a.

Alternatif 1
PV – OA = R (PVF – OA12, i)
$600,000 = $80,000 (PVF – OA12, i)
PVF – OA12,i = $600,000 ÷ $80,000
PVF – OA = 7.50

Jadi, suku bunganya adalah 8%

Alternatif II
Pendekatan Nilai Masa Depan Pendekatan Nilai Sekarang
Atau
FV = PV (FVF n, i) PV = FV (PVF n, i)
$1,900,000 = $600,000 (FVF12, i) $600,000 = $1,900,000 (PVF12,i
FVF12, i = $1,900,000 ÷ $600,000 PVF12, i = $600,000 ÷
$1,900,000
FVF12, i = $3.167 PVF12, i = $0.316

Jadi suku bunganya adalah 10%

Dipilih alternatif II karena memberikan suku bunga yang lebih tinggi

b. R = $ 76,952
PV-OA = $824,150 - $200.000
= $624,150
PV – OA = R (PVF – OAn, i)
$624,150 = $76,952 (PVF – OA10, i)
PV – OA10, i = $624,150 ÷ $76,952
PV – OA10, i = 8.11090

Jadi suku bunganya adalah 4% untuk setiap semester atau 8% pertahun

c. n = 7th-2th = 5 tahun x 2 = 10 tahun

i = 10% ÷ 2 = 5%

Nilai sekarang dari bunga Nilai sekarang dari nilai pokok

PV – OA = R (PVF – OAn, i) PV = FV (PVFn, i)
PV – OA = $32,000 (PVF – OA10, 5%) PV = $800,000 (PVF10, 5%)
PV – OA = $32,000 (7.72173) PV = $800,000 (0.61391)
PV – OA = $247,095 PV = $491,128
Jadi nilai sekarang dari wesel = $247,095 + $491,128
= $738,223

1
d. n = 10th x 4 = 40
i = 10% ÷ 4 = 2,5%
FV = PV (FVF n, i)
FV = $200,000 (FVF40, 2,5%)
FV = $200,000 (2.68506)
FV = $537,012
Jadi jumlah obligasi untuk melunaskan obligasi yang beredar = $1.300.000 - $537,012
= $762,988
FV – OA = R (FVF – OAn, i)
$762,988 = R (FVF – OA40, 2,5%)
$762,988 = R (67.40255)
R = $762,988 ÷ 67.40255
R = $11,320