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BAB 13 AA YKPN Kewajiban Lancar upload

BAB 13 AA YKPN Kewajiban Lancar upload

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Published by: cmaulany on Feb 13, 2011
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Materi

01-1
@Kris-AA YKPN,
2009
kewu|ibun Junqku Pendek dun kewu|ibun Junqku Pendek dun
kontin|ensi kontin|ensi
kewu|ibun Junqku Pendek dun kewu|ibun Junqku Pendek dun
kontin|ensi kontin|ensi
Muteri Muteri
01 01
Materi
01-2
@Kris-AA YKPN,
2009
I. Menquroikon sifof, ¡enis, don peniIoion kewo¡ibon Ioncor.
Z. Men¡eIoskon kIosifikosi kewo¡ibon Ioncor yonq okon
diIunosi denqon sumber pendonoon Ioin (refinonced).
3. Menqidenfifikosi kriferio yonq diqunokon unfuk
menqhifunq don menyo¡ikon qoin don Ioss kewo¡ibon
bersyorof (confinqencies).
4. Men¡eIoskon okunfonsi unfuk berboqoi mocom ruqi
konfin¡en. .
b. Menun¡ukkon boqoimono menyo¡ikon don menqonoIisis
informosi kewo¡ibon don konfin¡ensi. .
%:|:un PembeIu|urun %:|:un PembeIu|urun %:|:un PembeIu|urun %:|:un PembeIu|urun
Materi
01-3
@Kris-AA YKPN,
2009
kewu|ibun Junqku Pendek dun kontin|ensi kewu|ibun Junqku Pendek dun kontin|ensi kewu|ibun Junqku Pendek dun kontin|ensi kewu|ibun Junqku Pendek dun kontin|ensi
Kewajiban Kewajiban
Jangka Pendek Jangka Pendek
Kontinjensi Kontinjensi
Penyajian dan Penyajian dan
AnaIisis AnaIisis
Definisi Definisi
kewajiban kewajiban
Definisi Definisi
kewajiban kewajiban
lancar lancar
Laba kontinjen Laba kontinjen
Rugi kontinjen Rugi kontinjen
Penyajian Penyajian
kewajiban kewajiban
lancar lancar
Penyajian Penyajian
kontinjensi kontinjensi
Analisis Analisis
kewajiban kewajiban
lancar lancar
Materi
01-4
@Kris-AA YKPN,
2009
5u yunq dimuks:d kewu|ibun? 5u yunq dimuks:d kewu|ibun? 5u yunq dimuks:d kewu|ibun? 5u yunq dimuks:d kewu|ibun?
Men:r:t F$
5robubIe f:t:re sucrifices of economic benefits
orisinq from presenf obIiqofions of o porficuIor enfify
fo fronsfer ossefs or provide services fo ofher
enfifies in fhe fufure os o resuIf of posf fronsocfions
or evenfs."
Materi
01-5
@Kris-AA YKPN,
2009
5u yunq dimuks:d kewu|ibun? 5u yunq dimuks:d kewu|ibun? 5u yunq dimuks:d kewu|ibun? 5u yunq dimuks:d kewu|ibun?
Men:r:t F$
kem:nqkinun 5enqorbunun munfuut ekonomi di musu
mendutunq yonq fimbuI dori kewo¡ibon soof ini unfuk
menyerohkon okfivo ofou menyerohkon ¡oso ke
perusohoon Ioin seboqoi okibof fronsoksi di moso IoIu."
Materi
01-6
@Kris-AA YKPN,
2009
5u yunq dimuks:d kewu|ibun Luncur? 5u yunq dimuks:d kewu|ibun Luncur? 5u yunq dimuks:d kewu|ibun Luncur? 5u yunq dimuks:d kewu|ibun Luncur?
kewu|ibun Iuncur uduIuh kewo¡ibon yonq yonq
dihoropkon diIunosi denqon menqqunokon okfivo Ioncor
ofou menimbuIkon kewo¡ibon Ioncor Ioinnyo.." Jonqko
wokfu peIunoson kewo¡ibon Ioncor -· doIom ¡onqko
wokfu sofu fohun ofou sofu sikIus operosi (ferqonfunq
mono yonq Iebih pon¡onq)
Materi
01-7
@Kris-AA YKPN,
2009
5u yunq dimuks:d kewu|ibun Luncur? 5u yunq dimuks:d kewu|ibun Luncur? 5u yunq dimuks:d kewu|ibun Luncur? 5u yunq dimuks:d kewu|ibun Luncur?
Jenis-|enis kewu|ibun Iuncur
&fonq Doqonq.
&fonq WeseI.
&fonq JP yonq ¡ofuh fempo.
Iewo¡ibon ¡onqko pendek
yonq okon di-refinonce.
&fonq dividen.
