Kertas Kerja Pend Bunga Ikut Saldo Audit 2015

No.
Urt
No. Perkiraan
1 31500.001
2 31500.001
3 31500.002
4 31500.003
5 31500.003
6 31500.004
7 31500.005
8 31500.006
9 31500.007
10 31500.008
11 31500.009
12 31500.010
13 31500.011
14 31500.012
15 31500.013
16 31500.014
17 31500.015
18 31500.016
19 31500.017
20 31500.018
21 31500.019
22 31500.020
23 31500.021
24 31500.022
25 31500.023
26 31500.024
27 31500.025
28 31500.026
29 31500.027
30 31500.028
Nama Obligasi
Agung Podomoro Land tahun 2011

Astera Sedaya Finance Berkel 1 tahap 1
Bank Bukopin Berkel 1 Tahun 2012
Bank Bukopin Berkel 1 Tahun 2012
Bank SulSel Bar 1 tahun 2011 Seri B
Bank Sumut 1 Subordinasi tahun 2011
Bumi Serpong Damai Berkel 1 tahun 2013
Agung Podomoro Land 2014
Agung Podomoro Land 2014
Danareksa Berkel I Tahap II 2014
Indosat Berkel I Tahap II Seri C 2015
Modernland Realty Berkel Tahap I Seri B th 2015
Telkom Berkel I Tahap I Seri A 2015
Waskita Berkel I Tahap I Tahun 2004
Waskita Berkel I Tahap II Tahun 2015
IMF Tahap II Seri C Tahun 2015
Mandiri Tunas Finance Berkel II Seri B 2015
Adira Finance Berkel III Tahap II Seri C 2015
BFI Finance Indonesia Bekel I Seri C
BFI Berkel II Tahap I tahun 2014 Seri C
Global Mediakom I Tahun 2012
Indomibil MFI Berkel I Tahap IV Tahun 2014 Seri C
Indosat V Seri B Tahun 2007
Jasa Marga XIII Seri R Tahun 2007
Medco Energi Internasional III Tahun 2012
Pegadaian XII Tahuun 2007 Seri A
PLN XI Tahun 2010 Seri A Perdana
NS Obligasi
APLN 001
APLN 002
ASSF 001
BBKP 001
BBKP 002
SSBR 001
BSMT01S
APLN 003
BSDE 001
APLN 004
APLN 005
APLN 006
DRKS 001
ISAT 001
MDLN 01B
TLKM 001
WSKT 001
WSKT 001B
IMOF 001
MDTF 001
ADWF 001
BFIF 001
BFIF 002
BMTR 01B
IMFI 01C
ISAT 002
JSMR 001
MEDC 001
PGAD 001
PPLN11A
Nominal
3,000,000,000
3,000,000,000
3,000,000,000
6,000,000,000
2,000,000,000
1,000,000,000
2,000,000,000
3,000,000,000
2,000,000,000
5,000,000,000
5,000,000,000
5,000,000,000
2,000,000,000
5,000,000,000
5,000,000,000
2,000,000,000
1,000,000,000
1,000,000,000
5,000,000,000
1,000,000,000
10,000,000,000
3,000,000,000
3,000,000,000
3,000,000,000
3,000,000,000
2,500,000,000
1,000,000,000
3,000,000,000
1,000,000,000
2,000,000,000
%
Bunga
11
11
8.6
9.25
9.25
10.40
11.35
9.25
8.375
12.5
11.25
12.5
10.5
10
12.5
9.925
10.4
11.1
11
10.8
10.25
9
11.5
10.5
11.4
10.65
10.25
8.75
10.025
11.95
Hari
Tahun
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
360
31 31500.029
32 31500.030
33 31500.031
34 31500.032
35 31500.033
36 31500.034
37 31500.035
38 31500.036
39 31500.037
40 31500.038
Adira Multi Finance Berkel I Tahap III Th 2012

PLN IX Seri B Tahun 2007
Bank CIMB Niaga Subordinsi II Tahun 2010
Bank Panin III Subordinasi Perdana 2010
Bank Permata Berkel II Tahun 2012
Surya Semesta Internusa
Verena Multi Finance Berkel I Seri C
Bank BRI Tahap II 2016 Seri C
BFI Finance Tahap III Seri C 2016
Adira Finance III 2016
ADMF 002
PPLN 09B
BNGA 001
PNIN 001
BNLI 001
SSIA 001
VERE 001
BBRI 01C
BFIF 003
ADMF003
2,000,000,000
2,000,000,000
2,500,000,000
3,000,000,000
5,000,000,000
2,000,000,000
5,000,000,000
2,500,000,000
5,000,000,000
7,500,000,000
8.75
10.9
10.85
10.5
9.4
9.3
9.05
9.6
10.75
10.25
360
360
360
360
360
360
360
360
360
360
130,000,000,000
Keterangan :
Tidak dipakai
S. Audit
Piu Akhir
JB Sl Awal
Bunga
Tanggal
Beli
25-08-2011
25-08-2011
20-02-2012
06-03-2012
06-03-2012
12-05-2011
04-07-2011
27-06-2013
05-06-2013
19-12-2014
25-03-2015
07-07-2019
16-12-2014
05-06-2015
07-07-2015
23-06-2015
18-11-2014
16-10-2015
06-11-2015
18-12-2015
25-08-2015
18-02-2012
07-03-2014
12-07-2012
22-04-2014
29-05-2007
21-06-2007
19-06-2012
03-09-2007
12-01-2010
Tgl Terima
Bunga
25/2;
25/2;
21/2;
06/3;
06/3;
12/2;
05/1;
27/3;
05/3;
19/3;
25/3;
19/3;
16/3;
05/3;
07/1;
23/3;
18/2;
16/1;
06/2;
18/3;
25/2;
19/2;
07/3;
12/1;
22/1;
29/2;
21/3;
19/3;
04/3;
12/1;
25/5;
25/5;
21/5;
06/6;
06/6;
12/5;
05/4;
27/6;
05/6;
19/6;
25/6;
19/6;
16/6;
05/6;
07/4;
23/6;
18/5;
16/4;
06/5;
18/6;
25/5;
19/5;
07/6;
12/4;
22/4;
29/5;
21/6;
19/6;
04/6;
12/4;
25/8;
25/8;
21/8;
06/9;
06/9;
12/8;
05/7;
27/9;
05/9;
19/9;
25/9;
19/9;
16/9;
05/9;
07/7;
23/9;
18/8;
16/7;
06/8;
18/9;
25/8;
19/8;
07/9;
12/7;
22/7;
29/8;
21/9;
19/9;
04/9;
12/7;
25/11
25/11
21/11
06/12
06/12
12/11
05/10
27/12
05/12
19/12
25/12
19/12
16/12
05/12
07/10
23/12
18/11
16/10
06/11
18/12
25/11
19/11
07/12
12/10
22/10
29/11
21/12
19/12
04/12
12/10
39,062,500
Piutang Bunga 31 Des 15
55,000,000
55,000,000
43,000,000
17,333,351
56,750,018
23,125,000
13,958,323
52,083,329
46,875,000
26,249,998
17,500,000
41,666,669
156,249,998
16,541,669
17,333,338
27,750,000
91,666,666
9,000,000
170,833,335
45,000,000
28,750,001
78,750,000
85,500,000
22,187,498
8,541,684
21,875,000
8,354,184
59,750,010
Debet/Kredit
Koreksi Piutang 31 Des 15
Hari Piutang
(22,916,667)
35
(22,916,667)
35
(15,050,000)
39
37,000,000
24
12,333,333
24
(3,466,684)
48
(3,152,796)
85
(20,812,500)
3
(2,326,379)
25
(32,986,107)
11
(39,062,500)
5
(7,152,776)
11
(9,333,333)
14
(6,944,447)
25
(12,152,776)
83
(12,681,947)
7
(5,200,005)
42
(4,933,333)
74
(9,166,666)
54
(5,400,000)
12
(71,180,557)
35
(14,250,000)
41
(6,708,334)
23
(10,500,000)
78
(20,900,000)
68
739,585
31
(5,979,184)
9
(13,854,167)
11
(1,113,906)
26
(7,966,677)
78
26-09-2012
10-07-2007
22-12-2010
09-11-2010
19-12-2012
06-11-2012
11-12-2012
04-02-2016
25-02-2016
27/3; 27/6; 27/9; 27/12

