Pilihlah salah satu jawaban yang anda anggap benar dengan memberi tanda

silang (X) pada lembar jawaban!

1. Scarcity of a certain goods will cause….

a. its price rises
b. producers’ profit decreases
c. some consumers are unable to buy
d. government’s tax revenue reduces
e. a substitute for the goods emerges

2. Kelangkaan menyebabkan timbulnya masalah ekonomi, selanjutnya masalah

ekonomi menyebabkan....
a. orang-orang menerapkan prinsip ekonomi
b. terbentuk atau terciptanya pasar
c. lahirnya ilmu ekonomi
d. munculnya lembaga-lembaga ekonomi seperti perusahaan dan bank
e. pemerintah menyusun rencana pembangunan ekonomi nasional

3. Salah satu ayat dalam UUD 1945 menyatakan bahwa bumi, air dan kekayaan
yang terkandung di dalamnya dikuasai oleh negara. Ayat ini mencerminkan
bahwa sistem ekonomi Indonesia adalah sistem ekonomi....
a. Pasar
b. Sentralistis
c. Elastis
d. Campuran
e. Pancasila

4. The followings are factors that influence the demand for lap-top computers
EXCEPT….
a. the price of a lap-top computer
b. the price of a desk-top computer
c. the income level of people
d. the taste of consumers toward lap-top computers
e. the age of citizens

5. Permintaan markisa di Makassar ditunjukkan oleh persamaan Q = 80  2P,

penawarannya Q = 120 + 8P. (P = harga markisa dalam ribuan rupiah per
kg; Q = jumlah markisa dalam kilogram). Harga dan jumlah keseimbangan
pasar markisa di Makassar masing-masing adalah....

1
 a. P = Rp20,00 per kg, Q = 40 kg
b. P = Rp200,00 per kg, Q = 40 kg
c. P = Rp2.000,00 per kg, Q = 40 kg
d. P = Rp20.000,00 per kg, Q = 40 kg
e. P = Rp2.000,00 per kg, Q = 400 kg

6. Kepuasan tambahan yang diperoleh karena menambah satu unit barang yang
dikonsumsi disebut....
a. kepuasan total (total utility)
b. kepuasan marginal (marginal utility)
c. kepuasan rata-rata (average utility)
d. kepuasan semu (quasi utility)
e. kepuasan turunan (derivative utility)

7. A market where in shares, bonds and their derivatives are sold and bought is
called….
a. input market
b. goods market
c. money market
d. stock exchange
e. commodity market

8. Perusahaan di pasar modal yang membelikan dan menjualkan saham atas

permintaan atau perintah investor disebut....
a. bursa efek
b. kustodian
c. emiten
d. wali amanat
e. perusahaan pialang
9. Sepulang sekolah, Bambang menunggui usahanya berjualan helm di sebuah
ruko yang disewanya Rp500.000,00 sebulan. Helm yang dibelinya seharga
Rp125.000,00 per unit laku dijual dengan harga Rp150.000,00. Bulan ini ia
menetapkan target keuntungan Rp300.000,00. Unit helm yang harus terjual
agar target itu tercapai sebesar....

a. 80 unit
b. 50 unit
c. 40 unit
d. 20 unit
e. 16 unit

2
10. In the formula of Y = C + I + G + (XM), national income is represented by….
a. variable Y
b. variable C
c. variable I
d. variable G
e. variable (X—M )

11. Dana Bagi Hasil, Dana Alokasi Khusus, dan Dana Penyesuaian yang diterima
oleh Pemerintah Kabupaten/Kota dari Pemerintah Pusat secara umum
dinamakan....
a. Dana Alokasi Umum
b. Dana Perimbangan
c. Dana Otonomi
d. Penerimaan Negara Bukan Pajak
e. Subsidi Desentralisasi

12. An example of holding money for speculation motive is….

a. keeping and using some money to be deposited on a bank
b. keeping and using some money to buy a lottery
c. keeping and using some money to buy a piece of land or a house
d. keeping and using some money to buy bonds or common stocks
e. keeping and using some money to go to gambling

