LIABILITAS TIDAK

LANCAR
OLEH KELOMPOK 4 :
1. DEBY NOFRIZALDI
2. DINDA PERMATA MUSRI
3. FITRIANI
4. IKKRAL DINATA
5. RADINKHA TIARA AURELYA
6. YOLANDA MARLY

http://www.free-powerpoint-templates-design.com
Liabilitas

01 PENGERTIAN LIABILITAS TIDAK LANCAR.

02 AKUNTANSI UNTUK HUTANG OBLIGASI.

03 PENERBITAN OBLIGASI.

04 DISKONTO DAN PREMI OBLIGASI.

05 PELUNASAN HUTANG OBLIGASI (PADA TANGGAL JATUH

TEMPO DAN DIPERCEPAT).
1. PENGERTIAN LIABILITAS TIDAK LANCAR
Liabilitas yang penyelesaiannya melebihi satu periode akuntansi
(lebih dari satu tahun). Biasanya terdiri dari utang jangka panjang,
obligasi pensiun, dan lain-lain
 Timeline Style
2014 2015 2016 2017 2018
Text Here Text Here Text Here Text Here Text Here
You can simply You can simply You can simply You can simply You can simply
impress your audience impress your audience impress your audience impress your audience impress your audience
and add a unique zing and add a unique zing and add a unique zing and add a unique zing and add a unique zing
and appeal to your and appeal to your and appeal to your and appeal to your and appeal to your
Presentations. Presentations. Easy to Presentations. Easy to Presentations. Easy to Presentations. Easy to
change colors, photos change colors, photos change colors, photos change colors, photos
and Text. and Text. and Text. and Text.
Penerbit Obligasi
 01 02 03

Lembaga Pemerintah Special Purpose

Supranasional Negara vehicles

Contoh : Bank Investasi Menerbitkan obligasi Penerbit obligasi yang

Eropa, Bank pemerintah dalam mata biasa disebut Efek
Pembangunan Asia uang negara Beragun Aset
• DISKONTO DAN PREMI OBLIGASI

MERUPAKAN PENYESUAIAN TERHADAP

TARIF BUNGA NOMINAL KARENA TARIF
BUNGA OBLIGASI TIDAK SAMA DENGAN
TINGKAT BUNGA DIPASAR.
1.DISKONTO
JIKA PENJUALAN OBLIGASI TIMBUL DISKONTO ,MAKA
DISKONTO INI AKAN DITAMBAHKAN PADA BIAYA
BUNGA OBLIGASI YANG DIBAYARKAN SELAMA UMUR
OBLIGASI DAN DIKREDITKAN KE REKENING
DISKONTO OBLIGASI
2.PREMI
JIKA PENJUALAN OBLIGASI MENIMBULKAN PREMI
,MAKA PREMI INI MERUPAKAN PENGURANGAN
TERHADAP BIAYA BUNGA OBLIGASI YANG DIBAYAR
SELAMA UMUR OBLIGASI DAN DIKREDITKAN KE
REKENING BIAYA BUNGA OBLIGASI
 METODE DISKONTO DAN PREMI OBLIGASI

1.GARIS LURUS

BIAYA BUNGA= BUNGA YANG DIBAYARKAN +AMORTASI DISKONTO

NILAI BUKU= NILAI NOMINAL-DISKONTO YANG BELUM DIAMORTASI

2.BUNGA EFEKTIF

DEBIT BIAYA BUNGA =BUNGA OBLIGASI YANG DIBAYAR+AMORTASI DISKONTO

NILAI BUKU=NILAI BUKU SEBELUMNYA + AMORTASI DISKONTO

 Modern PowerPoint Presentation

70% Graphic
Simple PowerPoint
Presentation

Infographic
Simple PowerPoint
Presentation 85% Designed

Simple PowerPoint
Presentation 55%

65%
Simple PowerPoint
Presentation

40%
Simple PowerPoint
Presentation
 PELUNASAN HUTANG OBLIGASI
WAKTU JATUH TEMPO SEBELUM JATUH TEMPO

