Nama : Bambang

NIM : 2161201480
Mata Kuliah : Akutansi Bank
Kelas : C ( Manajemen/Sarjana Desa )

SOAL LATIHAN ( Bunga Kredit Bank ) Pinjaman 300,000,000.00 Rupiah

Soal 1 Jumlah Angsuran 12 kali
Bunga 24% per tahun

Memperhitungkan bunga dengan SLIDING RATE

Angsuran ke Bulan Pokok Pinjaman Cicilan Pokok Cicilan Bunga Angsuran Perbulan Saldo Pokok

1 1-Jan-22 300,000,000 25,000,000 6,000,000 31,000,000 275,000,000

2 1-Feb-22 275,000,000 25,000,000 5,500,000 30,500,000 250,000,000
3 1-Mar-22 250,000,000 25,000,000 5,000,000 30,000,000 225,000,000
4 1-Apr-22 225,000,000 25,000,000 4,500,000 29,500,000 200,000,000
5 1-May-22 200,000,000 25,000,000 4,000,000 29,000,000 175,000,000
6 1-Jun-22 175,000,000 25,000,000 3,500,000 28,500,000 150,000,000
7 1-Jul-22 150,000,000 25,000,000 3,000,000 28,000,000 125,000,000
8 1-Aug-22 125,000,000 25,000,000 2,500,000 27,500,000 100,000,000
9 1-Sep-22 100,000,000 25,000,000 2,000,000 27,000,000 75,000,000
10 1-Oct-22 75,000,000 25,000,000 1,500,000 26,500,000 50,000,000
11 1-Nov-22 50,000,000 25,000,000 1,000,000 26,000,000 25,000,000
12 1-Dec-22 25,000,000 25,000,000 500,000 25,500,000 -
339,000,000

-
SOAL 2 Pinjaman 100,000,000.00 Rupiah
Jumlah Angsuran 12 kali
Bunga 21% per tahun

Memperhitungkan Bunga dengan POSTNUMERANDO

Angsuran ke Bulan Pokok Pinjaman Cicilan Pokok Cicilan Bunga Angsuran Perbulan Saldo Pokok

100,000,000.00
1 8/1/2022 100,000,000.00 7,561,377.38 1,750,000 9,311,377.38 92,438,622.62
2 9/1/2022 92,438,622.62 7,693,701.48 1,617,676 9,311,377.38 84,744,921.14
3 10/1/2022 84,744,921.14 7,828,341.26 1,483,036 9,311,377.38 76,916,579.89
4 11/1/2022 76,916,579.89 7,965,337.23 1,346,040 9,311,377.38 68,951,242.66
5 12/1/2022 68,951,242.66 8,104,730.63 1,206,647 9,311,377.38 60,846,512.03
6 1/1/2023 60,846,512.03 8,246,563.42 1,064,814 9,311,377.38 52,599,948.61
7 2/1/2023 52,599,948.61 8,390,878.28 920,499 9,311,377.38 44,209,070.34
8 3/1/2023 44,209,070.34 8,537,718.65 773,659 9,311,377.38 35,671,351.69
9 4/1/2023 35,671,351.69 8,687,128.72 624,249 9,311,377.38 26,984,222.97
10 5/1/2023 26,984,222.97 8,839,153.47 472,224 9,311,377.38 18,145,069.50
11 6/1/2023 18,145,069.50 8,993,838.66 317,539 9,311,377.38 9,151,230.84
12 7/1/2023 9,151,230.84 9,151,230.84 160,147 9,311,377.38 0.00
TOTAL 111,736,528.52

JURNAL AKUTANSI
Tanggal Rekening Debit ( Rp ) Kredit ( Rp )
Cr RAR Fasilitas kredit Kepada Nasabah yang belum di
7/1/2022 Tarik 100,000,000

Dr RAR Fasilitas kredit Kepada Nasabah yang belum di

7/15/2022 Tarik 100,000,000

7/15/2022 Kredit Yang diberikan 100,000,000

Transfer ke Bank Metro Cabang Jakarta 30,000,000
Dikreditkan ke rekening gironya 50,000,000
Biaya Propivsi dan Komisi 1 % 1,000,000
Biaya Materai 60,000
Biaya Administrasi R 100,000
Biaya Notaris dan PPAT 2,000,000
Biaya Asunransi Kredit 1,500,000
84,660,000
Sisa Tunai 15,340,000