13. Di antara ketentuan di bawah ini yang merupakan contoh kebijakan fiskal
adalah....
a. kenaikan tarif bagi kendaraan yang melintasi jalan tol
b. pemberian kelonggaran pajak (tax holiday) bagi perusahaan baru
c. kenaikan atau penurunan BI rate (suku bunga SBI satu bulan)
d. perubahan giro wajib minimum (GWM) bagi bank-bank
e. keharusan BUMN untuk menyetorkan sebagian labanya ke kas negara

14. Bila besarnya koefisien elastisitas harga permintaan adalah 0,8, maka ….
a. kenaikan harga sebesar 8% akan menyebabkan jumlah barang yang
diminta turun 10%
b. penurunan harga sebesar 1% akan menyebabkan jumlah barang yang
diminta naik 8%
c. kenaikan harga sebesar 10% akan menyebabkan jumlah barang yang
diminta naik 8%

3
 d. kenaikan permintaan sebesar 10% akan menyebabkan penurunan harga
8%
e. penurunan harga sebesar 10% akan menyebabkan jumlah barang yang
diminta naik 8%

15. Neraca yang berisi catatan-catatan perolehan ekspor serta pengeluaran

impor barang dan jasa dinamakan....
a. neraca perdagangan
b. neraca jasa
c. neraca modal
d. neraca transaksi berjalan
e. neraca pembayaran internasional

16. Neraca Pembayaran Internasional suatu negara dikategorikan surplus

apabila....
a. nilai ekspor lebih besar dari nilai impor
b. surplus neraca perdagangan lebih besar dari defisit neraca jasa
c. surplus neraca transaksi berjalan (current account)
d. cadangan devisa berkurang
e. cadangan devisa bertambah

17. Salah satu di antara lima BUMN di bawah ini operasional bisnisnya tidak satu
bidang dengan empat yang lain. BUMN dimaksud ialah....
a. PT Garuda Indonesia
b. PT Pelni
c. PT Jasa Marga
d. Perum Damri
e. PT Samudera Indonesia

18. Disamping mengejar keuntungan bagi perkembangan bisnisnya, BUMN-

BUMN di Indonesia juga mengemban missi merintis usaha-usaha yang tidak
diminati swasta, dan membantu mengembangkan usaha kecil dan menengah.
Missi tambahan ini dikenal dengan fungsi sampingan BUMN sebagai....
a. “agen pembangunan” (agent of development)
b. “fungsi perintisan/kepeloporan”
c. “ujung tombak pembangunan”
d. “dinamisator pembangunan”
e. “sokoguru perekonomian”

4
19. The demand curve of the individual firm in perfect competition market is a ….
a. vertical line at the market price
b. vertical line at the market quantity
c. downward-sloping line
d. horizontal line at the market price
e. horizontal line at the market quantity

20. Masalah fundamental dalam ilmu ekonomi adalah ….

a. mencapai distribusi pendapatan yang lebih merata dalam rangka
memberantas kemiskinan
b. membangun sebuah kerangka kerja politik yang demokratis dalam rangka
pemenuhan barang dan jasa politik
c. bagaimana mencapai produksi yang maksimum dengan biaya tertentu
d. kelangkaan sumber daya produksi relatif terhadap keinginan konsumsi
barang dan jasa
e. penciptaan harga yang secara tepat mencerminkan kelangkaan relatif dari
produk dan sumber daya

21. Ciri-ciri isoquant adalah ….

a. cembung ke arah titik origin
b. menurun dari kiri atas ke kanan bawah, linier
c. kurva yang berada di sebelah kanan atas menunjukkan tingkat kepuasan
yang lebih tinggi
d. saling berpotongan antar isoquant
e. perpotongan antara isoquant dengan isocost merupakan kondisi produksi
yang maksimum

22. Two goods that have a positive cross elasticity of demand are called….
a. substitutes
b. complements
c. luxuries
d. necessities
e. supply-oriented goods

5
23. Bila MPC adalah marginal propensity to consume dan MPS adalah marginal
propensity to save, kalau MPS = 0,25 maka ….
a. besarnya koefisien balance budget multiplier adalah 1 (satu)
b. besarnya koefisien balance budget multiplier adalah 4 (empat)
c. fungsi konsumsi : C = a + 0,25Y
d. fungsi tabungan : S = a + 0,25Y
e. fungsi tabungan : S = -a + 0,75Y

