BUKU KAS

PT DWI ANGKASA
PERIODE : SESSI 1

TANGGAL JUAL BELI

NO. KETERANGAN KURS (Rp.) DEBET (Rp.) KREDIT (Rp.) SALDO (Rp.)
TRANSAKSI VOLUME NILAI VOLUME NILAI
Saldo Awal Rp 500,000,000 Rp 500,000,000
1 30-Nov-20 Beli BBRI Rp 4,090 2000 Rp 8,180,000 Rp 8,180,000 Rp 491,820,000
2 30-Nov-20 Beli SMGR Rp 11,700 2000 Rp 23,400,000 Rp 23,400,000 Rp 468,420,000
3 30-Nov-20 Beli UNVR Rp 7,725 2000 Rp 15,450,000 Rp 15,450,000 Rp 452,970,000
4 30-Nov-20 Beli INDF Rp 7,100 2000 Rp 14,200,000 Rp 14,200,000 Rp 438,770,000
5 30-Nov-20 Beli TLKM Rp 3,230 2000 Rp 6,460,000 Rp 6,460,000 Rp 432,310,000
6 2-Dec-20 Beli BBRI Rp 4,300 2000 Rp 8,600,000 Rp 8,600,000 Rp 423,710,000
7 2-Dec-20 Beli UNVR Rp 7,650 3500 Rp 26,775,000 Rp 26,775,000 Rp 396,935,000
8 2-Dec-20 Beli TLKM Rp 3,250 3000 Rp 9,750,000 Rp 9,750,000 Rp 387,185,000
9 4-Dec-20 Beli SMGR Rp 11,675 4500 Rp 52,537,500 Rp 52,537,500 Rp 334,647,500
10 4-Dec-20 Beli INDF Rp 7,025 2500 Rp 17,562,500 Rp 17,562,500 Rp 317,085,000
11 7-Dec-20 Beli UNVR Rp 7,675 3000 Rp 23,025,000 Rp 23,025,000 Rp 294,060,000
12 9-Dec-20 Beli SMGR Rp 11,575 4500 Rp 52,087,500 Rp 52,087,500 Rp 241,972,500
13 10-Dec-20 Beli TLKM Rp 3,260 4000 Rp 13,040,000 Rp 13,040,000 Rp 228,932,500
14 11-Dec-20 Beli BBRI Rp 4,280 3000 Rp 12,840,000 Rp 12,840,000 Rp 216,092,500
15 11-Dec-20 Beli SMGR Rp 11,475 5500 Rp 63,112,500 Rp 63,112,500 Rp 152,980,000
16 11-Dec-20 Beli UNVR Rp 7,475 4000 Rp 29,900,000 Rp 29,900,000 Rp 123,080,000
17 17-Dec-20 Beli UNVR Rp 7,425 4000 Rp 29,700,000 Rp 29,700,000 Rp 93,380,000
18 17-Dec-20 Beli INDF Rp 6,850 2500 Rp 17,125,000 Rp 17,125,000 Rp 76,255,000
19 17-Dec-20 Jual BBRI Rp 4,360 6800 Rp 29,648,000 Rp 29,648,000 Rp 105,903,000
20 17-Dec-20 Jual SMGR Rp 13,000 16300 Rp 211,900,000 Rp 211,900,000 Rp 317,803,000
21 18-Dec-20 Beli TLKM Rp 3,510 4000 Rp 14,040,000 Rp 14,040,000 Rp 303,763,000
22 21-Dec-20 Jual UNVR Rp 7,700 16300 Rp 125,510,000 Rp 125,510,000 Rp 429,273,000
23 21-Dec-20 Jual TLKM Rp 3,610 12800 Rp 46,208,000 Rp 46,208,000 Rp 475,481,000
24 22-Dec-20 Jual INDF Rp 7,075 7000 Rp 49,525,000 Rp 49,525,000 Rp 525,006,000
TOTAL 59200 Rp 462,791,000 60000 Rp 437,785,000 Rp 462,791,000 Rp 437,785,000 Rp 525,006,000

DEBET KREDIT
Fee Transaksi Rp 900,576,000 x 0,04 = Rp 36,023,040 Rp 488,982,960
Bunga 70 % x Rp 525,006,000 / 360 = Rp 1,020,845 Rp 490,003,805
Pajak 15 % x Rp 1,020,845 = Rp 153,127 Rp 489,850,678
 BUKU SAHAM
PT. DWI ANGKASA
PERIODE : SESSI I

Nama Saham : Bank Rakyat Indonesia (Persero) Tbk.

