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Jurnal yang diperlukan

1. Jurnal Investasi (Metode Equity dan Metode Cost)
Tanggal Keterangan Debet
Jan-01 Investasi pd shm PT. Sadewa Rp24,000,000.00
Kas
Hutang Wesel

Perhitungan:
Hak kontrol = (2.000 lbr/2.500 lbr) x 100 % = 80%
Harga Pokok /Investasi Rp24,000,000.00
Nilai Buku Aktiva Bersih PT Sadewa:
= (Total Aktiva - Utang) x 80 %
= (50.000.000 -7.000.000 ) x 80 % Rp34,400,000.00
KNBDHP* -Rp10,400,000.00

*hapus salah satu

 Kredit

Rp10,000,000.00
Rp14,000,000.00
KKPLKG Metode Equity dan Metode Cost

Eliminasi
Akun Induk (PT Bhima) Anak (PT Sadewa)
Debet
Kas Rp5,000,000 Rp8,000,000
Piutang Dagang Rp15,000,000 Rp10,000,000
Persediaan Rp20,000,000 Rp12,000,000
Aktiva Tetap (bersih) Rp21,000,000 Rp20,000,000
Investasi pada PT. Sadewa Rp24,000,000
Eliminasi Modal Saham PT. Sadewa
Eliminasi Agio Saham PT. Sadewa
Eliminasi LYD PT. Sadewa

Total Aset Rp85,000,000 Rp50,000,000

Hutang Dagang Rp10,000,000 Rp7,000,000

KNBDHP
Modal Saham PT. Bhima Rp40,000,000
Agio Saham PT. Bhima Rp20,000,000
LYD PT. Bhima Rp15,000,000
Modal Saham PT. Sadewa Rp25,000,000
Eliminasi Modal Saham PT. Sadewa Rp20,000,000
Hak Minority PT. Sadewa
Agio Saham PT. Sadewa Rp8,000,000
Eliminasi Modal Saham PT. Sadewa Rp6,400,000
Hak Minority PT. Sadewa
LYD PT. Sadewa Rp10,000,000
Eliminasi Modal Saham PT. Sadewa Rp8,000,000
Hak Minority PT. Sadewa

Total Hutang dan Modal Rp85,000,000 Rp50,000,000 Rp34,400,000

Jurnal Eliminasi
Modal Saham PT. Sadewa Rp20,000,000
Agio Saham PT. Sadewa Rp6,400,000
LYD PT. Sadewa Rp8,000,000
Investasi pada Saham PT. Sadewa Rp24,000,000
KNBDHP Rp10,400,000
Eliminasi Neraca Gabungan
Kredit Debet Kredit

Rp20,000,000
Rp6,400,000
Rp8,000,000

Rp111,000,000

Rp17,000,000
Rp10,400,000
Rp40,000,000
Rp20,000,000
Rp15,000,000

Rp5,000,000

Rp1,600,000

Rp2,000,000

34,400,000 111,000,000 Rp111,000,000

 PT Bhima dan PT Sadewa
Neraca Gabungan
per 1 Januari 2020

Keterangan Jumlah Keterangan

Kas Rp13,000,000.00 Hutang Dagang
Piutang Dagang Rp25,000,000.00 KNBDHP
Persediaan Rp32,000,000.00 Hak Induk
Aktiva Tetap (bersih) Rp41,000,000.00 Modal Saham
Agio Saham
LYD
Hak Minority
Modal Saham
Agio Saham
LYD

Jumlah Rp111,000,000.00 Jumlah

 Jumlah
Rp17,000,000.00
Rp10,400,000.00

Rp40,000,000
Rp20,000,000
Rp15,000,000

Rp5,000,000.00
Rp1,600,000.00
Rp2,000,000.00

Rp111,000,000.00
 Laporan Laba Rugi
Periode yang Berakhir 30 Juni 2020

Keterangan PT Bhima PT Sadewa

Penjualan Rp41,000,000 Rp32,000,000
Persediaan Awal Rp20,000,000 Rp12,000,000
Pembelian Rp20,000,000 Rp15,000,000
Persediaan Akhir -Rp18,000,000 -Rp13,000,000
HPP Rp22,000,000 Rp14,000,000
Laba Kotor Rp19,000,000 Rp18,000,000
Biaya Operasi Rp8,000,000 Rp8,000,000
Laba Bersih Rp11,000,000 Rp10,000,000

