KASUS BAB 8

Kredit Yang Diberikan

Mata Kuliah : Praktek Perbankan

Anggota Kelompok 1 :

1. Wahyu Lenny L (191600039)

2. Nitya Mustika Putri (191600060)
3. Amanda Hariyono P (191600144)
4. Delsyana Sugiarti (191600210)
5. Aqila Ramadhana (191600280)
 Soal No 1
Anton memperoleh kredit dari Bank UCA untuk mendukung usahanya. Kredit yang diberikan Bank UCA kepada
Anton sebesar Rp500.000.000 dengan jangka waktu 5 tahun, dan suku bunga 8% per tahun. Pengembalian
kredit dilakukan secara angsuran (bulanan).

a. Hitunglah jumlah angsuran bulanan dengan perhitungan bunga flat rate serta buatlah jadwal angsurannya.
angsuran pokok =M+(Mxixt)/N
= 500.000.000 + ( 500.000.000 x 8% x 5 ) / 60
= 11.666.666,67

angsuran pokok/ bulan = 500.000.000 / 60

= 8.333.333,33

angsuran bunga/ bulan = 500.000.000 x 8% / 12

= 3.333.333,33

total angsuran / bulan = 8.333.333,33 + 3.333.333,33

= 11.666.666,67
Angsuran ke Sisa Pokok Angsuran pokok Angsuran Bunga Angsuran total
0 500.000.000,00 0,00 0,00 0,00
1 491.666.666,67 8.333.333,33 3.333.333,33 11.666.666,66
2 483.333.333,34 8.333.333,33 3.333.333,33 11.666.666,66
3 475.000.000,01 8.333.333,33 3.333.333,33 11.666.666,66
4 466.666.666,68 8.333.333,33 3.333.333,33 11.666.666,66
5 458.333.333,35 8.333.333,33 3.333.333,33 11.666.666,66
6 450.000.000,02 8.333.333,33 3.333.333,33 11.666.666,66
7 441.666.666,69 8.333.333,33 3.333.333,33 11.666.666,66
8 433.333.333,36 8.333.333,33 3.333.333,33 11.666.666,66
9 425.000.000,03 8.333.333,33 3.333.333,33 11.666.666,66
10 416.666.666,70 8.333.333,33 3.333.333,33 11.666.666,66
11 408.333.333,37 8.333.333,33 3.333.333,33 11.666.666,66
12 400.000.000,04 8.333.333,33 3.333.333,33 11.666.666,66
13 391.666.666,71 8.333.333,33 3.333.333,33 11.666.666,66
14 383.333.333,38 8.333.333,33 3.333.333,33 11.666.666,66
15 375.000.000,05 8.333.333,33 3.333.333,33 11.666.666,66
16 366.666.666,72 8.333.333,33 3.333.333,33 11.666.666,66
17 358.333.333,39 8.333.333,33 3.333.333,33 11.666.666,66
18 350.000.000,06 8.333.333,33 3.333.333,33 11.666.666,66
19 341.666.666,73 8.333.333,33 3.333.333,33 11.666.666,66
20 333.333.333,40 8.333.333,33 3.333.333,33 11.666.666,66
21 325.000.000,07 8.333.333,33 3.333.333,33 11.666.666,66
22 316.666.666,74 8.333.333,33 3.333.333,33 11.666.666,66
