Diketahui

Nilai Kini atas Kewajiban Imbalan Pasti 1 Jan 20X1

Nilai Wajar Aset Program 1 Jan 20X1
Keuntungan Aktuarial yang belum diakui

1,000,000,000
1,000,000,000
140,000,000
20X1

Tingkat Diskonto awal tahun

Tingkat hasil yang diharapkan dari aset program awal tahun
Biaya Jasa Kini
Imbalan Dibayar
Iuran Dibayar
Nilai Kini atas Kewajiban Imbalan Pasti 31 Des
Nilai Wajar Aset Program 31 Des
Rerata sisa masa kerja yang diprakirakan dari pekerja (tahun)
1 Januari 20X2 terjadi peningkatan manfaat karyawan :
Biaya Jasa Lalu (20X2) - Vested
Biaya Jasa Lalu (20X2) - Non Vested
Rata-rata sisa periode sampai dengan vesting (years)
20X1
Saldo Awal
Service Cost
Interest Cost
Expected Return
Contributions
Benefits
Liabilities Increase
Gain Recognized

Expense

General Journal
Cash

20X2

10%
12%
130,000,000
150,000,000
90,000,000
1,141,000,000
1,092,000,000
10

9%
11.1%
140,000,000
180,000,000
100,000,000
1,197,000,000
1,109,000,000
10

Liability *

PV DBO**

140,000,000 Cr

1,000,000,000 Cr
130,000,000 Cr
100,000,000 Cr

90,000,000 Cr
150,000,000 Dr
61,000,000 Cr
90,000,000 Cr

8%
10.3%
150,000,000
190,000,000
110,000,000
1,295,000,000
1,093,000,000
10

50,000,000
30,000,000
3

130,000,000 Dr
100,000,000 Dr
120,000,000 Cr

4,000,000 Cr
106,000,000 Dr

20X3

16,000,000 Cr
156,000,000 Cr

1,141,000,000 Cr

Nilai Wajar Aktiva

Memo
Un Amort PSC***

UnRecog Gain/Loss

1,000,000,000 Dr

140,000,000 Cr

152,000,000 Dr
90,000,000 Dr
150,000,000 Cr

32,000,000 Cr

61,000,000 Dr
4,000,000 Dr
1,092,000,000 Dr

107,000,000 Cr

* Muncul sbg kewajiban di neraca (cr) atau aktiva di neraca (dr)

** PV Defined Benefit Obligation (Nilai Kini atas Kewajiban Imbalan Pasti)
*** Unamortized Past Service Cost / Biaya Jasa Lalu yang belum diakui
Corridor Test :
UnRecog Gain/Loss - beg
Limit of Corridor
Excess
Expected Remaining Lives
Gain / Recognized

Jurnal Perusahaan :
140,000,000
100,000,000
40,000,000
10
4,000,000

Expense
Cash
Liability

Taufik Hidayat

106,000,000
90,000,000
16,000,000

20X2
Saldo Awal
PSC - Vested
PSC-Non Vested
Saldo Koreksi
Service Cost
Interest Cost
Expected Return
Contributions
Benefits
Liabilities Decrease
Amort PSC-NonV
Gain Recognized

Expense

PV DBO

156,000,000 Cr

156,000,000 Cr
140,000,000 Dr
109,890,000 Dr
121,212,000 Cr

1,141,000,000
50,000,000
30,000,000
1,221,000,000
140,000,000
109,890,000

Nilai Wajar Aktiva

Cr
Cr
Cr
Cr
Cr
Cr

100,000,000 Cr
180,000,000 Dr
93,890,000 Dr

Memo
Un Amort PSC

1,092,000,000 Dr

1,092,000,000 Dr

Expense

100,000,000 Cr

88,678,000 Cr
244,678,000 Cr

107,000,000 Cr

24,212,000 Dr

93,890,000 Cr

1,197,000,000 Cr

1,109,000,000 Dr

20,000,000 Dr

176,678,000 Cr

107,000,000
122,100,000
(15,100,000)
10
0
General Journal
Cash

Liability

PV DBO

244,678,000 Cr

1,197,000,000 Cr
150,000,000 Cr
95,760,000 Cr

110,000,000 Cr
190,000,000 Dr
42,240,000 Cr

Corridor Test :
UnRecog Gain/Loss - beg
Limit of Corridor
Excess
Expected Remaining Lives
Gain / Recognized