10/1; 10/4; 10/7; 10/10
23/3; 23/6; 23/9; 23/12
09/2; 09/5; 09/8; 09/11
19/3; 19/6; 19/9; 19/12
06/2; 06/5; 06/8; 06/11
11/3; 11/6; 11/9; 11/12
04/2; 04/05; 04/08; 04/11
25/02; 25/05; 25/08; 25/11
02/3; 06/6; 02/9; 02/12
54,500,018
22,604,184
52,500,000
39,166,679
31,000,000
37,708,321
1,458,333
(6,055,574)
(17,329,878)
(7,875,000)
(24,805,568)
(3,100,000)
(13,826,377)
1,534,104,273
(409,569,551)
(461,100,803)
Jurnal yang harus dibuat

Jurnal Balik Saldo 31 Des 2015
Pendapatan
1,534,104,273
Piutang Bunga
1,534,104,273
Menjurnal Penerimaan Bunga yang jatuh tempo di Bulan Januari 2016

Giro
519,250,000
Pendapt Bunga
Accru Piutang Pendapatan Bunga per 31 Januari 2016
Piutang Bunga
2,015,541,773
Pendapt Bunga
Ledger Piutang Per 31 Jan 2016

Debet
Kredit
519,250,000
2,015,541,773
3
80
7
51
11
54
19
1,534,104,273
1,534,104,273 Jurnal Balik Saldo Awal
2,015,541,773
3,549,646,046
2,015,541,773
Ledger Penda Bunga Per 31 Jan 2016

Debet
1,534,104,273
1,534,104,273
Kredit
519,250,000 Jurnal Terima bunga
2,015,541,773 Accr Piut Akhir Jan 16
1,534,104,273
Ledger Giro / Bank Per 31 Jan 2016

Debet
519,250,000
519,250,000
519,250,000
2,534,791,773
1,000,687,500
Kredit
Kredit
Kredit