23 308.333.333,41 8.333.333,33 3.333.333,33 11.666.666,66
24 300.000.000,08 8.333.333,33 3.333.333,33 11.666.666,66
25 291.666.666,75 8.333.333,33 3.333.333,33 11.666.666,66
26 283.333.333,42 8.333.333,33 3.333.333,33 11.666.666,66
27 275.000.000,09 8.333.333,33 3.333.333,33 11.666.666,66
28 266.666.666,76 8.333.333,33 3.333.333,33 11.666.666,66
29 258.333.333,43 8.333.333,33 3.333.333,33 11.666.666,66
30 250.000.000,10 8.333.333,33 3.333.333,33 11.666.666,66
31 241.666.666,77 8.333.333,33 3.333.333,33 11.666.666,66
32 233.333.333,44 8.333.333,33 3.333.333,33 11.666.666,66
33 225.000.000,11 8.333.333,33 3.333.333,33 11.666.666,66
34 216.666.666,78 8.333.333,33 3.333.333,33 11.666.666,66
35 208.333.333,45 8.333.333,33 3.333.333,33 11.666.666,66
36 200.000.000,12 8.333.333,33 3.333.333,33 11.666.666,66
37 191.666.666,79 8.333.333,33 3.333.333,33 11.666.666,66
38 183.333.333,46 8.333.333,33 3.333.333,33 11.666.666,66
39 175.000.000,13 8.333.333,33 3.333.333,33 11.666.666,66
40 166.666.666,80 8.333.333,33 3.333.333,33 11.666.666,66
41 158.333.333,47 8.333.333,33 3.333.333,33 11.666.666,66
42 150.000.000,14 8.333.333,33 3.333.333,33 11.666.666,66
43 141.666.666,81 8.333.333,33 3.333.333,33 11.666.666,66
44 133.333.333,48 8.333.333,33 3.333.333,33 11.666.666,66
45 125.000.000,15 8.333.333,33 3.333.333,33 11.666.666,66
46 116.666.666,82 8.333.333,33 3.333.333,33 11.666.666,66
47 108.333.333,49 8.333.333,33 3.333.333,33 11.666.666,66
48 100.000.000,16 8.333.333,33 3.333.333,33 11.666.666,66
49 91.666.666,83 8.333.333,33 3.333.333,33 11.666.666,66
50 83.333.333,50 8.333.333,33 3.333.333,33 11.666.666,66
51 75.000.000,17 8.333.333,33 3.333.333,33 11.666.666,66
52 66.666.666,84 8.333.333,33 3.333.333,33 11.666.666,66
53 58.333.333,51 8.333.333,33 3.333.333,33 11.666.666,66
54 50.000.000,18 8.333.333,33 3.333.333,33 11.666.666,66
55 41.666.666,85 8.333.333,33 3.333.333,33 11.666.666,66
56 33.333.333,52 8.333.333,33 3.333.333,33 11.666.666,66
57 25.000.000,19 8.333.333,33 3.333.333,33 11.666.666,66
58 16.666.666,86 8.333.333,33 3.333.333,33 11.666.666,66
59 8.333.333,53 8.333.333,33 3.333.333,33 11.666.666,66
60 0,20 8.333.333,33 3.333.333,33 11.666.666,66
b. Hitunglah jumlah angsuran bulanan dengan perhitungan bunga annuity serta buatlah jadwal
angsurannya.