1.OBLIGASI DITARIK DAN TIDAK AKAN

OBLIAGASI BIASA : DIJUAL KEMBALI:
OBLIGASI YANG BERLAKU DALAM OBLIGASI INI REKENING HUTANG
OBLIGASI DIDEBIT SEBESAR JUMLAH
HANYA PERIODE NOMINAL OBLIGASI YANG DITARIK

OBLIGASI BERSERI: 2.OBLOGASI YANG DITARIK NANTINYA AKAN

OBLIGASI YANG BERLAKU LEBIH
DARI SATU PERIODE
DIJUAL KEMBALI:
PADA WAKTU PENARIKAN OBLIGASI YANG DIDEBIT
ADALAH REKENING TREASURY BONS(REKENING
TREASURY BONS MERUPAKAN PENGURAGAN )
TREASUR BONS INI DI DEBIT DENGAN JUMLAH NILAI
NOMINAL ,JIKA DI JUAL LAGI MAKA REKENING
REKENING INI JUGA DI KREDIT DENGAN JUMLAH NILAI
NOMINAL YANG YANG DICATAT SEBAGAI PREMI ATAU
DISKONTO
Modern PowerPoint Presentation

Simple PowerPoint Presentation

Graphic Get a modern PowerPoint Presentation that is beautifully
designed. I hope and I believe that this Template will your

Infographic Get a modern

Time, Money and Reputation. Easy to change colors,
photos and Text.

PowerPoint
Designed
Get a modern PowerPoint Presentation that is beautifully
Presentation that is designed.
beautifully designed
You can simply impress your audience and add a unique
zing and appeal to your Presentations. I hope and I
believe that this Template will your Time, Money and
Reputation. Easy to change colors, photos and Text. I
Easy to change hope and I believe that this Template will your Time,
colors, photos Money and Reputation. Easy to change colors, photos and
and Text. Easy to change Text.
colors, photos
and Text. Your Content Here

Simple
PPT
 Your Text Here
You can simply impress your audience and add a unique zing and appeal
to your Presentations. Get a modern PowerPoint Presentation that is
beautifully designed.

Your Text Here

You can simply impress your audience and add a unique zing and appeal
to your Presentations. Get a modern PowerPoint Presentation that is
beautifully designed.

Your Text Here

You can simply impress your audience and add a unique zing and appeal
to your Presentations. Get a modern PowerPoint Presentation that is
beautifully designed.

Modern PowerPoint Presentation

Portfolio Presentation
 Infographic Style
Modern PowerPoint Presentation Modern PowerPoint Presentation

NO.1 Presentation NO.1 Presentation

Content Here
You can simply impress your audience and
add a unique zing and appeal to your
Presentations. Easy to change colors, photos
and Text.
Simple PowerPoint Presentation
Content Here
You can simply impress your audience and
add a unique zing and appeal to your
Presentations. Easy to change colors, photos
and Text.
Simple PowerPoint Presentation

Easy to change Easy to change Easy to change Easy to change

colors, photos colors, photos colors, photos colors, photos
and Text. and Text. and Text. and Text.
 Infographic Style

Your Text Here Your Text Here

Get a modern PowerPoint Get a modern PowerPoint

Presentation Presentation
Presentation that is beautifully Presentation that is beautifully
designed. I hope and I believe that Get a modern Get a modern designed. I hope and I believe that this
this Template will your Time, Money PowerPoint PowerPoint Template will your Time, Money and
and Reputation. Presentation Presentation Reputation.

Your Text Here Your Text Here

Get a modern PowerPoint Get a modern PowerPoint

Presentation that is beautifully Presentation Presentation Presentation that is beautifully
designed. I hope and I believe that Get a modern Get a modern designed. I hope and I believe that this
this Template will your Time, Money PowerPoint PowerPoint Template will your Time, Money and
and Reputation. Presentation Presentation Reputation.
 Get a modern PowerPoint Presentation

ortfoli that is beautifully designed. You can simply

impress your audience and add a unique
zing and appeal to your Presentations.

Portfolio Presentation
Get Modern

Get Modern
Portfolio Presentation
Get a modern PowerPoint Presentation
that is beautifully designed. You can simply
impress your audience and add a unique
zing and appeal to your Presentations.
 Infographic Style

Your Text Here

Easy to change
colors, photos and Get a modern PowerPoint Presentation that is beautifully designed.
Text. Easy to change colors, photos and Text.