24. Diketahui fungsi tabungan : S = -300 + 0,3Y. Bila pemerintah menambah

pengeluaran sebesar 1.000, maka pendapatan masyarakat ….
a. berkurang 300
b. berukurang 3.000
c. tidak berubah
d. bertambah 300
e. bertambah 3.330

25. Which of the following is a common way of measuring the average standard
of living?
a. the unemployment rate multiplied by the population
b. the unemployment rate plus the inflation rate
c. real GDP divided by the population
d. real GDP divided by the price level
e. inflation rated divided by the population

26. Berikut ini adalah faktor yang dapat menggeser kurva penawaran ke kanan,
yakni ….
a. kenaikan harga barang itu sendiri
b. kenaikan harga bahan baku
c. teknologi produksi meningkat
d. kenaikan pendapatan konsumen
e. jumlah pedagang berkurang

6
27. Gold, silver, and furs when used as money, are referred to as….
a. fiat money
b. commodity money
c. precious money
d. paper currency
e. exchange money

28. Besarnya total cost (TC) dapat dicari dengan menghitung …..
a. average cost (AC) dikalikan jumlah output (Q)
b. fixed cost (FC) dikurangi variable cost (VC)
c. FC dikalikan VC
d. average fixed cost (AFC) ditambah average variable cost (AVC)
e. AVC dikalikan Q

29. Kurs mata uang antara rupiah Indonesia dan yen Jepang berubah dari Yen 1
= Rp90,00 menjadi Yen 1 = Rp100,00. Dengan perubahan ini berarti . . . . .
a. akan terjadi penurunan ekspor Jepang ke Indonesia
b. akan terjadi kenaikan ekspor Jepang ke Indonesia
c. akan terjadi penurunan ekspor Indonesia ke Jepang
d. barang-barang Indonesia akan menjadi lebih mahal bagi masyarakat
Jepang
e. barang-barang Jepang akan menjadi lebih murah bagi masyarakat
Indonesia

30. Changes along the demand curve for a good are changes in ….
a. demand caused by changes in the price of the good
b. demand caused by changes in the price of a complement
c. the quantity demanded caused by changes in income
d. the quantity demanded caused by changes in the price of the good
e. the quantity supplied caused by changes in the price of the good

31. Production Possibility Curve (PPC) adalah kurva yang menunjukkan ….

a. korelasi antara berbagai tingkat output/produksi dengan jumlah tenaga
kerja yang digunakan
7
 b. berbagai kombinasi penggunaan dua macam faktor produksi (tenaga kerja
dan modal) yang menghasilkan tingkat output/produksi yang sama
c. berbagai kemungkinan kombinasi output/produksi barang maksimum yang
dapat dihasilkan pada saat sumber daya ekonomi dan teknologi
digunakan sepenuhnya
d. tingkat output/produksi maksimum yang dapat dihasilkan dari penggunaan
jumlah tenaga kerja tertentu
e. tambahan output/produksi yang dihasilkan karena menambah tenaga
kerja sebanyak satu orang

32. Berikut ini yang bukan merupakan tugas Bank Sentral adalah ….
a. mengawasi bank
b. mengatur bank
c. mengatur kelancaran sistem pembayaran
d. menambah jumlah bank
e. menetapkan kebijakan moneter

33. Teknologi perdagangan saham dimana proses memasukkan order tidak

dilakukan di lantai perdagangan, namun dapat dilakukan langsung dari kantor
pialang menggunakan internet disebut....
a. Wireless trading
b. Scripless trading
c. remote trading
d. online trading
e. straight trading

34. Untuk barang inferior, bila pendapatan konsumen naik menyebabkan ….

a. harga keseimbangan dan jumlah barang yang ditransaksikan tetap,
karena baik kurva permintaan maupun kurva penawaran tidak bergeser
b. harga keseimbangan dan jumlah barang yang ditransaksikan turun,
karena kurva permintaan bergeser ke kiri sedangkan kurva penawaran
tetap

