PERSAMAAN DASAR AKUNTANSI (THE BASIC EQUATION

HASIL AKHIR DARI AKUNTANSI => LAPORAN KEUANGA

SUMBER DANA (HARTA) PERUSAHAAN:

1INVESTOR = INVESTASI => PERUSAHAAN
KEPENTINGAN INVESTOR => DIVIDEN
DIVIDEN = BAGIAN LABA YANG DIPEROLEH PERU
KEPADA INVESTOR.
2KREDITUR = KREDIT => PERUSAHAAN
KEPENTINGAN KREDITUR => BUNGA PINJAMAN

PERSAMAAN DASAR AKUNTANSI (THE BASIC EQUATION

HARTA = KEWAJIBAN + MODAL PEMILIK

ASSET = LIABILITIES + OWNER EQUITY

NO KETERANGAN
1INVESTASI BERUPA UANG, PERLENGKAPAN,
PERALATAN

2PEMBELIAN PERLENGKAPAN DAN PERALATAN

SECARA TUNAI
3PEMBELIAN PERLENGKAPAN DAN PERALATAN
SECARA KREDIT

4PEMBAYARAN UTANG USAHA

5PENERIMAAN PEKERJAAN JASA SECARA

KREDIT
6PENERIMAAN PEKERJAAN JASA SECARA
TUNAI
7PENERIMAAN PIUTANG USAHA
8PEMBAYARAN BEBAN USAHA

9PRIVE (PENGAMBILAN PRIBADI)

10PENAMBAHAN INVESTASI

KAS + Rp 60.000.000,
MODAL (INVESTASI AWAL) + Rp 60.000.000,
BASIC EQUATION OF ACCOUNTING)

PORAN KEUANGAN (FINANCIAL STATEMENT)

> PERUSAHAAN = MODAL PERUSAHAAN

PEROLEH PERUSAHAAN YANG DIBAGIKAN

RUSAHAAN = KEWAJIBAN PERUSAHAAN

GA PINJAMAN

BASIC EQUATION OF ACCOUNTING)

DAL PEMILIK
NER EQUITY

BERTAMBAH BERKURANG
NGKAPAN, KAS
PERLENGKAPAN
PERALATAN
MODAL (INVESTASI)
PERALATAN PERLENGKAPAN KAS
PERALATAN
PERALATAN PERLENGKAPAN
PERALATAN
UTANG USAHA
KAS
UTANG USAHA
CARA PIUTANG USAHA
MODAL (PJ)
CARA KAS
MODAL (PJ)
KAS PIUTANG USAHA
KAS
MODAL (BU)
KAS
MODAL (PRIVE)
KAS
MODAL (INVESTASI)

Rp 60.000.000,-
Rp 60.000.000,-
AHAAN
USAHA

PRIVE)
 HANSEN BERJAYA
LAPORAN LABA RUGI (INCOME STATEMENT)
UNTUK PERIODE YANG BERAKHIR TANGGAL 31 JANUARI 20

PENDAPATAN JASA

BEBAN USAHA:
BEBAN GAJI
LABA USAHA

HANSEN BERJAYA
LAPORAN PERUBAHAN MODAL (CAPITAL STATEMENT)
UNTUK PERIODE YANG BERAKHIR TANGGAL 31 JANUARI 20
MODAL AWAL TUAN HANSEN
LABA USAHA
PRIVE TUAN HANSEN
MODAL AKHIR TUAN HANSEN

HANSEN BERJAYA
NERACA (BALANCE SHEET)
PERIODE 31 JANUARI 2018
AKTIVA: AKTIVA:
KAS 18,800,000 UTANG USAHA
PERALATAN 7,000,000 MODAL AKHIR

JUMLAH AKTIVA 25,800,000 JUMLAH PASIVA

EMENT)
1 JANUARI 2018

600,000

-500,000
100,000

STATEMENT)
1 JANUARI 2018
25,000,000
100,000
-300,000
24,800,000

1,000,000
24,800,000

25,800,000
SOLUSI SOAL NO. 1 HALAMAN 21

AKTIVA
TGL KAS PIUTANG USAHA
1-May 60,000,000 0
5-May -3,000,000 0
SALDO 57,000,000 0
9-May -400,000 0
SALDO 56,600,000 0
12-May 0 0
SALDO 56,600,000 0
15-May -750,000 0
SALDO 55,850,000 0
17-May -1,000,000 0
SALDO 54,850,000 0
20-May 3,500,000 0
SALDO 58,350,000 0
24-May 0 1,800,000
SALDO 58,350,000 1,800,000
26-May -1,500,000 0
SALDO 56,850,000 1,800,000
29-May 1,500,000 -1,500,000
SALDO 58,350,000 300,000
31-May 1,500,000 5,000,000
SALDO 59,850,000 5,300,000
66,750,000