30,000,000 Dr
30,000,000 Dr

10,000,000 Cr

150,000,000 Dr
95,760,000 Dr
114,227,000 Cr

10,000,000 Dr
5,697,800 Cr
135,835,200 Dr

UnRecog Gain/Loss

107,000,000 Cr

97,000,000 Dr
100,000,000 Dr
180,000,000 Cr

10,000,000 Dr

Corridor Test :
UnRecog Gain/Loss - beg
Limit of Corridor
Excess
Expected Remaining Lives
Gain / Recognized

Saldo Awal
Service Cost
Interest Cost
Expected Return
Contributions
Benefits
Liabilities Increase
Amort PSC-NonV
Gain Recognized

Liability

50,000,000 Dr

188,678,000 Dr

20X3

General Journal
Cash

Nilai Wajar Aktiva

Memo
Un Amort PSC

1,109,000,000 Dr

20,000,000 Dr

64,000,000 Dr
110,000,000 Dr
190,000,000 Cr

UnRecog Gain/Loss

176,678,000 Cr

50,227,000 Dr

42,240,000 Dr
10,000,000 Cr
5,697,800 Dr

110,000,000 Cr

25,835,200 Cr
270,513,200 Cr

1,295,000,000 Cr

1,093,000,000 Dr

10,000,000 Dr

78,513,200 Cr

176,678,000
119,700,000
56,978,000
10
5,697,800

Taufik Hidayat

Diketahui
PV Defined Benefit Obligation 1 Jan 20X1
FV Plan Assets 1 Jan 20X1
Net Cummulative Unrecognized Actualrial Gains

1,000,000,000
1,000,000,000
140,000,000
20X1

Discount Rate at Beg of Year

Expected Rate of Return on Plan Assets Beg of Year
Current Service Cost
Benefits Paid
Contributions Paid
PV DBO 31 December
FV Plan Assets 31 December
Expected Remaining Working Lives of Employee (years)
1 Januari 20X2 terjadi peningkatan manfaat karyawan :
PSC (20X2) - Vested
PSC (20X2) - Non Vested
Rata-rata sisa periode sampai dengan vesting (years)
20X1
Saldo Awal
Service Cost
Interest Cost
Expected Return
Contributions
Benefits
Liabilities Increase
Gain Recognized

Expense

General Journal
Cash

20X2

10%
12%
130,000,000
150,000,000
90,000,000
1,141,000,000
1,092,000,000
10

10%
12.0%
140,000,000
180,000,000
100,000,000
1,197,000,000
1,109,000,000
10

Liability *

PV DBO**
1,000,000,000 Cr
130,000,000 Cr
100,000,000 Cr

90,000,000 Cr
150,000,000 Dr
61,000,000 Cr
4,000,000 Cr
106,000,000 Dr

8%
10.3%
150,000,000
190,000,000
110,000,000
1,295,000,000
1,093,000,000
10

50,000,000
30,000,000
3

140,000,000 Cr
130,000,000 Dr
100,000,000 Dr
120,000,000 Cr

20X3

Nilai Wajar Aktiva

Memo
Un Amort PSC***

1,000,000,000 Dr

140,000,000 Cr

152,000,000 Dr
90,000,000 Dr
150,000,000 Cr

32,000,000 Cr

61,000,000 Dr
4,000,000 Dr

16,000,000 Cr
156,000,000 Cr 1,141,000,000 Cr 1,092,000,000 Dr
* Beban Pensiun Yang Masih Harus Dibayar (prepaid/accrued expense) yang muncul sbg kewajiban di neraca (cr) atau aktiva di neraca (dr)
** Defined Benefit Obligation (DBO)
*** PSC = Past Service Cost / Prior Service Cost
Corridor Test :
UnRecog Gain/Loss
Limit of Corridor
Excess
Expected Remaining Lives
Gain / Recognized

PSAK - Akuntansi Pensiun

UnRecog Gain/Loss

90,000,000 Cr

107,000,000 Cr

Jurnal Perusahaan :
140,000,000
100,000,000
40,000,000
10
4,000,000

Pension Expense
Cash
Accrued Expense

Taufik Hidayat

106,000,000
90,000,000
16,000,000

20X2
Saldo Awal
PSC - Vested
PSC-Non Vested
Saldo Koreksi
Service Cost
Interest Cost
Expected Return
Contributions
Benefits
Liabilities Decrease
Amort PSC-NonV
Gain Recognized