Kode Saham : BBRI

Transaksi Saldo
Tanggal
No Keterangan Jual Beli Kurs Saham
Transaksi
(Unit) (Unit) (Rp) (Unit)
1 30-Nov-19 Beli BBRI 2000 Rp 4,090 2000
2 2-Dec-20 Beli BBRI 2000 Rp 4,300 4000
3 11-Dec-20 Beli BBRI 3000 Rp 4,280 7000
4 17-Dec-20 Jual BBRI 6800 Rp 4,360 200
Total 6800 7000

Total Penjualan Rp 29,648,000

Total Pembelian Rp 29,620,000 -
Profit Rp 28,000

BUKU SAHAM
PT. DWI ANGKASA
PERIODE : SESSI I

Nama Saham : Semen Indonesia (Persero) Tbk.

Kode Saham : SMGR

Transaksi Saldo
Tanggal
No Keterangan Jual Beli Kurs Saham
Transaksi
(Unit) (Unit) (Rp) (Unit)
1 30-Nov-19 Beli SMGR 2000 Rp 11,700 2000
2 4-Dec-20 Beli SMGR 4500 Rp 11,675 6500
3 9-Dec-20 Beli SMGR 4500 Rp 11,575 11000
4 11-Dec-20 Beli SMGR 5500 Rp 11,475 16500
5 17-Dec-20 Jual SMGR 16300 Rp 13,000 200
Total 16300 16500

Total Penjualan Rp 211,900,000

Total Pembelian Rp 191,137,500 -
Profit Rp 20,762,500

BUKU SAHAM
 PT. DWI ANGKASA
PERIODE : SESSI I

Nama Saham : Unilever Indonesia (Persero) Tbk.

Kode Saham : UNVR

Transaksi Saldo
Tanggal
No Keterangan Jual Beli Kurs Saham
Transaksi
(Unit) (Unit) (Rp) (Unit)
1 30-Nov-19 Beli UNVR 2000 Rp 7,725 2000
2 2-Dec-20 Beli UNVR 3500 Rp 7,650 5500
3 7-Dec-20 Beli UNVR 3000 Rp 7,675 8500
4 11-Dec-20 Beli UNVR 4000 Rp 7,475 12500
5 17-Dec-20 Beli UNVR 4000 Rp 7,425 16500
6 21-Dec-20 Jual UNVR 16300 Rp 7,700 200
Total 16300 16500

Total Penjualan Rp 125,510,000

Total Pembelian Rp 124,850,000 -
Profit Rp 660,000

BUKU SAHAM
PT. DWI ANGKASA
PERIODE : SESSI I

Nama Saham : Indofood (Persero) Tbk.

Kode Saham : INDF

Transaksi Saldo
Tanggal
No Keterangan Jual Beli Kurs Saham
Transaksi
(Unit) (Unit) (Rp) (Unit)
1 30-Nov-19 Beli INDF 2000 Rp 7,100 2000
2 4-Dec-20 Beli INDF 2500 Rp 7,025 4500
3 17-Dec-20 Beli INDF 2500 Rp 6,850 7000
4 22-Dec-20 Jual INDF 7000 Rp 7,075 0
Total 7000 7000

Total Penjualan Rp 49,525,000

Total Pembelian Rp 48,887,500 -
Profit Rp 637,500

BUKU SAHAM
PT. DWI ANGKASA
 PERIODE : SESSI I

Nama Saham : Telkom Indonesia (Persero) Tbk.