GRACE BEAUT
LAPORAN LABA RUGI
UNTUK PERIODE YANG BERAKH
PENDAPATAN JASA
(Rp 3.500.000,- + Rp 1.800.000,- + Rp 6.500.000,-)
BEBAN USAHA:
BEBAN SEWA
BEBAN LAIN-LAIN
JUMLAH BEBAN USAHA
LABA USAHA

GRACE BEAUT
LAPORAN PERUBAHAN MODAL
UNTUK PERIODE YANG BERAKH
MODAL AWAL NONA GRACE
LABA USAHA
PRIVE NONA GRACE
MODAL AKHIR NONA GRACE

GRACE BEAUT

PERIODE 31 M
AKTIVA:
KAS
PIUTANG USAHA
PERLENGKAPAN
PERALATAN
JUMLAH AKTIVA
 AKTIVA KEWAJIBAN + MODAL
PERLENGKAPAN PERALATAN UTANG USAHA
0 0 0
0 0 0
0 0 0
0 400,000 0
0 400,000 0
1,200,000 0 1,200,000
1,200,000 400,000 1,200,000
0 0 0
1,200,000 400,000 1,200,000
0 0 -1,000,000
1,200,000 400,000 200,000
0 0 0
1,200,000 400,000 200,000
0 0 0
1,200,000 400,000 200,000
0 0 0
1,200,000 400,000 200,000
0 0 0
1,200,000 400,000 200,000
0 0 0
1,200,000 400,000 200,000
66,750,000 66,750,000

GRACE BEAUTY SALON

LAPORAN LABA RUGI (INCOME STATEMENT)
UK PERIODE YANG BERAKHIR TANGGAL 31 MEI 2007
.000,- + Rp 6.500.000,-)

3,000,000
750,000

GRACE BEAUTY SALON

PORAN PERUBAHAN MODAL (CAPITAL STATEMENT)
UK PERIODE YANG BERAKHIR TANGGAL 31 MEI 2007
E

GRACE BEAUTY SALON

NERACA (BALANCE SHEET)
PERIODE 31 MEI 2007
PASIVA:
59,850,000 UTANG USAHA
5,300,000 MODAL
1,200,000
400,000
66,750,000 JLH PASIVA
AJIBAN + MODAL
MODAL KETERANGAN
60,000,000 Investasi Awal
-3,000,000 Beban Sewa
57,000,000
0
57,000,000
0
57,000,000
-750,000 Beban Lain2
56,250,000
0
56,250,000
3,500,000 Pend. Jasa
59,750,000
1,800,000 Pend. Jasa
61,550,000
-1,500,000 Prive Nn. Grace
60,050,000
0
60,050,000
6,500,000 Pend. Jasa
66,550,000
66,750,000
 11,800,000

-3,750,000
8,050,000

60,000,000
8,050,000
-1,500,000
66,550,000

200,000
66,550,000

66,750,000
SOLUSI SOAL NO. 2 HALAMAN 22

AKTIVA
TANGGAL KAS WESEL TAGIH PERLENGKAPAN
1 JUNI 75,000,000 0 0
2 JUNI 0 0 5,000,000
SALDO 75,000,000 0 5,000,000
06 JUNI -800,000 0 0
SALDO 74,200,000 0 5,000,000
07 JUNI -850,000 0 850,000
SALDO 73,350,000 0 5,850,000
11 JUNI 3,000,000 0 0
SALDO 76,350,000 0 5,850,000
14 JUNI -1,000,000 0 0
SALDO 75,350,000 0 5,850,000
16 JUNI -650,000 0 0
SALDO 74,700,000 0 5,850,000
19 JUNI 0 6,000,000 0
SALDO 74,700,000 6,000,000 5,850,000
22 JUNI -700,000 0 0
SALDO 74,000,000 6,000,000 5,850,000
24 JUNI 0 0 0
SALDO 74,000,000 6,000,000 5,850,000
25 JUNI 3,000,000 -3,000,000 0
SALDO 77,000,000 3,000,000 5,850,000
27 JUNI -1,500,000 0 0
SALDO 75,500,000 3,000,000 5,850,000
29 JUNI -400,000 0 400,000
SALDO 75,100,000 3,000,000 6,250,000
30 JUNI 0 0 -5,200,000
SALDO 75,100,000 3,000,000 1,050,000
80,050,000
 KAP YOVEL AND FRIENDS
LAPORAN LABA RUGI (INCOME STATEMENT)
UNTUK PERIODE YANG BERAKHIR TANGGAL 30 JUN