8
 c. harga keseimbangan turun sedangkan jumlah barang yang ditransaksikan
bertambah, karena kurva permintaan tetap sedangkan kurva penawaran
bergeser ke kanan
d. harga keseimbangan dan jumlah barang yang ditransaksikan bertambah,
karena kurva permintaan bergeser ke kanan sedangkan kurva penawaran
tetap
e. harga keseimbangan turun sedangkan jumlah barang yang ditransaksikan
bertambah, karena kurva permintaan bergeser ke kiri sedangkan kurva
penawaran bergeser ke kanan

35. Prices above the equilibrium price cause a (n) ….

a. shortage to develop and drive prices up
b. shortage to develop and drive prices down
c. surplus to develop and drive prices up
d. surplus to develop and drive prices down
e. surplus to develop and drive price stable

36. Leonardo Company received Rp6.400.000,00 on April 1, 2007 for one year's
rent in advance and recorded the transaction with a credit to a nominal
account. The December 31, 2007 adjusting entry is….

a. debit Rent Revenue and credit Unearned Rent Rp1.600.000,00

b. debit Rent Revenue and credit Unearned Rent Rp 4.800.000,00

c. debit Unearned Rent and credit Rent Revenue Rp 1.600.000,00

d. debit Unearned Rent and credit Rent Revenue Rp 4.800.000,00

e. debit Rent Revenue and credit Cash Rp4.800.000,00

37. At the end of 2007, Duracell Company made four adjusting entries for the
following items:

- Depreciation expense Rp 25.000.000,00

- Expired insurance Rp2.200.000,00 (originally recorded as
prepaid insurance).
- Interest payable Rp6.000.000,00
- Rental revenue receivable Rp10.000.000,00

9
 In the normal situation, to facilitate subsequent entries, the adjusting entry or
entries that may be reversed is (are) entry (entries)….
a. no. 2, 3, and 4.

b. no. 3.

c. no. 4.

d. no. 3, and 4.

e. no. 1, 2, 3, and 4

38. The following information is available concerning the accounts of Frizzy

Company:

Accounts payable January 1, 2007 Rp18.000.000,00

Cash payments on account during 2007 Rp58.000.000,00

Purchase discounts on 2007 purchases Rp 1.200.000,00

Accounts payable, December 31, 2007 Rp10.000.000,00

Assuming the company records purchases at the gross amounts, the total
purchases for 2007 would be….
a. Rp48.800.000,00

b. Rp50,000.000,00

c. Rp51.200.000,00

d. Rp65.200.000,00

e. Rp70.800.000,00

39. Dunia.'s trial balance of income statement accounts for the year ended
December 31, 2007 included the following: (In 000 Rp.)
Debit Credit

Sales 140.000,00

Purchase 50.000,00

Administrative expenses 25.000,00

Loss on sale of equipment 9.000,00

Commissions to salespersons 8.000,00

10
 Interest revenue 5.000,00

Freight-out 3.000,00

Loss due to earthquake damage 12.000,00

Bad debt expense 3.000,00

Totals 110.000,00 145.000,00

Other information:
Dunia's income tax rate is 30%. Finished goods inventory: (in 000 Rp.)

January 1, 2007 80,000

December 31, 2007 70,000

On Dunia’s multiple-step income statement for 2007, Cost of goods sold

is…..

a. Rp63.000.000,00
b. Rp60.000.000,00
c. Rp43.000.000,00
d. Rp40.000.000,00
e. Rp38.000.000,00

40. Barbie Corp.'s trial balance reflected the following account balances at
December 31, 2007:

Accounts receivable (net) Rp24.000.000,00

Trading securities Rp 6.000.000,00

Accumulated depreciation on equipment and furniture Rp15.000.000,00

Cash Rp11.000.000,00

Inventory Rp30.000.000,00

Equipment Rp25.000.000,00

Patent Rp 4.000.000,00

Prepaid expenses Rp 2.000.000,00

Land held for future business site Rp18.000.000,00

In Barbie's December 31, 2007 balance sheet, the total current assets is…..

