12%
1 3,500,000.00 3,216,286.57
2 3,500,000.00 3,199,263.77
3 3,500,000.00 3,181,219.59
4 3,500,000.00 3,162,092.77
5 3,500,000.00 3,141,818.33
6 3,500,000.00 3,120,327.43
3. Jurnal
AJP
31-Dec-17 Beban Bunga Obligasi 3,800,736.23
Utang Bunga Obligasi
Agio Obligasi
AJP
31-Dec-18 Beban Bunga Obligasi 3,837,907.23
Utang Bunga Obligasi
Agio Obligasi
4 1-Jan-19 Hutang Bunga Obligasi 3,500,000.00
Agio Obligasi 337,907.23
Kas
AJP
31-Dec-19 Beban Bunga Obligasi 3,879,672.57
Utang Bunga Obligasi
Agio Obligasi
NO 04
Harga Jual Obligasi : 1,000,000,000.00
NO 05
1. Harga Jual Obligasi : 50,000,000.00
bunga efektif 24%
1-Jan-18 Kas 45,757,500.00
Disagio 4,242,500.00
Hutang Obligasi
SOAL 06
Obligasi 50,000,000.00 dijual setiap tgl 31 Des
Periode 5 Disagio di amortisasikan dengan metode garis lurus
tgl obligasi 1-Jan-98
3. AJP 2018
Beban Bunga Obligasi 2,136,999.93
Disagio Obligasi 286,363.98
Utang Bunga Obligasi
AJP 2019
Beban Bunga Obligasi 2,136,999.93
Disagio Obligasi 286,363.98
Utang Bunga Obligasi
PVOA: 2.86363976154804
Nilai Sekarang Pembayaran Bunga : 30,068,217.50
Disagio : 1,431,819.88
SOAL 07
1.
1-May-18 23,600,987.38
1-Jun-18 23,316.88 23,577,670.50
1-Jan-19 139,901.26 23,437,769.24
1-Jun-19 139,901.26 23,297,867.97
3. Jurnal 2018
Beban Bunga 2,338,173.42
Utang Bunga
Jurnal 2019
Beban Bunga 4,676,346.84
Utang Bunga
Beban Bunga 46,633.75
Diskonto Obligasi
NO 08
Jurnal 2018
Beban Bunga 9,000,000.00
Utang Bunga
Jurnal 2019
Beban Bunga 9,000,000.00
Utang Bunga
NO 09
1. Jurnal Penjualan Obligasi
Kas 9,263,991.29
Disagio 736,008.71
Hutang Obligasi
2. Bunga Efektif per Periode 0.06
5. Tabel Amortisasi :
Bunga Efektif {C}
Periode {A} Bunga Dibayarkan {B} bunga pasar% * Nilai
Buku
1-Jan-18
6.00% 30-Jun-18 500,000.00 555,839.48
6.00% 31-Dec-18 500,000.00 559,189.85
6.00% 30-Jun-19 500,000.00 562,741.24
6.00% 31-Dec-19 500,000.00 566,505.71
6.00% 30-Jun-20 500,000.00 570,496.05
6.00% 31-Dec-20 500,000.00 574,725.82
6.00% 30-Jun-21 500,000.00 579,209.37
6.00% 31-Dec-21 500,000.00 583,961.93
6.00% 30-Jun-22 500,000.00 588,999.64
6.00% 31-Dec-22 500,000.00 594,339.62
NO 10
obligasi 25,000,000,000.00 nilai buku obligasi
periode 10 agio belum di amortisasi
harga penarikan 25,250,000,000.00 kerugian
bunga ob 2,250,000,000.00
premi/agio 25,000,000.00
1. Jurnal Penjualan
1-Mar-18 Kas 25,725,000,000.00
Utang Obligasi
Agio Obligasi
NO 11
Obligasi 20,000,000.00 nilai buku obligasi
Periode 10 Disagio belum di amortisas
harga penarikan 19,500,000.00 kerugian
bunga ob 3,600,000.00
Disagio 1,755,590.60
1. Harga Jual Obligasi : 18,244,409.40
NO 12
Obligasi 10,000,000.00 nilai buku obligasi
Periode 5 agio belum di amortisasi
harga penarikan 10,500,000.00 kerugian
bunga ob 1,800,000.00 Bunga Efektif:
Agio 100,000.00
Kas 10,469,694.00
BB Hutang Obligasi
BB
Agio obligasi
Kas 10,652,284.00
Hutang Obligasi
CC Agio obligasi
Kas 10,807,020.00
Hutang Obligasi
DD Agio obligasi
Kas 10,938,150.00
Hutang Obligasi
EE Agio obligasi
2.
Tabel Amortisasi Premium Bunga Efektif :
Bunga Efektif {C}
Periode {A} Bunga Dibayarkan {B} bunga pasar% * Nilai
BB Buku
1-Jan-18
16% 31-Dec-18 1,800,000.00 1,682,523.94
16% 31-Dec-19 1,800,000.00 1,663,248.35
3. Jurnal
31 Des 19 Beban Bunga Hutan 10,000,000.00
Premium obligasi 254,227.71
Hutang Obligasi
4. Pelunasan
1-Jan-19 Hutang Obligasi 10,000,000.00
Kas
1-Jan-20 Hutang Obligasi 10,000,000.00
Kas
Kas
NO 13
1. Jurnal Pembelian
1-Jul-18 Tanah 300,000,000.00
Hutang wesel
Kas
4. AJP
Beban Wesel 11,800,000.00
Utang wesel
Biaya bunga
NO 14
1. Jurnal Pembelian
Kendaraan 50,000,000.00
Hutang wesel
Kas
2.