angsuran pokok = ( M x i ) / ( 1-(1+i)⁻ⁿ )

= ( 500.000.000 x 8% ) / (1-(1+8%)⁻⁵)
= 125.228.227,28

angsuran bunga / bulan = 125.228.227,28 / 12

= 10.435.685,61

angsuran bulanan = ( M x i ) / ( 1-(1+i)⁻ⁿ )

= ( 500.000.000 x 0,67%) / (1-(1+0,67%)⁻⁶⁰)
= 10.138.197,14
 Jadwal Angsuran Bunga Annuity
Angsuran ke Sisa Pokok Angsuran pokok Angsuran Bunga Angsuran total
0 500.000.000,00 0,00 0,00 0,00
1 493.195.136,19 6.804.863,81 3.333.333,33 10.138.197,14
2 486.344.906,62 6.850.229,57 3.287.967,57 10.138.197,14
3 479.449.008,85 6.895.897,77 3.242.299,38 10.138.197,14
4 472.507.138,43 6.941.870,42 3.196.326,73 10.138.197,14
5 465.518.988,88 6.988.149,55 3.150.047,59 10.138.197,14
6 458.484.251,66 7.034.737,22 3.103.459,93 10.138.197,14
7 451.402.616,19 7.081.635,47 3.056.561,68 10.138.197,14
8 444.273.769,83 7.128.846,37 3.009.350,77 10.138.197,14
9 437.097.397,81 7.176.372,01 2.961.825,13 10.138.197,14
10 429.873.183,32 7.224.214,49 2.913.982,65 10.138.197,14
11 422.600.807,40 7.272.375,92 2.865.821,22 10.138.197,14
12 415.279.948,97 7.320.858,43 2.817.338,72 10.138.197,14
13 407.910.284,82 7.369.664,15 2.768.532,99 10.138.197,14
14 400.491.489,57 7.418.795,25 2.719.401,90 10.138.197,14
15 393.023.235,69 7.468.253,88 2.669.943,26 10.138.197,14
16 385.505.193,45 7.518.042,24 2.620.154,90 10.138.197,14
17 377.937.030,93 7.568.162,52 2.570.034,62 10.138.197,14
18 370.318.414,00 7.618.616,94 2.519.580,21 10.138.197,14
19 362.649.006,28 7.669.407,72 2.468.789,43 10.138.197,14
20 354.928.469,18 7.720.537,10 2.417.660,04 10.138.197,14
21 347.156.461,83 7.772.007,35 2.366.189,79 10.138.197,14
22 339.332.641,09 7.823.820,73 2.314.376,41 10.138.197,14
23 331.456.661,56 7.875.979,54 2.262.217,61 10.138.197,14
24 323.528.175,49 7.928.486,07 2.209.711,08 10.138.197,14
25 315.546.832,85 7.981.342,64 2.156.854,50 10.138.197,14
26 307.512.281,26 8.034.551,59 2.103.645,55 10.138.197,14
27 299.424.165,99 8.088.115,27 2.050.081,88 10.138.197,14
28 291.282.129,95 8.142.036,04 1.996.161,11 10.138.197,14
29 283.085.813,67 8.196.316,28 1.941.880,87 10.138.197,14
30 274.834.855,29 8.250.958,39 1.887.238,76 10.138.197,14
31 266.528.890,51 8.305.964,78 1.832.232,37 10.138.197,14
32 258.167.552,64 8.361.337,87 1.776.859,27 10.138.197,14
33 249.750.472,51 8.417.080,13 1.721.117,02 10.138.197,14
34 241.277.278,51 8.473.193,99 1.665.003,15 10.138.197,14
35 232.747.596,56 8.529.681,95 1.608.515,19 10.138.197,14
36 224.161.050,06 8.586.546,50 1.551.650,64 10.138.197,14
37 215.517.259,92 8.643.790,14 1.494.407,00 10.138.197,14
38 206.815.844,51 8.701.415,41 1.436.781,73 10.138.197,14
39 198.056.419,66 8.759.424,85 1.378.772,30 10.138.197,14
40 189.238.598,64 8.817.821,01 1.320.376,13 10.138.197,14
41 180.361.992,16 8.876.606,49 1.261.590,66 10.138.197,14
42 171.426.208,29 8.935.783,86 1.202.413,28 10.138.197,14
43 162.430.852,54 8.995.355,76 1.142.841,39 10.138.197,14
44 153.375.527,75 9.055.324,79 1.082.872,35 10.138.197,14
45 144.259.834,12 9.115.693,63 1.022.503,52 10.138.197,14
46 135.083.369,20 9.176.464,92 961.732,23 10.138.197,14
47 125.845.727,85 9.237.641,35 900.555,79 10.138.197,14
48 116.546.502,23 9.299.225,63 838.971,52 10.138.197,14
49 107.185.281,77 9.361.220,46 776.976,68 10.138.197,14
50 97.761.653,17 9.423.628,60 714.568,55 10.138.197,14
51 88.275.200,38 9.486.452,79 651.744,35 10.138.197,14
52 78.725.504,57 9.549.695,81 588.501,34 10.138.197,14
53 69.112.144,12 9.613.360,45 524.836,70 10.138.197,14
54 59.434.694,60 9.677.449,52 460.747,63 10.138.197,14
55 49.692.728,76 9.741.965,85 396.231,30 10.138.197,14
56 39.885.816,47 9.806.912,29 331.284,86 10.138.197,14
57 30.013.524,77 9.872.291,70 265.905,44 10.138.197,14
58 20.075.417,79 9.938.106,98 200.090,17 10.138.197,14
59 10.071.056,77 10.004.361,03 133.836,12 10.138.197,14
60 (0,00) 10.071.056,77 67.140,38 10.138.197,14
c. Hitunglah jumlah angsuran bulanan dengan perhitungan bunga effective rate serta buatlah jadwal angsurannya

angsuran pokok / tahun = (M x i ) / ( 1-(1+i)⁻ⁿ )