Expense

156,000,000 Cr

156,000,000 Cr
140,000,000 Dr
122,100,000 Dr
131,040,000 Cr

PV DBO
1,141,000,000
50,000,000
30,000,000
1,221,000,000
140,000,000
122,100,000

Nilai Wajar Aktiva

Cr
Cr
Cr
Cr
Cr
Cr

100,000,000 Cr
180,000,000 Dr
106,100,000 Dr

Memo
Un Amort PSC

1,092,000,000 Dr

1,092,000,000 Dr

Expense

100,000,000 Cr

91,060,000 Cr
247,060,000 Cr

1,197,000,000 Cr

General Journal
Cash

Liability

PV DBO
1,197,000,000 Cr
150,000,000 Cr
95,760,000 Cr

110,000,000 Cr
190,000,000 Dr
42,240,000 Cr

PSAK - Akuntansi Pensiun

107,000,000 Cr

34,040,000 Dr

106,100,000 Cr

1,109,000,000 Dr

20,000,000 Dr

179,060,000 Cr

107,000,000
122,100,000
(15,100,000)
10
0

247,060,000 Cr

Corridor Test :
UnRecog Gain/Loss
Limit of Corridor
Excess
Expected Remaining Lives
Gain / Recognized

30,000,000 Dr
30,000,000 Dr

10,000,000 Cr

150,000,000 Dr
95,760,000 Dr
114,227,000 Cr

10,000,000 Dr
5,936,000 Cr
135,597,000 Dr

UnRecog Gain/Loss

107,000,000 Cr

97,000,000 Dr
100,000,000 Dr
180,000,000 Cr

10,000,000 Dr

Corridor Test :
UnRecog Gain/Loss
Limit of Corridor
Excess
Expected Remaining Lives
Gain / Recognized

Saldo Awal
Service Cost
Interest Cost
Expected Return
Contributions
Benefits
Liabilities Increase
Amort PSC-NonV
Gain Recognized

Liability

50,000,000 Dr

191,060,000 Dr

20X3

General Journal
Cash

Nilai Wajar Aktiva

Memo
Un Amort PSC

1,109,000,000 Dr

20,000,000 Dr

64,000,000 Dr
110,000,000 Dr
190,000,000 Cr

UnRecog Gain/Loss

179,060,000 Cr

50,227,000 Dr

42,240,000 Dr
10,000,000 Cr
5,936,000 Dr

110,000,000 Cr

25,597,000 Cr
272,657,000 Cr

1,295,000,000 Cr

1,093,000,000 Dr

10,000,000 Dr

80,657,000 Cr

179,060,000
119,700,000
59,360,000
10
5,936,000

Taufik Hidayat

IHT PSAK Astra Graphia

2000
Saldo awal
Service Cost
Amortisasi PSC
Contribution
Benefit
Koreksi Aktuarial

Beban Pensiun

Worksheet Pensiun

General Journal
Kas

(1,100,000,000)
470,000,000

Beban Pensiun

1,650,000,000

Jurnal Umum
Kas

2,558,240,946
2,558,240,946

BP YMHD
2,558,240,946

2,200,000,000
255,824,095
2,208,240,946
57,307,204

33,750,000,000

Kwjb Aktuarial
33,750,000,000
2,200,000,000
255,824,095
1,847,175,905
47,000,000

4,200,000,000
4,721,372,245

Saldo akhir

30,500,000,000
2,000,000,000
1,880,000,000

1,650,000,000

Saldo Akhir

Saldo awal
Service Cost
Bunga Accrued
Amortisasi PSC
Amortisasi Akt
Contribution
Benefit

Kwjb Aktuarial

2,000,000,000
2,208,240,946

4,208,240,946

2001

BP YMHD

4,200,000,000

521,372,245
3,079,613,191

Memo
Nilai Wajar Aktiva Un Amort PSC
11,700,000,000

Un Recog Loss

18,800,000,000
(328,240,946)

1,650,000,000
(1,100,000,000)
470,000,000
12,250,000,000

18,471,759,054

Memo
Nilai Wajar Aktiva Un Amort PSC
12,250,000,000

18,471,759,054

470,000,000 2,558,240,946

Un Recog Loss
470,000,000

(361,065,041)
(10,307,204)

(1,100,000,000)

4,200,000,000
(1,100,000,000)

37,000,000,000

15,350,000,000

Pusat Pengembangan Akuntansi FEUI

18,110,694,013

459,692,796 3,079,613,191

IHT PSAK Astra Graphia

GENERAL JOURNAL
Expense

Kas

MEMO
Liability

PV DBO

Saldo Awal
PSC Vested
PSC Non Vested
Saldo Dikoreksi
Biaya Jasa Kini
Biaya Bunga
Hasil Diharapkan
Iuran
Imbalan
Liability dec (Inc)
Amort PSC
Gain/Loss Recog

End Balance

Pusat Pengembangan Akuntansi FEUI

FV Asset

Un Amort PSC

UnRecogGain/Loss