PENDAPATAN JASA
(Rp 3.000.000,- + Rp 6.000.000,-)
BEBAN USAHA:
BEBAN SEWA
BEBAN LISTRIK
BEBAN GAJI
BEBAN PERLENGKAPA
JUMLAH BEBAN USAHA
LABA USAHA

KAP YOVEL AND FRIENDS

LAPORAN PERUBAHAN MODAL (CAPITAL STATEME
UNTUK PERIODE YANG BERAKHIR TANGGAL 30 JUN
MODAL AWAL TUAN YOVEL
LABA USAHA
PRIVE TUAN YOVEL
MODAL AKHIR TUAN YOVEL

KAP YOVEL AND FRIENDS

NERACA (BALANCE SHEET)
PERIODE 30 JUNI 2013
AKTIVA:
KAS 75,100,000
WESEL TAGIH 3,000,000
PERLENGKAPAN 1,050,000
PERALATAN 900,000
JUMLAH AKTIVA 80,050,000
 KEWAJIBAN + MODAL
PERALATAN UTANG USAHA WESEL BAYAR MODAL
0 0 0 75,000,000
0 0 5,000,000 0
0 0 5,000,000 75,000,000
0 0 0 -800,000
0 0 5,000,000 74,200,000
0 0 0 0
0 0 5,000,000 74,200,000
0 0 0 3,000,000
0 0 5,000,000 77,200,000
0 0 -1,000,000 0
0 0 4,000,000 77,200,000
0 0 0 -650,000
0 0 4,000,000 76,550,000
0 0 0 6,000,000
0 0 4,000,000 82,550,000
0 0 0 -700,000
0 0 4,000,000 81,850,000
900,000 900,000 0 0
900,000 900,000 4,000,000 81,850,000
0 0 0 0
900,000 900,000 4,000,000 81,850,000
0 0 -1,500,000
900,000 900,000 4,000,000 80,350,000
0 0 0 0
900,000 900,000 4,000,000 80,350,000
0 0 0 -5,200,000
900,000 900,000 4,000,000 75,150,000
80,050,000
RIENDS
ME STATEMENT)
TANGGAL 30 JUNI 2013

9,000,000

800,000
650,000
1,500,000
5,200,000
8,150,000 -8,150,000
850,000

RIENDS
CAPITAL STATEMENT)
TANGGAL 30 JUNI 2013
75,000,000
850,000
-700,000
75,150,000

AND FRIENDS
ALANCE SHEET)
30 JUNI 2013
PASIVA:
UTANG USAHA 900,000
WESEL BAYAR 4,000,000
MODAL 75,150,000

JLH PASIVA 80,050,000

KETERANGAN
INVESTASI AWAL

BEBAN SEWA

PEND. JASA

BEBAN LISTRIK

PEND. JASA

PRIVE

BEBAN GAJI

BEBAN PERLENGKAPAN
SOLUSI SOAL 5 HALAMAN 23 - 24

AKTIVA
TGL KAS PIUTANG USAHA
1-Aug 50,000,000 0
3-Aug -12,500,000 0
SALDO 37,500,000 0
5-Aug -400,000 0
SALDO 37,100,000 0
8-Aug 500,000 0
SALDO 37,600,000 0
10-Aug 800,000 300,000
SALDO 38,400,000 300,000
11-Aug 0 0
SALDO 38,400,000 300,000
13-Aug 0 0
SALDO 38,400,000 300,000
14-Aug 0 750,000
SALDO 38,400,000 1,050,000
16-Aug -275,000 0
SALDO 38,125,000 1,050,000
18-Aug 0 0
SALDO 38,125,000 1,050,000
20-Aug 1,000,000 -1,000,000
SALDO 39,125,000 50,000
21-Aug -1,500,000 0
SALDO 37,625,000 50,000
24-Aug -450,000 0
SALDO 37,175,000 50,000
25-Aug -500,000 0
SALDO 36,675,000 50,000
27-Aug -450,000 0
SALDO 36,225,000 50,000
 29-Aug 0 0
SALDO 36,225,000 50,000
31-Aug 0 0
SALDO 36,225,000 50,000
66,675,00