Your Text Here

Easy to change
colors, photos and Get a modern PowerPoint Presentation that is beautifully designed.
Text. Easy to change colors, photos and Text.

Your Text Here

Easy to change
colors, photos and Get a modern PowerPoint Presentation that is beautifully designed.
Text. Easy to change colors, photos and Text.

Your Text Here

Easy to change
colors, photos and Get a modern PowerPoint Presentation that is beautifully designed.
Text. Easy to change colors, photos and Text.
 Infographic Style

Content Here
Easy to change colors,
photos and Text.
Content Here
Easy to change colors,
photos and Text.
04 03 02 01

Content Here
Get a modern PowerPoint Presentation
that is beautifully designed.

Content Here
Get a modern PowerPoint Presentation
that is beautifully designed.
 Get a modern PowerPoint Presentation that is
beautifully designed. Easy to change colors,
photos and Text.

Simple Portfolio Get a modern PowerPoint Get a modern PowerPoint

Presentation Designed Presentation that is

beautifully designed.
Presentation that is
beautifully designed.
 Infographic Style
Your Text Here
Get a modern PowerPoint Presentation that is beautifully designed. Easy to change
colors, photos and Text. You can simply impress your audience and add a unique zing and
appeal to your Presentations. You can simply impress your audience and add a unique
zing and appeal to your Presentations. Get a modern PowerPoint Presentation that is
beautifully designed. Easy to change colors, photos and Text.

Your Text Here Your Text Here

You can simply impress your You can simply impress your
audience and add a unique audience and add a unique
zing and appeal to your zing and appeal to your
Presentations. Presentations.

Your Text Here Your Text Here

You can simply impress your You can simply impress your
audience and add a unique audience and add a unique
zing and appeal to your zing and appeal to your
Presentations. Presentations.
 Infographic Style
$350 Your Text Here
Your Text Here
Get a modern PowerPoint
70% You can simply impress your audience and
add a unique zing and appeal to your Reports
and Presentations with our Templates. Easy
Presentation that is
to change colors, photos and Text.
beautifully designed.

$250 Easy to change

colors, photos
Modern PowerPoint Presentation

Your Text Here and Text.

Get a modern PowerPoint

Presentation that is Your Text Here
beautifully designed.

40% You can simply impress your audience and

$130 Easy to change

colors, photos
add a unique zing and appeal to your Reports
and Presentations with our Templates. Easy
to change colors, photos and Text.
Your Text Here and Text.
Get a modern PowerPoint Modern PowerPoint Presentation
Presentation that is
beautifully designed.
 PORTFOLIO
PRESENTATION
Get a modern PowerPoint Presentation that is beautifully
designed. Easy to change colors, photos and Text.

Easy to change colors, photos and Text. You can simply impress your
audience and add a unique zing and appeal to your Presentations

CHRISTMAS PowerPoint BIG SALE

Example Text : Get a modern PowerPoint

Presentation that is beautifully designed. Easy to
change colors, photos and Text.

Modern Portfolio Example Text : Get a modern PowerPoint

Presentation that is beautifully designed. Easy to
Designed change colors, photos and Text.
 Infographic Style

Content Here Content Here Content Here Content Here

Get a modern Get a modern Get a modern Get a modern
PowerPoint PowerPoint PowerPoint PowerPoint
Presentation that is Presentation that is Presentation that is Presentation that is
beautifully designed. beautifully designed. beautifully designed. beautifully designed.
Easy to change Easy to change Easy to change Easy to change
colors, photos and colors, photos and colors, photos and colors, photos and
Text. Text. Text. Text.

Content Here Content Here Content Here Content Here

 Infographic Style
Simple PowerPoint Presentation
Get a modern PowerPoint Presentation that is beautifully
designed. Easy to change colors, photos and Text. You
can simply impress your audience and add a unique zing
and appeal to your Presentations. 60%

Simple PowerPoint Presentation

Get a modern PowerPoint Presentation that is beautifully
designed. Easy to change colors, photos and Text. You
can simply impress your audience and add a unique zing
and appeal to your Presentations. 50%

Simple PowerPoint Presentation

Get a modern PowerPoint Presentation that is beautifully
designed. Easy to change colors, photos and Text. You
can simply impress your audience and add a unique zing
and appeal to your Presentations. 70%
Simple PowerPoint
Presentation
Your Text Here
You can simply impress your audience and add a
unique zing and appeal to your Presentations. Easy
to change colors, photos and Text.

