang Jangka Panjang lainnya"},null,{"$f":"IF(A39=\"\",\"\",(VLOOKUP(B39,dbSaldoAwal,2,FALSE)+SUMIF(ctkKlpAkun,B39,ctkHutang)))","v":0},{"$f":"IFERROR(IF((nrcOpsi)=(\"2 TAHUN\"),VLOOKUP(A39,dbTabelAkun,3),\"\"),\"\")","v":""}]
[]
[null,"Jumlah Kewajiban Jangka Panjang",null,{"$f":"SUM(D38:D40)","v":0},{"$f":"SUM(E38:E40)","v":0}]
["Modal"]
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[320,{"$f":"IF(A44=0,\"\",IF(VLOOKUP(A44,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A44,dbTabelAkun,2,FALSE)))","v":"Modal Masyarakat Desa"},null,0,""]
[330,{"$f":"IF(A45=0,\"\",IF(VLOOKUP(A45,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A45,dbTabelAkun,2,FALSE)))","v":"Hibah"},null,0,""]
[340,{"$f":"IF(A46=0,\"\",IF(VLOOKUP(A46,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A46,dbTabelAkun,2,FALSE)))","v":"Laba Ditahan"},null,0,""]
[{"$f":"IF(llrLabaBersih<0,dbRugiTBak,IF(dbSARugiTB<>0,dbRugiTBak,\"\"))","v":""},{"$f":"IFERROR(IF(A47=0,\"\",IF(VLOOKUP(A47,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A47,dbTabelAkun,2,FALSE))),\"\")","v":""},null,"",""]
[null,{"$f":"IF(A48=0,\"\",IF(VLOOKUP(A48,dbTabelAkun,2,FALSE)=\"\",\"\",VLOOKUP(A48,dbTabelAkun,2,FALSE)))","v":""},null,"",""]
[]
[null,"Jumlah Modal",null,{"$f":"SUM(D43:D49)","v":0},{"$f":"SUM(E43:E49)","v":0}]
[]
["TOTAL PASIVA",null,null,{"$f":"(D35+D41)+(D50)","v":0},{"$f":"(E35+E41)+(E50)","v":0},{"$f":"(E26)-(E52)","v":0},{"$f":"(D26)-(D52)","v":0},{"$f":"\"<<Selisih Neraca \"&(IF(dbTglAkhir=0,\"Per 31 DES ....\",\"Per \"&PROPER(TEXT(dbTglAkhir,\"[$-421]d mmmm yyyy\"))))","v":"<<Selisih Neraca Per 31 Desember 2026"}]
[]
[{"$f":"IF(OR(dbNamaDesa=0,dbTglAkhir=0),\"(Nama Desa), 31 Desember ....\",PROPER(dbNamaDesa)&\", \"&TEXT(dbTglAkhir,\"[$-421]d mmmm yyyy\"))","v":"Mitra Idrap, 31 Desember 2026"},null,null,null,null,null,{"$f":"(E26)-(E52)","v":0},{"$f":"\"<<Selisih Neraca \"&(IF(dbTglAkhir=0,\"Per 31 DES ....\",\"Per \"&PROPER(TEXT(EDATE(dbTglAkhir,-12),\"[$-421]d mmmm yyyy\"))))","v":"<<Selisih Neraca Per 31 Desember 2025"}]
[]
[{"$f":"(dbApprove1)","v":"Disusun Oleh,"},null,{"$f":"(dbApprove2)","v":"Diperiksa Oleh,"},{"$f":"(dbApprove3)","v":"Disetujui Oleh,"}]
[]
[]
[]
[]
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[null,"DAFTAR ASET TETAP"]
[null,{"$f":"IF(dbTglAkhir=0,\"PER .....................20...\",\"PER \"&UPPER(TEXT(dbTglAkhir,\"[$-421]d mmmm yyyy\")))","v":"PER 31 DESEMBER 2026"}]
[]
[null,"NO","TANGGAL","URAIAN / DESKRIPSI",null,"UNIT","HARGA","TOTAL","KONDISI"]
[null,null,"PEROLEHAN",null,null,null,"UNIT"]
[]
[null,1,null,null,null,null,null,{"$f":"IF(OR(F8=\"\",G8=\"\"),\"\",((F8)*(G8)))","v":""}]
[null,2,null,null,null,null,null,{"$f":"IF(OR(F9=\"\",G9=\"\"),\"\",((F9)*(G9)))","v":""}]
[null,3,null,null,null,null,null,""]
[null,4,null,null,null,null,null,""]
[null,5,null,null,null,null,null,""]
[null,6,null,null,null,null,null,""]
[null,7,null,null,null,null,null,""]
[null,8,null,null,null,null,null,""]
[null,9,null,null,null,null,null,""]
[null,10,null,null,null,null,null,""]
[null,11,null,null,null,null,null,""]
[null,12,null,null,null,null,null,""]
[null,13,null,null,null,null,null,""]
[null,14,null,null,null,null,null,""]
[null,15,null,null,null,null,null,""]
[null,16,null,null,null,null,null,""]
[null,17,null,null,null,null,null,""]
[null,18,null,null,null,null,null,""]
[null,19,null,null,null,null,null,""]
[null,20,null,null,null,null,null,""]
[null,21,null,null,null,null,null,""]
[null,22,null,null,null,null,null,""]
[null,23,null,null,null,null,null,""]
[null,24,null,null,null,null,null,""]
[null,25,null,null,null,null,null,""]
[null,26,null,null,null,null,null,""]
[null,27,null,null,null,null,null,""]
[null,28,null,null,null,null,null,""]
[null,29,null,null,null,null,null,""]