Per Bulan {A} Angsuran {B}
1 146,662.08
2 146,662.08
3 146,662.08
4 146,662.08
5 146,662.08
6 146,662.08
7 146,662.08
8 146,662.08
9 146,662.08
10 146,662.08
11 146,662.08
12 146,662.08
Total 1,759,945.00
53,604,776.20
283,713.43 53,321,062.77
300,736.23 53,020,326.54
318,780.41 52,701,546.13
337,907.23 52,363,638.90
358,181.67 52,005,457.24
379,672.57 51,625,784.67
50,000,000.00
3,604,776.20
3,783,713.43
3,500,000.00
300,736.23
3,800,736.23
3,818,780.41
3,500,000.00
337,907.23
3,837,907.23
3,858,181.67
3,500,000.00
379,672.57
3,879,672.57
102,500,000.00
150,000,000.00
200,000,000.00
315,000,000.00
50,000,000.00
5,250,000.00
240,900.00
5,250,000.00
240,900.00
5,250,000.00
240,900.00
5,250,000.00
240,900.00
5,250,000.00
240,900.00
5,250,000.00
240,900.00
5,250,000.00
240,900.00
5,250,000.00
240,900.00
5,250,000.00
240,900.00
5,250,000.00
240,900.00
5,250,000.00
240,900.00
5,250,000.00
240,900.00
50,000,000.00
4,812,400.00
5,250,000.00
5,250,000.00
5,250,000.00
5,250,000.00
5,250,000.00
5,250,000.00
5,250,000.00
5,250,000.00
5,250,000.00
5,250,000.00
5,250,000.00
5,250,000.00
2,136,999.93
2,136,999.93
2,423,363.90
2,423,363.90
ga pasar%)^(-periode))/bunga pasar%
22% -1%
= 48,568,180.12
Bunga-Bunga pasar%*Nominal*(1-(1+bunga pasar%)^(-periode))/bun
PVIF: 0.388814553519975
Nilai sekarang dari nilai Pokok Obligasi : = 9,720,363.84
PVOA: 6.1691660170991
Nilai Sekarang Pembayaran Bunga : = 13,880,623.54
4,676,346.84
46,633.75
9,000,000.00
2,195,482.78
9,000,000.00
2,458,940.71
10,000,000.00
Rumus Nilai Buku/Nilai wajar obligasi:
Err:509
(0.01) (736,008.71) - 10,000,000.00
9,263,991.29
55,839.48 9,319,830.77
59,189.85 9,379,020.62
62,741.24 9,441,761.86
66,505.71 9,508,267.57
70,496.05 9,578,763.62
74,725.82 9,653,489.44
79,209.37 9,732,698.81
83,961.93 9,816,660.73
88,999.64 9,905,660.38
94,339.62 10,000,000.00
25,100,000,000.00
100,000,000.00
150,000,000.00
25,000,000,000.00
725,000,000.00
1,548,333,333.33
2,322,500,000.00
2,322,500,000.00
25,725,000,000.00
25,250,000,000.00
(1,755,590.60) - 20,000,000.00
18,244,409.40
1,755,590.60
Nilai Sekarang Pembayaran Bunga :
18,244,409.40 Disagio :
231,325.97 18,475,735.37
279,904.43 18,755,639.80 Beban Bunga Efektif :
338,684.36 19,094,324.16
409,808.07 19,504,132.23
495,867.77 20,000,000.00
231,325.97
3,600,000.00
495,867.77
3,600,000.00
23,511,181.20
1,755,590.60
21,755,590.60
1,755,590.60
21,255,590.60
1,755,590.60
10,300,000.00
300,000.00
200,000.00
18.00% 16% 2.09%
10,000,000.00
254,237.00
10,000,000.00
469,694.00
Seri Nilai Nominal
AA Rp10.000.000,00
10,000,000.00 BB 10,000,000.00
652,284.00 CC 10,000,000.00
DD 10,000,000.00
EE 10,000,000.00
10,000,000.00
807,020.00 469,619.00 +
10,000,000.00
938,150.00
10,254,227.71
117,476.06 10,136,751.65
136,751.65 10,000,000.00
10,469,619.00
134,074.23 10,335,544.77
155,408.12 10,180,136.66
180,136.66 10,000,000.00
10,254,227.71
10,469,619.00
10,000,000.00
10,000,000.00
10,500,000.00
240,000,000.00
60,000,000.00
1,966,666.67
11,800,000.00
10,000,000.00
1,800,000.00
35,198,900.00
14,801,100.00
Bunga {C}
21,999.31 bunga 5,279,835.00
21,999.31 total 40,478,735.00
21,999.31
21,999.31 pertahun bunga 263,991.75
21,999.31 pertahun wesel 1,759,945.00
21,999.31
21,999.31
21,999.31
21,999.31
21,999.31
21,999.31
21,999.31
263,991.75
674,645.58
2,023,936.75
+ 50,000,000.00 = 53,604,776.20
nga pasar%)^(-periode))/bunga pasar%
= 23,600,987.38
+ 50,000,000.00 = 56,704,310.20
= 9,263,991.29
= -3%
= 18,244,409.40
PVIF: 0.385543289429532
= 7,710,865.79
PVOA: 2.92598433604985
= 10,533,543.61
= 18,244,409.40
= 1,755,590.60
= 3,831,325.97
Premium Tanggal Jatuh Tempo
254,237.00 1 Januari 2019
469,694.00 1 Januari 2020
652,284.00 1 Januari 2021
807,020.00 1 Januari 2022
938,150.00 1 Januari 2023
10,000,000.00 = 10,469,619.00