KATA PENGANTAR

Penulis mengucapkan syukur ke hadirat Tuhan Yang Maha Esa karena

penyusunan buku ajar berjudul Matematika Bisnis ini dapat diselesaikan.

Buku edisi revisi ini disusun untuk memberikan pedoman kepada para

mahasiswa Jurusan Akuntansi, Politeknik Negeri Jakarta, dalam mengikuti

mata kuliah Matematika Bisnis pada masa kini. Namun Demikian, buku ini

juga baik dibaca oleh para mahasiswa perguruan tinggi lain dan siapa saja

yang ingin memahami Matematika Bisnis dengan baik.

Materi yang termuat dalam buku ini sebagian besar merajuk pada

materi yang tercantum dalam Garis Besar Pengajaran dan Satuan Acara

Perkuliahan Matematika Bisnis yang telah ditetapkan oleh Jurusan Akuntansi

Politeknik Negeri Jakarta. Namun demikian, materi-materi lain yang relevan

ditambahkan dalam upaya menyesuaikan perkembangan ilmu Matematika

yang terus berkembang. Penyajian materi dalam buku ini juga dibuat

sistematis, dengan mencantumkan Tujuan Umum Instruksional , Tujuan

Khusus Instruksional, Pengantar, Materi, dan disertai Latihan soal dengan

tujuan agar para pembaca dapat memahaminya dengan mudah.

Banyak pihak yang telah membantu terselesaikannya penyusunan buku ini.

Pihak-pihak yang dimaksud adalah :

1. Jurusan Akuntansi Politeknik Negeri Jakarta yang telah berinisiatif membuat

buku ajar setiap mata kuliah dalam rangka meningkatkan kualitas pengajaran di

Jurusan Akuntansi, Jurusan Akuntansi pula yang telah membiayai penyusunan

buku ajar ini.

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2. Lembaga Penerbit Jurusan Akuntansi yang telah berupaya memberikan pedoman

pokok penyusunan buku, memotivasi penulis, dan menerbitkan buku.

3. Rekan-rekan Dosen Jurusan Akuntansi Politeknik Negeri Jakarta yang telah

terbuka menerima penulis melakukan “sharing” informasi sehingga keterbatasan

informasi penulis untuk keperluan penulisan dapat teratasi.

Terima kasih disampaikan kepada berbagai pihak yang telah membantu.

Mudah-mudahan Tuhan Yang mahakuasa membalas kebaikan tersebut dengan

balasan yang lebih baik.

Pada akhirnya, penulis menyadari bahwa buku ini kemungkinan ada

kesalahan dan kekurangan. Untuk itu saran dan kritik membangun diharapkan

demi lebih baiknya buku ini.

Penulis

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 DAFTAR ISI

HALAMAN JUDUL.......................................................................
KATA PENGANTAR ....................................................................
DAFTAR ISI ...................................................................................
BAB I HIMPUNAN ....................................................................

BAB II PERSAMAAN .................................................................

2.1 Eliminasi
2.2 Subsitusi
2.3 Determinan
2.4 Soal-soal

BAB III DERET (BANJAR) .........................................................

3.1 Deret Aritmatika (Deret Hitung)
3.2 Deret Geometri (Deret Ukur)
3.3 Penerapan barisan dan deret dalam ekonomi
3.4 Bunga sederhada dan potongan sederhana
3.5 Bunga majemuk
3.6 Model Pertumbuhan penduduk.

BAB IV FUNGSI LINIER .............................................................

4.1 Penerapan Fungsi Linier dalam Ekonomi
4.2 Fungsi Permintaan .
4.3 Fungsi Penawaran .
4.4 Keseimbangan Pasar satu macam produk .
4.5 Keseimbangan Pasar dua macam produk.
4.6 Pengaruh pajak pada keseimbangan pasa
4.7 Pengaruh subsidi pada keseimbangan pasar
4.8 Analisis pulang pokok
4.9 Fungsi konsumsi ,tabungan dan pendapatan.
4.10 Soal-soal…………………………..

BAB V OPTIMALISASI DENGAN MENGGUNAKAN

METODE GRAFIK ..........................................................
5.1 Pengertian
5.2 Grafik……
5.3 Langkah-langkah penggunaan Metode Grafis.
5.4 Soal-soal……………………………………………..

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BAB VI FUNGSI NON-LINIER (FUNGSI KWADRAT) ....
6.1 Penerapan Fungsi Non-Linier dalam Ekonomi
6.2. Fungsi Permintaan
6.3 Fungsi Penawaran
6.4 Keseimbangan Pasar
6.5 Fungsi Penerimaan Total

BAB VII BUNGA TUNGGAL DAN BUNGA MAJEMUK.......

7.1 Bunga Tunggal
7.2 Buga Majemuk
7.3 Bunga Efektif
7.4 Soal-soal

BAB VIII ANUITAS .......................................................................

8.1 Nilai Sekarang dari Anuitas.
8.2 Nilai Yang Akan Datang dari Anuitas
8.3 Cara Pembayaran Hutang
8.4 Distaffel

BAB IX PROSENTASE…………………………………………….
9.1 Komisi
9.2 Potongan Harga
9.3 Laba/Rugi Berdasarkan Harga Beli
9.4 Laba/Rugi Berdasarkan Harga Jual
9.5 Pajak Penjualan
9.6 Soal-soal.

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 BAB I HIMPUNAN

Tujuan Instruksional Umum

Dengan mempelajari bab ini mahasiswa dapat menyelesaikan masalah
akuntansi dan keuangan dengan menggunakan himpunan

Tujuan Instruksional Khusus

Setelah mempelajari isi bab ini dengan baik anda diharapkan dapat
menjelaskan teori himpunan dan aplikasinya dalam ekonomi dan keuangan.

1.1. Pengertian
Himpunan adalah sekelompok atau sekumpulan obyek-obyek yang
mempunyai sifat yang sama. Obyek-obyek yang masuk dalam suatu
himpunan disebut unsur atau elemen atau anggota dari himpunan.
Himpunan akan disajikan/ diinformasikan dengan menggunakan daftar
unsur-unsurnya atau dengan suatu aturan khusus yang menetapkan obyek
atau kesatuan tertentu yang dimiliki oleh himpunan tersebut. Aturan khusus
itu menunjukkan pernyataan nisbah, dimana dituliskan di dalam tanda
kurung, tanda kurung merupakan pernyataan suatu himpunan. Nama suatu
himpunan biasanya dinyatakan dengan huruf besar A, B, C, D, ………………..
Cara Menuliskan Pernyataan Nisbah Pada Himpunan
Himpunan dapat ditulis dengan dua cara, yaitu:
1. Cara daftar

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 Yaitu dengan mencantumkan seluruh obyek yang menjadi anggota suatu
himpunan:
Contoh:
a. A = {a, b, c, d}
b. B = {1, 2, 3, 4, 5}
c. dan seterusnya
2. Cara kaidah
Yaitu dengan menyebutkan karakteristik tertentu dari obyek-obyek yang
menjadi anggota himpunan
Contoh: a. X = {x/x = huruf abjad sebelum e}
b. Z = {x/x = angka sebelum angka 6}

Contoh soal 1:
Tuliskan himpunan di bawah ini dengan cara daftar:
a. A = {x | 0 < x < 10, bilangan genap}
b. B = {x | x huruf hidup}
c. C = {x | x2 = 16}
Jawab:
a. A = {x | 0 < x < 10, bilangan genap}
Himpunan A mempunyai anggota bilangan genap antara 0 sampai
10 yaitu: 2, 4, 6, 8, maka ditulis : A = {2, 4, 6, 8}
b. B = {x | x huruf hidup}
Himpunan b mempunyai anggoa huruf hidup, yiatu: a, i, u, e, o,
maka ditulis: B = {a, i, u, e, o}
c. C = {x | x2 = 16}
Himpunan C mempunyai angota bilangan bila bilangan itu
dipangkatkan 2 sama dengan 16, maka ditulis: C = {-4, 4}

Contoh soal 2:
Tuliskan himpunan di bawah ini dengan kaidah:
a. P = {Banteng, Beringin, Bintang}

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 Himpunan P mempunyai anggota lambang organisasi politik peserta
pemilu tahun 1997 di Indonesia, maka ditulis: P = {x | x lambang
organisasi politik peserta pemilu tahun 1997 di Indonesia}.
b. Q = {2, 4, 8, 16, 32}
Himpunan Q mempunyai anggota suku-suku pada deret ukur dengan
pengganda 2, maka ditulis: Q = {x | x suku-suku pada deret ukur,
P = 2}
c. R = {2, 4, 6, 8, 10}
Himpunan R mempunyai anggota bilangan genap antara 1 dan 11,
maka ditulis: R = {x | x bilangan genap antara 1 dan 11}
Beberapa hal yang mungkin terjadi pada pengoperasian himpunan
1. Himpunan hampa atau himpunan kosong
Himpunan hampa dinyatakan dengan lambang { } atau φ, yaitu suatu
himpunan yang tidak mempunyai anggota:
Contoh: A = {x | x binatang menyusui yang bertelur}
Oleh karena binatang menyusui selalu beranak/melahirkan anak,
maka binatang menyusui tidak ada yang bertelur, sehingga himpunan
A dikatakan himpunan yang tidak mempunyai anggota atau
himpunan hampa.
2. Himpunan semesta
Himpunan semesta dinyatakan dengan lambang S atau U yaitu
himpunan yang terdiri dari beberapa himpunan:
Contoh: U = {1, 2, 3, 4, 5, 6, 7, 8, 9, 10}
A = {1, 3, 5, 7, 9}
B = {4, 5, 6, 8, 9}
C = {2, 4, 7, 9}
Himpunan semesta U terdiri dari himpunan A, himpunan B, dan
himpunan C.
3. Himpunan berhingga
Himpunan berhingga adalah suatu himpunan yang jumlah unsurnya
berhingga. Contoh: A = {1, 2, 3, 4, 5, 6, 7, ………, n}

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 4. Himpunan tak berhingga
Himpunan tak berhingga adalah suatu himpunan yang jumlah
unsurnya tak berhingga
Contoh: A = {1, 2, 3, 4, 5, ……..,……..}
1.2. Operasi Himpunan
1. Gabungan (Union)
Adalah himpunan yang beranggotakan obyek-obyek milik beberapa
himpunan. Lambang gabungan adalah 
Contoh: A = {1, 2, 3, 4, 5}
B = {4, 5, 6, 7, 8}
Jadi A  B = {1, 2, 3, 4, 5, 6, 7, 8}
2. Irisan (Intersection)
Adalah himpunan yang beranggotakan obyek-obyek yang dimiliki oleh
beberapa himpunan secara bersama. Lambang irisan adalah 
Contoh: P = {3, 4, 5, 6, 7}
R = {1, 2, 3, 4, 8}
Jadi P  R = {3, 4}
3. Selisih
Adalah himpunan yang beranggotakan obyek-obyek milik himpunan
tertentu yang bukan obyek milik himpunan yang lain. Lambang selisih
adalah: ……….
Contoh: C = {4, 5, 6, 7, 8, 9, 10}
D = {4, 6, 8, 10}
Jadi C – D = {5, 7, 9}
4. Pelengkap (Complement)
Adalah himpunan yang beranggotakan obyek-obyek yang tidak dimiliki
oleh himpunan tertentu atau selisih himpunan tertentu dengan himpunan
semestanya.. Lambang pelengkap adalah:
Contoh: S = {2, 3, 4, 5, 6, 7, 8}
T = {3, 5, 6}

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 __
Jadi T = {2, 4, 7, 8}
Di samping operasi himpunan di atas, digunakan pula lambang-lambang lain
untuk operasi himpunan
1. Lambang 
Artinya anggota (elemen) dari suatu himpunan
Contoh: x  A artinya, obyek x adalah anggota dari himpunan A
2. Lambang 
Artinya himpunan bagian (subset)
Contoh: B  A, artinya himpunan B merupakan himpunan bagian dari
himpunan A
3. Lambang 
Artinya, bukan anggota (elemen) dari suatu himpunan
Contoh: p  A, artinya obyek p bukan merupakan anggota dari himpunan
A.
4. Lambang 
Artinya, bukan merupakan himpunan dari suatu himpunan tertentu
Contoh: R  S, artinya himpunan R bukan merupakan himpunan bagian
dari himpunan S
5. Lambang =
Artinya, suatu himpunan tertentu sama dengan himpunan yang lain,
dengan kata lain semua anggota suatu himpunan tertentu sama dengan
anggota himpunan yang lain.
Contoh: A = B, artinya himpunan A sama dengan himpunan B
6. Lambang 
Artinya, suatu himpunan tertentu tidak sama dengan himpunan yang
lain.

1.3 Diagram Venn

Diagram Venn adalah penggambaran secara visual untuk melihat
beberapa himpunan

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1. Himpunan semesta digambarkan dengan empat persegi panjang,
yaitu:

2. Himpunan yang lain digambarkan dengan garis lengkung yang

tertutup, yaitu:

Bila ada himpunan semester yang terdiri dari beberapa himpunan, maka
dapat digambarkan sebagai berikut:

3. Koplemen p’ = { 1,2,8 }

4. Selisih Himpunan : P – R = { 5,6,7 }

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 5. Irisan Himpunan : P ∩ R = { 3,4 }.

6. Gabungan atau Union Himpunan : P U R = { 1,2,3,4,5,6,7,8}

7. dan sebagainya, tergantung dari kasusnya

Contoh soal 3
Buatlah gambar diagram venn dari himpunan-himpunan berikut:
a. P = {3, 4, 5, 6, 7}
R = {1, 2, 3, 4, 8}
Jawab:

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b. A = {1, 2, 3, 4, 6}
B = {2, 4, 6, 9, 7}
C = {2, 3, 4, 9, 8}
Jawab:

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 1.4 Latihan Soal :
1. Tulis dengan menggunakan lambang:
a. x anggota himpunan A
b. x tidak termasuk dalam himpunan A
c. B merupakan himpunan bagian dari himpunan A
d. D bukan merupakan himpunan bagian dari himpunan A
e. E adalah himpunan kosong
2. Tulis himpunan-himpunan berikut dengan cara daftar
a. A = {x x2 = 16}
b. B = {x x + 4 = 9}
c. C = {x x positif, x negatif}
d. D = {x x = 7 macam warna dasar}
e. E = {x  4x = 20}
3. Tulis himpunan-himjpunan berikut dengan cara pencirian
a. A = {2, 4, 8, 16, 32}
b. B = {1, 2, 3, 4, 5}
c. C = {2, 4, 6, 8, 10}
d. D = {5}
e. E = {x x2 + 2x + 4 = 81}
4. Dari himpunan-hijmpunan berikut mana yang himpunan berhingga
a. A = {1, 2, 3, 4, 5, ………., 4999, 5000}
b. B = {x x bilangan ganjil}
c. C = {x x bilangan genap}
d. D = {x x jumlah bulan dalam satu tahun}
5. Dari himpunan-himpunan berikut mana yang himpunan hampa
a. A = {x x = 5 dan 3x = 9}
b. B = {x x  x}
c. C = {x 2 + x = 2}
d. D = {x x adalah huruf sebelum a di dalam abjad}
6. Diketahui himpunan-himpunan sebagai berikut:

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 a. A = {1, 2, 3, 4, 5}
b. B = {1, 2, 4, 5, 7}
c. C = {2, 3, 5, 7, 8}
d. D = {4, 5, 6, 7, 8}
Tentukan:
a. B  D
b. C  A
c. A  B
d. C  D
e. A  (B  D)
f. B – (C  D)
g. (A  D)  B
__
h. A  B

i. ABD
j. ADB
k. (A – B)  D
l. (C  D)  B
7. Diketahui himpunan-himpunan sebagai berikut:
U = {1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15}
A = {1, 2, 3, 4, 5, 6 }
B = {2, 3, 5, 7, 8, 9, 10}
C = {5, 6, 7, 10, 11, 12, 13}
Buatlah gambar diagram vennya
a. A  B
b. A  C
c. A  B  C
d. A  B  C
e. A – B
__
f. B A
g. B  C  A

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 h. A  B – C
i. A  (B  C)
8. Dari 120 keluarga di perumahan “XYZ, 100 keluarga berlangganan paling
sedikit satu macam surat kabar, yaitu Kompas, Republika, dan Pos Kota.
Diketahui bahwa:
65 keluarga berlangganan Kompas
45 keluarga berlangganan Republika
42 keluarga berlangganan Pos Kota
20 keluarga berlangganan Kompas dan Republika
25 keluarga berlangganan Kompas dan Pos Kota
15 keluarga berlangganan Republika dan Pos Kota
Pertanyaan:
a. Berapa keluarga yang berlangganan 3 macam surat kabar sekaligus
yaitu Kompas, Republika dan Pos Kota
b. Gambarkan ke dalam diagram Venn.
9. Survey yang dilakukan oleh Panitia Bazar 9 macam bahan pokok ynag
diselenggarakan oleh perumahan Bukit Cengkeh II diperoleh data sebagai
beirkut:
Sampel yang diambil sejumlah 1925 orang pengunjung
750 orang pengunjung membeli beras
700 orang pengunjung membeli gula
625 orang pengunjung membeli indomie
250 orang pengunjung membeli beras dan gula
175 orang pengunjung membeli indomie dan gula
125 orang pengunjung membeli indomie dan beras
25 orang pengunjung membeli gula, beras, dan indomie
Pertanyaan:
a. Berapa orang pengunjung yang tidak membeli sama sekali
b. Berapa orang pengunjung yang hanya membeli beras tetapi tidak
membeli gula dan indomie.