Your Text Here

You can simply impress your audience and add a
unique zing and appeal to your Presentations. Easy
to change colors, photos and Text.

Your Text Here
You can simply impress your
audience and add a unique
zing and appeal to your
Presentations.
Your Text Here
You can simply impress your
audience and add a unique
zing and appeal to your
Presentations.
Your Text Here
You can simply impress your
audience and add a unique
zing and appeal to your
Presentations.
Infographic Style
Your Text Here
You can simply impress your
audience and add a unique
zing and appeal to your
Presentations.
Your Text Here
You can simply impress your Add Text
audience and add a unique Easy to change
zing and appeal to your colors, photos
Presentations. and Text.
Your Text Here
You can simply impress your
audience and add a unique
zing and appeal to your
Presentations.
 Infographic Style
Your Text Here Your Text Here
You can simply impress your audience
3 3 You can simply impress your audience
and add a unique zing and appeal to and add a unique zing and appeal to
your Presentations. your Presentations.

Your Text Here Your Text Here

You can simply impress your audience 2 2 You can simply impress your audience
and add a unique zing and appeal to and add a unique zing and appeal to
your Presentations. your Presentations.

Your Text Here Your Text Here

You can simply impress your audience
1 START 1 You can simply impress your audience
and add a unique zing and appeal to and add a unique zing and appeal to
your Presentations. your Presentations.
 Contents Title
Simple Portfolio
Get a modern PowerPoint Presentation
that is beautifully designed. Presentation Des
Contents Title
igned
Get a modern PowerPoint Presentation
that is beautifully designed.

Contents Title
Get a modern PowerPoint Presentation
that is beautifully designed.

Contents Title
Get a modern PowerPoint Presentation
that is beautifully designed.

Contents Title
Get a modern PowerPoint Presentation
that is beautifully designed.

Get a modern PowerPoint Presentation that

is beautifully designed.
 Infographic Style

Contents _ Type Contents _ Type Contents _ Type Contents _ Type

$352,000 $352,000 $352,000 $352,000

Contents A
Get a modern PowerPoint
Presentation that is beautifully
designed. Easy to change
colors, photos and Text.
Contents B
Get a modern PowerPoint
Presentation that is beautifully
designed. Easy to change
colors, photos and Text.
Contents C
Get a modern PowerPoint
Presentation that is beautifully
designed. Easy to change
colors, photos and Text.
Contents D
Get a modern PowerPoint
Presentation that is beautifully
designed. Easy to change
colors, photos and Text.
 Infographic Style
Your Text Here
You can simply impress your
audience and add a unique zing
and appeal to your Presentations.
Your Text Here
You can simply impress your
audience and add a unique zing
and appeal to your Presentations.
Your Text Here
You can simply impress your
audience and add a unique zing
and appeal to your Presentations.
Your Text Here
You can simply impress your
audience and add a unique zing
and appeal to your Presentations.
Your Text Here
You can simply impress your
audience and add a unique zing
and appeal to your Presentations.
Your Text Here
You can simply impress your
audience and add a unique zing
and appeal to your Presentations.
 Infographic Style

01 02 03 04
PowerPoint PowerPoint PowerPoint PowerPoint
Presentation Presentation Presentation Presentation
Your Text Here Your Text Here Your Text Here Your Text Here

You can simply impress You can simply impress You can simply impress You can simply impress
your audience and add a your audience and add a your audience and add a your audience and add a
unique zing unique zing unique zing unique zing

I hope and I believe that I hope and I believe that I hope and I believe that I hope and I believe that
this Template will your this Template will your this Template will your this Template will your
Time, Money and Time, Money and Time, Money and Time, Money and
Reputation. Reputation. Reputation. Reputation.

