LONG TERMS

PT. ANT
INVESMEN
DIKETAHUI :

DIMINTA:
DIJAWAB:

1-Apr-11 BELI
25 LEMBAR OBLIGASI PT MAHAKAM
BUNGA
14%
NILAI NOMINAL
50000
KOMISI DAN BIAYA LAIN
2000
KURS
99%
JATUH WAKTU BUNGA OBLIGASI
1-Apr
JANGKA WAKTU BUNGA OBLIGASI
4 TAHUN
JURNAL DAN PERHITTUNGANNYA SERTTA TABEL AMORTISASI
HARGA PEROLEHAN
25*50000*99% :
KOMISI
BUNGA BERJALAN:
1250000*14%*6/2 :
JUMLAH YANG AKAN DIBAYARKAN:
JURNAL:
INVESMENT IN BOND
INTEREST RECEIVABLE

1239500
87500
CASH/ BANK

PENERIMAAN KAS:
A. PENERIMAAN PENDAPATAN BUNGA
1250000*14%*12/12:
JURNAL:1 APRIL 20111
CASH/ BANK

175000
175000
INTEREST RECEIVABLE
INVESMENT IN BOND

B. AMORTISASI DISKONTO
AMORTISASI:

NILAI NOMINAL
HARGA PEROLEHAN

JANGKA WAKTU:
2011
2012
2013
2014
2015

1-Apr-11
9
12
12
12
3

JURNAL:

JURNAL AKHIR TAHUN

JURNAL BALIK

48
1-Apr-11 S/D 1 OKT 2011 :
INVESMENT IN BOND
INVESMENT INCOME
31-Des-2011
interest receivable
interest income
investment in bond
interest income
1-Jan-12
interest income

43750
656,25

43750
interest receivable

interest income

JURNAL

DATE
1 okt 2011
1-Apr-12
1 okt 2012
1-Apr-13
1 OKT 2013
1-Apr-14
1 OKT 2014
1-Apr-15

656,25
investment in bond

1-Apr-12
CASH/ BANK
interest income
investment in bond
interest income

175000
1312.5

TABEL AMORTISASI
SALDO AWAL
AMORTISASI
SALDO AKHIR
INV. IN BOND
DISKONTO
INV. IN BOND
1239500
1312.5
1240812.5
1240812.5
1312.5
1242125
1242125
1312.5
1243437.5
1243437.5
1312.5
1244750
1244750
1312.5
1246062.5
1246062.5
1312.5
1247375
1247375
1312.5
1248687.5
1248687.5
1312.5
1250000
JURNAL PENERIMAAN PELUNASAN OBLIGASI : 1-APRIL- 2015
CASH/ BANK
175000
interest income
investment in bond
1312.5
interest income
CASH/ BANK
1250000
investment in bond

LONG TERMS- INVESMENT

PT. ANTOKAN
INVESMENT IN BOND
PT MAHAKAM

DAN

1237500
2000
1239500

1 OKTOBER

1/10/2010

1/4/2011

87500
1327000

1327000

87500
87500

1250000 AMORTISASI/ BULAN

1239500
10500
SAMPAI

1 JUNI 2015

10500
48
218.75

1/10/2011

31/12/2011

1312.5
1312.5

43750

1/10 s/d 31/12

1250000*14%*3/12:
3* 218.75 :

43750
656.25

1/10-2011 S/D 1/4-2012: 6

6*218.75

1312.5

656,25

43750
656,25

175000
1312.5

175000
1312.5
1250000

1/4/2015

LONG TERMS- INVESMENT

PT. HERMES
INVESMENT IN BOND
DIKETAHUI :

DIMINTA:
DIJAWAB:

1 MARET 2012 BELI

BUNGA
NILAI NOMINAL
BIAYA PEMBELIAN
KURS
JANGKA WAKTU BUNGA OBLIGASI
JANGKA WAKTU BUNGA OBLIGASI
JURNAL DAN PERHITTUNGANNYA SERTTA TABEL AMORTISASI
HARGA PEROLEHAN
50*70000*109%
BIAYA PEMBELIAN

50 LEMBAR OBLIGASI PT CHANNEL

16%
70000
500 PER LEMBAR
109%
3 TAHUN

3815000
25000
3840000

BUNGA BERJALAN:
50*70000*16%*3/12
JUMLAH YANG AKAN DIBAYARKAN:
JURNAL:1 MARET 2012
INVESMENT IN BOND
INTEREST RECEIVABLE
CASH/ BANK

140000
3980000
3840000
140000
3980000

PENERIMAAN KAS:
A. PENERIMAAN PENDAPATAN BUNGA
50*70000*16%*6/12 :

280000

JURNAL: 1 JUNI 2012

CASH/ BANK

280000
INTEREST RECEIVABLE
INVESMENT IN BOND

B. AMORTISASI PREMIUM
AMORTISASI:

140000
140000

NILAI NOMINAL
HARGA PEROLEHAN

JANGKA WAKTU:
2012
2013
2014
2015

10
12
12
2

36
JURNAL: 1/3-2012 S/D 1/6-2012 = 3 BULAN
INTEREST INCOME
28333.32
INVESMENT IN BOND
JURNAL : 1/12-2012
INTEREST RECEIVABLE
INTEREST INCOME
INTEREST INCOME
INVESMENT IN BOND
JURNAL AKHHIR TAHUN : 31/12-2012
INTEREST RECEIVABLE
INTEREST INCOME
INTEREST INCOME
INVESMENT IN BOND

