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NO 03

1. Harga Jual Obligasi 50,000,000.00

2. Tabel Amortisasi Premium Bunga Efektif :

Bunga Efektif {C}


Periode {A} Bunga Dibayarkan {B}
12% * Nilai Buku

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

1-Jan-17 Kas 53,604,776.20


Utang Obligasi
Agio Obligasi

1 1-Apr-17 Hutang Bunga Obligasi 3,500,000.00


Agio Obligasi 283,713.43
Kas

AJP
31-Dec-17 Beban Bunga Obligasi 3,800,736.23
Utang Bunga Obligasi
Agio Obligasi

2 1-Jan-18 Hutang Bunga Obligasi 3,500,000.00


Agio Obligasi 300,736.23
Kas

3 1-Apr-18 Hutang Bunga Obligasi 3,500,000.00


Agio Obligasi 318,780.41
Kas

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

1-Apr-19 Hutang Bunga Obligasi 3,500,000.00


5 Agio Obligasi 358,181.67
Kas

AJP
31-Dec-19 Beban Bunga Obligasi 3,879,672.57
Utang Bunga Obligasi
Agio Obligasi

6 1-Jan-20 Hutang Bunga Obligasi 3,500,000.00


Agio Obligasi 379,672.57
Kas

NO 04
Harga Jual Obligasi : 1,000,000,000.00

1-Jan-20 Kas 102,500,000.00


Hutang Obligasi

1-Mar-20 Kas 146,250,000.00


Disagio 3,750,000.00
Hutang Obligasi

1-Jul-20 Peralatan Mesin 195,000,000.00


Utang Obligasi

1-Dec-20 Kas 315,000,000.00


Utang Obligasi

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

30-Jun-18 Utang Obligasi 5,490,900.00


Kas
Disagio
31-Dec-18 Utang Obligasi 5,490,900.00
Kas
Disagio

30-Jun-18 Utang Obligasi 5,490,900.00


Kas
Disagio

31-Dec-18 Utang Obligasi 5,490,900.00


Kas
Disagio

30-Jun-19 Utang Obligasi 5,490,900.00


Kas
Disagio

31-Dec-19 Utang Obligasi 5,490,900.00


Kas
Disagio

30-Jun-20 Utang Obligasi 5,490,900.00


Kas
Disagio

31-Dec-20 Utang Obligasi 5,490,900.00


Kas
Disagio

30-Jun-21 Utang Obligasi 5,490,900.00


Kas
Disagio

31-Dec-21 Utang Obligasi 5,490,900.00


Kas
Disagio

30-Jun-22 Utang Obligasi 5,490,900.00


Kas
Disagio

31-Dec-22 Utang Obligasi 5,490,900.00


Kas
Disagio
2. bunga efektif 18%
1-Jan-18 Kas 54,812,400.00
Utang Obligasi
Agio Obligasi

30-Jun-18 Hutang Bunga Obligasi 4,933,116.00


Agio Obligasi 316,884.00
Kas

31-Dec-18 Hutang Bunga Obligasi 4,933,116.00


Agio Obligasi 316,884.00
Kas

30-Jun-18 Hutang Bunga Obligasi 4,933,116.00


Agio Obligasi 316,884.00
Kas

31-Dec-18 Hutang Bunga Obligasi 4,933,116.00


Agio Obligasi 316,884.00
Kas

30-Jun-19 Hutang Bunga Obligasi 4,933,116.00


Agio Obligasi 316,884.00
Kas

31-Dec-19 Hutang Bunga Obligasi 4,933,116.00


Agio Obligasi 316,884.00
Kas

30-Jun-20 Hutang Bunga Obligasi 4,933,116.00


Agio Obligasi 316,884.00
Kas

31-Dec-20 Hutang Bunga Obligasi 4,933,116.00


Agio Obligasi 316,884.00
Kas

30-Jun-21 Hutang Bunga Obligasi 4,933,116.00


Agio Obligasi 316,884.00
Kas

31-Dec-21 Hutang Bunga Obligasi 4,933,116.00


Agio Obligasi 316,884.00
Kas
30-Jun-22 Hutang Bunga Obligasi 4,933,116.00
Agio Obligasi 316,884.00
Kas

31-Dec-22 Hutang Bunga Obligasi 4,933,116.00


Agio Obligasi 316,884.00
Kas

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

1. Amortisasi Diskon 2018 : 286,363.98


Amortisasi Diskon 2019 : 286,363.98

2. Biaya Bunga Yang harus diakui 2018 :


Biaya Bunga Yang harus diakui 2019 :