GORGA NAULI ADVERTISING

LAPORAN LABA RUGI
UNTUK PERIODE YANG BERAKHIR TANGGAL 31

PENDAPATAN JASA
(Rp 500.000,- + Rp 1.100.000,- + Rp 750.000,-)
BEBAN USAHA:
BEBAN SEWA
BEBAN IKLAN
BEBAN GAJI
BEBAN LISTRIK
BEBAN LAIN-LAIN
BEBAN PERLENGKAPAN
BEBAN PENYUSUTAN PERALATAN
JUMLAH BEBAN USAHA
RUGI USAHA

GORGA NAULI ADVERTISING

LAPORAN PERUBAHAN MODAL
UNTUK PERIODE YANG BERAKHIR TANGGAL 31
MODAL AWAL TUAN NAGA BONAR
RUGI USAHA
PRIVE TUAN NAGA BONAR
MODAL AKHIR TUAN NAGA BONAR

GORGA NAULI ADVERTISING

NERACA
 PERIODE 31 AGUSTUS 2014
AKTIVA:
KAS
PIUTANG USAHA
PERLENGKAPAN
PERALATAN
AK. PENY. PRLTAN
KOMPUTER
TOTAL AKTIVA
 AKTIVA
PERLENGKAPAN PERALATAN (AK.PENY.PRLTN)
0 12,000,000 0
1,500,000 0 0
1,500,000 12,000,000 0
0 0 0
1,500,000 12,000,000 0
0 0 0
1,500,000 12,000,000 0
0 0 0
1,500,000 12,000,000 0
0 1,500,000 0
1,500,000 13,500,000 0
1,500,000 0 0
3,000,000 13,500,000 0
0 0
3,000,000 13,500,000 0
0 0 0
3,000,000 13,500,000 0
0 0 0
3,000,000 13,500,000 0
0 0 0
3,000,000 13,500,000 0
0 0 0
3,000,000 13,500,000 0
0 0 0
3,000,000 13,500,000 0
0 0 0
3,000,000 13,500,000 0
0 0 0
3,000,000 13,500,000 0
 -1,000,000 0 0
2,000,000 13,500,000 0
0 0 -100,000
2,000,000 13,500,000 -100,000
66,675,000

RGA NAULI ADVERTISING

ABA RUGI (INCOME STATEMENT)
NG BERAKHIR TANGGAL 31 AGUSTUS 2014

p 750.000,-) 2,350,000

400,000
275,000
1,500,000
450,000
450,000
1,000,000
100,000
-4,175,000
-1,825,000

RGA NAULI ADVERTISING

BAHAN MODAL (CAPITAL STATEMENT)
NG BERAKHIR TANGGAL 31 AGUSTUS 2014
62,000,000
-1,825,000
-500,000
59,675,000

RGA NAULI ADVERTISING

ERACA (BALANCE SHEET)
RIODE 31 AGUSTUS 2014
PASIVA:
36,225,000UTANG USAHA 7,000,000
50,000 MODAL 59,675,000
2,000,000
13,500,000
-100,000
15,000,000
66,675,000 TOTAL PASIVA 66,675,000
 KEWAJIBAN + MODAL
KOMPUTER UTANG USAHA MODAL
0 0 62,000,000
11,000,000 0 0
11,000,000 0 62,000,000
0 0 -400,000
11,000,000 0 61,600,000
0 0 500,000
11,000,000 0 62,100,000
0 0 1,100,000
11,000,000 0 63,200,000
1,500,000 0
11,000,000 1,500,000 63,200,000
0 1,500,000 0
11,000,000 3,000,000 63,200,000
0 0 750,000
11,000,000 3,000,000 63,950,000
0 0 -275,000
11,000,000 3,000,000 63,675,000
4,000,000 4,000,000 0
15,000,000 7,000,000 63,675,000
0 0 0
15,000,000 7,000,000 63,675,000
0 0 -1,500,000
15,000,000 7,000,000 62,175,000
0 0 -450,000
15,000,000 7,000,000 61,725,000
0 0 -500,000
15,000,000 7,000,000 61,225,000
0 0 -450,000
15,000,000 7,000,000 60,775,000
 0 0 -1,000,000
15,000,000 7,000,000 59,775,000
0 0 -100,000
15,000,000 7,000,000 59,675,000
66,675,000
KETERANGAN
INVESTASI AWAL