11
 a. Rp70.000.000,00

b. Rp73.000.000,00

c. Rp77.000.000,00

d. Rp82.000.000,00

e. Rp90.000.000,00

41. A company receives interest on a Rp30.000.000,00 8%, 5 year note

receivable each April 1. At December 31, 2006, the following adjusting entry
was made to accrue interest receivable:
Interest Receivable .......................................................Rp1.800.000,00

Interest Revenue ............................................... Rp

1.800.000,00

Assuming that the company uses revershing entries, what entry should be
made on April 1, 2007 when the annual interest payment is received?

a. Cash …………………………………….Rp600.000,00

Interest Revenue ...............................................Rp600.000,00

b. Cash ...................................................Rp1.800.000,00

Interest Receivable ............................................Rp1.800.000,00

c. Cash …………………………………….Rp2.400.000,00

Interest Receivable ………………………….… Rp1.800.000,00

Interest Revenue ……….……………………..….Rp600.000,00

d. Cash …………………………………….Rp2.400.000,00

Interest Revenue ………………………………...Rp2.400.000,00

e. Cash ……………………………………Rp2.400.000,00

Interest Receivable…………………………… Rp600.000,00

Interest Revenue…………………………… …Rp1.800.000,00

12
 42. Sales Special Journal of “Company” has records:

............................................................................ P-1

Date Description Invoice Ref. Dr. A/R Dr.COGS

No. Cr. Sales Cr.
Inventory
2007
January 23 PT ABC 101 Rp. 10.000.000 Rp. 8.000.000
25 PT DEF 102 Rp. 12.500.000 Rp. 9.5000.000
29 PT GHI 103 Rp. 50.000.000 Rp. 40.000.000
Sub Total Rp. 72.500.000 Rp. 47.500.000

The Ledger of Account Receivable will show….

a.

Date Description Ref Dr Cr. Balance

Beginning
Balance Rp. 20.00.000
January 30 P-1 Rp. 72.500.000 Rp. 92.500.00
b.

Date Description Ref Dr Cr. Balance

Beginning
Balance Rp. 20.00.000
January 23 PT ABC 10 Rp. 10.000.000 Rp. 30.000.000
1
25 PT DEF 10 Rp. 12.500.000 Rp. 42.500.000
2
29 PT GHI 10 Rp. 50.000.000 Rp. 92.500.000
3

c.

Date Description Re Dr Cr. Balance

f
Beginning
Balance Rp. 20.00.000
January 30 P- Rp. 72.500.000 (Rp.52.500.00)
1

d.

Date Description Ref Dr Cr. Balance

Beginning

13
 Balance Rp. 20.00.000
January 23 PT ABC 10 Rp. 10.000.000 (Rp.30.000.000)
1
25 PT DEF 10 Rp. 12.500.000 (Rp.42.500.000)
2
29 PT GHI 10 Rp. 50.000.000 (Rp.92.500.000)
3

e.

Date Description Ref Dr Cr. Balance

Beginning
Balance Rp. 20.00.000
January 30 10 Rp. 72.500.000 Rp. 92.500.000
1

43. Equity or debt securities held to finance future construction of additional plants
for next three years should be classified on a balance sheet as….

a. current assets

b. property, plant, and equipment

c. intangible assets

d. long-term investments

e. short-term investments

44. The following trial balance of Rio De Fox Corp. at December 31, 2004 has
been properly adjusted.

Rio De Fox Corp.

Trial Balance
December 31, 2007
(In Rp. 000)
Dr. Cr.

Cash 875.000

Accounts receivable (net) 2.695.000

Inventory 2.085.000

14
 Property, plant, and equipment (net) 7.366.000

Accounts payable and accrued liabilities 1.501.000

Income taxes payable 654.000

Bonds 85.000

Common stock 2.350.000

Additional paid-in capital 3.680.000

Retained earnings, 1/1/04 3.650.000

Net sales and other revenues 13.360.000

Costs and expenses 11.080.000

Income tax expenses 1.179.000

-------------------------------------------------------------------------------------------------------

25.280.000 25.280.000

Other financial data for the year ended December 31, 2007:

Included in accounts receivable is 800.000 due from a customer and payable

in quarterly installments of 100,000. The last payment is due December 29,
2006.
The current assets total is…..

a. Rp6.455.000,00

b. Rp5.655.000,00

c. Rp5.555.000,00

d. Rp5.255.000,00

e. Rp4.855.000,00

45. Jika perusahaan Cinta melakukan transaksi penjualan kepada perusahaan

Laura senilai Rp. 200.000.000,00 2/10, n/30, dengan syarat FOB Shipping
point pada tanggal 30 Desember 2007. Barang tiba di perusahaan Laura

15
 pada tanggal 2 Januari 2008. Jurnal yang dibuat oleh Perusahaan Cinta
adalah….

a. Dr. Piutang Rp200.000.000,00

Cr. Penjualan Rp200.000.000,00

b. Dr. Kas Rp200.000.000,00

Cr. Penjualan Rp200.000.000,00

c. Dr. Piutang Rp196.000.000,00

Dr. Diskon Rp 4.000.000,00

Cr. Penjualan Rp200.000.000,00

d. Dr. Kas Rp196.000.000,00

Dr. Diskon Rp 4.000.000,00

Cr. Penjualan Rp200.000.000,00

e. Tidak perlu jurnal

46. Jika perusahaan Eko melakukan transaksi penjualan kepada perusahaan

Ruben senilai Rp200.000.000,00 2/10, n/30, dengan syarat FOB
destination point pada tanggal 30 Desember 2007. Barang tiba di perusahaan
Ruben pada tanggal 2 Januari 2008. Jurnal yang dibuat oleh Perusahaan Eko
adalah….
a. Dr. Piutang Rp200.000.000,00

Cr. Penjualan Rp200.000.000,00

b. Dr. Kas Rp200.000.000,00

Cr. Penjualan Rp200.000.000,00

c. Dr. Piutang Rp196.000.000,00

Dr. Diskon Rp 4.000.000,00

Cr. Penjualan Rp200.000.000,00

d. Dr. Kas Rp196.000.000,00

Dr. Diskon Rp 4.000.000,00

16
 Cr. Penjualan Rp200.000.000,00

e. Tidak perlu jurnal

47. Jika perusahaan Amir mencatat persediaannya dengan metode perpetual dan
harus membayar ongkos angkut pembelian sebesar Rp1.500.000 tunai, maka
jurnal yang harus dibuat perusahaan Amir adalah….
a. Dr. Ongkos Angkut Pembelian Rp.1.500.000

Cr. Kas Rp. 1.500.000

b. Dr. Ongkos Angkut Pembelian Rp.1.500.000

Cr. Utang Rp. 1.500.000

c. Dr. Pembelian Rp.1.500.000

Cr. Kas Rp. 1.500.000

d. Dr. Persediaan Rp.1.500.000

Cr. Kas Rp. 1.500.000

e. Dr. Pembelian Rp.1.500.000

Cr. Utang Rp. 1.500.000

48. Perusahaan membeli peralatan secara tunai dengan harga perolehan

Rp25.000.000,00 ongkos angkut Rp5.000.000,00 biaya percobaan
Rp2.500.000,00 serta biaya perawatan selama 1 tahun pertama kepemilikan
Rp2.500.000,00 Jurnal yang dibuat perusahaan untuk pembelian tersebut
adalah….