Laporan Perubahan LYD

Periode yang Berakhir 30 Juni 2020

Keterangan PT Bhima PT Sadewa

LYD Awal Rp15,000,000.00 Rp10,000,000.00
Laba Rp11,000,000.00 Rp10,000,000.00
LYD 30 Juni 2020 Rp26,000,000.00 Rp20,000,000.00

Hak kontrol = 80 %
Hak Induk atas Laba Anak = 80 % x Rp 10.000.000 = Rp 8.000.000
Hak Induk atas Deviden Anak = 80 % x Rp 5.000.000 =Rp 4.000.000

Jurnal Pengakuan Laba dan Deviden Anak

Saat Pengakuan Laba Anak
Metode Equity
Investasi Saham PT. Sadewa Rp8,000,000
Laba PT. Sadewa Rp8,000,000

Metode Cost
Tidak dicatat

Saat Pengakuan Piutang Deviden Anak

Metode Equity
Piutang Deviden PT. Sadewa Rp4,000,000
Investasi Saham PT. Sadewa Rp4,000,000

Metode Cost
Piutang Deviden PT. Sadewa Rp4,000,000
Pendepatan Deviden Rp4,000,000
 Laporan Perubahan Posisi LYD
Periode yang Berakhir 30 Juni 2020

Metode Equity
Keterangan PT Bhima PT Sadewa
LYD 30 Juni 2020 Rp26,000,000 Rp20,000,000
Labat PT. Sadewa Rp8,000,000
Deviden Sendiri -Rp10,000,000 -Rp5,000,000
LYD di Neraca Rp24,000,000 Rp15,000,000

Metode Cost
Keterangan PT Bhima PT Sadewa
LYD 30 Juni 2020 Rp26,000,000 Rp20,000,000
Deviden PT. Sadewa Rp4,000,000
Deviden Sendiri -Rp10,000,000 -Rp5,000,000
LYD di Neraca Rp20,000,000 Rp15,000,000
 Laporan Laba Rugi Diperbandingkan
Periode yang Berakhir 30 Juni 2020

Metode Equity Metode Cost

Keterangan
PT Bhima PT Sadewa PT Bhima PT Sadewa
Penjualan Rp41,000,000 Rp32,000,000 Rp41,000,000 Rp32,000,000
Persediaan Rp20,000,000 Rp12,000,000 Rp20,000,000 Rp12,000,000
pembelian Rp20,000,000 Rp15,000,000 Rp20,000,000 Rp15,000,000
Persediaan Akhir -Rp18,000,000 -Rp13,000,000 -Rp18,000,000 -Rp13,000,000
HPP Rp22,000,000 Rp14,000,000 Rp22,000,000 Rp14,000,000
Laba Kotor Rp19,000,000 Rp18,000,000 Rp19,000,000 Rp18,000,000
Biaya Operasi -Rp8,000,000 -Rp8,000,000 -Rp8,000,000 -Rp8,000,000
Laba Bersih Rp11,000,000 Rp10,000,000 Rp11,000,000 Rp10,000,000
Laba dari PT. Sadewa Rp8,000,000
Deviden PT. Sadewa Rp4,000,000
Laba Bersih Akhir Rp19,000,000 Rp10,000,000 Rp15,000,000 Rp10,000,000