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 c. Berapa orang pengunjung yang membeli gula dan indomie tetapi tidak
membeli beras
d. Gambarkan dalam diagram Venn.
10. Dalam suatu rapat pengurus koperasi lembaga “Surya” yang dihadiri 16
orang pengurus, disediakan 18 botol minuman. Setelah dibagikan,
ternyata 10 orang mendapat fanta, 8 orang mendapat coca cola dan 4
orang tidak mendapat apa-apa karena ada beberapa orang yang
mengambil 2 botol minuman.
Pertanyaan:
a. Berapa orang yang mengambil 2 botol
b. Gambarkan kedalam diagram Venn.

11. Mahasiswa Fakultas Ekonomi UI semester I ada sebanyak 160 mahasiswa.

Pada semester I mereka ditawarkan untuk mengambil 3 mata kuliah
pokok yaitu : Matematika, B Inggris dan Akuntansi. Dari catatan bagian
pengajaran dapat dilihat bahwa jumlah mahasiswa yang mengambil
Matematika ,B Inggris dan akuntansi sama Yaitu 72 orang, Ynag
mengambil Matematika dan akuntansi adalah 30 orang, Akuntansi dan B
Inggris adalah 25 orang yang mengambil Matematika tetapi tidak
mengambil B Inggris dan Akuntansi 32 orang. Berapa orang yang
mengambil 3 mata kuliah pokok tersebut jika yang mengambil
Matematika dan B Inggris adalah 20 orang.

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Lembar Jawaban BAB I ( Himpunan )
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BAB 2 PERSAMAAN

Tujuan Instruksional Umum

Dengan mempelajari bab ini mahasiswa dapat menyelesaikan masalah bisnis
dengan menggunakan persamaan 2 atau 3 variabel

Tujuan Instruksional Khusus

Setelah mempelajari isi bab ini dengan baik anda diharapkan dapat:
Menjelaskan persamaan 2 variabel atau 3 variabel dengan metode eliminasi,
substitusi dan determinasi.

2.1. Pengertian
Pada kejadian sehari-hari kita sering terbentur oleh masalah-masalah
yang harus diselesaikan melalui persamaan aljabar. Bila kita bicara tentang
persamaan, maka tidak lain kita bicara tentang fungsi. Tetapi pada bab ini
kita hanya akan membahas tentang menghitung akar-akar persamaan linier,
sedangkan tentang fungsi akan dibahas pada bab selanjutnya.

2.2. Menghitung akar-akar persamaan linier

Adalah menghitung besarnya nilai variabel-veriabel di dalam
persamaan yang bersangkutan, yaitu menghitung harga dari bilangan tak
diketahui dalam persamaan. Jumlah bilangan tertentu yang dapat
diselesaikan berbanding lurus dengan jumlah persamaannya.

23
Misalnya:
• Sebuah bilangan tertentu dapat dicari/dihitung harganya melalui cukup
sebuah persamaan.
• Dua buah bilangan tertentu dapat dihitung harganya melalui paling
sedikit dua buah persamaan.
• Tiga buah bilangan tertentu dapat dihitung harganya melalui paling
sedikit tiga buah persamaan.
• Dan seterusnya

2.3. Menghitung harga bilangan-bilangan

Menghitung harga bilangan-bilangan dari beberapa persamaan linier
secara serempak, dapat menggunakan tiga macam cara:
1. Cara substitusi
2. Cara eliminasi
3. Cara determinan/matrix
Contoh:
1.Cara Substitusi:
Ada 2 persamaan: 2x + 3y = 9 ………………………………….(1)
x + y = 4 ………………………………….(2)
Hitung variabel x dan y
Penyelesaian:
Dua persamaan dengan dua bilangan tertentu dapat diselesaikan dengan cara
menyelesaikan terlebih dahulu sebuah persamaan untuk menghitung salah
satu bilangan tertentu, kemudian mensubstitusikannya ke dalam persamaan
yang lain.
Menghitung y lebih dahulu pada persamaan 1
2x + 3y = 9
3y = - 2x + 9
- 2x + 9
y=
3
Setelah y ditemukan disubstitusikan ke persamaan 2

24
 x+y=4
- 2x + 9
x+ =4
3
3x - 2x + 9
+ =4
3 3
3x - 2x + 9
=4
3
3x – 2x + 9 = 12
x = 12 – 9 = 3
dengan ditemukannya variabel x, maka variabel y dapat dihitung dengan
cara memasukkan nilai x ke salah satu persamaan di atas.
X+y=4
3+y=4
Y=4–3=1
Jadi akar-akar persamaannya adalah x = 3 dan y = 1
Keterangan: perhitungan awal dimulai dengan salah satu variabel, jadi
tidak selalu dari x atau y dahulu

2. Cara Eliminasi
Ada 2 persamaan: 2x + 3y = 9 ………………………………….(1)
x + y = 4 ………………………………….(2)
Hitung: variabel x dan y
Penyelesaian:
Dua persamaan dengan dua bilangan tertentu dapat diselesaikan dengan
cara menghilangkan untuk sementara. Salah satu dari bilangan tertentu
yang ada, sehingga dapat dihitung nilai dari bilangan tertentu yang lain.
Misalnya:
Bilangan tertentu yang hendak dihilangkan sementara adalah x, dengan
cara mengurangkan persamaan (1) dan (2) sehingga variabel y dapat
diketahui dan variabel x hilang.
2x + 3y = 9 x 1 
x + y = 4 x 2 

25
 2x + 3y = 9
2x + 2y = 8 –
y=1
Setelah nilai y ditemukan, maka masukkan nilai y ke salah satu persamaan
di atas, sehingga ditemukan nilai variabel x.
x+y=4
y=1
x+1=4
x=3
Jadi akar-akar persamaannya adalah x = 3 dan y = 1
Keterangan: penghilangan variabel sementara boleh x dulu atau y dulu

3. Cara Determinan
Cara determinan lebih efisien bila digunakan untuk menyelesaikan kasus-
kasus dimana jumlah variagel tertentu (n) lebih banyak dari 2 buah.
Determinan secara umum dilambangkan dengan notasi:
a b dimana a, b, c, d mencerminkan bilangan-bilangan
tertentu
c d

prinsip pengerjaan determinan ialah dengan mengalikan unsur-unsurnya

secara regional, dari kiri atas menurun ke kanan bawah dari dari kiri
bawah ke kanan atas, kemudian hasil dari penambahan perkalian
menurun dikurangi dengan hasil dari penambahan perkalian menaik atau
dengan mengalikan unsur-unsurnya secara regional, dari kiri atas
menurun ke kanan bawah dan dari kanan atas menurun kje kiri bawah,
kemudian hasil dari penambahan perkalian dari kiri atas ke kanan bawah
dikurangi dengan hasil dari penambahan perkalian dari kanan atas ke kiri
bawah.
Contoh 3.1.
Diketahui dua persamaan dengan dua bilangan tertentu:

26
 2x + 3y = 9 ………………………………….(1)
x + y = 4 ………………………………….(2)
Hitung variabel x dan y
Penyelesaian:
Bila kita akan menghitung variabel x, maka tempat variabel x kita
ganti/isi dengan bilanan konstan dan sebaliknya sehingga untuk
menyelesaikan persamaan di atas kita membutuhkan lambang:
Dx = determinan variabel x
Dy = determinan variabel y
D = koefisien determinan
Dx = 9 3 = (9 x 1) – (3 x 4) = 9 – 12 = - 3
4 1

Dy = 2 9 = (2 x 4) – (9 x 1) = 8 – 9 = - 1
1 4

D = 2 3 = (2 x 1) – (3 x 1) = 2 – 3 = - 1
1 1

Dx - 3
x= = =3
D -1

Dy - 1
y= = =1
D -1
Jadi akar-akar persamaannya adalah x = 3 dan y = 1
Contoh 3.2
Diketahui tiga persamaan dengan tiga bilangan tertentu:
x+ y+z=6
x + 2y – z = 3
2x + 2y + z = 6
Penyelesaian:

27
Bila kita akan menghitung variabel x, maka tempat variabel x kita ganti
dengan bilangan konstan, bila kita akan menghitung variabel y maka tempat
variabel y kita ganti dengan bilangan konstan, dan seterusnya, sehingga
untuk menyelesaikan persamaan di atas kita membutuhkan lambang:
Dx = determinan variabel x
Dy = determinan variabel y
D = koefisien determinan
Dx = 6 1 1 6 1 {(6 x 2 x 1)+(1 x - 1 x 6)+(1 x 3 x -2)} -
3 2 1 3 2 {(1 x 3 x 1)+(6 x – 1x – 2)+(1 x 2 x 6)}
6 -2 1 6 -2 {12 – 6 – 6}-{3 + 12 + 12} = 0 – 27 = -27

Dy = 1 6 1 1 6 {(1 x 3 x 1) + (6 x -1x 2) + (1x 1 x 6)–{(6 x 1 x 1)}+

1 3 -1 1 3 (1 x -1 x 6)+(1 x 3 x 2)}
2 6 1 2 6 {3 – 12 + 6}-{6 – 6 + 6} = -3 – 6 = -9

D = 1 1 1 1 1 {(1x 2 x 1) + (1x -1x 2) + (1x 1x -2) – {(1x 1x 1)} +

1 2 -1 1 2 (1 x -1 x -2)+(1 x 2 x 2)}
2 -2 1 2 -2 {2 – 2 - 2}-{1 + 2 + 4} = -2 – 7 = -9

Dz = 1 1 6 1 1 {(1 x 2 x 6)+(1x 3x 2)+(6 x 1x - 2) – {(1x 1x 6)} +

1 2 -1 1 2 (1 x 3 x -2)+(6x 2x 2)}
2 -2 1 2 -2 {2 – 2 - 2}-{6 - 6 - 24} = -6 – 24 = - 18

Dx - 27
x= = =3
D -9

Dy - 9
y= = =1
D -9

28
 Dz - 18
z= = =2
D -9
Jadi akar-akar persamaannya adlaah x = 3, y = 1, dan z = 2

2.4 Latihan Soal.

Hitung variabel x dan y dari persamaan-persamaan berikut:
1. 3x + 2y = 13
2x + 3y = 7
2. 3x + y- 11 = 0
x+y–5=0
3. 2x – 4y – 3z = 11
2x – 3y – 4z = 8
6x – 5y – 2z = 26
4. 3x – 5y + z = 15
x + 3y + 9z = - 17
5x – 2y + 4z = 14

5. Pada daftar tagihan yang dikirimkan tertulis sebagai berikut: 15 pasang

sepatu dan 8 pasang sandal/selop harganya Rp. 2.120.000,-, 12 pasang
sepatu dan 11 pasang sandal/selop harganya Rp. 1.880.000,-. Berapakah
harga sepasang sepatu dan sepasang sandal ?

6. PT “Agung Putra” menerima tiga faktur yang menunjukkan jumlah hutang

tanpa menunjukkan harga tiap-tiap barang.
• Pada faktur pertama tertulis: 3 lemari es, 5 TV, dan 2 mesin cuci =
Rp. 7.300.000,-.
• Pada faktur kedua tertulis 7 lemari es, 2 TV, dan 1 mesin cuci = Rp.
6.500.000,-
• Pada faktur ketiga tertulis 12 lemari es, 6 TV, dan 7 mesin cuci =
Rp. 16.100.000,-

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 Berapakah harga sebuah lemari es, sebuah TV, dan sebuah mesin cuci ?

7. Berdasarkan daftar harga dari suatu laundry diperoleh keterangan sebagai

berikut:
Jika ongkos menggunakan 3 mesin cuci dan 5 mesin pengering Rp. 3.500,-
per jam, sedangkan dengan menggunakan 5 mesin cuci dan 8 mesin
pengering ongkosnya Rp. 5.800,-
Berapakah besarnya ongkos bila menggunakan 7 mesin cuci dan 10 mesin
pengering.

8. Seseorang membeli 80 Ha tanah dengan harga Rp. 275.000.000,-. Dia

membayar Rp. 3000.000/Ha untuk sebagian tanah dan Rp. 4.000.000/Ha
untuk sisanya. Berapakah Ha tanah yang dapat dibeli dengan harga Rp.
4.000.000/Ha.

9. Sebuah toko sepatu menerima 3 buah faktur atas pembelian sepatu, sandal
dan Tas tanpa menyebutkan harga masing-masingnya. Untuk itu tolong
saudara tentukan harga masing-masing per unit jika :
Faktur I atas pembelian 10 pasang sandal 15 pasang sepatu dan 20 buah tas
dengan total nilai Rp 2.100.000,- Faktur II atas pembelian 15 pasang sandal
20 pasang sepatu dan 10 buah tas dengan nilai Rp 2.000.000,- Faktur III atas
pembelian 20 Pasang sandal dan 25 pasang sepatu dan 30 buah Tas dengan
total nilai Rp 3.400.000,-

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Lembar Jawaban BAB II ( Persamaan).
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BAB 3 DERET
(BANJAR)

Tujuan Instruksional Umum

Dengan mempelajari bab ini mahasiswa dapat menjelaskan permasalahan
ekonomi dan bisnis dengan menggunakan deret.

Tujuan Instruksional Khusus

Setelah mempelajari isi bab ini dengan baik anda diharapkan dapat:
Menjelaskan deret dan aplikasinya ke dalam persoalan ekonomi dan bisnis.

3.1. Pengertian
Deret adalah rangkaian bilangan yang tersusun secara teratur dan
memenuhi kaidah-kaidah tertentu. Bilangan-bilangan yang membentuk
sebuah deret disebut suku.
Jenis-jenis deret:
1.Berdasarkan jumlah suku yang membentuknya, deret dibagi atas 2 (dua)
jenis:
a. Deret berhingga, yaitu deret yang jumlah suku-sukunya tertentu.
b. Deret tak berhingga, yaitu derat yang jumlah suku-sukunya tidak
terbatas.
2. Berdasarkan dari pola perubahan bilangan pada suku-sukunya, dibagi
atas 2 (dua) jenis:

35
 a. Deret hitung, yaitu derat yang perubahan suku-sukunya berdasarkan
penjumlahan terhadap sebuah bilangan tertentu. Bilangan yang
membedakan suku-suku dari deret hitung disebut pembeda.
b. Deret ukur, yaitu deret yang perubahan suku-sukunya berdasarkan
perkalian terhadap sebuah bilangan tertentu. Bilangan yang
membedakan suku-suku sebuah deret ukur disebut pengganda.
Deret berhingga
Contoh:
1. 5, 7, 9, 11, 13, …………..,n
2. 2, 4, 8, 16, 32, …………..,n
Deret tak berhingga
Contoh:
1. 1, 2, 3, 4, 5, 6, 7, …………..
2. 3, 9, 27, 81, 243, …………..