[null,30,null,null,null,null,null,""]
[]
[null,null,null,"TOTAL",null,{"$f":"SUM(F7:F38)","v":0},null,{"$f":"SUM(H7:H38)","v":0}]
[]
[]
[null,{"$f":"(dbApprove1)","v":"Disusun Oleh,"},null,null,{"$f":"(dbApprove2)","v":"Diperiksa Oleh,"},null,{"$f":"(dbApprove3)","v":"Disetujui Oleh,"}]
[]
[]
[]
[]
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[null,{"$f":"IF(VLOOKUP(B42,dbTabelBumdes,4,FALSE)=0,\"\",VLOOKUP(B42,dbTabelBumdes,4,FALSE))","v":""},null,null,{"$f":"IF(VLOOKUP(E42,dbTabelBumdes,4,FALSE)=0,\"\",VLOOKUP(E42,dbTabelBumdes,4,FALSE))","v":""},null,{"$f":"IF(VLOOKUP(G42,dbTabelBumdes,4,FALSE)=0,\"\",VLOOKUP(G42,dbTabelBumdes,4,FALSE))","v":""}]

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[null,"DAFTAR PENYUSUTAN ASET TETAP"]
[null,{"$f":"IF(dbTglAkhir=0,\"PER .....................20...\",\"PER \"&UPPER(TEXT(dbTglAkhir,\"[$-421]d mmmm yyyy\")))","v":"PER 31 DESEMBER 2026"}]
[]
[null,"NO","TANGGAL","DESKRIPSI","UNIT","HARGA","NILAI","UE","BEBAN PENYUSUTAN",null,"AKUMULASI PENYUSUTAN",null,"NILAI"]
[null,null,"PEROLEHAN",null,null,"PEROLEHAN","RESIDU","(BLN)","PER BULAN",{"$f":"\"TAHUN \"&(TEXT(dbTglAkhir,\"yyyy\"))","v":"TAHUN 2026"},{"$f":"\"TAHUN \"&((TEXT(dbTglAkhir,\"yyyy\"))-1)","v":"TAHUN 2025"},{"$f":"\"TAHUN \"&(TEXT(dbTglAkhir,\"yyyy\"))","v":"TAHUN 2026"},"BUKU"]
[null,null,null,null,null,null,null,"EKO"]
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[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,{"$f":"IFERROR(IF(VLOOKUP(B19,datTabelAset,2,FALSE)=\"\",\"\",VLOOKUP(B19,datTabelAset,2,FALSE)),\"\")","v":""},{"$f":"IFERROR(IF(VLOOKUP(B19,datTabelAset,3,FALSE)=\"\",\"\",VLOOKUP(B19,datTabelAset,3,FALSE)),\"\")","v":""},"","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,{"$f":"IFERROR(IF(OR(F20=\"\",G20=\"\",H20=\"\"),\"\",((F20-G20)/H20)),0)","v":""},{"$f":"IFERROR(IF(((H20)-(DATEDIF(C20,dbTglAkhir,\"m\")))<1,0,(IF(((H20)-(DATEDIF(C20,dbTglAkhir,\"m\")))<12,((H20)-(DATEDIF(C20,dbTglAkhir,\"m\")))*I20,IF((DATEDIF(C20,dbTglAkhir,\"m\"))<12,(DATEDIF(C20,dbTglAkhir,\"m\"))*I20,(I20*12))))),\"\")","v":""},null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,{"$f":"IFERROR(IF(OR(F35=\"\",G35=\"\",H35=\"\"),\"\",((F35-G35)/H35)),0)","v":""},{"$f":"IFERROR(IF(((H35)-(DATEDIF(C35,dbTglAkhir,\"m\")))<1,0,(IF(((H35)-(DATEDIF(C35,dbTglAkhir,\"m\")))<12,((H35)-(DATEDIF(C35,dbTglAkhir,\"m\")))*I35,IF((DATEDIF(C35,dbTglAkhir,\"m\"))<12,(DATEDIF(C35,dbTglAkhir,\"m\"))*I35,(I35*12))))),\"\")","v":""},null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[null,null,"","","","",null,null,"","",null,"",""]
[]
[null,null,"TOTAL",null,{"$f":"SUM(E7:E38)","v":0},{"$f":"SUM(F7:F38)","v":0},{"$f":"SUM(G7:G38)","v":0},null,{"$f":"SUM(I7:I38)","v":0},{"$f":"SUM(J7:J38)","v":0},{"$f":"SUM(K7:K38)","v":0},{"$f":"SUM(L7:L38)","v":0},{"$f":"SUM(M7:M38)","v":0}]

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[null,"DAFTAR PENYERTAAN MODAL"]
[null,{"$f":"IF(dbTglAkhir=0,\"PER .....................20...\",\"PER \"&UPPER(TEXT(dbTglAkhir,\"[$-421]d mmmm yyyy\")))","v":"PER 31 DESEMBER 2026"}]
[]
[null,"TANGGAL","URAIAN","PENYERTAAN MODAL"]
[null,null,null,"PEMDES","MASYARAKAT","TOTAL"]
[]
[null,null,null,null,null,{"$f":"SUM(D8:E8)","v":0}]
[null,null,null,null,null,{"$f":"SUM(D9:E9)","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,{"$f":"SUM(D19:E19)","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,{"$f":"SUM(D29:E29)","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,{"$f":"SUM(D39:E39)","v":0}]
[null,null,null,null,null,{"$f":"SUM(D40:E40)","v":0}]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[]
[null,"TOTAL",null,{"$f":"SUM(D7:D51)","v":0},{"$f":"SUM(E7:E51)","v":0},{"$f":"SUM(D53:E53)","v":0}]