DATE
1 JUNI 2012
1 DES 2012
1 JUNI2013
1 DES 2013
1 JUNI 2014
1 DES 2014
1 MARET 2015

SALDO AWAL
INV. IN BOND

28333.32

280000
280000
56666.66667
56666.66667

326,666.67
326,666.67
66111.11111
66111.11111

PT. HERMES
TABEL AMORTISASI
AMORTISASI
SALDO AKHIR
PREMIUM
INV. IN BOND
3840000
28333.32
3811666.68
3811666.68
56666.66667
3755000.013
3755000.013
56666.66667
3698333.347
3698333.347
56666.66667
3641666.68
3641666.68
56666.66667
3585000.013
3585000.013
56666.66667
3528333.347
3528333.347
28333.32
3500000.027

JURNAL PENERIMAAN PELUNASAN OBLIGASI: 1/3- 2015

CASH/ BANK
280000
INTEREST INCOME
INTEREST INCOME
28333.32
INVESMENT IN BOND
CASH/ BANK
3500000.027
INVESMENT IN BOND

280000
28333.32
3500000.027

G TERMS- INVESMENT

OND

AR OBLIGASI PT CHANNEL

1 JUNI

1/12/2011

DAN

1 DESEMBER

1/3/2012

3500000 AMORTISASI/BULAN
3840000
340000
1 MARET 2012 S/D 1 MARET 2015

1/6/2012

1/3/2015

340000
36
9444.444444

1/6-1/12: 6
350000*16%*6/12:
6*9444.44 :

280000
56666.66667

1/6- 31/12 : 7
350000*16%*7/12 :
7*9444.44 :

66111.11111

LONG TERMS- INVESMENT

PT. MIRACLE
INVESMENT IN BOND
DIKETAHUI :

DIMINTA:
DIJAWAB:

1 JUNI 2011

BELI
75 LEMBAR OBLIGASI PT SYL
BUNGA
18%
NILAI NOMINAL
60000
KURS
103%
BIAYA PEMBELIAN
300 PER LMBR
JANGKA WAKTU BUNGA OBLIGASI
JANGKA WAKTU BUNGA OBLIGASI
3 TAHUN
JURNAL DAN PERHITTUNGANNYA SERTTA TABEL AMORTISASI
HARGA PEROLEHAN
75*60000*103%
B. PEB

4635000
22500
4657500

BUNGA BERJALAN:
75*60000*18%*5/12 :
JUMLAH YANG AKAN DIBAYARKAN:
JURNAL: 1 JUNI 2011
INVESMENT IN BOND
INTEREST RECEIVABLE
CASH/ BANK

337500
4995000
4657500
337500
4995000

PENERIMAAN KAS:
A. PENERIMAAN PENDAPATAN BUNGA
75*60000*18%*6/12 :
JURNAL:1 JULI 2011
CASH/ BANK
INTEREST RECEIVABLE
INVESMENT IN BOND
B. AMORTISASI PREMIUM
AMORTISASI:

405000
405000
337500
67500

NILAI NOMINAL
HARGA PEROLEHAN

JANGKA WAKTU:
2011
2012
2013
2014

7
12
12
5
36

JURNAL: 1/6-2011 S/D 1/7-2011 = 1

INTEREST INCOME
INVESMENT IN BOND
JURNAL : 1/1-2012
INTEREST RECEIVABLE
INTEREST INCOME
INTEREST INCOME
INVESMENT IN BOND

DATE
1 JULI 2011
1-Jan-12
1 JULI 2012
1-Jan-13
1 JULI 2013
1-Jan-14
1 JUNI 2014

4375
4375

405000
405000
26250

PT.MIRACLE
TABEL AMORTISASI
SALDO AWAL
AMORTISASI
INV. IN BOND
PREMIUM
4657500
4375
4653125
26250
4626875
26250
4600625
26250
4574375
26250
4548125
26250
4521875
21875

26250

SALDO AKHIR
INV. IN BOND
4653125
4626875
4600625
4574375
4548125
4521875
4500000

JURNAL : 1 JUNI 2014 PENERIMAAN PELUNASAN OBLIGGASI

CASH/ BANK
405000
INTEREST INCOME
405000
INTEREST INCOME
26250
INVESMENT IN BOND
26250
CASH/ BANK
4500000
INVESMENT IN BOND
4500000

NG TERMS- INVESMENT

CLE
N BOND

R OBLIGASI PT SYL

1-Apr DAN

1/10/2010

1 OKTOBER

1/6/2011

4500000 AMORTISASI/ BULAN

4657500
157500
1 JUNI 2011

S/D 1 JUNI 2014

1/4/2011

1/6/2014

157500
36
4375

1/7-2011 S/S 1/1-2012 : 6

4500000*18%*6/12 :
6*4375 :

1/1-2014 S/D 1/6- 2014 : 5

5*4375 ;
21875

405000
26250