3.2 Deret Hitung

Contoh:
1. 1, 2, 3, 4, 5, 6, ……….pembedanya = 1
2. 5, 10, 15, 20, 25, …….pembedanya = 5

a.Menentukan suku ke n dari deret hitung

Suatu deret hitung 3, 5, 7, 9, 11, 13
Dimana:
S1 = suku ke 1 = 3
Sn = suku ke n
a = suku ke 1= S1 = 3
b = pembeda = 2
Jadi:
S1 =a=3
S2 = a + b = a + (2-1)b = 5
S3 = a + 2b = a + (3-1)b = 7
S4 = a + 3b = a + (4-1)b = 9

36
S5 = a + 4b = a + (5-1)b = 11
S6 = a + 5b = a + (6-1)b = 13
Sehingga dapatlah rumus:

Sn = a + (n – 1)b

Contoh:
Dari deret hitung di atas, hitung suku ke 7 dan ke 8
S7 = 3 + (7 – 1)2 = 15
S8 = 3 + (8 – 1)2 = 17

b. Menentukan jumlah n suku dari deret hitung

Suatu deret hitung: 3, 5, 7, 9, 11, 13
Dimana:
J1 = Jumlah 1 suku pertama
J2 = Jumlah 2 suku pertama
J3 = Jumlah 3 suku pertama
J4 = Jumlah n suku pertama
Jadi
J1 = S1 = a = 3
2
J 2 = S1 + S2 = a (a + b) + (a + 2b)) = 2a + (2 - 1)b = 8
2
3
J3 = S1 + S2 + S3 = a (a + b) + (a + 2b) = 3a + 3b = 3a + (3 - 1)b = 15
2
4
J 4 = S1 + S2 + S3 + S4 = a (a + b) + (a + 2b) + (a + 3b)) = 4a + 6b = 4a + (4 - 1)b = 24
2
J 5 = S1 + S2 + S3 + S4 + S5 = a (a + b) + (a + 2b) + (a + 3b) + (a + 4b)
5
= 5a + 10b = 5a + (5 - 1)b = 24
2
Sehingga dapatlah rumus:

Jn = na + n /2(n –1)b

37
 n n
Atau Jn = {2a + (n - 1)b} = Jn = {a + Sn }
2 2

Contoh dari deret hitung di atas hitung jumlah 6 suku

6
J6 = 6 x 3 + (6 - 1)2 = 48
2

3.3 Deret Ukur

Contoh:
1, 2, 4, 8, 16, 32 penggandanya = 2
2, 3, 9, 27, 81 penggandanya = 3
a. Menentukan suku ke n dari Deret Ukur
Suatu deret ukur: 2, 4, 8, 16, ……………
Dimana:
S1 = Suku ke 1 = 2
S2 = Suku ke n
a = Suku ke 1 = S1 = 2
p = Pengganda = 2
Jadi
S1 = a = 2
S2 = a x p = ap2 – 1 = 4
S3 = a x p x p = ap2 = ap3 – 1 = 8
S4 = a x p x p x p = ap3 = ap4 – 1 = 16
Sehingga dapatlah rumus
Sn = ap n - 1

Dimana:
Sn = Suku ke n
a = Suku awal

38
p = Pengganda/rasio
n = Banyak suku

Contoh :
Dari deret ukur di atas hitung suku ke 5 dan suku ke 6
S5 = 2 x 25 - 1 = 32

S6 = 2 x 26 - 1 = 64

b. Menentukan jumlah n suku dari deret ukur

Suatu deret ukur: 2, 4, 8, 16
Dimana
J1 = Jumlah 1 suku pertama
J2 = jumlah 2 suku pertama
J3 = jumlah 3 suku pertama
J4 = Jumlah n suku pertama
Jadi:
J1 =a=2
J2 = a + ap = 6
J3 = a + ap + ap2 = 14
J4 = a + ap + ap2 + ap3 = 30
Jn = a + ap + ap2 + ap3 + …….+ apn-2 + apn-1 ……………….(1)
Jika persamaan (1) ini kita kalikan dengan bilangan pengganda p, maka:
PJn = ap + ap + ap2 + ap3 + ap4…….+ apn-1 + apn ……………….(2)
Persamaan 1 dikurangi persamaan 2:
Jn = a + ap + ap2 + ap3 + …….+ apn-2 + apn-1 …………………..(1)
PJn = ap + ap + ap2 + ap3 + ap4…….+ apn-1 + apn ……………….(2)

Jn – Pjn = a - apn
Jn (1 – p) = a (1 – pn)
Sehingga dapat diperoleh rumus

39
 a (1 - P n ) a (P n - 1)
Jn = atau J n =
(1 - P) (P - 1)

Contoh :
Dari deret ukur di atas hitung jumlah 3 suku pertama dan jumlah 4 suku
pertama
2 (1 - 23) 2 (1 - 8) - 14
J3 = = = = 14
(1 - 2) -1 -1

2 (1 - 24) 2 (1 - 16) - 30
J4 = = = = 30
(1 - 2) -1 -1

3.4. Penerapan deret hitung dalam bidang ekonomi

Deret hitung dapat digunakan untuk menghitung perkembangan aktivitas
yang mempunyai beda antara aktivitas sesudahnya sebesar bilangan tetap
tertentu. Aktivitas tersebut dapat berupa aktivitas di bidang produksi,
keuangan dan sebagainya.
Contoh:
Perusahaan genteng Abadi mula-mula hanya berproduksi 500 buah,
karena adanya penambahan tenaga kerja, maka tiap bulan terjadi
peningkatan 50 buah.
a. Berapa jumlah produksi pada bulan ke 5, jika bulan pertama 500 buah.
b. Berapa jumlah produksi sampai dengan bulan ke 5 perusahaan
genteng Abadi tersebut.
Jawab:
Bulan pertama = S1 = a = 500
Peningkatan per bulan = b = 500
a. Jumlah produksi bulan ke 5
S5 = a + (n – 1)b
S5 = 500 + (5 – 1)50 = 700
Jadi jumlah produksi bulan ke 5 = 700

40
 b. Jumlah produksi sampai dengan bulan ke 5
5
J5 = 5a + (5 - 1)b
2
5
J5 = (5 x 500) + (4)50
2
5
J5 = 2.500 + (200)
2
J 5 = 3.000

Jadi jumlah produksi sampai dengan bulan ke 5 = 3.000 buah

3.5. Penerapan deret ukur dalam bidang ekonomi

Deret ukur dapat digunakan untuk menghitung kasus simpan pinjam dan
kasus investasi, misalnya menghitung pengembalian kredit di masa
datang berdasarkan tingat bunga tertentu, menghitung nilai sekarang dari
suatu jumlah hasil investasi yang akan diterima di masa datang.
a. Bunga Majemuk
Kita akan menabung uang di bank Rp. 1.000.000,- selama 3 (tiga)
tahun, tingkat bunga bank per tahun 10 %. Berapakah uang kita setelah
3 (tiga) tahun.
Setelah 1 tahun = Rp. 1.000.000 + (10 % x Rp. 1.000.000) = Rp.
1.100.000,-
Setelah 2 tahun = Rp. 1.100.000 + (10 % x Rp. 1.100.000) = Rp.
1.210.000,-
Setelah 3 tahun = Rp. 1.210.000 + (10 % x Rp. 1.210.000) = Rp.
1.310.000,-
Jadi tabungan kita setelah 3 (tiga) tahun = Rp. 1.310.000,-
Dari perhitungan di atas dapat dibuat rumus:
Misal:
P = Jumlah uang/tabungan awal = Rp. 1.000.000,-
i = Tingkat bunga per periode = 10 %
n = Lamanya tabungan = 3 periode = 3 tahun
A = Tabungan pada akhir masa tabungan

41
 Setelah satu tahun = A = P + (i x P) = P (1 + i)
Setelah dua tahun = A = P (1 + i) + {i x p (1+ i)} = P(1+ i)(1 + i) = P(1+ i)2
Setelah tiga tahun = A = P(1+ i)2 + {i x p (1+ i)2} = P(1+ i)2(1+ i) =
P(1+ i)3

Jadi setelah n tahun = A = P (1 + i)n

Bila penyelesaian di atas menggunakan rumus, maka

A = 1.000.000 (1 + 0,10)3 = Rp. 1.331.000,-
Jadi tabungan setelah 3(tiga) tahun = Rp. 1.331.000,-
Rumus di atas digunakan untuk tabungan yang digandakan (bunga
dihitung) setahun sekali. Jika digandakan (bunga dihitung) 4 bulan,
maka:
Dibuat rumus sebagai berikut:

P (1 + i) n.m
A=
m

m = Frekuensi penggandaan/pembayaran dalam setahun

b. Present Value
Kita kadang-kadang sudah tahu nilai uang yang akan datang, maka
kita juga akan lihat berapa nilai uang yang akan datang tersebut kita
nilai sekarang (present value dari uang)
Kita punya rumus nilai yang akan datang A = P (1 + i)n
A
Maka untuk menilai uang sekarang: P =
(1 + i) n

Contoh:
2 (dua) tahun yang akan datang tabungan Ani = Rp. 1.210.000,-
Berapakah tabungan Ani mula-mula, jika diketahui tingkat bunga
bank = 10 % per tahun

42
 A
P=
(1 + i) n

Rp.1.210.000
P= = Rp.1.000.000
0.10 2
(1 + )
4
Jadi tabungan awal Ani = Rp. 1.000.000,-
Jika kasus tersebut, bunga dihitung 3 (tiga) bulanan (digandakan 3
bulanan), maka:
A
P=
(1 + i) n

Rp.1.210.000
P= = Rp. 933.103,35
0.10 2
(1 + )
4
Jadi tabungan awal Ani = Rp. 993.103,35
c. Tingkat Pertumbuhan
Yaitu untuk menghitung besarnya pertumbuhan dari suatu aktivitas
dengan pola deret ukur
Misal:
Po = Data pada awal periode
Pn = Data pada periode ke n
n = Jumlah periode pertumbuhan
r = Tingkat pertumbuhan
Pn = Po (1 + r)n
Pn
= (1 + r) n
Po
Pn
1+ r = n
Po

Pn
Jadi r = n -1
Po
Contoh:
Jumlah penduduk suatu daerah pada tahun 1980 adalah 100 juta jiwa
dan pada tahun 1995 adalah 150 juta jiwa. Berapakah tingkat
pertumbuhan penduduk per tahun.

43
 Jawab:
n = 1995 – 1980 = 5
Pn = 150 juta
Po = 100 juta

150
r = 15 -1
100

r = 15 1,5 - 1

r = 1,0274 – 1
r = 0,0274 = 2,74 %
3.6. Soal Latihan.
1. Diketahui deret hitung 2, 4, 6, 8, 10
Hitung suku keenam dan ketujuh
2. Diketahui deret hitung dengan suku keenam = 12 dan suku ketiga = 6
Hitung: a. Suku pertama dan beda antar suku-sukunya
b.Suku kesepuluh
c.Jumlah suku sampai suku kesepuluh.
3. Diketahui deret hitung, jika jumlah suku kedua dan suku kedelapan = 20,
dan jumlah suku ketiga dan suku keenam = 17, berapakah suku ketujuh.
4. Dari suatu deret hitung, jumlah suku pertama sampai dengan suku kelima
200, sedangkan suku pertama = 20
Hitunglah:
a. Beda antar suku-sukunya
b. Suku keenam
c. Jumlah suku pertama sampai dengan suku kesepuluh
5. Diketahui deret hitung x mempunyai suku pertama = 5 dan beda antar
sukunya = 5. Deret hitung y mempunyai suku pertama = 32 dan beda
antar sukunya = - 4. Hitung pada suku keberapakah kedua deret hitung
tersebut mempunyai nilai yang sama.
6. Besarnya penerimaan PT ABC dari hasil penjualan barangnya Rp.
144.000.000,- pada tahun kelima dan Rp. 196.000.000,- pada tahun ketujuh.

44
 Bila perkembangan penerimaan penjualan berpola deret hitung,
hitunglah:
a. Berapa perkembangan penerimaan per tahun.
b. Berapa besar penerimaan pada tahun pertama
c. Pada tahun keberapa penerimaannya sejumlah Rp. 92.000.000,-
7. Diketahui deret ukur: 3, 9, 27, 81, ……………….
Hitunglah:
a. Suku kesepuluh
b. Jumlah suku dari suku pertama sampai dengan suku kesepuluh
8. Jika dari dere ukur diketahui suku pertama = 5, suku kelima = 80, jumlah
sukunya = 10. hitunglah suku kesepuluh dan jumlah suku dari suku
pertama sampai dengan suku kesepuluh.
9. Diketahui pengganda sebuah deret ukur = 5, suku keenam = 6.250,
hitunglah:
a. Suku kedelapan
b. Jumlah suku dari suku pertama sampai dengan suku kedelapan
10. Diketahui deret ukur “A” mempunyai nilai suku pertama = 512 dan
penggandanya = 0,5. Deret ukur “B” mempunyai nilai suku ketiga = 16
dan penggandanya = 4. Pada suku keberapa, nilai suku kedua derat
tersebut sama.
11. Tabungan Akbar, jika tingkat bunga digandakan setahun sekali, setelah 6
(enam) tahun terkumpul = Rp. 1.973.822,69. Diketahui tingkat bunga per
tahun = 12 %
a. Berapakah tabungan awal Akbar
b. Berapakah tabungan Akbar setelah 6 (enam) tahun, jika tingkat bunga
digandakan sebulan sekali.
12. Penduduk suatu daerah pada tahun 1980 = 15.000.000 jiwa. Pada tahun
1995 penduduk daerah tersebut sudah berjumlah 20.188.025 jiwa.
a. Berapa persen pertumbuhan penduduk setiap tahun
b. Berapa jumlah penduduk tahun 1996

45
 c. Pada tahun berapa jumlah penduduk daerah tersebut berjumlah
22.289.211 jiwa.

Lembar Jawaban BAB III ( Deret / Banjar).

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BAB 4 FUNGSI LINIER

Tujuan Instruksional Umum

Dengan mempelajari bab ini mahasiswa dapat menyelesaikan persoalan
ekonomi dan bisns dengan menggunakan fungsi linier.

Tujuan Instruksional Khusus

Setelah mempelajari isi bab ini dengan baik anda diharapkan dapat
menjelaskan fungsi linier dan aplikasinya dalam ekonomi dan bisnis

4.1. Pengertian
Fungsi adalah hubungan antara dua variabel atau lebih yang saling
mempengaruhi. Fungsi linier adalah fungsi dengan independent variabelnya
paling tinggi berpangkat satu. Fungsi linier sering disebut juga persamaan
garis lurus.
y = mx + c y = Fungsi linier
m = Koefisien arah
x = Independent variabel
c = Konstanta
Koefisien arah garis lurus/slope
y y y

51
0 x 0 x 0
m>0 m=0 m<0
m = Positif m = negatif
y (B (XB, yB) mAB = tg x untuk A (x1, y1)
B (x2, y2)
BC
mAB = maka :
AC
yB − yA y − y1
A (Xa, yA) C m ab = m= 2
XB - XA X 2 − X1

0
Membentuk persamaan garis lurus
1. Melalui titik (x1, y 1) dan koefisien arah m, bentuk umum y = mx + c
Melalui titik (x1, y1) y1 = mx1 + c
C = y1 – mx1
Y = mx + c
Y = mx + (y1 – mx1)
Contoh:
Cari persamaan garis lurus melalui titik (2, 6) dan koefisien arah m = 2
Penyelesaian:
Bentuk umum y = mx + c
Melalui titik (2, 6) kita cari nilai c
6=m.2+c
C = 6 – (2.2) = 2
Persamaan garis lurus:
y – 6 = 2 (x – 2)
y = 2x – 4 + 6
y = 2x + 2

52
2. Melalui titik (x1, y1) dan (x2, y2)
Cara I
y 2 − y1
y – y1 = m (x – x1) padahal m dapat kita cari dengan rumus m =
x 2 - x1

y 2 − y1 (x - x1 )
y - y1 =
x 2 − x1

y − y1 x - x1
=
y 2 − y1 x 2 − x1

Contoh
Cari persamaan garis lurus melalui titik (2, 3) dan (4, 6).
y-3 x -2 x-2
= y -3=3( )
6-3 4-2 2
3x
y-3= -3
2
3
y= x+0
2
Cara II
Persamaan titik (x1, y1) y1 = mx1 + c
(x2, y2) y2 = mx2 + c

Contoh:
Cari persamaan garis lurus melalui titik (2, 3), (4, 6) melalui titik:
(2, 3) 3 = 2m + c I
(4, 6) 6 = 4m + c II

II. 6 = 4m + c I 3 = 2m + c
3+ c
3 = 2m + c II 3 = 2.
2
3 = 2m 3=3+c c=3–3=0
m = 3/2
Persamaan garis lurus y = 3/2 x

53
Cara menggambar grafik
1. Memotong dengan sumbu x dan sumbu y

Memotong sumbu x → y=0

y=0
0=x+4
x = -4 . titik ( -4 , 0 )

memotong dengan sumbu y →x=0

y= 0 + 4
y = 4. titik (0,4)
y

4 y=x+4

-4 0 x

2. Dengan tabel x dan tabel y, persamaan y = x + 4

X Y
A -2 2
B -1 3
C 0 4
D 1 5
E 2 6
y

54
 -4 -2 -1 0 1 2 x

4.2. Variasi Dalam Garis

1. Dua garis berpotongan
y

y = m2 + c2 m1 ≠ m2
c1 ≠ c2
y = m1 + c1

2. Dua garis berpotongan tegak lurus

y

y = m2 + c2
m1 . m2 = - 1
y = m1 + c1

3. Dua garis sejajar

y

y = m1 + c1
y = m2 + c2 m1= m2
c1 = c2

55
4. Dua garis berimpit
y

m1 = m2 c1 = c2

y = m1x + c1
x y = m2x + c2

Menghitung Koordinat Titik Potong.