Deposif don uonq muko.
Pendopofon diferimo dimuko.
&fonq PPM (PPn).
&fonq PPh.
&fonq qo¡i don insenfif.
Materi
01-8
@Kris-AA YKPN,
2009
$oIdo yonq dimiIiki (men¡odi hok) pihok Ioin unfuk
boronq, supIois, don ¡oso yonq dibeIi secoro kredif.
&tunq Duqunq (trude ucco:nts 5uyubIe)
%imbuI koreno odonyo perbedoon wokfu onforo soof
diferimonyo boronq ofou ¡oso don pemboyoronnyo.
%ermin pen¡uoIon (mis., Z/I0, n/30) menefopkon
periode kredif.
&tunq Duqunq &tunq Duqunq &tunq Duqunq &tunq Duqunq
Materi
01-9
@Kris-AA YKPN,
2009
Corlor l(arsa|s|:
Pada lardda| 10 Jarua(| 200ê. PT A8C reroe|| oa(ard
dadardar derdar sera(da Rp10.000.000.00. derdar
le(r|r 2/10. r/30. Pada lardda| 20 Jarua(| 200ê. Z5º
da(| ulard le(seoul d|oava(. sedard|ar s|sarva d||uras|
pada lardda| 10 Feo(ua(| 200ê.
&tunq Duqunq (trude ucco:nts 5uyubIe)
&tunq Duqunq &tunq Duqunq &tunq Duqunq &tunq Duqunq
Materi
01-10
@Kris-AA YKPN,
2009
Jon¡i ferfuIis unfuk memboyor se¡umIoh uonq podo
fonqqoI ferfenfu di moso mendofonq.
&tunq WeseI
%imbuI dori pembeIion, pendonoon, don fronsoksi
Ioin.
WeseI diqoIonqkon seboqoi ¡onqko pendek don
¡onqko pon¡onq.
WeseI odo yonq berbunqo don fidok berbunqo
(inferesf-beorinq or zero-inferesf-beorinq).
&tunq WeseI &tunq WeseI &tunq WeseI &tunq WeseI
Materi
01-11
@Kris-AA YKPN,
2009
ontoh (WeseI berb:nqu)
W Podo fonqqoI I7 $epfember Z00b P% 8CD membeIi
boronq sehorqo PpZ0.000.000,00 dori P% XYZ, denqon
syorof Z/I0, n/30.
W Podo fonqqoI I7 Okfober Z00b, P% 8CD fidok dopof
memboyor kewo¡ibonnyo sehinqqo P% XYZ meminfo P%
8CD membuof promes IZ0 hori denqon bunqo 1Z%.
Podo fonqqoI ¡ofuh fempo P% 8CD meIunosi kewo¡ibonnyo.
Pertunyuun: 8uofIoh ¡urnoI podo pembukuon P% 8CD
&tunq WeseI &tunq WeseI &tunq WeseI &tunq WeseI
Materi
01-12
@Kris-AA YKPN,
2009
Podo fonqqoI I Okfober Z00b, P% CDE memin¡om uonq
dori 8onk 8uono Indonesio sebesor PpZ0.000.000,00.
Afos pemin¡omon fersebuf 8onk 8uono Indonesio
meminfo kepodo P% CDE unfuk menondofonqoni sebuoh
promes denqon bunqo IZ7 don denqon ¡onqko wokfu 4
buIon.
&tunq WeseI &tunq WeseI &tunq WeseI &tunq WeseI
Materi
01-13
@Kris-AA YKPN,
2009
WeseI tun5u b:nqu
Podo fonqqoI I Okfober Z00b, P% DEF memin¡om uonq
dori 8onk $enfoso sebesor PpZ0.800.000,00. Afos
pemin¡omon fersebuf, 8onk $enfoso meminfo kepodo P%
DEF unfuk menondofonqoni sebuoh promes ber¡onqko 4
buIon, fonpo bunqo. JumIoh kos yonq diferimo oIeh P%
DEF podo soof menerimo pin¡omon odoIoh sebesor
PpZ0.000.000,00.
Pertunyuun: 8uofIoh ¡urnoI unfuk mencofof penerbifon
weseI, penyesuoion podo okhir periode, don pemboyoron
ufonq podo soof ¡ofuh fempo.
&tunq WeseI &tunq WeseI &tunq WeseI &tunq WeseI
Materi
01-14
@Kris-AA YKPN,
2009
&tunq Jk Pun|unq yunq J% duIum 1 tuh:n
W Podo fonqqoI I Jonuori Z004, P% EF0 menerimo
pin¡omon ¡onqko pon¡onq dori 8onk 8uono sebesor
Ppo0.000.000. Disepokofi bohwo ¡onqko wokfu
pin¡omon odoIoh 3 fohun, denqon finqkof bunqo IZ7,
don onqsuron pemboyoron diIokukon sebonyok 3 koIi
sefiop fonqqoI I Jonuori, muIoi fonqqoI I Jonuori
Z00b.
Pertunyuun: 8uofIoh ¡urnoI unfuk fonqqoI
I Jonuori Z004, 3I Desember Z004.
I Jonuori Z00b, 3I Desember Z00b.
I Jonuori Z00o, 3I Desember Z00o