32,083,333
32,083,333
27,950,000
37,000,000
12,333,333
13,866,667
53,597,222
2,312,500
11,631,944
19,097,222
7,812,500
19,097,222
8,166,667
34,722,222
144,097,222
3,859,722
12,133,333
22,816,667
82,500,000
3,600,000
99,652,778
30,750,000
22,041,667
68,250,000
64,600,000
22,927,083
2,562,500
8,020,833
7,240,278
51,783,333
Terima Jan 16
56,750,000
156,250,000
27,750,000
78,750,000
85,500,000
59,750,000
Debet
Pend Bunga
Hari Piutang Piutang 31 Jan 16
27,500,000
65
59,583,333
27,500,000
65
59,583,333
21,500,000
69
49,450,000
46,250,000
54
83,250,000
15,416,667
54
27,750,000
8,666,667
78
22,533,333
18,916,667
25
15,763,889
23,125,000
33
25,437,500
13,958,333
55
25,590,278
52,083,333
41
71,180,556
46,875,000
35
54,687,500
52,083,333
41
71,180,556
17,500,000
44
25,666,667
41,666,667
55
76,388,889
52,083,333
23
39,930,556
16,541,667
37
20,401,389
8,666,667
72
20,800,000
9,250,000
14
4,316,667
45,833,333
84
128,333,333
9,000,000
42
12,600,000
85,416,667
65
185,069,444
22,500,000
71
53,250,000
28,750,000
53
50,791,667
26,250,000
18
15,750,000
28,500,000
8
7,600,000
22,187,500
61
45,114,583
8,541,667
39
11,104,167
21,875,000
41
29,895,833
8,354,167
56
15,594,444
19,916,667
18
11,950,000
Debet
Piutang 31 Jan 16
82,500,000
82,500,000
64,500,000
46,250,000
15,416,667
26,000,018
18,916,685
46,250,000
27,916,656
104,166,662
93,750,000
78,333,331
35,000,000
83,333,336
52,083,331
33,083,336
26,000,005
9,250,000
137,499,999
18,000,000
256,250,002
67,500,000
57,500,001
26,250,000
28,500,000
44,374,998
17,083,351
43,750,000
16,708,351
19,916,677
1,458,333
48,444,444
5,274,306
44,625,000
14,361,111
27,900,000
23,881,944
54,500,000
-
14,583,333
18,166,667
22,604,167
26,250,000
39,166,667
15,500,000
37,708,333
1,124,534,722
519,250,000
1,000,687,500.00
1,000,687,503.67
-
33
20
37
81
41
84
49
16,041,667
12,111,111
27,878,472
70,875,000
53,527,778
43,400,000
61,590,278
14,583,333
18,166,685
45,208,351
78,750,000
78,333,346
46,500,000
75,416,654
1,605,972,222
2,015,541,773
Peb 2016
Terima Bunga
Peb 2016
82,500,000
82,500,000
64,500,000
26,000,000
26,000,000
137,500,000
256,250,000
67,500,000
66,562,500
Pend Bunga
Peb 2016
27,500,000
27,500,000
21,500,000
46,250,000
15,416,667
8,666,667
18,916,667
23,125,000
13,958,333
52,083,333
46,875,000
52,083,333
17,500,000
41,666,667
52,083,333
16,541,667
8,666,667
9,250,000
45,833,333
9,000,000
85,416,667
14,250,000
28,750,000
26,250,000
28,500,000
22,187,500
8,541,667
21,875,000
8,354,167
19,916,667
Hari
Piut
5
5
9
84
84
18
55
63
85
71
65
71
74
85
53
67
12
44
24
72
5
0
83
48
38
1
69
71
86
48
Piutang
29 Peb 2016
4,583,333
4,583,333
6,450,000
129,500,000
43,166,667
5,200,000
34,680,556
48,562,500
39,548,611
123,263,889
101,562,500
123,263,889
43,166,667
118,055,556
92,013,889
36,943,056
3,466,667
13,566,667
36,666,667
21,600,000
14,236,111
79,541,667
42,000,000
36,100,000
739,583
19,645,833
51,770,833
23,948,611
31,866,667
Piutang
29 Peb 2016
27,500,000
27,500,000
21,500,000
92,500,000
30,833,333
8,666,684
37,833,351
69,375,000
41,874,990
156,249,996
140,625,000
130,416,665
52,500,000
125,000,002
104,166,665
49,625,002
8,666,671
18,500,000
45,833,333
27,000,000
85,416,668
14,250,000
86,250,001
52,500,000
57,000,000
(2)
25,625,017
65,625,000
25,062,517
39,833,343
Terima Bunga
Mrt 2016
138,750,000
46,250,000
69,375,000
41,875,000
156,250,000
140,625,000
156,250,000
52,500,000
125,000,000
49,625,000
27,000,000
86,250,000
(0)
25,625,000
65,625,000
25,062,500
-
14,583,333
18,166,667
22,604,167
26,250,000
39,166,667
15,500,000
37,708,333
20,000,000
7,465,278
-
78,750,000
46,500,000
934,562,500
1,453,812,500
63
50
67
21
71
24
79
26
5
1,019,902,777.78
2,020,590,278
1,870
30,625,000
30,277,778
50,482,639
18,375,000
92,694,444
12,400,000
99,298,611
17,333,333
7,465,278
58,923,611
29,166,667
36,333,351
67,812,517
26,250,000
117,500,012
15,500,000
113,124,988
20,000,000
7,465,278
43,750,000
67,812,500
117,500,000
113,125,000
1,663,847,222
2,100,882,051
1,548,250,000

1 Jurnal Balik Saldo 31 Jan 2016
Pendapatan
1
2,015,541,773
Piutang Bunga
2,015,541,773
2 Menjurnal Penerimaan Bunga yang jatuh tempo di Bulan Januari 2016

Giro
934,562,500
Pendapt Bunga
934,562,500
3 Accru Piutang Pendapatan Bunga per 31 Januari 2016

Piutang Bunga
2,100,882,051
Pendapt Bunga
2,100,882,051
Ledger Piutang Per 29 Peb 2016

Debet
Ledger Piutang
Kredit
S. Awal
2,015,541,773
Piu Akhir
2,100,882,051
S. Awal
4,116,423,824
2,100,882,051
Piu Akhir
2,015,541,773
Ledger Penda Bunga Per 29 Peb 2016

Debet
Kredit
JB Sl Awal
2,015,541,773
2,015,541,773
Bunga
JB Sl Awal
3,035,444,551
1,019,902,778
Ledger Giro / Bank Per 29 Peb 2016

Debet
Kredit
934,562,500
934,562,500
934,562,500
Ledger Penda Bun
Ledger Giro / Ban

Bunga
Mrt 2016
Pend Bunga
Mrt 2016
27,500,000
27,500,000
21,500,000
46,250,000
15,416,667
8,666,667
18,916,667
23,125,000
13,958,333
52,083,333
46,875,000
52,083,333
17,500,000
41,666,667
52,083,333
16,541,667
8,666,667
9,250,000
45,833,333
9,000,000
85,416,667
28,750,000
26,250,000
28,500,000
22,187,500
8,541,667
21,875,000
8,354,167
19,916,667
Aprl 20
Hari
Piut
35
35
39
24
24
48
85
3
25
11
5
11
14
25
83
7
42
74
54
12
35
0
23
78
68
31
9
11
26
78
Piutang
29 Mrt 2016
32,083,333
32,083,333
27,950,000
37,000,000
12,333,333
13,866,667
53,597,222
2,312,500
11,631,944
19,097,222
7,812,500
19,097,222
8,166,667
34,722,222
144,097,222
3,859,722
12,133,333
22,816,667
82,500,000
3,600,000
99,652,778
22,041,667
68,250,000
64,600,000
22,927,083
2,562,500
8,020,833
7,240,278
51,783,333
Piutang
29 Mrt 2016
55,000,000
55,000,000
43,000,000
17,333,351
56,750,018
23,125,000
13,958,323
52,083,329
46,875,000
26,249,998
17,500,000
41,666,669
156,249,998
16,541,669
17,333,338
27,750,000
91,666,666
9,000,000
170,833,335
14,250,000
28,750,001
78,750,000
85,500,000
22,187,498
8,541,684
21,875,000
8,354,184
59,750,010
Terima Bunga
Aprl 2016
56,750,000
(0)
156,250,000
27,750,000
78,750,000
85,500,000
59,750,000
Pend Bunga
Aprl 2016
27,500,000
27,500,000
21,500,000
46,250,000
15,416,667
8,666,667
18,916,667
23,125,000
13,958,333
52,083,333
46,875,000
52,083,333
17,500,000
41,666,667
52,083,333
16,541,667
8,666,667
9,250,000
45,833,333
9,000,000
85,416,667
28,750,000
26,250,000
28,500,000
22,187,500
8,541,667
21,875,000
8,354,167
19,916,667
14,583,333
18,166,667
22,604,167
26,250,000
39,166,667
15,500,000
37,708,333
17,333,333
44,791,667
59,791,667
1,100,104,166.67
3,120,694,444
3
80
7
51
11
54
19
56
35
28
1,359