Untuk mencari koordinat titik potong dari dua buah persamaan garis lurus
yaitu dengan mempergunakan kedua fungsi linier tersebut. Berapa koordinat
titik potong antara garis y = 2/3x + 2 dan y = -2/3x + 6. Gambarkan grafiknya.
Penyelesaian I y = 2/3x + 2 Persamaan I = Persamaan II
II y = -2/3x + 6 2/3x + 2 = -2/3 + 6
4/3x =4
x =3
Kemudian kita masukkan nilai x = 3 ke dalam persamaan I dan persamaan II.
Persamaan I y = 2/3x + 2
y = 2/3 . 3 + 2
y=4
Jadi koordinat titik potong P (3,4)
y
6
y = 2/3x + 2

56
 4 P (3,4)

-3 3 9 y = -2/3x + 6

4.3 Aplikasi fungsi linier antara lain:

• Fungsi permintaan
• Fungsi penawaran
• Fungsi biaya
• Fungsi pendapatan (penerimaan)
• Analisa BEP
• Fungsi konsumsi
• Fungsi anggaran
• Dan lain-lain

1. Fungsi Permintaan
Bentuk umum fungsi permintaan
P = a – bq
dimana: P = Harga barang yang diminta
a = Konstanta
b = Slope garis (fungsi)
q = Jumlah barang yang diminta
2. Fungsi Penawaran.
Bentuk umum fungsi penawaran
P = a + bq
dimana: P = Harga yang ditawarkan
a = Konstanta
b = Slope garis
q = Jumlah barang yang ditawarkan
Contoh 1:

57
Jika diketahui data tentang harga dan jumlah yang diminta sebagai berikut:
Jika harga barang Rp. 80.000,-, jumlah barang yang diminta 10 unit dan
pada harga Rp. 60.000,-, jumlah barang yang diminta menjadi 20 unit.
Tentukan bentuk fungsi permintaan dan gambarkan grafiknya.
Jawab:
P1 = 80.000 P2 = 60.000
q1 = 10 q2 = 20
P - P1 q - q1 P - 80.000 q − 10 P - 80.000 q - 10
= = = = =
P2 − P1 q 2 − q1 (60.000 − 80.000 ) (20 - 10) − 20.000 10

10 (P – 80.000) = - 20.000 (q – 10)

10 P – 800.000 = - 20.000q + 200.000
10 P = 200.000 + 80.000 – 20.000q
10 P = 1.000.000 – 20.000q
P = 100.000 – 2.000q
Jadi bentuk fungsi permintaan adalah P = 100.000 – 2.000q
Grafik P
100.000

50.000 P = 100.000 – 2.000q

50 q
Contoh 2
Pada tingkat harga Rp. 15 permintaan barang adalah 50 unit sedang
penawaran pada tingkat harga itu 10 unit. Pada tingkat Rp. 20 permintaan
terhadap barang turun menjadi 40 unit sedangkan penawaran naik
menjadi 20 unit. Tentukan bentuk fungsi permintaan dan penawaran.
Jawab
Fungsi permintaan
P1 = 15 P2 = 20

58
q1 = 50 q2 = 40

P - P1 q - q1 P - 15 q − 50 P - 15 q - 50
= = = = =
P2 − P1 q 2 − q1 (20 − 15) (40 - 50) 5 − 10

- 10 (P – 15) = 5 (q – 50)
- 10 P + 150 = 5q - 250
- 10 P = - 250 – 150 + 5q
- 10 P = - 400 + 5q
P = - 40 – 0,5q
Bentuk fungsi permintaan P = 40 – 0,5q
Fungsi penawaran
P1 = 15 P2 = 20
q1 = 10 q2 = 20

P - P1 q - q1 P - 15 q − 10
= = =
P2 − P1 q 2 − q1 (20 − 15) (20 - 10)

10 (P – 15) = 5 (q – 10)
10 P - 150 = 5q - 50
10 P = 5q – 50 + 150
10 P = 100 + 5q
P = 10 + 0,5q
Bentuk fungsi penawaran P = 10 + 0,5q
y
40 F.D = 40 – 0,5q
F.S = P = 10 + 0,5q
DE 25 Eq

10

59
 q
-20 30qe 80

3. Keseimbangan Pasar
Keseimbangan pasar akan terjadi bila fungsi permintaan berpotongan
dengan fungsi penawaran. Selanjutnya akan terdapat harga keseimbangan
pasar dan kuantitas keseimbangan. Pada soal contoh 2 dapat ditentukan
harga dan kuantitas keseimbangan adalah sebagai berikut:
Fungsi permintaan = fungsi penawaran
P = 10 + 0,5q = 40 – 0,5q P = 10 + 0,5q = 40 – 0,5q
= 0,5q + 0,5q = 40 – 10 P = 10 + 0,5(30) = 40 – 0,5(30)
= qE = 30 PE = 25
4. Pengaruh Pajak Terhadap Keseimbangan Pasar
Pajak dapat dibagi 2 (dua:
a. Pajak spesifik (pajak per unit)
b. Proporsional (pajak persentase)
Dengan adanya pajak diasumsikan fungsi penawaran berubah sedangkan
fungsi permintaan tetap.
a. Pajak Spesifik (pajak per unit)
Fungsi penawaran: FS : P = a + bq
Pajak per unit = Rp. t/unit
Maka fungsi penawaran setelah pajak adalah: FS = P = a +bq + t
P = a + t + bq
Maka selanjutnya keseimbangan pasar setelah pajak dapat ditentukan.
Pembebanan pajak per unit sebagian ditanggung produsen dan
sebagian lagi ditanggung oleh konsumen
T = t (qE’) dimana:
tk = (PE’- PE)qE’ T = Total pajak-pajak yang diterima pemerintah
tp = T - Tk tk = Pajak yang ditanggung konsumen
tp = Pajak yang ditanggung produsen
qE = Kuantitas keseimbangan setelah pajak

60
 PE = Harga keseimbangan setelah pajak
PE = Harga keseimbangan sebelum pajak
qE’= Kuantitas keseimbangan setelah pajak
qE = Kuantitas keseimbangan sebelum pajak

Contoh 3
Fungsi permintaan suatu barang ditunjukkan oleh P = -1/4q + 25 dan fungsi
penawaran P = ¼ q + 4. pajak Rp. 6/unit. Tentukan harga dan kuantitas
keseimbangan sebelum dan sesudah pajak dan tentukan total pajak yang
ditanggung konsumen dan produsen.
Jawab:
a. Keseimbangan sebelum pajak
F.S = F.D.
P = 1/4q + 4 = - 1/4q + 25
1/4q + 1/4q = 25 – 4
1/2q = 21 qe = 42
P = 1/4q + 4 = 25 – 1/4q
P = ¼ (42) + 4 = 25 – ¼ (42)
P = 10 ½ + 4 = 25 – 10 ½
PE = 14 ½
Harga keseimbangan sebelum pajak Rp. 14,50 dan kuantitas
keseimbangan sebelum pajak 42 unit.

b. Keseimbangan setelah pajak

FS = 1/4q + 4
FS’ = 0,25q + 4 + 6 = 0,25q + 10
FS’ = F.D.
0,25q + 10 = -0,25 + 25
0,25q + 0,25q = 25 – 10 = 15
0,5q = 15 qE’ = 30

61
 P’ = 0,25q + 10 = - 0,25q + 25
= 0,25 (30) + 10 = - 0,25(30) + 25
= 7,5 + 10 = -7,5 + 25
PE = 17,5
Harga keseimbangan pasar setelah pajak = Rp. 17,5 dan kuantitas
keseimbangan setelah pajak = 30 unit.
c. T = qE’ (t) = 30(6) = 180
tk = (PE’ – PE) (qE’)
= (17,5 – 14,5) (30)
= (30) (3) = 90
tp = T – tk = 180 – 90 = 90
Jadi total pajak yang ditanggung konsumen = Rp. 90,- dan total pajak yang
ditanggung produsen = Rp. 90,-.

b. Pengaruh Pajak Persentase terhadap Keseimbangan Pasar

Pajak persentase adalah pajak yang dikenakan sebesar persentase tertentu
terhadap penerimaan penjualan. Pengaruh pajak persentase terhadap
fungsi penawaran adalah fungsi penawaran akan bergeser ke atas sebesar
persentase dari pajak. Jika fungsi penawaran P = a + bq, maka fungsi
penawaran setelah pajak = F.S’ = (a + bq) (1 + % pajak)
Contoh 4:
Fungsi penawaran sebelum pajak P = 1/4q + 10
Fungsi permintaan P = - 0,5q + 30, pajak = 20 %, maka harga dan kuantitas
keseimbangan sebelum dan setelah pajak dapat dicari:
Jawab:
a. F.S = F.D. = Keseimbangan pasar sebelum pajak
0,25q + 10 = -0,5q + 30
0,25q + 0,5q = 30 – 10 = 20
0,75q = 20 qe = 26,67
P = 0,25q + 10 = - 0,5q + 30
= 0,25(26,67) + 10 = - 0,5 (26,67) + 30

62
 PE = 16,6675
Harga kseimbangan sebelum pajak = Rp. 16,6675, dan kuantitas
keseimbangan sebelum pajak = 26,67 unit.
b. Keseimbangan pasar setelah pajak
F.S’ = F.D.
F.S’ = F.S (1 + 0,2)
F.S’ = (0,25q + 10) (1,2)
F.S’ = 0,3q + 12
F.S’ = F.D’
0,3q + 12 = -0,5q + 30
0,3q + 0,5q = 30 – 12 = 18
0,8q = 18
qe = 22,5
P; = 0,3q + 12 = - 0,5 (22,5) + 30
PE’ = 18,75
Harga keseimbangan setelah pajak = Rp. 18,75 dan kuantitas
keseimbangan setelah pajak = 22,5 unit.
Untuk menentukan total pajak, total pajak yang ditanggung konsumen
dan total pajak yan ditanggung produsen, maka pajak persentase
harus dirubah dulu menjadi pajak per unit dengan rumus:

% Pajak
Pajak per unit = ( )PEi
1 + % Pajak)

Dimana PE’ = harga keseimbangan setelah pajak

Dari contoh 4, dapat ditentukan total pajak yang ditanggung
konsumen dan ditanggung produsen sebagai berikut:
% Pajak
t = PEi ( )PEi
1 + % Pajak)

0,20
t = 18,75 = 3,125
1,20
Total pajak T =qE ‘ (t)

63
 = 22,5 (3,125) = 70,3125
tk = qE’(PE’ – PE)
= 22,5 (18,75 – 16,6675) = 46,85625
tp = T – tk = 70,3125 – 46,85625
= 23,45625

Total pajak yang diterima pemerintah = Rp. 70,3125

Total pajak yang ditanggung konsumen = Rp. 46,85625
Total pajak yang ditanggung produsen = Rp. 23,45625

5. Pengaruh Fungsi Subsidi Terhadap Keseimbangan Pasar

Subsidi adalah bantuan yang diberikan oleh pemerintah kepada produsen.
Dengan adanya subsidi harga jual akan bisa lebih rendah. Pengaruh
subsidi berbeda dengan pengaruh pajak. Dengan adanya subsidi fungsi
penawaran akan bergeser ke bawah. Pengaruh subsidi akan dinikmati
oleh pihak produsen dan oleh konsumen.
Contoh 5
Jika fungsi penawaran P = 0,25q + 10 dan fungsi permintaan P = -0,25q +
25 dan subsidi Rp. 5,- per unit maka keseimbangan pasar setelah subsidi
dapat ditentukan dan total subsidi yang dinikmati konsumen dan
produsen dapat dicari:
Jawab:
a. Keseimbangan sebleum subsidi
F.S = F.D.
0,25q + 10 = - 0,25q + 25
0,25q + 0,25q = 25 – 10 = 15
0,5q = 15 qE = 30
P = 0,25q + 10 = - 0,25q + 25
P = 0,25(30) + 10 = - 0,25(30) + 25
= 7,5 + 10 = - 7,5 + 25
PE = 17,5

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 Harga keseimbangan sebelum subsidi Rp. 17,5 dan kuantitas
keseimbangan sebelum subsidi = 30 unit.
b. Keseimbangan pasar setelah subsidi
FS’ = F.D.
F.S’ = 0,25q + 10 – 5
= 0,25q + 5
F.S’ = F.D.
0,25 + 5 = - 0,25q + 25
0,25q + 0,25q = 25 – 5 = 20
0,5q = 20 qE’ = 40
P = 0,25q + 5 = - 0,25q + 25
P = 0,25 (40) + 5 = - 0,25 (40) + 25
PE’ = 15
Harga keseimbangan setelah subsidi = Rp. 15,- dan kuantitas
keseimbangan setelah subsidi = 40 unit.
c. Total subsidi = S = qE’ (s)
Sk = qE’ (PE – PE’) dimana:
Sp = S – Sk s = Subsidi per unit
S = Total subsidi
Sk = Subsidi yang dinikmati konsumen
Sp = Subsidi yang dinikmati produsen
PE = Keseimbangan harga sebelum subsidi
PE’ = Keseimbangan harga setelah subsidi
qE = Kuantitas keseimbangan setelah subsidi
qE’ = Kuantitas keseimbangan sebelum subsidi

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4.4. Latihan Soal.
1. Tentukanlah persamaan garis lurus melalui titik (5, 8) dengan koefisien
arah 2 dan gambarkan grafiknya
2. Tentukan persamaan garis melalui titik A (4,2) dan titik B (3,3) dengan dua
cara
3. Tentukan koordinat titik potong garis y – 3x + 6 = 0 dengan garis y = - 2x +
3 dan gambarkan grafiknya.
4. Berapa koordinat titik potong dari garis melalui titik A (4, 6) dan titik B
(3, 5) dengan garis melalui titik pusat dan // dengan garis y = 4x + 5.
5. Diketahui:
Fungsi penawaran : P = 1/2q + 10
Fungsi permintaan : P = - 1/2q + 40
Pajak per unit = Rp. 4,-
Pertanyaan:
a. Harga dan kuantitas keseimbangan pasar sebelum pajak
b. Harga dan kuantitas keseimbangan setelah pajak
c. Total pajak yang ditanggung konsumen dan produsen
d. Gambarkan grafiknya
6. Diketahui:
Fungsi penawaran : P = 1/4q + 10
Fungsi perminaan : P = -1/4q + 25
Subsidi = Rp. 6 per unit
Pertanyaan:
a. Keseimbangan pasar sebelum dan sesudah subsidi
b. Total subsidi yang dinikmati produsen dan konsumen

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 c. Gambarkan grafiknya
7. Fungsi penawaran ditunjukkan oleh F.P. = S = 3P – 2 dan fungsi
permintaan: D = 20 – 2 P. Pajak = Rp. 5,- per unit, tentukanlah
a. Harga dan kuantitas keseimbangan sebelum pajak
b. Harga dan kuantitas keseimbangan setelah pajak
c. Total pajak yang ditanggung konsumen dan produsen
d. Gambarkan grafiknya
8. Diketahui:
Fungsi permintaan (S) = 2P – 4
Fungsi penawaran (D) = 20 – 2P
Pajak 20 %
Pertanyaan:
a. Fungsi penawaran setelah pajak
b. Harga dan kuantitas keseimbangan sebelum pajak
c. Harga dan kuantitas keseimbangan setelah pajak
d. Total pajak yang diterima pemerintah dan yang ditanggung produsen
dan konsumen.
e. Gambarkan grafiknya.
9. Fungsi penawaran (S) = 2P – 1
Fungsi permintaan (D) = 20 – 2P
Subsidi Rp. 2,- per unit
Pertanyaan:
a. Harga dan kuantitas keseimbangan sebelum subsidi
b. Harga dan kuantitas keseimbangan setelah subsidi
c. Total subsidi yang dinikmati konsumen dan produsen
d. Persentase (%) subsidi yang dinikmati konsumen dan produsen
e. Gambarkan grafiknya.
10. Dari kasus yang dapat diperhatikan terhadap permintaan suatu barang
adalah sebagai berikut:
Pada tingkat harga Rp. 1.000,- tidak ada permintaan terhadap barang
tersebut sedang pada harga tersebut jumlah penawaran adalah 100 unit.