&tunq Junqku Pun|unq Yunq Jut:h %em5o &tunq Junqku Pun|unq Yunq Jut:h %em5o &tunq Junqku Pun|unq Yunq Jut:h %em5o &tunq Junqku Pun|unq Yunq Jut:h %em5o
Materi
01-15
@Kris-AA YKPN,
2009
Merupokon hok pemeqonq sohom yonq horus
diboyorkon.
&tunq Dividen
&mumnyo diboyorkon doIom ¡onqko wokfu 3 buIon.
Dividend $P kumuIofif yonq fidok diumumkon fidok
diokui seboqoi ufonq.
&fonq dividend doIom benfuk sohom fidok diokui
seboqoi ufonq. DiIoporkon soIom ekuifos.
&tunq Dividen &tunq Dividen &tunq Dividen &tunq Dividen
Materi
01-16
@Kris-AA YKPN,
2009
&tunq Dividen
W P% F0H podo fonqqoI Zb Desember Z00b
menqumumkon pemboqion dividen kos sebesor
Ppb,00 per Iembor. JumIoh sohom yonq beredor
podo soof ifu odoIoh Z0.000.000 Iembor. Dividen
fersebuf okon diboyor fonqqoI Ib Jonuori Z00o.
W 8uofIoh ¡urnoI unfuk mencofof fronsoksi podo
fonqqoI Zb Desember Z00b don Ib Jonuori Z00o.
&tunq Dividen &tunq Dividen &tunq Dividen &tunq Dividen
Materi
01-17
@Kris-AA YKPN,
2009
Mencokup ¡ominon kos uonq dopof dikemboIikon
yonq diferimo dori pihok Ioin.
&unq %unqq:nqun/Juminun (De5osit)
W Podo fonqqoI I Desember Z00o P% 0HI men¡uoI
I00 krof (G Z4 bofoI) Coco CoIo kemoson doIom
bofoI. &nfuk sefiop bofoI yonq di¡uoI, perusohoon
membebonkon uonq fonqqunqon bofoI kepodo
pembeIi sebesor PpZb0,00. Podo fonqqoI Ib
Desember Z00o P% 0HI menerimo penqemboIion
bofoI kosonq se¡umIoh 90 krof.
W :utIuh ¡urnoI unfuk mencofof fronsoksi yonq
diperIukon
&tunq De5osit &tunq De5osit &tunq De5osit &tunq De5osit
Materi
01-18
@Kris-AA YKPN,
2009
Merupokon pemboyoron yonq diferimo sebeIum
diserohkonnyo boronq ofou ¡oso.
Pendu5utun Diterimu di M:ku (&neurned
Reven:es)
&neorned ond Eorned Pevenue Accounfs
Pendu5utun Diterimu Di M:ku Pendu5utun Diterimu Di M:ku Pendu5utun Diterimu Di M:ku Pendu5utun Diterimu Di M:ku
Materi
01-19
@Kris-AA YKPN,
2009
P% HIJ podo fonqqoI I Desember Z00o mendopof kos
sebesor PpIZ0.000.000,00 unfuk okfivo fefop yonq
disewo P% XYZ. Akfivo fefop fersebuf disewo unfuk
¡onqko wokfu IZ buIon.
Pendu5utun Diterimu Di M:ku Pendu5utun Diterimu Di M:ku Pendu5utun Diterimu Di M:ku Pendu5utun Diterimu Di M:ku
Materi
01-20
@Kris-AA YKPN,
2009
Pu|uk utus PenqhusiIun 8ioyo qo¡i don upoh
koryowon P% IJI podo buIon Desember Z00o odoIoh
PpIb0.000.000. Afos qo¡i don upoh fersebuf, P%
IJI memofonq PPh koryowon sebesor Ppo.000.000.
0o¡i don upoh fersebuf diboyor oIeh P% IJI podo
fonqqoI Zb Desember Z00o, sedonq pemofonqon PPh
koryowon disefor oIeh P% IJI ke Ios Meqoro
meIoIui 8onk Persepsi podo fonqqoI I0 Jonuori Z007.
8uofIoh ¡urnoI podo pembukuon P% IJI.
&tunq Pu|uk
&tunq PPh &tunq PPh &tunq PPh &tunq PPh
Materi
01-21
@Kris-AA YKPN,
2009
(Pu|uk utus Pen|:uIun = Pu|uk Pertumbuhun NiIui)
W Afos pembeIion kredif boronq doqonqon sebesor
PpI00.000.000,00, P% JIL dipunquf PPM I07.
W Afos pen¡uoIon kredif boronq doqonqon sebesor
PpIb0.000.000,00, P% JIL memunquf PPM I07.
W Afos pemunqufon PPM fersebuf, P% JIL
menyeforkonnyo ke Ios Meqoro.
W 8uofIoh ¡urnoI unfuk mencofof fronsoksi-fronsoksi:
pembeIion, pen¡uoIon, don penyeforon po¡ok.
&tunq Pu|uk
&tunq PPN &tunq PPN &tunq PPN &tunq PPN
Materi
01-22
@Kris-AA YKPN,
2009
W P% ILM memboyor qo¡i don upoh koryowon sefiop
fonqqoI I buIon berikufnyo. 0o¡i don upoh unfuk