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

4. Tabel Amortisasi Diskon garis lurus


Periode Amortisasi Diskon Nilai Buku Obligasi
31-Dec-17 48,568,180.12
31-Dec-18 286,363.98 48,281,816.14
31-Dec-19 286,363.98 47,995,452.17

Bunga-Bunga pasar%*Nominal*(1-(1+bunga pasar%)^(-periode))/bunga pasar%

asumsi bunga obl 21% asumsi bunga pasar :

Rumus harga wajar obligasi


(1,431,819.88) - 50,000,000.00
PVIF: 0.36999925245943
Nilai sekarang dari nilai Pokok Obligasi : 18,499,962.62

PVOA: 2.86363976154804
Nilai Sekarang Pembayaran Bunga : 30,068,217.50

Harga Jual Obligasi : 48,568,180.12

Disagio : 1,431,819.88

Beban Bunga Efektif : 10,684,999.63

SOAL 07

1.

Periode Amortisasi Diskon Nilai Buku Obligasi

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

2. Biaya Bunga Tahun 2018 : 2,784,800.00


Biaya Bunga Tahun 2019 : 4,676,346.84

3. Jurnal 2018
Beban Bunga 2,338,173.42
Utang Bunga

Beban Bunga 23,316.88


Diskonto Obligasi

Jurnal 2019
Beban Bunga 4,676,346.84
Utang Bunga
Beban Bunga 46,633.75
Diskonto Obligasi

4. Penyajian Obligasi di Neraca


31-Dec-19 Utang Obligasi (nominal) 23,600,987.38
(-) Disagio Utang Obligasi (1,399,012.62)
22,201,974.75

NO 08

1. Tabel Amortisasi Premium Bunga Efektif :


Bunga Efektif {C}
Periode {A} Bunga Dibayarkan {B}
12% * Nilai Buku

12% 1 9,000,000.00 6,804,517.22


12% 2 9,000,000.00 6,541,059.29
12% 3 9,000,000.00 6,245,986.41
12% 4 9,000,000.00 5,915,504.77
12% 5 9,000,000.00 5,545,365.35

Jurnal 2018
Beban Bunga 9,000,000.00
Utang Bunga

Beban Bunga 2,195,482.78


Premi Obligasi

Jurnal 2019
Beban Bunga 9,000,000.00
Utang Bunga

Beban Bunga 2,458,940.71


Premi Obligasi

NO 09
1. Jurnal Penjualan Obligasi
Kas 9,263,991.29
Disagio 736,008.71
Hutang Obligasi
2. Bunga Efektif per Periode 0.06

3. Bunga Obligasi per Periode 0.05

Metode Amortisasi Diskon Bunga


Karena nilai buku utang obligasi menunjukan angka lebih
Efektif ;
4. nomina.

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

2. Jurnal Beban Hutang Bunga


1-Jul-18 Hutang Bunga Obligasi 1,500,000,000.00
Agio Obligasi 48,333,333.33
Kas
3. Jurnal Penyesuaian
31-Dec-18 Beban Bunga Obligasi 2,250,000,000.00
Beban agio obligasi 72,500,000.00
Hutang Obligasi

4. Jurnal Pembayaran bunga


Hutang Bunga 2,250,000,000.00
Agio Obligasi 72,500,000.00
Kas

5. Jurnal Pelunasan Hutang Obligasi


Hutang Obligasi 25,725,000,000.00
Kas

6. Jurnal Pelunasan Obligasi sembelum jatuh tempo


Hutang obligasi 25,000,000,000.00
Agio obligasi 100,000,000.00
Kerugian penarikan 150,000,000.00
Kas

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

Jurnal penjualan Obligasi


Kas 20,000,000.00
Hutang obligasi
Disagio Obligasi

2. Tabel Amortisasi bunga efektif


Bunga Efektif {C}
Periode {A} Bunga Dibayarkan {B} bunga pasar% * Nilai
Buku
1-Jan-18
21.00% 31-Dec-18 3,600,000.00 3,831,325.97
21.00% 31-Dec-19 3,600,000.00 3,879,904.43
21.00% 31-Dec-20 3,600,000.00 3,938,684.36
21.00% 31-Dec-21 3,600,000.00 4,009,808.07
21.00% 31-Dec-22 3,600,000.00 4,095,867.77