= ( 500.000.000 x 8% ) / (1-(1+8%)⁻⁵)
= 125.228.227,28

angsuran bunga/ bulan = ( M x i ) / ( 1-(1+i)⁻ⁿ )

= ( 500.000.000 x 0,67%) / (1-(1+0,67%)⁻⁶⁰)
= 10.138.197,14
Jadwal Angsuran Bunga Effective Rate
Angsuran ke Sisa Pokok Angsuran pokok Angsuran Bunga Angsuran total
0 500.000.000,00 0,00 0,00 0,00
1 493.195.136,19 6.804.863,81 3.333.333,33 10.138.197,14
2 486.344.906,62 6.850.229,57 3.287.967,57 10.138.197,14
3 479.449.008,85 6.895.897,77 3.242.299,38 10.138.197,14
4 472.507.138,43 6.941.870,42 3.196.326,73 10.138.197,14
5 465.518.988,88 6.988.149,55 3.150.047,59 10.138.197,14
6 458.484.251,66 7.034.737,22 3.103.459,93 10.138.197,14
7 451.402.616,19 7.081.635,47 3.056.561,68 10.138.197,14
8 444.273.769,83 7.128.846,37 3.009.350,77 10.138.197,14
9 437.097.397,81 7.176.372,01 2.961.825,13 10.138.197,14
10 429.873.183,32 7.224.214,49 2.913.982,65 10.138.197,14
11 422.600.807,40 7.272.375,92 2.865.821,22 10.138.197,14
12 415.279.948,97 7.320.858,43 2.817.338,72 10.138.197,14
13 407.910.284,82 7.369.664,15 2.768.532,99 10.138.197,14
14 400.491.489,57 7.418.795,25 2.719.401,90 10.138.197,14
15 393.023.235,69 7.468.253,88 2.669.943,26 10.138.197,14
16 385.505.193,45 7.518.042,24 2.620.154,90 10.138.197,14
17 377.937.030,93 7.568.162,52 2.570.034,62 10.138.197,14
18 370.318.414,00 7.618.616,94 2.519.580,21 10.138.197,14
19 362.649.006,28 7.669.407,72 2.468.789,43 10.138.197,14
20 354.928.469,18 7.720.537,10 2.417.660,04 10.138.197,14
21 347.156.461,83 7.772.007,35 2.366.189,79 10.138.197,14
22 339.332.641,09 7.823.820,73 2.314.376,41 10.138.197,14
23 331.456.661,56 7.875.979,54 2.262.217,61 10.138.197,14
24 323.528.175,49 7.928.486,07 2.209.711,08 10.138.197,14
25 315.546.832,85 7.981.342,64 2.156.854,50 10.138.197,14
26 307.512.281,26 8.034.551,59 2.103.645,55 10.138.197,14
27 299.424.165,99 8.088.115,27 2.050.081,88 10.138.197,14
28 291.282.129,95 8.142.036,04 1.996.161,11 10.138.197,14
29 283.085.813,67 8.196.316,28 1.941.880,87 10.138.197,14
30 274.834.855,29 8.250.958,39 1.887.238,76 10.138.197,14
31 266.528.890,51 8.305.964,78 1.832.232,37 10.138.197,14
32 258.167.552,64 8.361.337,87 1.776.859,27 10.138.197,14
33 249.750.472,51 8.417.080,13 1.721.117,02 10.138.197,14
34 241.277.278,51 8.473.193,99 1.665.003,15 10.138.197,14
35 232.747.596,56 8.529.681,95 1.608.515,19 10.138.197,14
36 224.161.050,06 8.586.546,50 1.551.650,64 10.138.197,14
37 215.517.259,92 8.643.790,14 1.494.407,00 10.138.197,14
38 206.815.844,51 8.701.415,41 1.436.781,73 10.138.197,14
39 198.056.419,66 8.759.424,85 1.378.772,30 10.138.197,14
40 189.238.598,64 8.817.821,01 1.320.376,13 10.138.197,14
41 180.361.992,16 8.876.606,49 1.261.590,66 10.138.197,14
42 171.426.208,29 8.935.783,86 1.202.413,28 10.138.197,14
43 162.430.852,54 8.995.355,76 1.142.841,39 10.138.197,14
44 153.375.527,75 9.055.324,79 1.082.872,35 10.138.197,14
45 144.259.834,12 9.115.693,63 1.022.503,52 10.138.197,14
46 135.083.369,20 9.176.464,92 961.732,23 10.138.197,14
47 125.845.727,85 9.237.641,35 900.555,79 10.138.197,14
48 116.546.502,23 9.299.225,63 838.971,52 10.138.197,14
49 107.185.281,77 9.361.220,46 776.976,68 10.138.197,14
50 97.761.653,17 9.423.628,60 714.568,55 10.138.197,14
51 88.275.200,38 9.486.452,79 651.744,35 10.138.197,14
52 78.725.504,57 9.549.695,81 588.501,34 10.138.197,14
53 69.112.144,12 9.613.360,45 524.836,70 10.138.197,14
54 59.434.694,60 9.677.449,52 460.747,63 10.138.197,14
55 49.692.728,76 9.741.965,85 396.231,30 10.138.197,14
56 39.885.816,47 9.806.912,29 331.284,86 10.138.197,14
57 30.013.524,77 9.872.291,70 265.905,44 10.138.197,14
58 20.075.417,79 9.938.106,98 200.090,17 10.138.197,14
59 10.071.056,77 10.004.361,03 133.836,12 10.138.197,14
60 (0,00) 10.071.056,77 67.140,38 10.138.197,14
d. Hitunglah jumlah angsuran bulanan dengan perhitungan bunga sliding rate serta buatlah jadwal angsurannya