a. Dr. Peralatan Rp35.000.000,00

Cr. Kas Rp35.000.000,00

b. Dr. Peralatan Rp32.500.000,00

Dr. Biaya Perawatan Dibayar dimuka Rp2.500.000,00

Cr. Kas Rp35.000.000,00

c. Dr. Peralatan Rp30.000.000,00

17
 Dr. Biaya Perawatan Dibayar dimuka Rp 2.500.000,00

Dr. Biaya set up peralatan Rp 2.500.000,00

Cr. Kas Rp 35.000.000,00

d. Dr. Peralatan Rp.25.000.000,00

Dr. Biaya Perawatan Dibayar dimuka Rp. 2.500.000,00

Dr. Biaya set up peralatan Rp. 2.500.000,00

Dr. Biaya Ongkos angkut Rp. 5.000.000,00

Cr. Kas Rp. 35.000.000,00

e. Dr. Peralatan Rp.25.000.000,00

Dr. Biaya Perawatan Dibayar dimuka Rp. 2.500.000,00

Dr. Biaya set up peralatan Rp. 2.500.000,00

Dr. Biaya Ongkos angkut Rp. 5.000.000,00

Cr. Piutang Rp. 35.000.000,00

49. Ayat jurnal penutup persediaan bagi perusahaan yang menggunakan metode
pencatatan periodik adalah….

a. Dr. Ikhtisar Laba Rugi xxx

Cr. Pembelian xxx

b. Dr. Ikhtisar Laba Rugi xxx

Cr. Persediaan Awal xxx

c. Dr. Ikhtisar Laba Rugi xxx

Dr. Persediaan Akhir xxx

Cr. Pembelian xxxx

Cr. Persediaan Awal xxxx

d. Dr. Ikhtisar Laba Rugi xxx

Dr. Persediaan Akhir xxx

Dr. Harga Pokok Penjualan xxx

18
 Cr. Pembelian xxxx

Cr. Persediaan Awal xxx

e. Dr. Ikhtisar Laba Rugi xxx

Dr. Persediaan Akhir xxx

Cr. Harga Pokok Penjualan xxx

Cr. Pembelian xxxx

50. Jika perusahaan memiliki tagihan sewa kepada pihak ketiga atas pembayaran
sewa ruang yang dilakukan sejak tanggal 1 November 2007 sebesar
Rp12.000.000/tahun, maka ayat jurnal penyesuaian pada 31 Desember 2007
adalah….

a. Dr. Pendapatan Sewa Dimuka Rp 2.000.000,00

Cr. Piutang Sewa Rp 2.000.000,00

b. Dr. Piutang Sewa Rp 2.000.000,00

Cr. Pendapatan Sewa Dimuka Rp 2.000.000,00

c. Dr. Piutang Sewa Rp 2.000.000,00

Cr. Pendapatan Sewa Rp 2.000.000,00

d. Dr. Pendapatan Sewa Rp 2.000.000,00

Cr. Piutang Sewa Rp 2.000.000,00

e. Dr. Pendapatan Sewa Dimuka Rp 2.000.000,00

Cr. Pendapatan Sewa Rp 2.000.000,00

SOAL URAIAN OSN-EKONOMI ( 5 SOAL )

1. The following table shows data on Gross Domestic Product (GDP) of

Indonesia during the period of 2003—2007 (in billions rupiah):

Year GDP at Current Market Prices GDP at 2000 Constant Prices

19
 2003 536,605.3 402,597.3

2004 599,478.3 418,131.7

2005 758,474.9 439,484.1

2006 873,181.1 465,966.5

2007 1,041,089.9 495,089.8

Source: Bank Indonesia through www.bi.go.id (June 27, 2008)

Calculate the economic growth from year to year and estimate the inflation
rate in each year! Then, based on results of your calculation, explain whether
or not our economy is getting better during that period.

2. Jelaskan perbedaan antara Bank Umum Konvensional dengan Bank Syariah!

3. Ibu Ika seorang guru SMA di Jakarta dan juga sebagai ibu rumah tangga. Ibu
Ika memiliki kelebihan dana yang dapat dipertimbangkan untuk diinvestasikan
di pasar modal. Selama ini dana tersebut beliau tempatkan di deposito.
Namun, hasil yang diperoleh dari deposito dirasakan terlalu kecil. Jadi, beliau
bermaksud memindahkan sebagian dananya ke instrumen pasar modal.
Beberapa hal yang dapat diketahui dari Ibu Ika antara lain:
a. Jumlah dana yang beliau miliki sekitar 25 juta
b. Ibu Ika cukup memiliki sedikit pengetahuan tentang pasar modal.
c. Beliau pada dasarnya seorang yang tidak menyukai risiko (risk avoider),
namun cukup toleran jika risiko tidak terlalu besar.
d. Beliau belum pernah berinvestasi di pasar modal, karena tidak memiliki
waktu yang cukup untuk memantau hasil investasi.
Instrumen apa yang tepat untuk ibu Ika?