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 Jika harga diturunkan menjadi setengah harga semula maka permintaan
meningkat menjadi 60 unit sedangkan pada harga tersebut penawaran
adalah 20 unit.
a. Tentukan bentuk fungsi penawaran adalah 20 unit
b. Tentukan harga dan kuantitas keseimbangan pasar
c. Gambarkan grafiknya.
Lembar Jawaban BAB IV ( Persamaan Linier ).
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4.5. Fungsi Konsumsi dan Tabungan
Fungsi konsumsi menunjukkan besarnya pengeluaran untuk konsumsi
untuk sejumlah pendapatan yang diperoleh.
Bentuk umum fungsi konsumsi:
C = f(X) dimana
C = a + by C = Fungsi konsumsi
a = Konstanta = konsumsi pada saat pendapatan nol
a>0
Bentuk-bentuk keseimbangan pendapatan:
1. Y = C Semua pendapatan habis dikonsumsi
2. Y = C + S Pendapatan sebagian dikonsumsi dan sebagian lagi
ditabung
Dengan menggunakan keseimbangan pendapatan Y = C + S maka bentuk
fungsi tabungan adalah:
Y=C+S
S=Y–C
= Y – (a + by)
S = Y – a – by
= - a + Y – by
S = - a + (1 – b)y
Jadi fungsi tabungan S = - a + (1 – b)Y
Grafik fungsi konsumsi
C/S

74
 y
Y=C
C = a + b (Y)
CE E
a S = - a + (1 – b)Y

q
-a yE
Dari grafik di atas dapat terlihat bahwa titik E merupakan titik
perpotongan garis impas (C = Y) dengan garis konsumsi (C). Pada titik
tersebut semua pendapatan habis dikonsumsi sehingga sisa pendapatan =
0 (tidak ada tabungan).
Contoh:
Catatan yang dipunyai seorang petani terhadap pendapatan dan
pengeluaran untuk konsumsi adalah jika pendapatan hanya Rp. 30.000,-
uang tersebut akan dikonsumsikan semua. Tetapi pada suatu sat ia tidak
mempunyai pendapatan ia akan mengambil uang tabungan sebesar
Rp. 20.000,-.
Pertanyaan:
a. Bentuk fungsi konsumsi dan fungsi tabungan
b. Pendapatan keseimbangan
c. Gambarkan grafiknya
Jawab
C = a + by
a = 20.000 bila y = 0
30.000 = 20.000 + b.30.000
30.000 – 20.000 = 30.000b
10.000
b= = 1/3
30.000
Fungsi konsumsi : C = a + bY
C = 200.000 + 1/3Y

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Fungsi tabungan : S = - a + (1 – b)y
S = - 20.000 + (1 – 1/3)Y
Untuk membentuk fungsi konsumsi dapat dicari sebagai berikut:
Y1 = 30.000 Y2 = 0
C1 = 30.000 C2 = 20.000

C - C1 Y - Y1 C - 30.000 Y − 30.000
= = =
C2 − C1 Y2 − Y1 (20.000 − 30.000) 0 - 30.000

(C – 30.000) (-30.000) = (Y – 30.000) (-10.000)

- 30.000 C + 900.000.000 = - 10.000 Y + 300.000.000
- 30.000 C = - 10.000 Y + 300.000 – 900.000
- 30.000 C = - 60.000.000 – 10.000 Y
C = 20.000 + 1/3 Y
Fungsi konsumsi C = 20.000 + 1/3 Y
Fungsi tabungan S = - a + (1 – b)Y
= - 20.000 + 2/3 Y
Cara lain
C1 = 30.000 = a + b (30.000)
C2 = 20.000 = a + b (0)
10.000 = 30.000 b
10.000
b= = 1/3
30.000
30.000 = a + b (30.000)
30.000 = a + 1/3(30.000)
30.000 = a + 10.000
a = 30.000 – 10.000 = 20.000
Fungsi konsumsi C = 20.000 + 1/3Y

Pendapatan Fungsi Ekuilibrium

Y=C
Y = 20.000 + 1/3 Y

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 Y – 1/3Y = 20.000
2/3 Y = 20.000
YE = 30.000
Pendapatan keseimbangan adalah Rp. 30.000

4.6. Latihan Soal .

1. Bila diketahui pendapatan Rp. 2.800.000, konsumsi yang dikeluarkan
Rp. 2.200.000,- dan pada tingkat pendapatan Rp. 2.000.000,- konsumsi
ikut menurun menjadi Rp. 1.800.000,-. Bagaimana bentuk fungsi
konsumsi, tabungan dan berapa besar pendapatan equilibrium.
Gambarkan grafiknya.
2. Diketahui fungsi konsumsi C = 20 + 0,8 Y. Berapa besarnya konsumsi
pada tingkat tabungan (S) = 0 dan berapa pendapatan equilibrium dan
gambarkan grafiknya.
3. Diketahui:
Keseimbangan pendapatan adalah Y = C + S + I + X – M
Dimana:
C = Konsumsi masyarakat
S = Tabungan masyarakat
I = Invstasi
X = Export
M = Import
Dan dasarnya masing-masing unsur adalah C = 2.000 + 0,75 Yd
Yd = Y – T + R
T = 50 S = 300 M = 400
R = 30 I = 500 X = 800

Pertanyaan:

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 Keseimbangan pendapatan

Lembar Jawaban.
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4.6. Fungsi Biaya dan Analisis BEP

a. Biaya dapat dibagi 2 (dua) yaitu:
1. Biaya tetap (Fixed Cost)
2. Biaya variabel (Variable Cost)
Bentuk fungsi biaya: TC = FC + VC (q)
Dimana:
TC = Total Cost
FC = Fixed Cost
VC = Variable Cost
q = Kuantitas (Jumlah unit)
Grafik
TC/VC/FC
TC

VC

FC

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 0 q
TC
AFC (AC) = biaya total rata-rata
q

FC
AFC = biaya tetap rata-rata
q

TVC
VC = biaya variable per unit
q

Contoh:
Biaya tetap yang dikeluarkan = Rp. 100.000
Biaya variable per unit = Rp. 50,-
Maka Total biaya TC = FC + VC (q)
TC = 100.000 + 50q
b. Penerimaan (TR)
Merupakan fungsi harga dikalikan dengan kuantitas TR = P.q
TR = Total revenue (Penerimaan)
P = Harga jual per unit
Q - Kuantitas terjual
Hubungan TR dan TC
1. TR > TC = Terdapat laba
2. TR < TC = TErdapat kerugian
3. TR = TC = BEP

TC/TR/P/

TR = Pq

TC

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PE BEP VC

FC

0 qE (q)

• Rugi akan terjadi bila total penerimaan lebih kecil dari total biaya
yang dikeluarkan pada grafik akan terlihat daerah yang diarsir =
TR < TC
• Keuntungan akan terjadi bila total penerimaan lebih besar dari total
biaya yang dikeluarkan pada grafik terlihat daerah di atas BEP
• BEP pada keadaan ini total penerimaan persis sama dengan total
biaya atau perusahaan tidak memperoleh keuntungan dan tidak
pula mengalami kerugian.
Contoh:
Diketahui:
Biaya tetap = Rp. 100.000 (FC)
VC = Rp. 200/unit
P = Rp. 600/unit
Tentukan BEP dalam unit dan rupiah
Jawab:
a. TC = 100.000 – 200q
BEP = TR = P.q = 600q
600q = 100.000 + 200q
600q – 200q = 100.000
400q = 100.000
100.000
q= = 250
400
Kuantitas dalam keadaan BEP = 250 unit

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 b. BEP dalam rupiah: TR = TC
600q = 100.000 + 200q
600(250) = 100.000 + 200(250)
150.000 = 150.000
BEP dalam rupiah = Rp. 150.000
c. Berapa jumlah produksi jika menginginkan keuntungan
Rp. 300.000,-
 = 300.000 = TR – TC
600q = 100.000 + 200q + 300.000
600q – 200q = 400.000
400q = 400.000
400.000
q= = 1.000
400
Jadi untuk memperoleh keuntungan Rp. 300.000 maka produksi
adalah 1.000 unit.
4.7 Latihan Soal .
1. Pak Karno membuka warung bakso di rumahnya. Biaya tetap yang
dikeluarkan FC = Rp. 300.000,-. Biaya variabel per mangkok Rp. 250,-.
Harga jual per unit = Rp. 700,-.
a. Tentukan BEP dalam unit dan rupiah
b. Jika kuantitas terjual 300 unit, tentukan apakah untung/rugi
c. Gambarkan grafiknya.
2. Diketahui pada tingkat produksi 400 unit maka keuntungan yang
diperoleh Rp. 150.000 dan total penerimaan Rp. 1.200.000,- dan biaya tetap
yang dikeluarkan Rp. 250.000,-.
a. Tentukan harga jual per unit
b. Fungsi biaya
c. Produksi minimum
d. Jika produksi 200 unit apakah laba atau rugi
e. Gambarkan grafiknya

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3. PT Untung selalu memjual produksi seharga Rp. 4.000/unit, pada harga
tersebut jumlah yang terjual 100 unit. Dengan penjualan 100 unit tersebut
PT tersebut telah memperoleh keuntungan Rp. 50.000,-. Besarnya biaya
tetap dan total biaya variabel pada keadaan BEP adalah sama yaitu
Rp. 150.000,-.
a. Tentukan fungsi biaya dan fungsi permintaan
b. Laba/rugi jika produksi terjual 50 unit
c. Gambarkan grafiknya.
4. Diketahui pada tingkat produksi 1.000 unit total variabel cost dikeluarkan
50 % dari total penerimaan. Jika harga jual per unit Rp. 50,- dan pada
keadaan tersebut keuntungan adalah Rp. 5.000,-
a. Tentukan fungsi biaya
b. BEP dalam unit dan rupiah
c. Gambarkan grafiknya.
5. Suatu perusahaan bekerja dengan biaya tetap dan biaya variabel. Bila
produksi 1.500 unit maka total biaya yang dikeluarkan Rp. 700.000,- dan
bila berproduksi 2.000 unit maka total biaya yang dikeluarkan
Rp. 900.000,-. Harga jual per unit ditetapkan Rp. 500,-.
a. Tentukan fungsi total biaya
b. BEP dalam unit dan rupiah
c. Bila keuntungan yang diperoleh Rp. 100.000,- tentukan total produksi
d. Gambarkan grafiknya.
6. PT “JATUH BANGUN” menjual hasil produksinya seharga Rp 7.500 per
unit . Biaya tetap perusahaan sebesar Rp 20.000.000,- dan biaya variabel
perusahaan tersebut adalah 50% dari pendapatannya Hitunglah :
a. BEP (dalam Unit dan Rupiah)
b. Titik kembalinya biaya tetap (dalam Unit dan Rupiah).
c. Jika Perusahaan menjual produksinya sebanyak 6000 Unit ,apakah
perusahaan akan laba/rugi ?
d. Gambarkan grafiknya?

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Lembar Jawaban.
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BAB 5 OPTIMALISASI DENGAN

MENGGUNAKAN
METODE GRAFIS.

Tujuan Instruksional Umum

Setelah mempelajari bab ini mahasiswa dapat menyelesaikan persoalan
ekonomi dan bisnis dengan perhitungan optimalisasi dengan menggunakan
metode grafis dan menerapannya dalam persoalan ekonomi dan keuangan .

Tujuan Instruksional Khusus

Setelah mempelajari isi bab ini dengan baik mahasiswa diharapkan dapat
menjelaskan kegunaan optimalisasi dalam bidang ekonomi dan bisnis dengan
menggunakan metode grafis.

5.1 MATERI /ISI.

Pengertian optimalisasi dengan menggunakan metode grafis adalah
bagaimana kita dapat mengkombinasikan sumber-sumber produksi yang
ada dan terbatas sehingga dapat memperoleh hasil yang optimal.
Optimalisasi dengan metode grafis ini hanya dapat digunakan pada
pengambilan keputusan untuk 2 variabel. Metode ini metode yang paling
mudah dan sederhana. Dan untuk lebih dari 2 variabel dapat digunakan

90
metode simpex. Dengan metode grafis ini ruang yang layak (feasible area)
dari aktivitas dalam batas-batas kendala tersebut dapat tergambarkan.

5.2 Langkah-langkah Penggunaan Metode Grafis :

a. Tentukan fungsi tujuan di dalam fungsi linear.
b. Tentukan semua kendala dan wujudkan dalam persamaan atau
pertidaksamaan linear.
c. Gambarkan semua kendala kedalam fungsi linear dalam grafik
sistem koordinat.
d. Tentukan feasible area.
e. Tentukan aktivitas yang dapat mengoplimalisasikan fungsi
tujuan dari feasible area.
Contoh:
Sebuah perusahaan Keramik memproduksi 2 jenis Keramik yaitu Keramik X
dan Y. Untuk membuat I unit keramik X dibutuhkan 2 unit bahan I dan 5 unit
bahan II. Sedangkan untuk memproduksi I unit produksi Y diperlukan 3 unit
bahan I dan 3 unit bahan II. Bahan I tersedia 240 unit dan bahan II tersedia
300 unit. Keuntungan yang diperoleh dalam penjualan sebuah Keramik X
adalah Rp 1000,- dan Keramik Y adalah Rp 2000,- Dengan keadaan tersesbut
diatas , Berapa Keuntungan maksimal dapat diperoleh ?
Jawab: Fungsi tujuan : Z = 1000 x + 2000 y
Fungsi kendala : I 2x + 3y ≤ 240 x,y ≥ 0
II 5x + 3y ≤ 300
Persamaan kendala menjadi
2x + 3y = 240 x,y ≥ 0
5x + 3y = 300
Y
(0,100)

B (0,80)

91
 ---------- C (20,67)
-------------
---------------
------------------
A0 (60,0) D (120,0)

Mencari titik C
Persm (II) 5x + 3 y = 300 (I) 2x + 3y =240
(I) 2x + 3y = 240 (-) 2(20) + 3y =240
────────────── 3y =200
3x = 60 y ≈ 67
x = 20
Feasible area adalah bidang ABCD
Mencari Optimal fungsi tujuan:
A ( 0,0) → Z Dari perhitungan fungsi
A (0,0 ) → Z = 100 (0) + 200 (0) = 0
B ( 0 , 80 ) → Z = 100 (0) + 200 (80) = 16.000
C (20,67 ) → Z = 100 (20) + 200 (67) = 15.400
D ( 60,0 ) → Z = 100 (60) + 200 (0) = 6.000
Dari perhitungan fungsi tujuan diatas, terlihat nilai terbesar pada aktivitas di titik B
yang menghasilkan nilai 16.000. Artinya bila perusahaan menginginkan laba terbesar
maka perusahaandapat memproduksi hanya produk y saja sebesar 80 unit ,sedangkan
produk x tidak diproduksi dan akan memperoleh keuntungan sebesar Rp 16.000.

Contoh soal tersebut diatas adalah menghitung optimalisasi dengan laba maksimal,
bila terdapat soal yang menghitung optimalisasi dengan biaya minimal maka feasible
areanya adalah titik-titik yang menjauh dari titik original (titik 0).
y
A.........................................
B....................................
...................................
............................

92
 ..................................
C .............................
..................................
.......D...............
0 I II III x

5.3 Latihan Soal

1. Sebuah perusahaan memproduksi 2 produk yaitu produk X dan produk Y. Produk
X diproduksi melalui 3 proses yaitu 10 menit pada proses I,8 menit pada proses II
dan 6 menit pada proses III. Produk Y dibuat melalui 3 proses pula yaitu 3 menit
proses I ,6 menit proses II dan 10 menit proses III. Kapasitas maksimal dalam
proses I adalah 300 menit pada proses II 480 menit dan proses III mempunyai
kapasitas 600 menit. Harga jual produk X Rp 1.800,-/unit dan produk Y Rp3.500,-
/unit .Bila biaya produksi untuk produk X Rp 800,-/unit dan produk Y Rp 1.500,-
/unit. Berapa keuntungan terbesar dapat diperoleh dan berapa jumlah penjualannya?

2. Seorang pengrajin patung akan membuat beberapa patung Dewi Sri dan beberapa
patung Ganesha. Untuk membuat sebuah patung Dewi Sri membutuhkan 2 gram
emas dan 2 gram perak , sedangkan untuk membuat sebuah patung Ganesha
membutuhkan 3 gram emas dan 1 gram perak untuk lapisan luarnya. Persediaan
emas dan perak yang dimiliki pengrajin itu masing-masing 12 gram dan 8 gram.
Dari kasus tersebut tentukanlah :
a. Banyaknya masing masing patung yang dapat dibuat dengan persediaan tersebut
b.Berapa banyak masing-masing patung dibuat sehingga memperoleh jumlah
maximal.
c. Jika harga jual 1 buah patung Dewi Sri Rp 500.000,- dan patung Ganesha Rp
400.000,- tentukan penerimaan maximumnya?

3. Seorang ibu rumah tangga ingin membuat 2 jenis kue, ia mempunyai 160 gram
tepung beras dan 240 gram tepung terigu .Setiap kue jenis I memerlukan 16 gram
tepung beras dan 20 gram tepung terigu ,sedangkan setiap kue jenis II memerlukan

93
 12 gram tepung beras dan 30 gram tepung terigu . Ia harus membuat kue I paling
sedikit 2 buah dan kue II satu (1) buah.
a. Dengan berapa cara 2 jenis tepung itu dapat digunakan untuk membuat kedua
jenis kue tersebut.
b. Berapa banyak ke dua kue itu maximum dapat dibuat.