Laporan Neraca Diperbandingkan

Periode yang Berakhir 30 Juni 2020

Metode Equity Metode Cost

Keterangan
PT Bhima PT Sadewa PT Bhima PT Sadewa
Kas Rp5,000,000 Rp8,000,000 Rp5,000,000 Rp8,000,000
Piutang Dagang Rp15,000,000 Rp10,000,000 Rp15,000,000 Rp10,000,000
Persediaan Rp20,000,000 Rp12,000,000 Rp20,000,000 Rp12,000,000
Aktiva Tetap (bersih) Rp21,000,000 Rp20,000,000 Rp21,000,000 Rp20,000,000
Investasi Saham PT. Sadewa Rp28,000,000 Rp24,000,000
Piutang Deviden Rp8,000,000 Rp8,000,000
Jumlah Rp97,000,000 Rp50,000,000 Rp93,000,000 Rp50,000,000
Hutang Dagang Rp3,000,000 Rp4,000,000 Rp3,000,000 Rp4,000,000
KNBDHP Rp10,400,000 Rp10,400,000 Rp10,400,000 Rp10,400,000
Modal Saham PT. Bhima Rp40,000,000 Rp25,000,000 Rp40,000,000 Rp25,000,000
Agio Saham PT. Bhima Rp20,000,000 Rp8,000,000 Rp20,000,000 Rp8,000,000
Hutang Deviden Rp10,000,000 Rp5,000,000 Rp10,000,000 Rp5,000,000
LYD PT. Bhima Rp24,000,000 Rp15,000,000 Rp20,000,000 Rp15,000,000
Jumlah Rp107,400,000 Rp67,400,000 Rp103,400,000 Rp67,400,000

Perhitungan Kas PT Bhima PT Sadewa

Saldo awal Rp15,000,000 Rp8,000,000
Pembelian saham Pt Sadewa -Rp10,000,000
Penerimaan piutang Rp11,000,000 Rp6,000,000
Penjualan tunai Rp41,000,000 Rp32,000,000
Pelunasan hutang dagang -Rp7,000,000 -Rp3,000,000
Pembelian tunai Rp20,000,000 Rp15,000,000
biaya operasi -Rp8,000,000 -Rp8,000,000
Saldo akhir Rp62,000,000 Rp50,000,000

Perhitungan Piutang PT Bhima PT Sadewa

Piutang awal Rp15,000,000 Rp10,000,000
Penerimaan piutang -Rp11,000,000 -Rp6,000,000
saldo akhir Rp4,000,000 Rp4,000,000
Perhitungan Investasi Saham Metode Equity Metode Cost
Jurnal investasi awal Jan 1 Rp24,000,000 Rp24,000,000
Laba dari PT Sadewa Rp8,000,000
Piutang deviden -Rp8,000,000
Saldo Akhir Rp24,000,000

Perhitungan LYD Metode Equity Metode Cost

Saldo akhir Laporan Perubahan
Posisi LYD Rp24,000,000 Rp20,000,000

Perhitungan Hutang Dagang PT Bhima PT Sadewa

Sadlo Awal Rp10,000,000 Rp7,000,000
Pelunasan hutang dagang -Rp7,000,000 -Rp3,000,000
Saldo akhir Rp3,000,000 Rp4,000,000
Kertas Kerja Laporan Laba Rugi Gabungan (Metode Equity)

Induk (PT Anak (PT Eliminasi Laba Rugi Gabungan

Akun
Bhima) Sadewa) Debet Kredit Debet
Penjualan Rp41,000,000 Rp32,000,000
HPP -Rp22,000,000 -Rp14,000,000 Rp36,000,000
Biaya Operasi Rp8,000,000 Rp8,000,000 Rp16,000,000
Laba PT. Sadewa Rp8,000,000 Rp8,000,000
Laba Bersih Rp19,000,000 Rp10,000,000 Rp21,000,000
LYD untuk Induk Rp8,000,000
Jumlah Rp54,000,000 Rp36,000,000 Rp8,000,000 Rp8,000,000 Rp73,000,000

Kertas Kerja Laporan Laba Rugi Gabungan (Cost)

Induk (PT Anak (PT Eliminasi Laba Rugi Gabungan

Akun
Bhima) Sadewa) Debet Kredit Debet
Penjualan Rp41,000,000 Rp32,000,000
HPP -Rp22,000,000 -Rp14,000,000 Rp36,000,000
Biaya Operasi -Rp8,000,000 -Rp8,000,000 Rp16,000,000
Deviden PT. Sadewa Rp4,000,000 Rp4,000,000
Laba Bersih Rp15,000,000 Rp10,000,000 Rp21,000,000
LYD Untuk Induk Rp4,000,000
Jumlah Rp30,000,000 Rp20,000,000 Rp4,000,000 Rp4,000,000 Rp73,000,000
Laba Rugi Gabungan
Kredit
Rp73,000,000