Jurnal Balik Saldo 29 Peb 2016
Pendapatan
2,100,882,051
Piutang Bunga
1,458,333
48,444,444
5,274,306
44,625,000
14,361,111
27,900,000
23,881,944
37,333,333
52,256,944
59,791,667
54,500,018
22,604,184
52,500,000
39,166,679
31,000,000
37,708,321
37,333,333
52,256,944
59,791,667
54,500,000
(0)
-
14,583,333
18,166,667
22,604,167
26,250,000
39,166,667
15,500,000
37,708,333
20,000,000
44,791,667
64,062,500
1,243,166,667
1,652,736,217
519,250,000
3,521,312,500
Bunga Sun
Bunga Obl & Sun
Deviden 2015
1,107,041,666.67
4,227,736,111
1,554,116,667
5,781,852,778
4,991,082,110

1 Jurnal Balik Saldo 31 Maret 201
Pendapatan
2,100,882,051
Piutang Bunga

Giro
1,548,250,000
Pendapt Bunga
1,548,250,000
2 Menjurnal Penerimaan Bunga y

Giro
Pendapt Bunga

Piutang Bunga
1,652,736,217
Pendapt Bunga
1,652,736,217
3 Accru Piutang Pendapatan Bun

Piutang Bunga
Pendapt Bunga
dger Piutang Per 31 Maret 2016

Debet
Kredit
Ledger Piutang Per 30 April 201

Debet
2,100,882,051
S. Awal
1,652,736,217
Piu Akhir
2,240,527,884

1,652,736,217
3,753,618,268
1,652,736,217
2,100,882,051
er Penda Bunga Per 31 Maret 2016

Debet
Kredit
2,100,882,051
1,548,250,000 Jurnal Terima bunga
2,100,882,051
Ledger Penda Bunga Per 30 April 2

Debet
JB Sl Awal
1,652,736,217
3,200,986,217
1,100,104,167
er Giro / Bank Per 31 Maret 2016

Debet
Kredit
1,548,250,000
1,548,250,000
1,548,250,000
3,893,264,102
2,240,527,884
1,652,736,217
Bunga
Ledger Giro / Bank Per 30 April 20

Debet
519,250,000
519,250,000
519,250,000
Aprl 2016
Hari
Piut
65
65
69
54
54
78
25
33
55
41
35
41
44
55
23
37
72
14
84
42
65
0
53
18
8
61
39
41
56
18
Piutang
29 Aprl 2016
59,583,333
59,583,333
49,450,000
83,250,000
27,750,000
22,533,333
15,763,889
25,437,500
25,590,278
71,180,556
54,687,500
71,180,556
25,666,667
76,388,889
39,930,556
20,401,389
20,800,000
4,316,667
128,333,333
12,600,000
185,069,444
50,791,667
15,750,000
7,600,000
45,114,583
11,104,167
29,895,833
15,594,444
11,950,000
Piutang
29 Aprl 2016
82,500,000.00
82,500,000.00
64,500,000.00
46,250,000.00
15,416,666.67
26,000,017.67
18,916,684.67
46,250,000.00
27,916,656.33
104,166,662.33
93,750,000.00
78,333,331.33
35,000,000.00
83,333,335.67
52,083,331.33
33,083,335.67
26,000,004.67
9,250,000.00
137,499,999.33
18,000,000.00
256,250,001.67
14,250,000.00
57,500,001.00
26,250,000.00
28,500,000.00
44,374,998.00
17,083,350.67
43,750,000.00
16,708,350.67
19,916,676.67
Terima Bunga
May-16
82,500,000
May-16
Pend Bunga
May-16
27,500,000
27,500,000
21,500,000
46,250,000
15,416,667
8,666,667
18,916,667
23,125,000
13,958,333
52,083,333
46,875,000
52,083,333
17,500,000
41,666,667
52,083,333
16,541,667
8,666,667
9,250,000
45,833,333
9,000,000
85,416,667
22,500,000
28,750,000
26,250,000
28,500,000
22,187,500
8,541,667
21,875,000
8,354,167
19,916,667
Hari
Piut
5
95
99
84
84
108
55
63
85
71
65
71
74
85
53
67
102
44
114
72
95
0
83
48
38
91
69
71
86
48
33
20
37
81
41
84
49
86
65
58
1,690
16,041,667
12,111,111
27,878,472
70,875,000
53,527,778
43,400,000
61,590,278
57,333,333
97,048,611
123,854,167
14,583,333.33
18,166,684.67
45,208,350.67
78,750,000.00
78,333,345.67
46,500,000.00
75,416,654.33
57,333,333.33
97,048,611.11
123,854,166.67
14,583,333
18,166,667
22,604,167
26,250,000
39,166,667
15,500,000
37,708,333
20,000,000
44,791,667
64,062,500
1,830,958,333
2,240,527,884
-
1,129,541,667
10,772,934,888
aret 2016
1,652,736,217
1,652,736,217
Bunga yang jatuh tempo di Bulan Januari 2016