4. Perum Perunas mempunyai tanah seluas 80.000 m², dan modal Rp 480.000.000,-
untuk membangun perumahan. Perumahan yang akan dibangun terdiri dari 2
tipe,yaitu tipe Mawar dan tipe Melati. Setiap tipe Mawar memerlukan tanah seluas
5.000 m² dan dana Rp 60.000.000,- ,Sedangkan rumah tipe Melati memerlukan
tanah seluas 10.000 m² dan dana Rp 40.000.000,- Keuntungan setiap unit tipe
Mawar Rp 10.500.000,- dan tipe Melati Rp 14.000.000,- . Dari kasus tersebut
tentukanlah :
a. Fungsi Kendala dan Fungsi Tujuan masalah diatas, serta gambarkan grafiknya.
b. Jumlah masing-masing tipe rumah yang harus dibangun untuk memperoleh laba
maximal.
5.Tn Salim mempunyai 50 kg bubuk kopi kwalitas A dan bubuk kopi kwalitas B
sebanyak 108 kg. Kemudian ia membuat kopi campura cap Enak dan kopi
campuran cap Sedap untuk dijual, Kopi campuran cap Enak terdiri dari campuran
kopi kwalitas A dan B dengan perbandingan 5 : 7 ,Sedangkan kopi cap Sedar terdiri
dari campuran Kwalitas A dan B dengan perbandingan 1 : 9 . Jika keuntungan
untuk 1 Kg kopi cap Sedap 3 kali keuntungan kopi cap Enak . Dari kasus tersebut
tentukanlah:
a. Fungsi Tujuan dan fungsi Kendala
b.Berapa banyak tiap jenis campuran tersebut harus dibuat agar memdapat
keuntungan maximal.
c. Jika laba tiap 1 kg kedua jenis campuran itu sama , berapa yang harus diproduksi
agar memperoleh maksimum profit.
d. Arsirlah feasible area nya.

6. Perusahaan Tambang “Nasional” mengoperasikan dua tambang yaitu tambang

Fadilla (F) dan tambang Erlangga (E).Biaya untuk mengoperasikan tambang F
sebesar Rp 8.000.000,- per hari dan tambang E sebesar Rp 12.000.000,- per hari
setiap hari tambang F menghasilkan 0,5 ton biji kwulitas A, 1 ton biji kwalitas B

94
 dan 3 ton biji kwalitas C .Berdasarkan pengalamam setiap bulan perusahaan
tersebut harus menyediakan 9 ton biji kwalitas A , 12 ton kwalitas B dan 18 ton
kwalitas C. Tentukanlah:
a. Tentukanlah biaya minimum yang harus dikeluarkan agar dapat memenuhi
kewajibannya.
b. Berapa biaya yang harus dikeluarkan oleh perusahaan pada titik pojok
penyelesaian (yang layak yang Optimum).
c. Jika biaya operasi tambang F meningkat menjadi Rp 12.000.000,- per hari,
berapa hari operasi per bulan untuk setiap tambang agar dapat memenuhi
kewajiban dengan biaya minimal.

7. Satu (1) kg makanan ayam cap Jempol mengandung 10 unit antibiotik A dan 3 unit
antibiotik B, sementara 1 kg makanan ayam cap Kelinci mengandung 5 unit
antibiotik A dan 12 unit antibionik B. Setiap hari 5 ekor ayam membutuhkan 60
unit antibiotik A dan 48 antibiotik B . Jumlah makanan Cap Jempol dan cap kelinci
untuk 5 ekor ayam sehari minimal 10 kg. Jika harga per kg cap Jempol Rp 10.000,-
dan Cap Kelinci Rp 20.000,- berapa kg kedua jenis makanan yang diperlukan ayam
setiap hari agar pengeluaran sekecil mungkin? Tentukan besarnya biaya minimum
tsb.

8. Seorang pedagang merencanakan untuk membeli tidak lebih dari 100 pasang sepatu
pria dan wanita untuk dijual. Harga beli dan keuntungan untuk sepasang sepatu pria
Rp 40.000,- dan Rp 10.000,- dan sepasang sepatu wanita Rp 100.000,- dan Rp
40.000,- . Ditanya :
a. Jika tersedia modal Rp 8.000.000,- berapa masing-masing sepatu harus dibeli dan
dijual agar maksimumkan keuntungan dan berapa besarnya keuntungan tsb.
b. Hitung laba maksimum , jika ia membeli 100 pasang sepatu pria dan wanita
untuk dijual.

Lembar Jawaban BAB 5 ( Optimalisasi dengan menggunkan Metode Grafik).

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BAB 6 FUNGSI KUADRAT

Tujuan Instruksional Umum

Dengan mempelajari bab ini mahasiswa dapat menyelesaikan persoalan
eknomi dan bisnis dengan menggunakan fungsi kuadrat

Tujuan Instruksional Khusus

Setelah mempelajari isi bab ini dengan baik anda diharapkan dapat
menjelaskan fungsi kuadrat dalam ekonomi dan bisnis

101
6.1. Pengertian
Fungsi Kuadrat adalah fungsi dengan variabel bebas (Independent
variabel) berpangkat dua.
Bentuk umum:
Y = ax2 + bx + C
dimana
Y = fungsi kuadrat.
X = Variabel Bebas (Independent Variabel)
a, b dan c = konstanta
a0

6.2. Akar Persamaan Kuadrat

Persamaan kuadrat : Y = ax2 + bx + c = 0

- b  b2 - 4 ac
X1, 2 =
2a

bila: b2 – 4 ac > 0, maka b 2 - 4 ac : merupakan bilangan nyata sehingga X1,

dan X2 bilangan nyata berlainan atau
persamaan kuadrat mempunyai 2
akarnya yang berlainan.
−b
b2 – 4ac = 0 : maka b 2 - 4ac = 0 sehingga X1 = X2 = atau persamaan
2a
kuadrat mempunyai 2 akar yang sama.

b2 – 4 ac < 0, maka b 2 - 4 ac merupakan bilangan khayal, sehingga X1

dan X2 bilangan khayal atau persamaan
kuadrat tidak mempunyai akar.

6.3. Menggambar Grafik

102
1. Titik potong grafik dengan sumbu x, maka y = 0 berarti ax2 + bx + c = 0
merupakan persamaan kuadrat
D > 0 ada 2 titik potong sumbu x : (x1, o) (x2, 0)
y : a(x - x1) (x – x2)
D = 0 ada 1 titik sumbu : (x, 0)
y : a (x – x1)2
D < 0 tidak ada titik potong
2. Titik potong grafik dengan sumbu y, maka x = 0, y = ax2 + bx + c = a(0) +
b(0) – c ,makanya titik potong pada (0, c).
3. Titik puncak adalah dimana pada titik tersebut arah grafik dari fungsi
-b D
kuadrat kembali ke arah semula. Koordinat titik puncak ( , )
2a - 4a
4. Sumbu simetri adalah sumbu yang membagi grafik fungsi kuadrat sama
besar.
-b
Persamaan sumbu simetri x =
2a
5. Menggunakan tabel x dan y

Contoh: persamaan kuadrat Y = x2 - 5x + 6

1. Titik potong dengan sumbu X Y=0
0 = x2 - 5x + 6
D = b2 – 4ac
= -52 – 4.1.6 = 25 – 24 = 1 > 0
Berarti persamaan mempunyai 2 titik potong dengan sumbu x, yaitu:

b 2 − 4 ac − (−5) + 25 − 24
X1, 2 = - b  =
2a 2(1)

1 6
X1 = - 5 + = =3 titik (3, 0)
2 2

25 − 24 5 - 1 5 - 1
X 2 = - (-)5 − = = =2 titik (3, 0)
2 2 2

2. Titik potong dengan sumbu Y X=0

103
 Y = x² - 5x + 6 Y = 0 – 5(0) + 6
Y=6 titik (0, 6)
−b D - (-5) 1
3. Titik puncak , = ,
2a -4a 2 -4
Titik puncak = (2,5 , -0, 25)

4. Tabel X dan Y
X 1/2 1 4 5
Y 3 3/4 2 2 6

− b - (-5)
5. Sumbu simetri = = (2,5)
2a 2 (1)

Hubungan a dan D
1. Tanda dari a
a>0 fungsi mempunyai harga minimum, puncak parabola berada di
bawah (parabola terbuka ke atas)
a<0 fungsi mempunyai harga maksimum, puncak parabola berada
di atas (parabola membuka ke bawah)
2.Tanda dari D

104
 D = b2 – 4 ac
D > 0 ada 2 titik potong
D = 0 ada 1 titik potong (titik singgung)
D < 0 tidak ada titik potong

Hubungan Garis Simetri dan Sumbu Koordinat

1. Sumbu simetri sejajar sumbu vertikal, untuk Y = f(x) Y = ax2 + bx + c
2. Sumbu simetri sejajar sumbu horizotal X = f(y) = X ay2 + by + c

Penerapan Fungsi Kuadrat

1. Fungsi biaya dan fungsi penerimaan dan menentukan keuntungan
maksimum
2. Fungsi permintaan dan fungsi penawaran dan keseimbangan pasar
3. Analisis BEP.

1. Keuntungan maksimum
Contoh:
Fungsi keuntungan ditunjukkan oleh P(q) = 160q – q2
Berapa penjualan yang harus diperoleh untuk memperoleh keuntungan
maksimum dan berapa besarnya keuntungan maksimum.
Jawab:
P(q) = 160q – q2 akan mempunyai nilai maksimum untuk
- b - 160
q= = = 80
2a - 2a
Maka keuntungan maksimum adalah P(q) 160q – q2 = 160(80) – (80)2
= 12.800 – 6.400 = 6.400
Jadi keuntungan maksimum = Rp. 6.400 pada tingkat penjualan 80 unit.
Gambar :

105
2. Permintaan dan penawaran
Contoh:
Fungsi Penawaran F. S P = 10q2 + 2q dan
fungsi Permintaan F.D P = -6q2 + 150,
tentukanlah harga dan kuantitas keseimbangan pasar
Jawab:
Keseimbangan pasar F. S = F. D
10q2 + 2q = -6q2 + 150
10q2 + 6q2 = - 2q + 150 = 0
16q2 + 2q – 150 = 0
8q2 + q – 75 = 0

b2 − 4 ac
q1 = -b  a = 8, b = 1, c = -75
2a
− 1 + 1 − 4. 8 (-75 1 + 1 + 2.400
= =
2(8) 16

− 1 + 2.401 − 1 + 49 48
= = = =3
16 16 16

(−1) − 1 + 2.400 − 1 − 48 - 49
q1 q 2 = = = = -3,0625 Tidak terpakai
16 16 16
P = 10q2 + 2q = -62 + 150
= 10 (3)2 + 2(3) = -6(32) + 150
= 90 + 6 = - 54 + 150

106
 P = 96
Jadi harga keseimbangan pasar = Rp. 96 dengan kuantitas keseimbangan
pasar = 3 unit atau 3.000 (karena dalam ribuan).
Gambar:

3. Analisa BEP
Contoh:
Diketahui fungsi permintaan P = 16.000 – q dan fungsi biaya terdiri dari
biaya tetap Rp. 40.000.000,- dan biaya variabel = Rp. 100/unit.
Pertanyaan:
a. Pada unit berapa keuntungan maksimum terjadi, berapa keuntungan
tersebut.
b. Apakah penerimaan maksimum sama dengan keuntungan maksimum
Jawab
a. P(q) = 16.000 – q
TR P(q) = (16.000 – q) (q)
TR = 16.000 q – q2
TC = FC + VC (q)
= 40.000.000 + 100q

107
  = TR - TC
= 16.000q – q2 – (40.000.000 + 100q)
= -q2 + 16.000q – 100q – 40.000.000
= -q2 + 15.900q – 40.000.000
Keuntungan maksimum terjadi pada
-b - 15.900
q= =q= = 7950
2a -2
 = -q2 + 15.900q – 40.000.000
= -(7.950)2 + 15.900(7.950) – 40.000.000
= -63.202.500 + 126.405.000 – 40.000.000
= 23.202.500
Jadi keuntungan maksimum = Rp. 23.202.500,- terjadi pada
tingkat produksi 7.950 unit.
b. Fungsi penerimaan TR P . Q = 16.000q – q2
TR = -q2 + 16.000q
-b
Penerimaan maksimum terjadi pada q =
2a
- (-16.000) 16.000
q= = = 8.000
2 2
Penerimaan maksimum = 16.000q – q2
= 16.000(8.000) – (8.000)² = 128.000.000 – 64.000.000 = 64.000.000
Jadi penerimaan maksimum Rp. 64.000.000,- terjadi pada produksi
8.000 unit.
Dalam menggambarkan grafik tentukan dulu titik potong grafik
dengan sumbu vertikal dan horizontal, sumbu simetri dan titik puncak
sebagai berikut:
 = -q2 + 15.900q – 40.000.000
 = 0 = BEP = -q2 + 15.900q – 40.000.000 = 0

b2 − 4 ac
q1, 2 = -b  a = -1, b = 40.000.000, c = 15.900
2a

− 15.900  15.900 2 − 4. 1 (-40.000.0 00)

q1, 2 =-
2 (1)

108
 − 15.900  92.810.000
q1, 2 = -
-2
− 15.900 + 9633,794683 - 6266,20531 7
q1 = - = = 3133
-2 −2
− 15.900 − 92.810 .000 - 15.900 - 9633,79458 3
q2 = - = = 12.766,897
-2 −2

Grafik :

109
6.4 Latihan Soal
1. Cari fungsi kuadrat yang mempunyai nilai maksimum 1 untuk x = 2 dan
mempunyai harga 2 untuk x = 3. Gambarkan grafiknya
1. Tentukan fungsi kuadrat, jika diketahui parabola mempunyai titik
(-2, 14), (1, 2) dan (6, 2). Gambarkan grafiknya.
2. Tentukan koordinat titik potong antara garis melalui titik (2, 3) dan (6, 5)
dan parabola y = 0,5 x2 – 4x + 6. Gambarkan grafiknya.
3. Tentukan koordinat titik singgung antara garis Y = -2x + 7 dengan
parabola Y = -x2 + 7 dengan parabola Y = -x2 + 2x + 3. Gambarkan
grafiknya.
4. Hitung harga dan kuantitas keseimbangan pasar jika F.D : q = 40 – p2 dan
F.S. adalah q = - 60 + 3p2 dan gambarkan grafiknya.
5. Jika pada soal nomor 5 pajak adalah Rp. 2/unit tentukan harga dan
kuantitas keseimbangan pasar setelah pajak, berapa paajk yang

110
 ditanggung konsumen dan produsen. Hitunglah total pajak yang
diterima pemerintah.
6. Jika diketahui fungsi permintaan q = 20 –p2 dan fungsi penawaran
q = - 28 + 2p2, subsidi per unit Rp. 2,-, tentukan:
e. Keseimbangan pasar sebelum subsidi
f. Keseimbangan pasar setelah subsidi
g. Total subsidi yang diberikan oleh pemerintah dan berapa yang
dinikmati produsen dan konsumen.
7. Biaya total yang dikeluarkan oleh sebuah perusahaan ditunjukkan oleh
TC= 5q2 – 1.000q + 85.000. Jika produksi 90 unit tentukanlah:
a. Total biaya
b. Biaya total rata-rata
c. Biaya tetap rata-rata
d. Berapa jumlah produksi untuk keadaan BEP
e. Pada tingkat produksi berapa total biaya minimum dan berapa total
biaya minimum.
8. Jika diketahui fungsi penerimaan adalah TR = -q2 + 750q dan total biaya
yang dikeluarkan TC = 5q2 – 1.000q + 85.000. Hitunglah
a. Tingkat produksi yang menghasilkan penerimaan total maksimum
dan berapa total penerimaan minimum
b. Keuntungan atau kerugian jika produksi 100 unit
c. Berapa tingkat produksi jika perusahaan ingin memperoleh
penerimaan total Rp. 50.000.
9. Harga suatu produksi ditunjukkan oleh fungsi permintaan (D); P(q) =
2.000 – 0,5q dan biaya tetap Rp. 1.000.000,- dan biaya variabel per unit
VC = 2 + 0,04q. Tentukanlah:
a. Berapa keuntungan maksimum dan diperoleh pada tingkat produksi
berapa
b. Apakah penerimaan pada unit keuntungan sama dengan penerimaan
pada unit penjualan maksimum
c. Berapa BEP-nya.

111
Lembar Jawaban.
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BAB 7 BUNGA TUNGGAL DAN

BUNGA MAJEMUK

Tujuan Instruksional Umum

Dengan mempelajari bab ini mahasiswa dapat menyelesaikan
persoalan eknomi dan bisnis dengan menggunakan bunga

Tujuan Instruksional Khusus

Setelah mempelajari isi bab ini dengan baik anda diharapkan dapat
menjelaskan bunga dan aplikasinya ke dalam persoalan ekonomi dan bisnis.