Rp73,000,000

Laba Rugi Gabungan

Kredit
Rp73,000,000

Rp73,000,000
Kertas Kerja Neraca Gabungan (Metode Equity)

Induk (PT Anak (PT Eliminasi Neraca Gabungan

Akun
Bhima) Sadewa) Debet Kredit Debet
Piutang Deviden Rp4,000,000 Rp4,000,000
Investasi Saham PT. Sadewa Rp24,000,000
Eliminasi Saham PT. Sadewa Rp20,000,000
Eliminasi Agio Saham PT. Sadewa Rp6,400,000
Eliminasi LYD PT. Sadewa Rp8,000,000

Total Aset Rp28,000,000 Rp38,400,000

Hutang Deviden Rp10,000,000 Rp5,000,000 Rp4,000,000
KNBDHP
Modal Saham Rp40,000,000 Rp25,000,000
Eliminasi Saham PT. Sadewa (80%) Rp20,000,000
Hak Minority (20%)
Agio Saham Rp20,000,000 Rp8,000,000
Eliminasi Saham PT. Sadewa (80%) Rp6,400,000
Hak Minority (20%)
LYD Rp15,000,000 Rp10,000,000
Eliminasi Saham PT. Sadewa (80% x 100) Rp8,000,000
Hak Minority (20% x 120)

Total Hutang dan Modal Rp85,000,000 Rp48,000,000 Rp38,400,000

Kertas Kerja Neraca Gabungan (Metode Cost)

Induk (PT Anak (PT Eliminasi Neraca Gabungan

Akun
Bhima) Sadewa) Debet Kredit Debet
Piutang Deviden Rp4,000,000 Rp4,000,000
Investasi Saham PT. Sadewa Rp24,000,000
Eliminasi Saham PT. Sadewa Rp20,000,000
Eliminasi Agio Saham PT. Sadewa Rp6,400,000
Eliminasi LYD PT. Sadewa Rp8,000,000

Total Aset Rp28,000,000 Rp38,400,000

Hutang Deviden Rp10,000,000 Rp5,000,000 Rp4,000,000

Modal Saham Rp40,000,000 Rp25,000,000
Eliminasi Saham PT. Sadewa (80%) Rp20,000,000
Hak Minority (20%)
Agio Saham Rp20,000,000 Rp8,000,000
Eliminasi Saham PT. Sadewa (80%) Rp6,400,000
Hak Minority (20%)
LYD Rp15,000,000 Rp10,000,000
Eliminasi Saham PT. Sadewa (80% x 100)
Hak Minority (20% x 120)
LYD Untuk Induk (80% x (10.000.000-
5.000.000)

Total Hutang dan Modal Rp85,000,000 Rp48,000,000 Rp30,400,000

Neraca Gabungan
Kredit

Rp11,000,000
Rp10,400,000
Rp40,000,000

Rp5,000,000
Rp20,000,000

Rp1,600,000
Rp15,000,000

Rp2,000,000

Rp105,000,000
Neraca Gabungan
Kredit

Rp15,000,000
Rp40,000,000

Rp5,000,000
Rp20,000,000

Rp1,600,000
Rp15,000,000

Rp2,000,000

Rp4,000,000

Rp96,600,000
 PT Bhima dan PT Sadewa
Neraca Gabungan
per 30 Juni 2020

Keterangan Metode Equity Metode Cost Keterangan Metode Equity

Kas Rp112,000,000 Rp112,000,000 Hutang Dagang Rp7,000,000
Piutang Rp8,000,000 Rp8,000,000 Hutag Deviden Rp15,000,000
Persediaan Rp18,000,000 Rp18,000,000 Hak Kontrol
Aktiva Tetap (bersih) Rp21,000,000 Rp21,000,000 Modal Saham Rp40,000,000
Agio Saham Rp20,000,000
LYD Rp19,000,000
Hak Minority
Modal Saham Rp10,000,000
Agio Saham Rp16,000,000
LYD Rp4,000,000

Jumlah Rp159,000,000 Rp159,000,000 Jumlah Rp131,000,000

 Metode Cost
Rp7,000,000
Rp15,000,000

Rp40,000,000
Rp20,000,000
15.000.000 + 4.000.000

Rp10,000,000
Rp16,000,000
Rp4,000,000

Rp131,000,000