Kode Saham : TLKM

Transaksi Saldo
Tanggal
No Keterangan Jual Beli Kurs Saham
Transaksi
(Unit) (Unit) (Rp) (Unit)
1 30-Nov-19 Beli TLKM 2000 Rp 3,230 2000
2 4-Dec-20 Beli TLKM 3000 Rp 3,250 5000
3 10-Dec-20 Beli TLKM 4000 Rp 3,260 9000
4 18-Dec-20 Beli TLKM 4000 Rp 3,510 13000
5 21-Dec-20 Jual TLKM 12800 Rp 3,610 200
Total 12800 13000

Total Penjualan Rp 46,208,000

Total Pembelian Rp 43,290,000 -
Profit Rp 2,918,000

1 Satuan Perdagangan 1 Lot = 100 Unit/saham

2 Transaksi harus dilakukan Minimal 20x
3 Transaction fee = 0,04 % x Total Jual Beli Saham
4 Denda Short selling 0,25 %
5 Denda Margin trading 0,25 %
6 Denda Frekwensi Rp. 10.000,-

~ Portofolio
1 Dana yang dimiliki Rp 500.000.000,-
2 Mempunyai 5 macam saham masing-masing memiliki 20 lot
a. BBRI : Bank Rakyat Indonesia (Persero) Tbk.
b. SMGR : Semen Indonesia (Persero) Tbk.
c. UNVR : Unilever Indonesia Tbk.
d. INDF : Indofood Sukses Makmur Tbk.
e. TLKM : Telekomunikasi Indonesia (Persero) Tbk.
 PORTOFOLIO INVESTASI
PT. DWI ANGKASA
Periode Desember 2020
Keterangan Unit
PEMBELIAN
Bank Rakyat Indonesia (Persero) Tbk. (BBRI) 7000
Semen Indonesia (Persero) Tbk. (SMGR) 16500
Unilever Indonesia Tbk. (UNVR) 16500
Indofood Sukses Makmur Tbk. (INDF) 7000
Telekomunikasi Indonesia (Persero) Tbk. (TLKM) 13000
JUMLAH PEMBELIAN
PENJUALAN
Bank Rakyat Indonesia (Persero) Tbk. (BBRI) 6800
Semen Indonesia (Persero) Tbk. (SMGR) 16300
Unilever Indonesia Tbk. (UNVR) 16300
Indofood Sukses Makmur Tbk. (INDF) 7000
Telekomunikasi Indonesia (Persero) Tbk. (TLKM) 12800
JUMLAH PENJUALAN
PERSEDIAAN AKHIR
VESTASI
KASA
r 2020
Nilai Saldo

Rp 29,620,000
Rp 191,137,500
Rp 124,850,000
Rp 48,887,500
Rp 43,290,000
Rp 437,785,000

Rp 29,648,000
Rp 211,900,000
Rp 125,510,000
Rp 49,525,000
Rp 46,208,000
Rp 462,791,000
Rp 25,006,000
 IKHTISAR PERHITUNGAN LABA RUGI
PT. DWI ANGKASA
Periode Desember 2020
KETERANGAN SALDO
Penjualan Rp 462,791,000
Harga Pokok Penjualan Rp 25,006,000
Laba Rugi Kotor Rp 437,785,000
Pendapatan :
Dividen
Biaya :
Biaya Transaksi Rp 360,023,040
Total Biaya Rp (360,023,040)
Laba / Rugi Bersih Rp 77,761,960
 IKHTISAR PERHITUNGAN NILAI INVESTASI
PT. DWI ANGKASA
Periode Desember 2020
Keterangan Saldo
Persediaan Awal
Pembelian Rp 437,785,000
Barang Siap Untuk Dijual Rp 462,791,000
Saldo Akhir Kas Rp 525,006,000
Total Investasi Rp 987,797,000

Return On Investment (ROI) = Laba Rugi

X 100%
Nilai Investasi

Return On Investment (ROI) = Rp 77,761,960

X100%
Rp 987,797,000

Return On Investment (ROI) = 8%