519,250,000
519,250,000
tan Bunga per 31 Januari 2016

2,240,527,884
2,240,527,884
pril 2016
Kredit
63
50
67
111
71
114
79
116
95
88
1,652,736,217
April 2016
Kredit
2,759,777,884
1,107,041,667
April 2016
Kredit
Piutang
29-May-16
4,583,333
87,083,333
70,950,000
129,500,000
43,166,667
31,200,000
34,680,556
48,562,500
39,548,611
123,263,889
101,562,500
123,263,889
43,166,667
118,055,556
92,013,889
36,943,056
29,466,667
13,566,667
174,166,667
21,600,000
270,486,111
79,541,667
42,000,000
36,100,000
67,302,083
19,645,833
51,770,833
23,948,611
31,866,667
Piutang
29-May-16
27,500,000
110,000,000
86,000,000
92,500,000
30,833,333
34,666,684
37,833,351
69,375,000
41,874,990
156,249,996
140,625,000
130,416,665
52,500,000
125,000,002
104,166,665
49,625,002
34,666,671
18,500,000
183,333,333
27,000,000
341,666,668
36,750,000
86,250,001
52,500,000
57,000,000
66,562,498
25,625,017
65,625,000
25,062,517
39,833,343
30,625,000
30,277,778
50,482,639
97,125,000
92,694,444
58,900,000
99,298,611
77,333,333
141,840,278
187,916,667
2,855,500,000
29,166,667
36,333,351
67,812,517
105,000,000
117,500,012
62,000,000
113,124,988
77,333,333
141,840,278
187,916,667
3,287,569,551
432,069,551
(409,569,551)
No.
No. Perkiraan
Nama Obligasi
NS Obligasi
Nominal
Urt
1 31900.001Surat Berh FR 0042_0
2 31900.001Surat Berh FR 0042_0
3 31900.001Surat Berh FR 0042_0
4 31900.001Surat Berh FR 0042_0
5 31900.002Surat Berh FR 0043_0
6 31900.003Surat Berh FR 0044_0
7 31900.003Surat Berh FR 0044_0
8 31900.003Surat Berh FR 0044_0
9 31900.004Surat Berh FR 0062
10 31900.005Surat Berh FR 0071
11 31900.006Surat Berh FR 0067
12 31900.007Sukuk Nega
SR 008 01
13 31900.007Sukuk Nega
SR 008 02
Keterangan :
Tidak dipakai
1,000,000,000
980,000,000
4,000,000,000
3,920,000,000
5,000,000,000
4,987,500,000
5,000,000,000
4,937,500,000
4,000,000,000
3,980,000,000
1,014,000,000
963,502,800
10,000,000,000
9,850,000,000
5,000,000,000
4,755,000,000
10,000,000,000
10,090,000,000
5,000,000,000
5,237,500,000
5,000,000,000
5,177,500,000
3,000,000,000
3,057,000,000
3,000,000,000
3,057,000,000
50,014,000,000
%
Bunga
Hari
Tahun
Tgl
Beli
10.25
360 19/05/2008
10.25
360 19/05/2008
10.25
360 31/01/2007
10.25
360 22/01/2008
10.25
360 29/03/2007
10
360 19/04/2007
10
360 30/04/2007
10
360 10/11/2009
6.375
360 14/03/2013
360 18/02/2016
8.75
360 24/03/2016
8.3
360 12/04/2016
8.3
360 12/04/2016
Rating

S. Audit
Piu Akhir

JB Sl Awal

Bunga
FR 67
Tgl Terima
Bunga
Debet/Kredit
Kredit
Koreksi Piutang 31 Des 15 Hari Piutang Piutang Bunga 31 Des 15
(4,270,833)
165
46,979,167
15/1; 15/7 per 6 Bul

51,250,000
15/1; 15/7 per 6 Bul
205,000,000
(17,083,333)
165
187,916,667
15/1; 15/7 per 6 Bul
256,250,000
(21,354,167)
165
234,895,833
15/1; 15/7 per 6 Bul
256,250,000
(21,354,167)
165
234,895,833
15/1; 15/7 per 6 Bul
205,000,018
(17,083,351)
165
187,916,667
15/3; 15/9 per 6 Bul
33,800,000
(4,225,000)
105
29,575,000
15/3; 15/9 per 6 Bul
333,333,335
(41,666,668)
105
291,666,667
15/3; 15/9 per 6 Bul
166,666,667
(20,833,334)
105
145,833,333
15/4; 15/10 per 6 Bu
106,250,000
26,562,500
75
132,812,500
15/3; 15/09 per 6 Bulan

15/2; 15/8 per 6 Bulan
Tgl 10 per bulan
Tgl 10 per bulan
1,613,800,020
(121,308,353)
1,492,491,667
Jurnal Balik Saldo 31 Des 2015

Pend Bunga
Piutang Bunga
1,613,800,020
1,613,800,020

Giro
973,750,000
Pendapt Bunga
973,750,000
Piutang Bunga
988,916,687
Pendapt Bunga

Debet
1,613,800,020
988,916,687
Kredit
988,916,687
2,602,716,707
988,916,687
1,613,800,020
edger Penda Bunga Per 31 Jan 2016

Debet
Kredit
1,613,800,020
988,916,687 Accr Piut Akhir Jan 16
1,613,800,020
1,962,666,687
348,866,667

Debet
Kredit
973,750,000
973,750,000
973,750,000
Kredit
Hari Piutang
15
Debet
Debet
Piutang 31 Jan 16
4,270,833
Piutang 31 Jan 16
8,541,667
Terima Jan 16
51,250,000
Pend Bunga
8,541,667
205,000,000
34,166,667
15
17,083,333
34,166,667
256,250,000
42,708,333
15
21,354,167
42,708,333
256,250,000
42,708,333
15
21,354,167
42,708,333
205,000,000
34,166,667
15
17,083,333
34,166,685
8,450,000
135
38,025,000
42,250,000
83,333,333
135
375,000,000
416,666,668
41,666,667
135
187,500,000
208,333,334
53,125,000
105
185,937,500
159,375,000
973,750,000
-
348,866,667
-
867,608,333
988,916,687
-
Terima Peb 16
0

Trans Beli
Piu Akhir
Ledger Penda Bunga Per 29 Peb 2
JB Sl Awal
Ledger Giro / Bank Per 29 Peb 20
Pend Bunga
8,541,667
Hari Piutang
45
Piutang 31 Peb 16
12,812,500
Piutang 31 Peb 16
17,083,333
Terima Mrt 16
0
Pend Bunga
8,541,667
34,166,667
45
51,250,000
68,333,333
34,166,667
42,708,333
45
64,062,500
85,416,667
42,708,333
42,708,333
45
64,062,500
85,416,667
42,708,333
34,166,667
45
51,250,000
68,333,351
34,166,667
8,450,000
165
46,475,000
50,700,000
50,700,000
8,450,000
83,333,333
165
458,333,333
500,000,001
500,000,000
83,333,333
41,666,667
165
229,166,667
250,000,001
250,000,000
41,666,667
53,125,000
135
239,062,500
212,500,000
15,000,000
13,750,000
205,000,000
205,000,000
12
165
0
363,866,667
53,125,000
225,000,000
38,750,000
7,291,667
1,230,225,000
1,542,783,353
206,250,000
1,025,700,000
394,908,333