Easy to change colors, Easy to change colors, Easy to change colors, Easy to change colors,
photos and Text. photos and Text. photos and Text. photos and Text.
Modern Portfolio Designed

AWESOME
PRESENTATION
We Create Quality
Professional PPT Presentation

Get a modern PowerPoint Presentation that is

beautifully designed. I hope and I believe that
this Template will your Time. Easy to change
colors, photos. You can simply impress your
audience and add a unique zing and appeal to
your Presentations.
 Infographic Style
You can simply impress your
audience and add a unique zing and
appeal to your Presentations. Get a
modern PowerPoint Presentation
that is beautifully designed.
Get a modern
PowerPoint
Get a modern
PowerPoint
Your Text Here
Get a modern PowerPoint Presentation that is
beautifully designed. I hope and I believe that this
Template will your Time, Money and Reputation.
You can simply impress your
audience and add a unique zing and
appeal to your Presentations. Get a
modern PowerPoint Presentation
that is beautifully designed.
Get a modern
PowerPoint
Get a modern
PowerPoint
Your Text Here
Get a modern PowerPoint Presentation that is
beautifully designed. I hope and I believe that this
Template will your Time, Money and Reputation.
 ALLPPT Layout
Clean Text Slide fo
r your Presentation

$350
Get a modern PowerPoint
Presentation that is beautifully
designed.

Content Here Content Here

You can simply impress your
audience and add a unique
zing and appeal to your
Presentations. Easy to change
colors, photos and Text.
You can simply impress your
audience and add a unique
zing and appeal to your
Presentations. Easy to change
colors, photos and Text.
 We Create
Quality Professional
PPT Presentation
Get a modern PowerPoint Presentation that is beautifully designed. I hope
and I believe that this Template will your Time. Easy to change colors,
photos. You can simply impress your audience and add a unique zing and
appeal to your Presentations.

Content Here Content Here Content Here

Get a modern PowerPoint Get a modern PowerPoint Get a modern PowerPoint

Presentation that is Presentation that is Presentation that is
beautifully designed. beautifully designed. beautifully designed.
 Infographic Style
We Create
60% Quality Professional
Your Text Here
PPT Presentation
You can simply impress your audience and
add a unique zing and appeal to your Get a modern PowerPoint Presentation that
Presentations. Get a modern PowerPoint is beautifully designed. I hope and I believe
Presentation that is beautifully designed. that this Template will your Time, Money and
Reputation.

You can simply impress your audience and

75% add a unique zing.

Your Text Here

You can simply impress
your audience and add a
unique zing and appeal to
your Presentations. Get a
modern PowerPoint
Presentation that is
beautifully designed.
 Infographic Style
95%
75%
55%
35% 01
02 Contents Title

03
Get a modern PowerPoint
Presentation that is

04
Contents Title beautifully designed.
Get a modern PowerPoint
Presentation that is
Contents Title beautifully designed.
Contents Title Get a modern PowerPoint
Presentation that is
Get a modern PowerPoint
beautifully designed.
Presentation that is
beautifully designed.
We Create
Professional Presentation

Get a modern PowerPoint

80K Presentation that is beautifully
designed.

Content Here
You can simply impress your audience and
add a unique zing and appeal to your
Presentations. Easy to change colors,
photos and Text.

Content Here
You can simply impress your audience and
AWESOME
add a unique zing and appeal to your
Presentations. Easy to change colors, PRESENTATION
photos and Text.
 Infographic Style
Your Text Here Your Text Here

Example Text : Example Text :

I hope and I believe that I hope and I believe that
this Template will your this Template will your
Time, Money and Time, Money and
Reputation. Reputation.

Your Text Here Your Text Here

Example Text : Example Text :

I hope and I believe that I hope and I believe that
this Template will your this Template will your
Time, Money and Time, Money and
Reputation. Reputation.

Your Text Here Your Text Here

Example Text : Example Text :

I hope and I believe that I hope and I believe that
this Template will your this Template will your
Time, Money and Time, Money and
Reputation. Reputation.
 Infographic Style
Contents_Here
Get a modern PowerPoint Presentation
that is beautifully designed.
Contents_Here
Get a modern PowerPoint
Presentation that is beautifully
designed.

Contents_Here
Get a modern PowerPoint
Presentation that is beautifully
designed. I hope and I believe that this
Template will your Time, Money and
Reputation.