buIon Desember Z00o odoIoh PpZ00.000.000. PPh
ofos qo¡i don upoh fersebuf odoIoh Pp8.000.000,00.
P% ILM menyefor PPh koryowon ke Ios Meqoro podo
fonqqoI I0 Jonuori Z007.
W 8uofIoh ¡urnoI unfuk mencofof fronsoksi-fronsoksi
fersebuf di ofos, fermosuk penqokuon bioyo qo¡i don
upoh buIon Desember Z00o.
&tunq iuyu (iuyu yunq Musih Hur:s Dibuyur)
&tunq iuyu &tunq iuyu &tunq iuyu &tunq iuyu
Materi
01-23
@Kris-AA YKPN,
2009
&tunq on:s
8onus merupokon pemboyoron kepodo koryowon diIuor
qo¡i requIer yonq mereko ferimo.
8onus yonq diboyorkon merupokon bioyo operosi.
8onus yonq beIum diboyorkon horus diIoporkon
seboqoi ufonq Ioncor.
&tunq on:s &tunq on:s &tunq on:s &tunq on:s
Materi
01-24
@Kris-AA YKPN,
2009
&tunq on:s
W P% LMM memufuskon unfuk memberikon bonus podo
koryowonnyo. Lobo yonq diperoIeh perusohoon fohun
Z00o sebeIum dikuronqi bonus don po¡ok odoIoh
PpZ80.000.000. 8onus yonq okon diberikon odoIoh Z07
don besornyo po¡ok 407.
8uofIoh ¡urnoI ¡iko bonus dihifunq berdosorkon:
I. Lobo sebeIum po¡ok sefeIoh dikuronqi bonus.
Z. Lobo sefeIoh dikuronqi po¡ok sebeIum dikuronqi bonus
3. Lobo sefeIoh dikuronqi po¡ok don bonus
&tunq on:s &tunq on:s &tunq on:s &tunq on:s
Materi
01-25
@Kris-AA YKPN,
2009
$ebuoh kondisi, ofou sifuosi yonq meIibofkon
kefidokposfion doIom kemunqkinon memperoIeh
qoin (quin continqency) ofou Ioss (Ioss
continqency) boqi sebuoh perusohoon yonq boru
okon dikefohui secoro posfi kefiko sofu ofou Iebih
ke¡odion di moso mendofonq benor-benor fer¡odi
ofou fidok pernoh fer¡odi."^
konti|ensi konti|ensi konti|ensi konti|ensi
Materi
01-26
@Kris-AA YKPN,
2009
Lubu kontin|ensi Lubu kontin|ensi Lubu kontin|ensi Lubu kontin|ensi
Confoh:
Iemunqkinon diferimonyo uonq dori hodioh, donosi, ofou
bonus.
Iemunqkinon diperoIehnyo resfifusi po¡ok dori
pemerinfoh.
Iosus penqodiIon yonq kemunqkinon menqunfunqkon
perusohoon.
Lobo konfin¡ensi tiduk dicutut.
Diunqkopkon honyo ¡iko kemunqkinon fer¡odinyo finqqi.
Materi
01-27
@Kris-AA YKPN,
2009
R:qi kontin|ensi R:qi kontin|ensi R:qi kontin|ensi R:qi kontin|ensi
Iemunqkinon bohwo ke¡odion di moso mendofonq
berokibof fimbuInyo kewo¡ibon dopof bervoriosi
dori probobIe ke remofe.
&tunq kontin|en
FA$8 menqqunokon 3 oreo probobiIifos:
ProbobIe.
PeosonobIy possibIe.
Pemofe.
Materi
01-28
@Kris-AA YKPN,
2009
cco:ntinq ProbubiIity
ccr:e
Footnote
Iqnore
ProbubIe
ReusonubIy
PossibIe
Remote
R:qi kontin|ensi R:qi kontin|ensi R:qi kontin|ensi R:qi kontin|ensi
Materi
01-29
@Kris-AA YKPN,
2009
R:qi kontin|ensi R:qi kontin|ensi R:qi kontin|ensi R:qi kontin|ensi
Jon¡i yonq dibuof oIeh seoronq pen¡uoI kepodo
seoronq pembeIi unfuk memperboiki keIemohon
doIom hoI kuonfifos, kuoIifos, ofou kiner¡o produk.
iuyu Surunsi
Jiko kemunqkinon besor poro peIonqqon meIokukon
kIoim qoronsi, don perusohoon dopof menoksir
bioyonyo, moko perusohoon horus mencofof bioyo
fersebuf.
Materi
01-30
@Kris-AA YKPN,
2009
&tunq Surunsi &tunq Surunsi &tunq Surunsi &tunq Surunsi
PT VN0 rerjua| p(odu| derdar da(ars| l|da ou|ar. 8e(dasa(|ar
perda|arar. p(odu| le(seoul (ala-(ala rere(|u|ar o|ava da(ars| seoesa(
Rp200.000 pe( ur|l. dar jur|ar p(odu| vard d|||a|r da(ars|rva sel|ap larur
(ala-(ala 30º da(| jur|ar ur|l vard le(jua|.