angsuran pokok / tahun = M / N

= 500.000.000 / 60
Angsuran ke Sisa Pokok Angsuran pokok Angsuran Bunga Angsuran total
= 8.333.333,33
0 500.000.000,00 0,00 0,00 0,00
1 491.666.666,67 8.333.333,33 3.333.333,33 11.666.666,67
angsuran bunga/ bulan = (500.000.000 x 8%) / 60
2 483.333.333,33 8.333.333,33 3.277.777,78 11.611.111,11
= 3.333.333,33 3 475.000.000,00 8.333.333,33 3.222.222,22 11.555.555,56
4 466.666.666,67 8.333.333,33 3.166.666,67 11.500.000,00
Total angsuran / bulan = 8.333.333,33 + 3.333.333,33 = 11.666.666,67 5 458.333.333,33 8.333.333,33 3.111.111,11 11.444.444,44
6 450.000.000,00 8.333.333,33 3.055.555,56 11.388.888,89
7 441.666.666,67 8.333.333,33 3.000.000,00 11.333.333,33
8 433.333.333,33 8.333.333,33 2.944.444,44 11.277.777,78
9 425.000.000,00 8.333.333,33 2.888.888,89 11.222.222,22
10 416.666.666,67 8.333.333,33 2.833.333,33 11.166.666,67
11 408.333.333,33 8.333.333,33 2.777.777,78 11.111.111,11
12 400.000.000,00 8.333.333,33 2.722.222,22 11.055.555,56
13 391.666.666,67 8.333.333,33 2.666.666,67 11.000.000,00
14 383.333.333,33 8.333.333,33 2.611.111,11 10.944.444,44
15 375.000.000,00 8.333.333,33 2.555.555,56 10.888.888,89
16 366.666.666,67 8.333.333,33 2.500.000,00 10.833.333,33
17 358.333.333,33 8.333.333,33 2.444.444,44 10.777.777,78
18 350.000.000,00 8.333.333,33 2.388.888,89 10.722.222,22
19 341.666.666,67 8.333.333,33 2.333.333,33 10.666.666,67
20 333.333.333,33 8.333.333,33 2.277.777,78 10.611.111,11
21 325.000.000,00 8.333.333,33 2.222.222,22 10.555.555,56
22 316.666.666,67 8.333.333,33 2.166.666,67 10.500.000,00
23 308.333.333,33 8.333.333,33 2.111.111,11 10.444.444,44
24 300.000.000,00 8.333.333,33 2.055.555,56 10.388.888,89
25 291.666.666,67 8.333.333,33 2.000.000,00 10.333.333,33
26 283.333.333,33 8.333.333,33 1.944.444,44 10.277.777,78
27 275.000.000,00 8.333.333,33 1.888.888,89 10.222.222,22
28 266.666.666,67 8.333.333,33 1.833.333,33 10.166.666,67
29 258.333.333,33 8.333.333,33 1.777.777,78 10.111.111,11
30 250.000.000,00 8.333.333,33 1.722.222,22 10.055.555,56
31 241.666.666,67 8.333.333,33 1.666.666,67 10.000.000,00
32 233.333.333,33 8.333.333,33 1.611.111,11 9.944.444,44
33 225.000.000,00 8.333.333,33 1.555.555,56 9.888.888,89
34 216.666.666,67 8.333.333,33 1.500.000,00 9.833.333,33
35 208.333.333,33 8.333.333,33 1.444.444,44 9.777.777,78
36 200.000.000,00 8.333.333,33 1.388.888,89 9.722.222,22