Giro
Pendapt Bunga
-
1 Jurnal Balik Saldo 31 Peb 2016

Pend Bunga
Piutang Bunga
Accru Piutang Pendapatan Bunga saat pembelian 18 Pebruari 2016

Piutang Bunga
197,800,000
Giro
197,800,000
2 Menjurnal Penerimaan Bunga yang

Giro
Pendapt Bunga
Jurnal Balik Saldo 31 Jan 2016

Pend Bunga
197,800,000
Piutang Bunga
3 Accru Piutang Pendapatan Bunga p

Piutang Bunga
Pendapt Bunga
197,800,000
Accru Piutang Pendapatan Bunga per 29 Pebruari 2016

Piutang Bunga
205,000,000
Pendapt Bunga
205,000,000
Jurnal Memorial
Piutang Bunga
Pendapt Bunga
Ledger Piutang Per 29 Maret 2016

Debet
S. Awal
205,000,000
Accr Piu Akhir

Debet
Kredit
197,800,000
197,800,000 Jurnal Balik Saldo Awal
205,000,000
18,750,000
-
223,750,000
18,750,000
Ledger Penda Bunga Per 29 Maret 2016

Debet
205,000,000
402,800,000
205,000,000
197,800,000
dger Penda Bunga Per 29 Peb 2016
Debet
197,800,000
197,800,000
Kredit
-
205,000,000
7,200,000
edger Giro / Bank Per 29 Peb 2016

Debet
Kredit
197,800,000
(197,800,000)
205,000,000
Ledger Giro / Bank Per 29 Maret 2016

Debet
Bunga
225,000,000
225,000,000
27,200,000
197,800,000
1 Menjurnal Accr Piutang Pend Bung

Piutang Bunga
Giro
Pend Bunga
Piutang Bunga
3 Accru Piutang Pendapatan Bunga p

Piutang Bunga
Pendapt Bunga

Debet
Accr Waktu Beli
45,675,000
Acc Akhir
54,687,500
100,362,500
54,687,500

Debet
Jurnal balik aw
45,675,000
45,675,000

Debet
Hari Piutang
75
Piutang 31 Mrt 16
21,354,167
Piutang 31 Mrt 16
25,625,000
75
85,416,667
102,500,000
34,166,667
75
106,770,833
128,125,000
42,708,333
75
106,770,833
128,125,000
42,708,333
75
85,416,667
102,500,018
34,166,667
15
4,225,000
8,450,000
8,450,000
15
41,666,667
83,333,335
83,333,333
15
20,833,333
41,666,667
41,666,667
165
292,187,500
265,625,000
15
18,750,000
18,750,000
37,500,000
45
54,687,500
54,687,500
36,458,333
12,450,000
12,450,000
838,079,167
959,387,520
37,500,000
-
Terima Apr 16
Pend Bunga
8,541,667
318,750,000
318,750,000
53,125,000
447,725,000
alik Saldo 31 Peb 2016

205,000,000
Piutang Bunga
1 Jurnal Balik Saldo 30 April 2016

Pend Bunga
Piutang Bunga
205,000,000
al Penerimaan Bunga yang jatuh tempo di 15 Maret 2016

225,000,000
Pendapt Bunga
225,000,000
2 Menjurnal Penerimaan Bunga yang jatuh tempo

Giro
Pendapt Bunga
utang Pendapatan Bunga per 31 Maret 2016

18,750,000
Pendapt Bunga
18,750,000
3 Accru Piutang Pendapatan Bunga per 30 April 2

Piutang Bunga
Pendapt Bunga
Per 29 Maret 2016

Kredit

Debet
18,750,000
S. Awal
Accr Piut Akhir
205,000,000
a Per 29 Maret 2016

Kredit
7,200,000 Saldo awal
-
56,250,000
75,000,000
56,250,000
JB Sl Awal

Debet
18,750,000
250,950,000
45,950,000
Per 29 Maret 2016

Kredit
197,800,000
197,800,000
18,750,000
Saldo Awal

Debet
27,200,000
27,200,000
27,200,000
al Accr Piutang Pend Bunga saat beli 24 Maret 2016

45,675,000
45,675,000

Pend Bunga
Piutang Bunga
alik Saldo 31 Peb 2016
2 Menjurnal Penerimaan Bunga yang jatuh tempo
45,675,000
Piutang Bunga
Giro
45,675,000
Pendapt Bunga
utang Pendapatan Bunga per 31 Maret 2016

54,687,500
Pendapt Bunga
54,687,500

Piutang Bunga
Pendapt Bunga
Per 29 Maret 2016

Kredit

Debet
54,687,500
S. Awal
Accr Piut Akhir
45,675,000
91,145,833
145,833,333
91,145,833
a Per 29 Maret 2016

Kredit
JB Sl Awal

Debet
54,687,500

-
54,687,500
9,012,500
54,687,500
Per 29 Maret 2016

Kredit
45,675,000
45,675,000
45,675,000
Saldo Awal

Debet
-
rus dibuat
Hari Piutang
105
Piutang 31 Aprl 16
29,895,833
Piutang 31 Aprl 16
34,166,667
105
119,583,333
136,666,667
34,166,667
135
105
149,479,167
170,833,333
42,708,333
135
105
149,479,167
170,833,333
42,708,333
135
105
119,583,333
136,666,685
34,166,667
135
45
12,675,000
16,900,000
8,450,000
75
45
125,000,000
166,666,668
83,333,333
75
45
62,500,000
83,333,334
41,666,667
75
15
26,562,500
53,125,000
45
45
56,250,000
56,250,000
37,500,000
75
75
91,145,833
91,145,833
36,458,333
105
20
13,833,333
12,450,000
20,750,000
50
20
13,833,333
12,450,000
20,750,000
50
969,820,833
1,088,362,520
464,325,000
835
Terima Mei 16
Pend Bunga
8,541,667
Hari Piutang
135
do 30 April 2016
18,750,000
18,750,000
erimaan Bunga yang jatuh tempo di Bulan Januari 2016