3. Jurnal Biaya bunga dan Amortisasi


Beban Bunga Obligasi 3,831,325.97
Disagio Obligasi
Hutang Obligasi

Beban Bunga Obligasi 3,879,904.43


Disagio Obligasi
Hutang Obligasi

4. Jurnal Pelunasan Obligasi sembelum jatuh tempo


2018 Hutang obligasi 20,000,000.00
Kerugian penarikan 5,266,771.80
Kas
Disagio obligasi

2019 Hutang obligasi 20,000,000.00


Kerugian penarikan 3,511,181.20
Kas
Disagio obligasi

5. Jurnal Pelunasan Obligasi sembelum jatuh tempo


2020 Hutang obligasi 20,000,000.00
Kerugian penarikan 3,011,181.20
Kas
Disagio Obligasi

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

1. Jurnal Penjualan Obligasi


Seri
Kas 10,254,237.00
AA Hutang Obligasi
Agio obligasi

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

Bunga Efektif {C}


Periode {A} Bunga Dibayarkan {B} bunga pasar% * Nilai
Buku
1-Jan-18
16% 31-Dec-18 1,800,000.00 1,665,925.77
16% 31-Dec-19 1,800,000.00 1,644,591.88
16% 31-Dec-20 1,800,000.00 1,619,863.34

3. Jurnal
31 Des 19 Beban Bunga Hutan 10,000,000.00
Premium obligasi 254,227.71
Hutang Obligasi

31 Des 20 Beban Bunga Hutan 10,000,000.00


Premium obligasi 469,619.00
Hutang Obligasi

4. Pelunasan
1-Jan-19 Hutang Obligasi 10,000,000.00
Kas
1-Jan-20 Hutang Obligasi 10,000,000.00
Kas

5. Jurnal Pelunasan Obligasi sembelum jatuh tempo


Hutang obligasi 10,000,000.00
Agio obligasi 300,000.00
Kerugian penarikan 200,000.00

Kas

NO 13

1. Jurnal Pembelian
1-Jul-18 Tanah 300,000,000.00
Hutang wesel
Kas

2. Tabel rencana pembayaran angsuran dan bunga wesel


Per Bulan {A} Angsuran {B} Bunga {C}
1 833,333.33 150,000.00
2 833,333.33 150,000.00
3 833,333.33 150,000.00
4 833,333.33 150,000.00
5 833,333.33 150,000.00
6 833,333.33 150,000.00
7 833,333.33 150,000.00
8 833,333.33 150,000.00
9 833,333.33 150,000.00
10 833,333.33 150,000.00
11 833,333.33 150,000.00
12 833,333.33 150,000.00
Total 10,000,000.00 1,800,000.00

3. Jurnal Pembayaran angsuran dan bunga wesel


1-Aug-18 Utang wesel 1,666,666.67
Biaya bunga 300,000.00
Kas

1-Aug-19 Utang wesel 10,000,000.00


Biaya bunga 1,800,000.00
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

3. Jurnal Pembayaran angsuran dan bunga wesel


1-Aug-18 Utang wesel 586,648.33
Biaya bunga 87,997.25
Kas

1-Aug-19 Utang wesel 1,759,945.00


Biaya bunga 263,991.75
Kas
Rumus Nilai Buku:
3,604,776.20

Amortisasi Premium {D}


Nilai Buku {E} E - D
B-C

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

tisasikan dengan metode garis lurus

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

asumsi bunga pasar : 19.9

Rumus harga wajar obligasi


(1,399,012.62) - 25,000,000.00

PVIF: 0.388814553519975
Nilai sekarang dari nilai Pokok Obligasi : = 9,720,363.84

PVOA: 6.1691660170991
Nilai Sekarang Pembayaran Bunga : = 13,880,623.54

Harga Jual Obligasi : = 23,600,987.38


2,338,173.42
Disagio : = 1,399,012.62

23,316.88 Beban Bunga Efektif : = 2,338,173.42

4,676,346.84
46,633.75

Rumus Nilai Buku:


6,704,310.20
Amortisasi Premium {D}
Nilai Buku {E} E - D
B-C
56,704,310.20
2,195,482.78 54,508,827.42
2,458,940.71 52,049,886.71
2,754,013.59 49,295,873.12
3,084,495.23 46,211,377.89
3,454,634.65 42,756,743.24

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

ku utang obligasi menunjukan angka lebih kecil daripada nilai

Amortisasi Diskon {D} C


Nilai Buku {E} E + D
-B

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

16,488,818.80 18% - 21%


3,511,181.20 Rumus Nilai Buku/Nilai wajar obligasi:
3,011,181.20 Err:509

(1,755,590.60) - 20,000,000.00

Nilai sekarang dari nilai Pokok Obligasi :

18,244,409.40
1,755,590.60
Nilai Sekarang Pembayaran Bunga :

Harga Jual Obligasi :

Amortisasi Diskon {D} C


Nilai Buku {E} E + D
-B

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

Amortisasi Premium {D}


Nilai Buku {E} E - D
B-C

10,254,227.71
117,476.06 10,136,751.65
136,751.65 10,000,000.00

Amortisasi Premium {D}


Nilai Buku {E} E - D
B-C

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

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