37 191.666.666,67 8.333.333,33 1.333.333,33 9.666.666,67
38 183.333.333,33 8.333.333,33 1.277.777,78 9.611.111,11
39 175.000.000,00 8.333.333,33 1.222.222,22 9.555.555,56
40 166.666.666,67 8.333.333,33 1.166.666,67 9.500.000,00
41 158.333.333,33 8.333.333,33 1.111.111,11 9.444.444,44
42 150.000.000,00 8.333.333,33 1.055.555,56 9.388.888,89
43 141.666.666,67 8.333.333,33 1.000.000,00 9.333.333,33
44 133.333.333,33 8.333.333,33 944.444,44 9.277.777,78
45 125.000.000,00 8.333.333,33 888.888,89 9.222.222,22
46 116.666.666,67 8.333.333,33 833.333,33 9.166.666,67
47 108.333.333,33 8.333.333,33 777.777,78 9.111.111,11
48 100.000.000,00 8.333.333,33 722.222,22 9.055.555,56
49 91.666.666,67 8.333.333,33 666.666,67 9.000.000,00
50 83.333.333,33 8.333.333,33 611.111,11 8.944.444,44
51 75.000.000,00 8.333.333,33 555.555,56 8.888.888,89
52 66.666.666,67 8.333.333,33 500.000,00 8.833.333,33
53 58.333.333,33 8.333.333,33 444.444,44 8.777.777,78
54 50.000.000,00 8.333.333,33 388.888,89 8.722.222,22
55 41.666.666,67 8.333.333,33 333.333,33 8.666.666,67
56 33.333.333,33 8.333.333,33 277.777,78 8.611.111,11
57 25.000.000,00 8.333.333,33 222.222,22 8.555.555,56
58 16.666.666,67 8.333.333,33 166.666,67 8.500.000,00
59 8.333.333,33 8.333.333,33 111.111,11 8.444.444,44
60 0,00 8.333.333,33 55.555,56 8.388.888,89
 Soal No 2

Pada tanggal 5 mei 2017, Bank BNN melakukan penandatangan kredit dengan PT Sejahtera.
Diketahui plafon kredit tersebut senilai Rp. 1.000.000.000 untuk jangka waktu 1 tahun dengan
buga 12% effective rate. Biaya-biaya untuk keperluan kredit ini di antaranya adalah biaya
provisi 1% dari plafon kredit, biaya asuransi Rp. 5.000.000, dan biaya notaris (perjanjian kredit,
pengikatan aguna, dan lain-lain) Rp. 3.000.000. Pembayaran pokok pinjaman dilakukan pada
saat jatuh tempo, sedangkan pembayaran bunga dilakukan setiap akhir bulan. Penarikan yang
dilakukan oleh PT Sejahtera pada bulan Mei adalah sebagai berikut :
•Tanggal 3 mei 2019 pencairan sebesar Rp. 300.000.000
•Tanggal 15 mei 2019 pencairan sebesar Rp. 400.000.000
•Tanggal 26 mei 2019 pencairan sebesar Rp. 100.000.000
•Tanggal 1 juni 2019 pembayaran Rp. 200.000.000
•Tanggal 11 juni 2019 pencairan sebesar Rp. 300.000.000
•Tanggal 21 juni 2019 terdapat pembayaran Rp. 350.000.000
 Jurnal Trasaksi Bank BNN & PT Sejatera
Bulan Mei 2019