Contents_Here
Get a modern
Contents_Here
PowerPoint Contents_Here Get a modern PowerPoint
Presentation that is Presentation that is beautifully
beautifully designed. Get a modern PowerPoint Presentation designed.
that is beautifully designed.
Get a modern PowerPoint Presentation that is beautifully designed. I hope
and I believe that this Template will your Time, Money and Reputation.
Easy to change colors, photos and Text. You can simply impress your
audience and add a unique zing and appeal to your Presentations. I hope
and I believe that this Template will your Time, Money and Reputation. Get
a modern PowerPoint Presentation that is beautifully designed.

Simple Portfolio
Presentation

Get a modern PowerPoint Presentation that is beautifully designed. I hope

and I believe that this Template will your Time, Money and Reputation.
Easy to change colors, photos and Text. You can simply impress your
audience and add a unique zing and appeal to your Presentations. I hope
and I believe that this Template will your Time, Money and Reputation. Get
a modern PowerPoint Presentation that is beautifully designed.
 Infographic Style
Your Text Here Your Text Here

O
A

pt
I hope and I believe that this Template I hope and I believe that this Template

n
io

io
will your Time, Money and Reputation. will your Time, Money and Reputation.

pt

n
O
Easy to change colors, photos and Text. Easy to change colors, photos and Text.

C
Your Text Here Your Text Here
O

D
pt

n
I hope and I believe that this Template I hope and I believe that this Template

io
io

pt
n

will your Time, Money and Reputation. will your Time, Money and Reputation.

O
B

Easy to change colors, photos and Text. Easy to change colors, photos and
Text.
One Columns Text
PowerPoint Presentation

You can simply impress your audience and add a unique zing and appeal to
your Presentations. I hope and I believe that this Template will your Time,
Money and Reputation. Get a modern PowerPoint Presentation that is
beautifully designed. Easy to change colors, photos and Text. You can simply
impress your audience and add a unique zing and appeal to your
Presentations. You can simply impress your audience and add a unique zing
and appeal to your Presentations. Get a modern PowerPoint Presentation
that is beautifully designed. Easy to change colors, photos and Text.

You can simply impress your audience and add a unique zing and appeal to
your Presentations.

You can simply impress your audience and add a unique zing and appeal to
your Presentations. I hope and I believe that this Template will your Time,
Money and Reputation. You can simply impress your audience and add a
unique zing and appeal to your Presentations. Get a modern PowerPoint
Presentation that is beautifully designed. Easy to change colors, photos and
Text. I hope and I believe that this Template will your Time, Money and Reput
ation. You can simply impress your audience and add a unique zing and appe
al to your Presentations.

Get a modern PowerPoint Presentation that is beautifully designed.

Two Columns Text
01 PowerPoint Presentation

You can simply impress your audience and add a unique zing and appeal to
your Presentations. I hope and I believe that this Template will your Time,
Money and Reputation. Get a modern PowerPoint Presentation that is
beautifully designed. You can simply impress your audience and add a
unique zing and appeal to your Presentations.

Get a modern PowerPoint Presentation that is beautifully designed. Easy to

change colors, photos and Text.

02 PowerPoint Presentation

You can simply impress your audience and add a unique zing and appeal to
your Presentations. I hope and I believe that this Template will your Time,
Money and Reputation. Get a modern PowerPoint Presentation that is
beautifully designed. You can simply impress your audience and add a
unique zing and appeal to your Presentations.

Get a modern PowerPoint Presentation that is beautifully designed. Easy to

change colors, photos and Text.
 Thank you
This text can be replaced with your own text
Fully Editable Shapes
Fully Editable Shapes
 Fully Editable Icon Sets: A
You can Resize without
losing quality
You can Change Fill
Color &
Line Color

FREE
PPT
TEMPLATES
www.allppt.com
 Fully Editable Icon Sets: B
You can Resize without
losing quality
You can Change Fill
Color &
Line Color

FREE
PPT
TEMPLATES
www.allppt.com
 Fully Editable Icon Sets: C
You can Resize without
losing quality
You can Change Fill
Color &
Line Color

FREE
PPT
TEMPLATES
www.allppt.com