117
7.1. Pengertian
Pengertian bunga adalah balas jasa yang dibayarkan atas penggunaan
sejumlah modal (uang). Pembayaran bunga ini besar kecilnya tergantung:
• Besar modal yang digunakan
• Lamanya modal tersebut dipergunakan
• Tingkat bunga yang berlaku
Dilihat dari cara pembebanan atau pembayarannya, bunga dapat dibagi
menjadi 2 (dua) jenis yaitu bunga tunggal (bunga sederhana) dan bunga
majemuk (bunga berganda).

7.2. Bunga Tunggal (bunga sederhana)

Bunga tunggal adalah balas jasa yang dibayarkan sama setiap
tahunnya, selama periode tingkat bunga tertentu. Jumlah bunga yang
diterima atau dibayarkan atas sejumlah modal yang ditabung atau dipinjam
adalah merupakan perkalian antara besar modal x tingkat bunga per tahun x
jangka waktu. Hal ini dapat disederhanakan menjadi:

Dimana:
Rumus : B = M x I x T
B = Jumlah bunga yang harus dibayar
M = Modal yang digunakan
I = Tingkat bunga yang berlaku
T = Lama/waktu penggunaan modal
Contoh 1:
Hitung jumlah yang harus dibayarkan oleh Ahmad yang meminjam uang
sejumlah Rp. 500.000,- untuk 2 (dua) tahun dan tingkat bunga yang berlaku
adalah 20 %.
Jawab:
Modal yang dipinjam : Rp. 500.000,-
Lama peminjaman : 2 tahun
Tingkat bunga : 20 % = 0,2

118
Maka bunga yang dibayarkan:
B=MxIxT
B = 500.000 x 0,2 x 2 = Rp. 200.000,-
Jumlah bunga yang harus dibayar untuk 2 tahun = Rp. 200.000,-

Contoh 2:
Berapakah tingkat bunga per tahun yang harus dibayarkan oleh Badil jika
jumlah bunga yang dibayarkan Rp. 150.000,- selama 2 tahun dari modal
Rp. 750.000,- yang dipinjamnya.
Jawab:
Modal yang dipinjam (M) : Rp. 750.000,-
Bunga yang dibayarkan (B) : Rp. 150.000,-
Lama pinjaman (T) : 2 tahun
I=?
B=MxIxT
150.000 = 750.000 x I x 2
150.000
150.000 = 1.500.000 I = I = = 0,1 = 10 %
1.500.000
Jadi tingkat bunga per tahun = 10 %

Contoh 3
Berapa lama Amir menabung uangnya sejumlah Rp. 1.000.000,- agar jumlah
uangnya menjadi Rp. 1.500.000,- dan tingkat bunga per tahun = 20 %
Jawab:
M = Rp. 1.000.000,-
I = 0,20
M + B = 1.500.000 ==> B = 1.500.000 – 1.000.000 = Rp. 500.000,-
B =MxIxT
500.000 = 1.000.000 x 0,20 x T
500.000 = 200.000 T
500.000
T= = 2,5
200.000

119
Jadi Amir harus menabung uangnya selama 2 ½ tahun agar uang Rp
1000.000,- menjadi Rp. 1.500.000,-

7.3. Bunga Majemuk (bunga berganda)

Bunga berganda adalah cara pembayaran bunga dimana jumlah bunga
tahun I merupakan tambahan modal untuk tahun ke II. Jumlah bunga untuk
tahun II akan menjadi lebih besar dari bunga tahun I sebesar tarif bunga x
jumlah bunga tahun I. Dan begitulah untuk tahun III, IV dan seterusnya
secara sederhana dapat diturunkan. Rumus sebagai berikut:
Misal modal awal adalah M, tingkat bunga per tahun adalah i dan
ditabungkan selama 3 (tiga) tahun. Berapakah modal + bunga setelah 3 (tiga)
tahun jika bunga digandakan per tahun.
Jawab:
Modal =M
Tingkat bunga =i
Lama (N) = 3 tahun
Bunga + modal =S
Jumlah bunga tahun I = M x i x 1 = Mi
Jumlah bunga tahun II = (M + Mi) = Mi + Mi2
= Mi + Mi2 + M + Mi = M + 2 Mi + Mi2
Jumlah bunga tahun III = (M + 2 Mi + Mi2)i = Mi + 2Mi2 + Mi3
Maka modal + bunga akhir tahun III = M + 2Mi + Mi2 + Mi + 2Mi + Mi3
= M + 3Mi + 3Mi2 + Mi3
Dapat disederhanakan menjadi:
= M + 3Mi + 3Mi2 + Mi3
= M (1 + 3i + 3i2 + i3)
= M (1 + i)3
Jadi modal + bunga setelah 3 tahun = M (1 + i)3 karena 3 adalah lama
pembungaan maka rumus umum bunga majemuk adalah:

120
 S = M (1 + i)n

Dimana
M : Modal atau tabungan awal.
i = Tingkat bunga per tahun
n = lama pembungaan (jangka waktu)
S = Modal (tabungan)+ bunga setelah n tahun (periode).

Contoh:
Menghitung modal + bunga setelah n tahun
Berapakah jumlah modal + bunga setelah 2 tahun jika uang Rp. 500.000,-
ditabung pada sebuah bank dimana tingkat bunga bank adalah 20 %.
Cara I
Modal/tabungan awal (M) = Rp. 500.000,-
Tingkat bunga = 20 % = 0,2
Lama tabungan = 2 tahun = n
Jumlah bunga tahun I = 500.000 x 0,2 x 1 = Rp. 100.000,-
Bunga + tabungan akhir tahun I = 500.000 + 100.000 = Rp. 600.000,-
Bunga + tabungan akhir tahun I = jumlah tabungan awal tahun II
Jumlah bunga tahun II = 600.000 x 0,2 x 1 = Rp. 120.000,-
Jumlah tabungan + bunga akhir tahun ke II = 600.000 + 120.000 = Rp. 720.000,-

Cara II dengan rumus

S = M (1 + i)n
S = 500.000 (1 + 0,2)2
S = 500.000 (1,44) = 720.000
Jadi tabungan + bunga akhir tahun II = Rp. 720.000,-

Contoh 2: Menghitung modal awal

121
Berapakah modal awalnya jika jumlah modal dan bunga setelah 5 tahun
menjadi Rp. 4.575.515,6 dan tarif bunga per tahun adalah 18 %
Jawab:
S = Rp. 4.575.515,6
i = 18 % = 0,18
n = 5 tahun
M =?
S = M (1 + i)n
4.575.515,6 = M (1 + 0,18)5
4.575.515,6 = M (2,2877578)

4.575.515, 6
M= = 2.000.000
2.2877578

Jadi modal awal adalah Rp. 2.000.000

Contoh 3: mencari tarif bunga per tahun

Hitung tarif bunga per tahun agar uang Rp. 1.000.000,- menjadi Rp. 1.815.848
selama 3 tahun.
Jawab:
M = Rp. 1.000.000
S = Rp. 1.815.845
n =3
i =?
S = M (1 + i)n
1.815.848 = 1.000.000 (1 + i)3
1.815.848
= (1 + i) 3
1.000.000

1,815.848 = (1 + i)3
Log 1,815848 = 3 log (1 + i)

122
Log 1,815848
= log (1 + I)
3

0,0863983 = log (1 + i)
Anti log 0,08635983 = 1 + i
1,22 = 1 + i
i = 1,22 – 1 = 0,22
Jadi tingkat bunga per tahun = 22 %

Contoh 4
Menghitung lama tabungan/peminjaman
Amir mempunyai uang sejumlah Rp. 500.000,-. Dia ingin mendepositokan
uangnya di Bank Danamon. Tingkat bunga per tahun pada bank tersebut
adalah 20 %. Berapakah lama ia harus menabung agar uangnya menjadi
Rp. 1.233.160,-.
Jawab:
M = Rp. 500.000,-
S = 1.244.160
i = 20 % = 0,20
n =?
S = M (1 + i)n
1.244.160 = 500.000 (1,2)n

1.244.160
= (1,2)n
500.000

2.448.32 = (1,2)n
Log 2,48832 = n log 1,2

log 2,44832 0,3959063

n= = =5
log 1,2 0,079181246

123
Jadi lama Amir menabung adalah = 5 tahun
Pada bunga majemuk penggandaannya bukan hanya per tahun saja tetapi
juga dapat digandakan tiap semester (6 bulan), triwulan (3 bulan), tiap bulan
dan sebagainya. Selain dari bunga sederhana dan bunga majemuk ini adalah
lagi jenis bunga yang lain yaitu bunga efektif atau bunga nyata.

7.4. Bunga Efektif

Bunga efektif adalah bunga atas pinjaman uang di bank atau pembelian
dimana pembayarannya secara cicilan. Prinsip pembungaan yang berlaku di
sini adalah prinsip bunga tunggal. Pembebanan bunga efektif ini sealu
diperhitungkan dari pokok pinjaman awal. Sebenarnya kalau pembayaran I
sudah dilakukan berarti pokok pinjmana sudah berkurang sebesar anggaran
pertama tersebut, maka pokok pinjaman setelah dikurangi pembayaran I,
akan lebih kecil dari jumlah pinjaman awal sedangkan perhitungan bunga
selalu dari pokok pinjaman awal. Oleh karena itu tarif bunga efektif yang kita
bayarkan akan lebih tinggi dari bunga rata-rata yang ditawarkan oleh Bank
atau toko.
Contoh soal:
Ibu Katmi membeli sebuah mesin cuci pada koperasi kantornya seharga
Rp. 700.000,- dengan pembayaran uang muka Rp. 220.000,- dan sisanya +
bunga dibayar tiap bulan selama 2 tahun dimana dengan bunga rata-rata
10 % per tahun.
Maka bunga yang diperhitungkan koperasi adalah sebagai berikut:
Bunga = P x R x T = 480.000 x 0,1 x 2 = Rp. 96.000,- jumlah yang harus
dibayarkan ibu Katmi adalah Rp. 480.000 + 96.000 = Rp. 576.000,-. Setiap
pembayaran (per bulan) adalah Rp. 576.000 : 24 = Rp. 24.000,- yaitu
Rp. 20.000,- untuk pembayaran sisa hutang dan Rp. 4.000,- untuk bunga.
Secara singkat ada 2 rumus yang dapat digunakan untuk menentukan tarif
bunga efektif.

Rumus I:

200 mI
r=
D (n + ) 124
Dimana
r = Tarif bunga nyata
m = Jumlah kali pembayaran dalam 1 tahun
I = Jumlah total bunga yang dibayar
D = Hutang
n = Jumlah total kali pembayaran

Rumus II

2Rn
r=
n +1

Dimana
r = Tarif bunga nyata
R = Tarif bunga rata-rata per tahun
n = Jumlah total kali pembayaran
Contoh 2:
Sebuah pesawat TV dijual seharga Rp. 280.000 dengan uang muka
Rp. 100.000,- dan cicilan Rp. 1.500/minggu selama 3 tahun. Tentukan tarif
bunga efektif dengan cara I dan II
Jawab:
Harga TV = Rp. 280.000; uang muka Rp. 100.000,-
m = 52; cicilan per minggu = Rp. 1.500,-
n = 3 x 52 = 156
D = 280.000 – 100.000 = 180.000
Cara I
Jumlah cicilan selama 3 tahun = 1.500 x 3 x 52 = Rp. 234.000,-
Sisa hutang Rp. 180.000,-
Jumlah bunga selama 3 tahun = 234 – 180.000 = Rp. 54.000,-

125
Jadi I = Rp. 54.000,-
Masukkan ke rumus I:
200 mI 200 x 52 x 54.000 561.600.00 0
r= = = = 19,87 %
D (n + ) 180 .000 (156 + 1) 28.260 .000
Jadi tarif bunga nyata = 19,87 %

Cara II
I = Rp. 54.000 P = 180.000 T = 3 tahun
I = PRT
1 54.000 54.000
r= = = = 0,1 = 10 %
P.T 180.000 x 3 540.000

R = 10 %

2Rn 2 x 10 x 156
r= = = 19,87 %
n +1 157

Jadi tarif bunga nyata = 19,87 %

7.5. Latihan Soal.

1. Cari bunga sederhana yang harus dibayarkan jika seseorang meminjam di
bank sejumlah Rp. 5.000.000,- selama 3 tahun dengan tarif bunga 15 % per
tahun.
2. Dalam berapa lama uang Rp. 2.000.000,- menjadi Rp. 3.600.000,- jika tarif
bunga 18 % per tahun.
3. Berapa principal jika jumlah pembayaran setelah 3 tahun berjumlah
Rp. 3.200.000,- dengan tingkat bunga 20 % per tahun.
4. Berapa tarif buna diinvestasikan sebesar Rp. 2.000.000,- selama 2 bulan
agar memperoleh bunga Rp. 60.000,-
5. Berapa tarif buna per tahun agar uang Rp. 500.000 menjadi Rp. 605.000,-
dalam 1 tahun.
6. Si Kabayan menginvestasikan uang dengan tingkat bunga yang berbeda:
Sejumlah Rp. 15.400.000,- diinvestasikan dengan tingkat bunga 16,5 %,

126
 Rp. 16.000.000,- dengan tingkat bunga 15,5 % per tahun dan
Rp. 18.000.000,- dengan tingkat bunga 18 % per tahun.
7. Berapa pendapatan bunganya selama 2 tahun ?
8. Manakah yang lebih menguntungkan jika semua uangnya diinvestasikan
dengan tingkat bunga 16,5 % per tahun atau cara yang pertama.
9. Berapakah banyak uang harus diinvestasikan agar menjadi Rp. 2.000.000,-
dalam waktu 2 tahun dengan tingkat bunga 18 % per tahun dan
digandakan per 6 bulan.
10. Cari tarif bunga per tahun agar uang Rp. 4.000.000,- menjadi
Rp. 11.000.000,- dalam 8 tahun kalau bunganya digandakan setiap 6 bulan.
11. Seorang meminjam Rp. 2.000.000,- sebuah saham dengan tarif bunga 9 %
per 6 bulan. Dia setuju membayar Rp. 500.000,- ditambah bunga pada
akhir setiap tahun selama 5 tahun. Berapa jumlah yang harus dibayarkan
selama 5 tahun tersebut dan berapa jumlah bunganya.
12. Tony ingin membeli seubah mobil seharga Rp. 6.500.000,-. Dia dihadapkan
pada dua pilihan yaitu: jika membeli dari dealer A yaitu dengan uang
muka Rp. 1.700.000,- dan sisanya dengan angsuran bulanan selama 3
tahun dengan bunga rata-rata 18 % per tahun. Jika membelinya dari dealer
B harus membayar uang muka Rp. 2.000.000,- dan sisanya dengan cicilan
bulanan yang sama selama 2 ½ tahun dengan bunga rata-rata 20 % per
tahun. Manakah pilihan yang lebih menguntungkan Tony. Berapa bunga
efektifnya pada masing-masing dealer tersebut.
13. Cari angsuran mingguan yang perlu dibayar untuk pembelian sebuah
mesin cuci seharga Rp. 900.000,- dengan uang muka 33 1/3 % dari harga
tunai dan dicicil selama 2 tahun dengan tingkat bunga rata-rata adalah 12
% per tahun.
14. Sebuah kompor gas dapat dibeli secara tunai seharga Rp. 200.000,-. Jika
dibeli dengan cicilan dapat dilakukan Rp. 43.000,- untuk lima kali cicilan.
Hitunglah bunga rata-ratanya yang dibebankan dan tarif bunga nyatanya.
15. Ibu Lies membeli sebuah Oven Listrik dari koperasi Dharma Wanita
dengan harga tunai adalah Rp 1.200.000,- Bila Oven tersebut dibeli dengan

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 kredit dapat dibayar dengan Rp 60.000,- tiap bulan selama 21/2
tahun.Tentukanlah:
a. Tingkat bunga rata-ratanya per tahun yang dibebankan koperasi
Dharma Wanita.
b. Tentukanlah pula tarif bunga efektifnya.
c. Buktikan bahwa jumlah bunga yang dibayar dengan tarif bunga
efektif sama dengan tarif bunga rata-ratanya
16. Carilah jumlah bunga berganda dari sejumlah uang Rp. 5.000.000,- jika
tingkat bunga 16 % per tahun dan digandakan:
a. per tahun c. per kwartal
b. per 6 bulan d. per bulan
17. Seseorang meminjam uang Rp. 700.000,- dengan tarif buna 16,5 % per
tahun digandakan per tahun. Berapakah ia membayar kembali uang
tersebut beserta bunganya jika ia meminjam dengan jangka waktu 3
tahun.
18. Setelah 5 tahun seseorang berhutang kepada sebuah lembaga keuangan
sebanyak Rp. 8.340.480,-. Berapakah jumlah pinjaman awalnya jika tarif
bunga per tahun 10,5 % dan digandakan setiap 6 bulan.
19. Dono meminjam uang sejumlah Rp. 8.900.000,- dengan tarif bunga 5 ¼ %
per kwartal dan digandakan setiap tahun selama 3 tahun. Jika pada akhir
tahun I sejumlah Rp. 2.000.000,- dan Rp. 3.000.000,- pada akhir tahun II.
Berapakah yang harus dibayar pada akhir tahun III supaya semua
hutangnya lunas ?
20. Seseorang meminjam di bank sejumlah Rp. 10.000.000,-. Setelah 3 tahun ia
harus membayar hutang tambah bunga sejumlah Rp. 18.158.480,-.
Berapakah tarif bunga yang dikenakan padanya jika penggandaannya
adalah tiap tahun, dan tentukan pula jumlah bunga yang dibayarkan
seandainya digandakan tiap kwartal.
21. Badil meminjam pada Bank Danamon sejumlah Rp. 5.000.000,- untuk uang
muka sebuah rumah yang dia beli. Jika tarif yang berlaku adalah 24 % per

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 tahun. Berapa tahunkah jangka waktu pinjaman jika bank menerima total
bunga sejumlah Rp. 4.533.120,-

Lembar Jawaban BAB 7 (Bunga Tunggal dan Bunga Majemuk).