Tanggal Akun Debit Kredit

03/05/19 RAR Fasilitas kredit yang belum ditarik Rp 1.000.000.000  
       
05/05/19 RAR Fasilitas kredit yang belum ditarik Rp 300.000.000  
  kredit yang di berikan Rp 300.000.000  
  Pendapatan Provisi   Rp 10.000.000
  Premi Asuransi kredit   Rp 5.000.000
  Giro notaris   Rp 3.000.000
  Kas   Rp 282.000.000
       
15/05/19 RAR Fasilitas kredit yang belum ditarik Rp 400.000.000  
  kredit yang di berikan Rp 400.000.000  
  Giro PT Sejatera   Rp 400.000.000
       
26/05/19 RAR Fasilitas kredit yang belum ditarik Rp 100.000.000  
  kredit yang di berikan Rp 100.000.000  
  Giro PT Sejatera   Rp 100.000.000
       
31/05/19 Giro PT Sejatera Rp 8.000.000  
  Pendapatan Bunga Kredit   Rp 8.000.000
  800.0000.0000 X 1%    
Jurnal Trasaksi Bank BNN & PT
Sejatera
Bulan Juni 2019
Tanggal Akun Debit Kredit
05/06/19 Giro PT Sejatera Rp 200.000.000  
  kredit yang di berikan   Rp 200.000.000
       
18/06/19 RAR Fasilitas kredit yang belum ditarik Rp 300.000.000  
  kredit yang di berikan Rp 300.000.000  
  Giro PT Sejatera   Rp 300.000.000
       
21/06/19 Giro PT Sejatera Rp 350.000.000  
  kredit yang di berikan   Rp 350.000.000
       
30/06/19 Giro PT Sejatera Rp 350.000.000  
  Pendapatan Bunga Kredit   Rp 350.000.000
       
Perhitungan
 Table Effective rate
Angsuran per bulan
Bulan Saldo Saldo Akhir pinjamin
Pokok Bunga Total

1 Rp 100.000.000 Rp 78.848.789 Rp 10.000.000 Rp 88.848.789 Rp 925.151.211

2 Rp 925.151.211 Rp 79.637.277 Rp 9.211.512 Rp 88.848.789 Rp 841.513.935

3 Rp 841.513.935 Rp 80.433.645 Rp 8.415.144 Rp 88.848.789 Rp 761.080.285

4 Rp 761.080.285 Rp 81.237.986 Rp 7.610.803 Rp 88.848.789 Rp 679.842.300

5 Rp 679.842.300 Rp 82.050.366 Rp 6.798.423 Rp 88.848.789 Rp 597.791.934

6 Rp 597.791.934 Rp 82.870.869 Rp 5.977.920 Rp 88.848.789 Rp 514.921.062

7 Rp 514.921.062 Rp 83.699.578 Rp 5.149.211 Rp 88.848.789 Rp 431.221.487

8 Rp 431.221.487 Rp 84.536.574 Rp 4.312.215 Rp 88.848.789 Rp 346.648.913

9 Rp 346.648.913 Rp 85.381.940 Rp 3.466.849 Rp 88.848.789 Rp 261.302.973

10 Rp 261.302.973 Rp 86.235.759 Rp 2.613.030 Rp 88.848.789 Rp 175.067.214

11 Rp 175.067.214 Rp 87.098.117 Rp 1.750.672 Rp 88.848.789 Rp 87.965.098

12 Rp 87.965.098 Rp 87.969.098 Rp 879.691 Rp 88.848.789 Rp -

Terimakasi
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