BEBAN SEWA

PENDAPATAN JASA

PENDAPATAN JASA

PENDAPATAN JASA

BEBAN IKLAN

BEBAN GAJI

BEBAN LISTRIK

PRIVE TN. NB

BEBAN LAIN-LAIN
B. PERLENGKAPAN

B. PENY. PERALATAN
SOLUSI SOAL 7 HALAMAN 25

AKTIVA
TGL KAS PIUTANG USAHA
1-Mar 50,000,000 0
6-Mar -2,500,000 0
SALDO 47,500,000 0
8-Mar 2,000,000 1,500,000
SALDO 49,500,000 1,500,000
10-Mar -300,000 0
SALDO 49,200,000 1,500,000
12-Mar -3,500,000 0
SALDO 45,700,000 1,500,000
16-Mar -800,000 0
SALDO 44,900,000 1,500,000
18-Mar -200,000 0
SALDO 44,700,000 1,500,000
20-Mar -350,000 0
SALDO 44,350,000 1,500,000
22-Mar -320,000 0
SALDO 44,030,000 1,500,000
25-Mar 1,500,000 -1,500,000
SALDO 45,530,000 0
26-Mar 1,500,000 0
SALDO 47,030,000 0
27-Mar 0 1,800,000
SALDO 47,030,000 1,800,000
28-Mar -1,000,000 0
SALDO 46,030,000 1,800,000
31-Mar -2,000,000 0
SALDO 44,030,000 1,800,000
31-Mar 0 0
SALDO 44,030,000 1,800,000
 51,730,000

GALANG DOORSM
LAPORAN LABA RUGI
UNTUK PERIODE YANG BERAKHIR TA

PENDAPATAN JASA
(Rp 3.500.000,- + Rp 1.500.000,- + Rp 1.800.000,-)
=
BEBAN IKLAN
BEBAN TRANSPORTASI
BEBAN TELEPON
BEBAN LISTRIK DAN AIR
BEBAN GAJI
BEBAN PERLENGKAPAN
JUMLAH BEBAN USAHA
LABA USAHA

GALANG DOORSM
LAPORAN PERUBAHAN MODAL
UNTUK PERIODE YANG BERAKHIR TA
MODAL AWAL TUAN GALANG
LABA USAHA
PRIVE TUAN GALANG
MODAL AKHIR TUAN GALANG

GALANG DOORSM

PERIODE 30 SEPTEMB
AKTIVA:
KAS
PIUTANG USAHA
PERLENGKAPAN
PERALATAN
JUMLAH AKTIVA
AKTIVA KEWAJIBAN + MODAL
PERLENGKAPAN PERALATAN UTANG USAHA MODAL
0 0 0 50,000,000
2,500,000 0 0 0
2,500,000 0 0 50,000,000
0 0 0 3,500,000
2,500,000 0 0 53,500,000
0 0 0 -300,000
2,500,000 0 0 53,200,000
0 5,000,000 1,500,000 0
2,500,000 5,000,000 1,500,000 53,200,000
800,000 0 0 0
3,300,000 5,000,000 1,500,000 53,200,000
0 0 0 -200,000
3,300,000 5,000,000 1,500,000 53,000,000
0 0 0 -350,000
3,300,000 5,000,000 1,500,000 52,650,000
0 0 0 -320,000
3,300,000 5,000,000 1,500,000 52,330,000
0 0 0 0
3,300,000 5,000,000 1,500,000 52,330,000
0 0 0 1,500,000
3,300,000 5,000,000 1,500,000 53,830,000
0 0 0 1,800,000
3,300,000 5,000,000 1,500,000 55,630,000
0 0 -1,000,000 0
3,300,000 5,000,000 500,000 55,630,000
0 0 0 -2,000,000
3,300,000 5,000,000 500,000 53,630,000
-2,400,000 0 0 -2,400,000
900,000 5,000,000 500,000 51,230,000
51,730,000 51,730,000