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BAB 8 ANUITAS

Tujuan Instruksional Umum

Dengan mempelajari bab ini mahasiswa dapat menyelesaikan
persoalan eknomi dan bisnis dengan menggunakan metode Anuitas.

Tujuan Instruksional Khusus

Setelah mempelajari isi bab ini dengan baik anda diharapkan dapat
membedakan penggunaan anuitas dan seri pembayaran yang bukan anuitas
dan dapat menyelesaikan permasalahan yang menyangkut anuitas.

8.1. Pengertian Anuitas

Anuitas secara prinsipnya tergolong pada bunga berganda.
Perbedaannya adalah terdapat seri pembayaran yang tetap dengan periode
yang tetap pula. Pembayaran-pembayaran ini mungkin untuk
mengumpulkan dana berupa uang atau untuk membayar pinjaman atau
hipotik. Pembayaran pinjaman atau tabungan bukan hanya pada awal
periode saja selama jangka waktu tertentu, akan tetapi dilakukan tiap-tiap

136
periode yang sama selama jangka yang ditetapkan. Untuk lebih mudahnya
dapat digambarkan sebagai berikut:
Bunga berganda biasa
0 1 2 3

P S = P (1 + i)n

3 tahun S

0 1 2 3

Sn 1

Sn2

Sn3

Pembayaran dari suatu anuitas disebut dengan sewa berkala atau sewa saja.
Notasi yang digunakan adalah:
S = Pengumpulan nilai dari suatu anuitas atau disebut dengan future anuitas
R= Sewa /pembayaran berkala
n = Jumlah bilangan/periode pembayaran/penabungan
i = tarif bunga per periode

137
1. Future Value of Anuity (Nilai yang akan datang dari suatu
Anuitas)
Contoh soal
1. Hitung pengeluaran nilai Rp. 500.000,- yang ditabung pada akhir
setiap tahun selama 3 tahun dan digandakan setiap tahun dengan
tingkat bunga 18 %. Maka soal ini dapat dipecahkan dengan prinsip
penggandaan biasa sebagai berikut:

500.000 500.000 500.000

0 1 2 3

Untuk akhir tahun I : P = 0

i = 0,18
n=1
S = P (1 + 0,18)1 = 0 (1 + 0,18) = 0

Untuk akhir tahun II: P = 0 + Rp. 500.000,- = Rp. 500.000,-

S = 500.000 (1 + 0,18) = Rp. 590.000,-
Untuk tahun III: P = Rp. 590.000 + 500.000 = Rp. 1.090.000
S = P (1 + i)1 = 1.090.000 (1,18) = Rp. 1.286.200
Jadi pada akhir tahun ke III total pengumpulan nilai adalah:
Rp. 1.286.200 + 500.000 = Rp. 1.786.200
Untuk menghindari perhitungan yang panjang ini telah dapat
digunakan suatu rumus Future Anuitas sebagai berikut:

(1 + i) n − 1
Sn = R [ ]
i
Dimana:

138
R = Sewa berkala = tabungan tiap periode
i = Tingkat bunga per periode
n = Jumlah periode
S = Future Anutitas/pengumpulan nilai
Bila menyelesaikan soal di atas dengan rumus:
R = Rp. 500.000,-
i = 0,18
n =3

(1 + i) n (1 + 0,18) 3
Maka S = R [ ] = 500.000 [ ]
i 0,18
= 500.000 (3,5724) = Rp. 1.786.200,-
Sudah terbukti bahwa secara prinsip penggandaan biasa dan dengan
menggunakan formula akan memberikan hasil yang sama.
Cara 2 :
500.000 500.000 500.000
0 1 2 3

Sn = 500.000 (1 + 0,18)2 +500.000(1+0,18)1 + 500.000

= 500.000 (3,5724)
= Rp 1.786.200,-

Contoh 2:
Cobalah cari berapa pengumpulan nilai dari suatu anuitas jika Ali
menabung Rp. 10.000,- tiap-tiap akhir bulan selama 3 tahun dimana
tingkat bunga per tahun adalah 24 %.
Jawab:
R = Rp. 10.000
24
i= = 2 % = 0,02 per bulan
12
n = 3 x 12 = 36

139
 (1 + i) n - 1
Sn = R [ ] (3)
i
(1 + 0,02) 36 − 1
Sn = R = 10.000 [ ]
0,02
= 10.000 (51.994365) = Rp. 519.943,65
Jadi jumlah uang Ali akhir tahun ke III adalah Rp. 519.943,65,-

8.3. Present Value of Anuity (Nilai sekarang dari suatu Anuitas)

Pengertian
Berbeda dengan Future Anuitas, dimana jumlah sederetan pembayaran
selama jangka waktu tertentu dihitung pada saat awal periode
pembayaran dengan demikian jumlah uang sekian tahun lagi ditentukan
nilainya saat ini. Berarti kita harus memperhitungkan faktor bunga di
dalamnya. Kalau Future Anuitas meneliti jumlah pembayaran pada akhir
periode pembayaran. Dapat kita gambarkan perbedaan Future Anuitas
dengan Present Value Anuitas dengan diagram (gambar)
P R1 R2 R3

Keterangan Keterangan
R1, R2, dan R3 ditentukan R1, R2, dan R3 selama
nilai-nilainya pada akhir 3 tahun ditentukan nilainya
tahun ke 3 pada awal tahun pertama
Biasanya pemakaian rumus Present Value Anuitas ini adalah pada
peminjaman di bank atau pembelian secara cicilan.
Contoh:

140
Kita meminjam pada sebuah bank Rp. 1.000.000,- pada bulan Februari
1992. Berapa harus dibayar tiap bulan dalam jumlah yang sama selama 2
tahun agar hutang tersebut dapat dilunasi, bila tingkat bunga yang
berlaku adalah 24 % per tahun. Pertanyaan tersebut dapat diselesaikan
dengan menggunakan formula Present Value Anuitas sebagai berikut:

1 - (1 + i) -n
A=R[ ]
i
Dimana
R = Pembayaran tetap
A = Presnt Value Anuitas atau jumlah hutang
i = Tingkat bunga per periode pembayaran
n = Jumlah periode

Jawab:
A = Rp. 1000.000
24
i= = 2 % = 0,02
12
n = 2 x 12 = 24
R=?

1 - (1 + i) -n
A=R[ ]
i
A
1 - (1 + i) - n
R =[ ]
i
1.000.000
1 - (1 + 0,02) - 24
R =[ ]
0,02

= 52.871,09991
Jadi pembayaran tetap tiap bulan adalah Rp. 52.871,09991,-

141
Dalam jumlah pembayaran tetap tiap bulan ini terdiri dari dua unsur,
yaitu:
• Angsuran terhadap pokok pinjaman
• Beban bunga yang harus dibayarkan
Pada pembayaran pertama, unsur bunga lebih besar daripada unsur
bunga pembayaran II, III dan seterusnya.
Sedangkan unsur pembayaran atas pokok pinjaman pada pembayaran
pertama lebih kecil dari ke II, dan ke II lebih kecil dari ke III dan
seterusnya.
Dengan adanya dua unsur dalam pembayaran tetap tersebut maka dapat
kita lihat bagaimana tabel pelunasan hutang tersebut sampai hutang
selesai.
Contoh soal:
Pak Hamid membeli sebuah rumah seharga Rp. 18.000.000,-, 50 % nya
dibayar secara kas dan sisanya dibayar tiap-tiap bulan selama 8 tahun dan
tingkat suku bunga yang dibebankan adalah 12 % per tahun. Berapa
pembayaran pak Hamid tiap bulannya.
Jawab:
Harga rumah Rp. 16.000.000,-
Dibayar secara kas Rp. 8.000.000,-
Sisa hutang Rp. 8.000.000,-

12
i= = 1 % = 0,01
12
n = 8 x 12 = 96
R=?
A
1 - (1 + i) - n
R =[ ]
i
8.000.000
1 - (1 + 0,01) - -96
R =[ ]
0,01

142
 8.000.000
= = 615.277,02 7
13.0022 ,732

Jadi jumlah yang harus dicicil tiap bulan oleh Pak Hamid adalah
Rp. 615.277,027,-

8.4 Latihan Soal.

1. Tn Budi meminjam pada sebuah Bank sejumlah Rp 20.000.000,- Bank
membebankan bunga 12 % per tahun, dengan jangka waktu pinjaman 5
tahun dan dibayar tiap-tiap bulan ,Tentukanlah ;
a. Jumlah yang harus dibayar tiap-tiap bulan secara anuitas .
b. Jika Tn Budi 4 bulan berapa yang harus di bayar sekaligus pada
bulklan berikutnya.
c. Berapa denda yang akan dibebankan oleh Bank.

2. Tn. Amir mendepositokan uangnya pada sebuah bank sejumlah Rp.

10.000.000,-. Setelah 5 tahun uang beserta bunga diterimanya sejumlah Rp.
24.883.200. Bank menggandakan bunganya tiap-tiap tahun, tentukanlah:
a. Tingkat bunga yang diberikan oleh bank
b. Jika bank menggandakan dalam tiap-tiap bulan tentukan jumlah uang
Tn. Amir setelah 5 tahun.

3. Dari tabel pelunasan hutang PT “EKA PRASETYA” dapat dilihat bahwa

angsuran pokok yang dibayar pada tahun ke-2 adalah Rp 2.508.363,843,-
sedangkan angsuran pokok yang dibayar pada tahun ke -5 adalah Rp
4.121.322,061,- Jika sisa hutang pada tahun ke-6 adalah Rp 29.928.906,85,-
Dari kasus tersebut tentukanlah :

143
a. Anuitas tahunan yang dibayar oleh PT “ EKA PRASETYA” dan total
yang dibayarkan sampai hutangnya lunas.
b. Tingkat bunga yang dibebankan kepada PT”EKA PRASETYA” dan
berapa lama jangka waktu pinjamannya. Serta hitung modal yang
dipinjam oleh PT”EKA PRASETYA”.
c. Jika modal pinjaman tersebut dibayar sekaligus dan bunga digandakan
tiap-tiap bulan ,berapa total yang dibayarkan.
d. Jika tingkat bunga diatas adalah bunga rata-rata berapa persen tarif
bunga efektifnya.
e. Buatkan tabel pelunasan hutangnya.
4. Ibu Murti ingin membeli sebuah mobil seharga Rp 100.000.000,- karena
belum mempunyai uang tunai, maka mobil tersebut akan dibayar
dengan cara angsuran perbulan.Ditanya:
a. Berapakah jumlah pembayaran per bulan dengan cara anuitas
selama empat tahun dengan tingkat bunga 12% per tahun.
b. Hitung tarif bunga efektifnya untuk pertanyaan point a diatas.
c. Jika Ibu Murti menunda pembelian mobil tersebut 2 tahun lagi
dengan perkiraan harga mobil naik 20%, berapakah Ibu Murti
harus menabung mulai sekarang, dengan tingkat bunga 12% per
tahun.
d. Buatlah tabel pelunasan hutang dengan cara anuitas tahunan untuk
point a tersebut.

5. Hanna ingin menabung dalam jumlah yang sama tiap-tiap bulan selam
3 tahun. Agar setelah 3 tahun uang tersebut berjumlah Rp 32.000.000,-
dan Bank memberikan bunga 18% per tahun. Setelah akhir tahun ke 3
semua uang tersebut didepositokan sekaligus pada Bank ABC yang
menggandakannya tiap bulan denngan tingkat bunga 20% pertahun
selama 20 bulan. Setelah itu ia ingin mengambil dalam jumlah yang
sama tiap-tiap bulan selama 5 tahun. Jika tingkat bunga Bank selama 5
tahun tetap 18% per tahun. Tentukanlah:

144
 a. Tabungan tetap yang dilakukan Hanna tiap bulan mulai sekarang.
b. Total Nilai Deposito Hanna pada Bank ABC setelah 20 bulan.
c. Jumlah tetap yang dapat diambil tiap bulan dari Bank ABC
d. Jika setelah 5 tahun Hanna mengambil dalam jumlah yang sama,
tentukanlah besar uang yang dapat diambil tiap-tiap bulan.

Lembar Jawaban BAB 8 (Anuitas).

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BAB 9 PERSENTASE

Tujuan Instruksional Umum

Dengan mempelajari bab ini mahasiswa dapat menyelesaikan
persoalan akuntansi dan bisnis dengan menggunakan persentase.

Tujuan Instruksional Khusus

Setelah mempelajari isi bab ini dengan baik anda diharapkan dapat
menghitung komisi yang diterima sebagai hasil dari penjualan, menghitung
potongan yang diterima pembeli serta menghitung laba atau rugi yang
diperoleh seseorang atau badan dalam melakukan transaksi perdagangan
serta menghitung jumlah pajak pertambahan nilai yang dibayar oleh
seseorang dalam pelakukan pembelian barang.

9.1 Pengertian Komisi.

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Komiosi adalah Imbalan yang diterima seseorang atau badan jika ia berhasil
melakukan suatu kegiatan jual-beli. Contoh jika seseorang bekerja sebagai
perantara penjualan (rumah, tanah atau segala macam barang produksi)
maka ia selalu dibayar dengan persentasae dari harga penjualannya.
Pembayaran ini yang kita sebut sebagai komisi. Komisi ini dihitung dari
tingkat penjualan dikalikan dengan pearsentase tertentu.
K = x % dari S
Dimana :
K = Jumlah komisi yang diterima
S = Sales ( tingkat penjualan)
X = Prosentase komisi
Contoh :
PT Semangat Panca Bersaudara adalah sebuah agen Real Estate ia membayar
komisi kepada agennya sebesar 2% untuk seluruh hasil penjualannya. Agen
tersebut dapat menjual :
- Sebuah rumah tinggal type Anggrek Rp 150.000.000,-
- Sebibang tanah seluas 300 m² Rp 30.000.000,-
- Sebuah Ruko Rp. 225.000.000,-
Berapa Komisi Yang diterima oleh agen tersebut?

Jawab:
Total Penjualan = Rp 150.000.000 + Rp 30.000.000 + Rp 225.000.000 =
= Rp 405.000.000,-
Komisi yang diterima (K) = 2 % x Rp 405.000.000,-
= Rp 8.100.000,-

9.2 Trade Discount ( potongan perdagangan)

Potongan adalah pengurangan harga yang diberikan oleh penjual kepada
pambeli mulai dari barang tersebut dihasilkan dari Pabrik sampai ke tangan
konsumen yang melalui beberapa tahap.

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PABRIK ──────►AGEN (WHOLESALE) ──────►Pengecer
(RETAILER ) ─── ───► KONSUMEN
Pada setiap tahap dalam proses ini barang yang dijual dan dibeli biasanya
mendapat kan discount (potongan ) yang berupa pengurangan harga.
Potongan itu sendiri dapat dibedakan:
Potongan Harga : otongan tunai

Daftar Pustaka

1. Dumairy. “ Matematika terapan untuk Bisnis dan Ekonomi

BPFE Jogjakarta 2002”.
2. Nababan. “Pengantar Matematika untuk Ekonomi dan Bisnis,
Erlangga Jakarta 1991”.
3. Sofyan Assauri. “ Matematika Aplikasi di Bidang Bisnis “.
4. Nur Feriyanto SE. Teori dan Terapan. “Matematika Untuk
Ekonomi”.
5. Soeheroe Tjokroprajitno.”Matematika Ekonomi”.

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