-
Pendapatan Bunga per 30 April 2016

56,250,000
56,250,000
r 29 April 2016
Kredit
18,750,000
Per 29 April 2016

Kredit
45,950,000
- Jurnal Terima bunga
102,200,000
83,450,000
102,200,000
225,000,000
197,800,000
27,200,000
18,750,000
37,500,000
56,250,000
er 29 April 2016
Kredit
rus dibuat
do 30 April 2016
54,687,500
54,687,500
erimaan Bunga yang jatuh tempo di Bulan Januari 2016

Pend Bunga
91,145,833
Piutang Bunga
2 Menjurnal Penerimaan Bunga yang jatuh tempo di Bu
Giro
-
Pendapt Bunga
Pendapatan Bunga per 30 April 2016

91,145,833
91,145,833

Piutang Bunga
127,604,167
Pendapt Bunga
r 29 April 2016
Kredit

Debet
Kredit
S. Awal
91,145,833
91,145,833
Accr Piut Akhir
127,604,167
54,687,500
218,750,000
127,604,167
Per 29 April 2016

Kredit
9,012,500 Saldo Awal
91,145,833 Acc Piut 31 Apr
100,158,333
45,470,833
91,145,833

Debet
Kredit
JB Sl Awal
91,145,833
45,470,833
127,604,167
91,145,833
100,158,333
225,000,000
197,800,000
173,075,000
81,929,167
er 29 April 2016
Kredit
27,200,000
18,750,000
37,500,000
56,250,000

Debet
Kredit
Saldo Awal
-
Piutang 31 Mei 16
38,437,500
Piutang 31 Mei 16
42,708,333
153,750,000
170,833,333
192,187,500
213,541,667
192,187,500
213,541,667
153,750,000
170,833,351
21,125,000
25,350,000
208,333,333
250,000,001
104,166,667
125,000,001
79,687,500
53,125,000
93,750,000
93,750,000
127,604,167
127,604,167
34,583,333
33,200,000
34,583,333
33,200,000
1,434,145,833
1,552,687,520
Terima Juni 16
Pend Bunga Hari Piutang Piutang 31 Juni 16

Piutang 31 Mei 16
91,145,833
yang jatuh tempo di Bulan Januari 2016
nga per 30 April 2016

127,604,167
Jurnal Balik Saldo Awal
Saldo Awal
Acc Piut 31 Apr
173,075,000
225,000,000
197,800,000
27,200,000
18,750,000
37,500,000
56,250,000
ng 31 Mei 16
1.
FR
Kupon
Tgl Bunga
Tgl Beli
:
71
:
9%
: 15/9: 15/3
: 18 Pebruari 2016
Jurnal Waktu Beli
SBN (FR 71)

Piutang Bunga
5,237,500,000
197,800,000
Hutang PPh 23
Giro
Catatan
: ** Cara Hitung
Dibulatkan
Saldo
Awal piutang
Posisi Infut Ke Sistem
Hitung Manual
Saldo
Awal piutang
160/364*9/100*Rp.5000.000.000,-
PEBRUARI
Pendapatan
Penerimaan
Bunga
Bunga
0
7,200,000
PEBRUARI
Pendapatan
Penerimaan
Bunga
Bunga
0
15,000,000
**
375,000
5,434,925,000
197,802,198
197,800,000
MARET
Saldo Akhir
Saldo
Pendapatan
Penerimaan
Saldo Akhir
Piutang
Awal piutang
Bunga
Bunga
Piutang
205,000,000
205,000,000
38,750,000
225,000,000
18,750,000
MARET
Saldo Akhir
Saldo
Pendapatan
Penerimaan
Saldo Akhir
Piutang
Awal piutang
Bunga
Bunga
Piutang
212,800,000
212,800,000
37,500,000
225,000,000
25,300,000
No.
No. Perkiraan
Nama RDPT
NS Obligasi
Nominal
Urt
1 31500.001
BUMN Proferty
APLN 001
5,000,000,000
%
Deviden
10.75
Hari
Tahun
Tgl Terima
Deviden
360 26/1; 26/4; 26/7; 26/10

134,404,996

1 Jurnal Balik Saldo 31 Des 2015
Pendapatan
1,534,104,273
Piutang Bunga
2 Menjurnal Penerimaan Bunga yang jatuh tempo di Bulan Januari 2016
Giro
519,250,000
Pendapt Bunga
Piutang Bunga
2,015,541,773
Pendapt Bunga

Debet
S. Audit
#REF!
Kredit
#REF!
Piu Akhir
2,015,541,773
#REF!
#REF!

Debet
JB Sl Awal
1,534,104,273
#REF!
Kredit
519,250,000
2,015,541,773
1,534,104,273
2,534,791,773
1,000,687,500

Debet
Bunga
519,250,000
519,250,000
519,250,000
Kredit
Debet/Kredit
Kredit
Koreksi Piutang 31 Des 15 Hari Piutang Piutang Bunga 31 Des 15
(38,849,440)
64
95,555,556
#REF!
di Bulan Januari 2016

519,250,000
2,015,541,773
Jurnal Terima bunga

Accr Piut Akhir Jan 16
Kredit
Terima Jan 16
-
Peb 2016
Debet
Debet
Pend Bunga
Hari Piutang Piutang 31 Jan 16
Piutang 31 Jan 16
44,791,667
65
97,048,611
###
#REF!
Terima Bunga
Peb 2016
###
Ledger Piutang Per 29 Peb

S. Awal
Piu Akhir
Ledger Penda Bunga Per 29 P

JB Sl Awal
Ledger Giro / Bank Per 29 P

Bunga
Peb 2016
Pend Bunga Hari
Piutang
Piutang
Peb 2016
Piut 29 Peb 2016
29 Peb 2016
###
5
###
###
Mrt 2016
Terima Bunga
Pend Bunga Hari
Mrt 2016 Mrt 2016
Piut
###
35

Jurnal Balik Saldo 31 Jan 2016
Pendapa
#REF!
Piutang Bun
#REF!