GALANG DOORSMEER
APORAN LABA RUGI (INCOME STATEMENT)
ERIODE YANG BERAKHIR TANGGAL 31 MARET 2014

.000,- + Rp 1.800.000,-) 6,800,000

300,000
200,000
350,000
320,000
2,000,000
2,400,000
-5,570,000
1,230,000

GALANG DOORSMEER
RAN PERUBAHAN MODAL (CAPITAL STATEMENT)
ERIODE YANG BERAKHIR TANGGAL 31 MARET 2014
G 50,000,000
1,230,000
0
NG 51,230,000

GALANG DOORSMEER
NERACA (BALANCE SHEET)
PERIODE 30 SEPTEMBER 2007
PASIVA
44,030,000 UTANG USAHA 500,000
1,800,000 MODAL AKHIR 51,230,000
900,000
5,000,000
51,730,000 51,730,000
KETERANGAN
Investasi Awal

Pend. Jasa

B. Iklan

B. Transport

B. Telepon

B. Listrik, air

Pend. Jasa

Pend. Jasa

B. Gaji

B. Perlengkapn
RUMUS:
1HARTA = KEWAJIBAN + MODAL

2MODAL AKHIR = MODAL AWAL

3MODAL AKHIR = MODAL AWAL

PT ALPHA
A HARTA = KEWAJIBAN + MODAL AWAL
Rp 4.500.000,- = Rp 1.500.000,- + MOD
MODAL AWAL = RP 4.500.000,- - Rp 1.5
MODAL AWAL = Rp 3.000.000,-

B MODAL AKHIR = MODAL AWAL + LABA

 MODAL AKHIR = Rp 3.000.000,- + Rp 2
MODAL AKHIR = Rp 4.000.000,-

PT BETA
D MODAL AKHIR = MODAL AWAL + LABA
Rp 7.400.000,- = MODAL AWAL + Rp 3.0
Rp 7.400.000,- = MODAL AWAL + Rp 1.9
MODAL AWAL = Rp 7.400.000,- - Rp 1.9
MODAL AWAL = Rp 5.500.000,-

C HARTA = KEWAJIBAN + MODAL AWAL

Rp 5.700.000,- = KEWAJIBAN + Rp 5.50
KEWAJIBAN = Rp 5.700.000,- - Rp 5.500
KEWAJIBAN = Rp 200.000,-

PT GAMMA
F MODAL AKHIR = MODAL AWAL + LABA
Rp 10.000.000,- = MODAL AWAL + Rp 1
Rp 10.000.000,- = MODAL AWAL + Rp 1
MODAL AWAL = Rp 10.000.000,- - Rp 1.
MODAL AWAL = Rp 8.600.000,-
E HARTA = KEWAJIBAN + MODAL AWAL
HARTA = Rp 2.900.000,- + Rp 8.600.000
HARTA = Rp 11.500.000,-
N + MODAL AWAL

DAL AWAL + LABA - PRIVE + TAMBAHAN M

DAL AWAL - RUGI - PRIVE + TAMBAHAN MO

ODAL AWAL
000,- + MODAL AWAL
000,- - Rp 1.500.000,-

WAL + LABA - PRIVE + TAMBAHAN MODAL

.000,- + Rp 2.000.000,- - Rp 1.000.000,- + Rp 0,-.
000,-

WAL + LABA - PRIVE + TAMBAHAN MODAL

WAL + Rp 3.000.000,- - Rp 1.100.000,- + Rp 0,-
WAL + Rp 1.900.000,-
000,- - Rp 1.900.000,-

ODAL AWAL
AN + Rp 5.500.000,-
0,- - Rp 5.500.000,-

WAL + LABA - PRIVE + TAMBAHAN MODAL

AWAL + Rp 1.800.000,- - Rp 1.500.000,- + Rp 1.100.00
AWAL + Rp 1.400.000,-
.000,- - Rp 1.400.000,-
ODAL AWAL
Rp 8.600.000,-
MBAHAN MODAL

BAHAN MODAL
+ Rp 0,-.

Rp 0,-

+ Rp 1.100.000,-