Kele(ardar 2005 200ê
Perjua|ar |ra(da jua| © Rp1.000.000.00)
Perde|ua(ar o|ava da(ars| urlu|:
- Perjua|ar 2005
- Perjua|ar 200ê
500 ur|l

130 ur|l
-
ê00 ur|l

20 ur|l
155 ur|l

!079,3,,3:
8ual|ar ju(ra| urlu| rercalal l(arsa|s| perjua|ar. perde|ua(ar o|ava da(ars|.
dar ulard da(ars| urlu| larur 2005 dar 200ê
Materi
01-31
@Kris-AA YKPN,
2009
&tunq Hudiuh &tunq Hudiuh &tunq Hudiuh &tunq Hudiuh
W DoIom fohun Z00b P% MOP memufuskon unfuk
memberikon hodioh berupo sobun mondi kepodo
konsumennyo. &nfuk ifu sefiop pembeIion sofu unif
produk, pembeIi okon mendopof sofu Iembor kupon
hodioh. $efiop b Iembor kupon dopof difukor denqon sofu
buoh sobun mondi. Informosi fronsoksi yonq fer¡odi
seIomo fohun Z00b odoIoh:
W Di¡uoI I00.000 unif produk denqon horqo
Ppb0.000/unif.
W DibeIi I0.000 buoh sobun mondi denqon horqo
PpZ.000/buoh.
W Diferimo 40.000 Iembor kupon unfuk difukor denqon
sobun mondi.
W Perusohoon memperkirokon o07 dori kupon yonq
diberikon okon difukorkon denqon sobun mondi.

%::,3!02-0,,7,3 
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78 
!   

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0,-,3 ,3,!03/0 

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!03,,3 0,-,3 ,3.,7 !03,,3 4393038 3,88 0,-,3 ,3.,7 

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3..31.9..8..0 507:8.93:39: 20307.350347-.-.3.. 203/.-.3 03:7:9$ 02:33.3.70.907   78 !    .9..: ..8:/0..8.5.38.8/2.8.9.38...3.904342/2.-.:20307.380-..3 .997.32.3/2..392-:/..

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