Pendapa
###
Piutang Bun
Menjurnal Penerimaan Bunga yang jatuh tempo di Bula

Giro
#REF!
Pendapt Bun
#REF!
2 Menjurnal Penerimaan Bunga yang ja

Giro
###
Pendapt Bun

Piutang Bu
#REF!
Pendapt Bun
#REF!
3 Accru Piutang Pendapatan Bunga per

Piutang Bu
###
Pendapt Bun
dger Piutang Per 29 Peb 2016

Debet
Kredit
#REF!
#REF! Jurnal Balik Saldo Awal
#REF!
#REF!
#REF!
#REF!
r Penda Bunga Per 29 Peb 2016

Debet
Kredit
#REF!
#REF! Jurnal Terima bunga
#REF! Accr Piut Akhir Jan 16
#REF!
#REF!
#REF!

Debet
Kredit
S. Awal
#REF!
###
Piu Akhir
###
#REF!
#REF!
###

Debet
Kredit
JB Sl Awal
###
###
###
###
###
###
er Giro / Bank Per 29 Peb 2016

Debet
Kredit
#REF!
#REF!
#REF!

Debet
Kredit
Bunga
###
###
###
016
Piutang
Piutang
29 Mrt 2016
29 Mrt 2016
###
###
Aprl 2016
Terima Bunga
Pend Bunga Hari
Piutang
Piutang
Aprl 2016 Aprl 2016
Piut 29 Aprl 2016
29 Aprl 2016
###
65
###
###
harus dibuat
Saldo 29 Peb 2016

1 Jurnal Balik Saldo 31 Maret 2016
Pendapa
#REF!
Piutang Bun
#REF!
#REF!
enerimaan Bunga yang jatuh tempo di Bula

###
g Pendapatan Bunga per 31 Januari 2016

###
Maret 2016
2 Menjurnal Penerimaan Bunga yang jatuh tempo di Bulan Ja

Giro
#REF!
Pendapt Bun
#REF!
Piutang Bu
#REF!
Pendapt Bun
#REF!

Debet
Kredit
S. Awal
#REF!
#REF! Jurnal Balik Saldo Awal
Piu Akhir
#REF!
#REF!
#REF!
31 Maret 2016
Jurnal Terima bunga

Accr Piut Akhir Jan 16
#REF!

Debet
Kredit
JB Sl Awal
#REF!
#REF! Jurnal Terima bunga
#REF! Accr Piut Akhir Jan 16
#REF!
#REF!
#REF!
1 Maret 2016

Debet
Kredit
Bunga
#REF!
#REF!
#REF!
Aprl 2016
g jatuh tempo di Bulan Januari 2016
per 31 Januari 2016
Saldo Awal

Kertas Kerja Pend Bunga Ikut Saldo Audit 2015

Diunggah oleh

Informasi Dokumen

Judul Asli

Hak Cipta

Format Tersedia

Bagikan dokumen Ini

Bagikan atau Tanam Dokumen

Opsi Berbagi

Apakah menurut Anda dokumen ini bermanfaat?

Apakah konten ini tidak pantas?

Hak Cipta:

Format Tersedia

Kertas Kerja Pend Bunga Ikut Saldo Audit 2015

Diunggah oleh

Hak Cipta:

Format Tersedia

No.

Agung Podomoro Land tahun 2011

Adira Multi Finance Berkel I Tahap III Th 2012

27/3; 27/6; 27/9; 27/12

Jurnal yang harus dibuat

Menjurnal Penerimaan Bunga yang jatuh tempo di Bulan Januari 2016

Ledger Piutang Per 31 Jan 2016

Ledger Penda Bunga Per 31 Jan 2016

Ledger Giro / Bank Per 31 Jan 2016

Piutang Bunga 31 Des 15

Jurnal yang harus dibuat

2 Menjurnal Penerimaan Bunga yang jatuh tempo di Bulan Januari 2016

3 Accru Piutang Pendapatan Bunga per 31 Januari 2016

Ledger Piutang Per 29 Peb 2016

Ledger Penda Bunga Per 29 Peb 2016

Ledger Giro / Bank Per 29 Peb 2016

Ledger Penda Bun

Ledger Giro / Ban

Jurnal yang harus dibuat

Jurnal yang harus dibuat

Menjurnal Penerimaan Bunga yang jatuh tempo di Bulan Januari 2016

2 Menjurnal Penerimaan Bunga y

Accru Piutang Pendapatan Bunga per 31 Januari 2016

3 Accru Piutang Pendapatan Bun

dger Piutang Per 31 Maret 2016

Ledger Piutang Per 30 April 201

2,100,882,051 Jurnal Balik Saldo Awal

er Penda Bunga Per 31 Maret 2016

Ledger Penda Bunga Per 30 April 2

er Giro / Bank Per 31 Maret 2016

Ledger Giro / Bank Per 30 April 20

Bunga yang jatuh tempo di Bulan Januari 2016

tan Bunga per 31 Januari 2016

1,652,736,217 Jurnal Balik Saldo Awal

Ledger Piutang Per 31 Jan 2016

Ledger Penda Bunga Per 31 Jan 2

Ledger Giro / Bank Per 31 Jan 20

15/1; 15/7 per 6 Bul

Piutang Bunga 31 Des 15

15/1; 15/7 per 6 Bul

15/1; 15/7 per 6 Bul

15/1; 15/7 per 6 Bul

15/1; 15/7 per 6 Bul

15/3; 15/9 per 6 Bul

15/3; 15/9 per 6 Bul

15/3; 15/9 per 6 Bul

15/4; 15/10 per 6 Bu

15/3; 15/09 per 6 Bulan

Jurnal Balik Saldo 31 Des 2015

Menjurnal Penerimaan Bunga yang jatuh tempo di Bulan Januari 2016

Ledger Piutang Per 31 Jan 2016

edger Penda Bunga Per 31 Jan 2016

Ledger Giro / Bank Per 31 Jan 2016

Ledger Piutang Per 29 Peb 2016

Ledger Penda Bunga Per 29 Peb 2

Ledger Giro / Bank Per 29 Peb 20

Menjurnal Penerimaan Bunga yang jatuh tempo di Bulan Januari 2016

1 Jurnal Balik Saldo 31 Peb 2016

Accru Piutang Pendapatan Bunga saat pembelian 18 Pebruari 2016

2 Menjurnal Penerimaan Bunga yang

Jurnal Balik Saldo 31 Jan 2016

3 Accru Piutang Pendapatan Bunga p

Accru Piutang Pendapatan Bunga per 29 Pebruari 2016