4. Pak Afgan adalah seorang pensiunan pegawai negeri. Beliau tipe investor
yang menghindari risiko dan tidak ingin pokok dari uangnya berkurang.
Selama ini beliau menaruh uang di deposito. Instrumen pasar modal apa
yang pas untuk Pak Afghan?

5. Penetapan laju inflasi dilakukan oleh Bank Indonesia berkoordinasi dengan

pemerintah. Jelaskan maksud pernyataan tersebut!

20
1. The following table shows data on Gross Domestic Product (GDP) of
Indonesia during the period of 2003—2007 (in billions rupiah):

Year GDP at Current Market Prices GDP at 2000 Constant Prices

2003 536,605.3 402,597.3

2004 599,478.3 418,131.7

2005 758,474.9 439,484.1

2006 873,181.1 465,966.5

2007 1,041,089.9 495,089.8

Source: Bank Indonesia through www.bi.go.id (June 27, 2008)

Calculate the economic growth from year to year and estimate the inflation
rate in each year! Then, based on results of your calculation, explain whether
or not our economy is getting better during that period.

Jawab:

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2. Jelaskan perbedaan antara Bank Umum Konvensional dengan Bank

Syariah!

Jawab:

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3. Ibu Ika seorang guru SMA di Jakarta dan juga sebagai ibu rumah tangga.
Ibu Ika memiliki kelebihan dana yang dapat dipertimbangkan untuk
diinvestasikan di pasar modal. Selama ini dana tersebut beliau tempatkan
di deposito. Namun, hasil yang diperoleh dari deposito dirasakan terlalu
kecil. Jadi, beliau bermaksud memindahkan sebagian dananya ke
instrumen pasar modal. Beberapa hal yang dapat diketahui dari Ibu Ika
antara lain:
a. Jumlah dana yang beliau miliki sekitar 25 juta
b. Ibu Ika cukup memiliki sedikit pengetahuan tentang pasar modal.
c. Beliau pada dasarnya seorang yang tidak menyukai risiko (risk avoider),
namun cukup toleran jika risiko tidak terlalu besar.
d. Beliau belum pernah berinvestasi di pasar modal, karena tidak memiliki
waktu yang cukup untuk memantau hasil investasi.

Instrumen apa yang tepat untuk ibu Ika?

Jawab:
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4. Pak Afghan adalah seorang pensiunan pegawai negeri. Beliau tipe

investor yang menghindari risiko dan tidak ingin pokok dari uangnya
berkurang. Selama ini beliau menaruh uang di deposito. Instrumen pasar
modal apa yang pas untuk Pak Afghan?

Jawab:
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5. Penetapan laju inflasi dilakukan oleh Bank Indonesia berkoordinasi

dengan pemerintah. Jelaskan maksud pernyataan tersebut!

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TEMA MAKALAH OLIMPIADE SAINS NASIONAL

BIDANG EKONOMI TAHUN 2008

Pilihlah salah satu tema di bawah ini!

1. Mengapa investasi di pasar modal menguntungkan?

2. Seluk Beluk Perdagangan Saham
3. Mengapa Saya Perlu Belajar Pasar Modal?
4. Reksa Dana sebagai Pilihan Investasi
5. Mengapa Perusahaan Perlu Go Public?
6. Obligasi Ritel Indonesia (ORI) sebagai instrumen investasi dengan risiko
terendah.
7. Saham sebagai Pilihan Investasi
8. Mekanisme Perdagangan Saham
9. Mekanisme Penawaran Umum di Pasar Perdana
10. Mengenal Perbedaan Saham dan Obligasi
11. Peran Bank Indonesia dalam memberdayakan UMKM
12. Peran BAnk Indonesia dalam menggerakkan perekonomian daerah
13. Tugas Bank Indonesia dalam mengatur dan menjaga kelancaran pembayaran
14. Pentingnya kestabilan nilai rupiah
15. Bank Indonesia sebagai   lembaga negara independen sesuai dengan UU
RI no.23 tahun 1999 sebagaimana telah diubah  dengan UU RI no.3 tahun
2004 pasal 4 ayat 2

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