AKUTANSI KEUANGAN LANJUTAN 1 (KELAS

G)
TUGAS KELOMPOK
SOAL BAB 4 (4.1)
Kelompok 1 :
PUTRI AMALIA PONEA (B1C130299)
PUTRI JAYASARI (B1C120300)
PUTRI MINI HARLINI (B1C120301)
PUTRI ANJANI AYU (B1C120302)
RAHMA FIL KUJAIMA (B1C120303)
RAHMAN AGIL (B1C120304)
RAHMAWATI (B1C120305)
REGITA AYU MAGFIRAH (B1C120307)
RESKY WULANDARI (B1C120308)
RESTI NARSI (B1C120309)
Pada tangal 1 Januari 2015, PT. Pomala mengakuisisi 100%
kepemilikan saham dari PT. Saumlaki senilai Rp. 539.300.000,-
dengan menggunakan wesel bayar senilai Rp. 200.000.000,- yang
akan jatuh tempo pada tahun 2016 (Abaikan Bunga Pinjaman) dan
sisanya secarat tunai. PT. Pomala menggunakan metode ekuitas
dalam mencatat investasi di PT. Saumlaki. Pada saat kombinasi
bisnis tedapat perbedaan antara nilai buku dan nilai wajar asset
sebagai berikut:
AKUN NILAI BUKU NILAI WAJAR KETERANGAN

Tanah Rp 70.000,000 Rp 73.000.000

Persediaan Rp 86.900.000 Rp 118.000.000 Terjual seluruhnya

di tahun 2015
Peralatan Rp 371.000.000 Rp410.000.000 5 Tahun

Berdasarkan penilaian aktuaria didapatkan data mengenai Goodwill akhir tahun 2016 senilai
Rp. 15.000.000,-. Selama tahun 2015 dan 2016 terdapat saldo utang PT. Pomala terhadap PT.
Saumlaki masing-masing sebesar Rp. 22.000.000,- dan Rp. 15.000.000,-. Berikut adalah
neraca saldo PT. Pomala dan PT. Saumlaki pada 31 Desember 2015.
Selama Tahun 2016, PT. Saumlaki menghasilkan laba bersih Rp. 75.000.000 dan
membagikan sebesar Rp. 16.000.000 yang akan dibayar pada tanggal 5 Januari 2017,

a. Hitunglah diferensial yang terjadi pada saat akuisisi 1 Januari 2015 serta alokasi atas.
diferensial tersebut dan amortisasi diferensial selama tahun 2015.
b. Hitunglah pendapatn dari PT. Saumlaki selama tahun 2015.
c. Buat Jurnal transaksi atas investasi PT. Pamola terhadap PT. Saumlaki selama Tahun
2015.
d. Hitunglah saldo investasi di PT, Saumlaki per 31 Desember 2015.
e. Buatlah jurnal eliminasi untuk 31 Desember 2015,
f. Lengkapi Kertas kerja konsolidasi PT. Pomala dan PT. Saumlaki tahun 2015.
g. Hitunglah pendapatan dari PT Saumlaki selama tahun 2016.
h. Buatlah jurnal transaksi atas investasi PT. Pomala terhadap PT Saumlaki selama
tahun 2016.
i. Hitunglah saldo investasi PT. Pomala pada 31 Desember 2016
j. Buatlah Jurnal eliminasi untuk 31 Desember 2016.
a. Hitunglah diferensial yang terjadi pada saat akuisisi 1 Januari 2015 serta alokasi atas diferensial tersebut dan amortisasi
diferensial selama tahun 2015.

Nilai Investasi Rp 539.300.000

Nilai Buku
Saham Biasa Rp. 150.000.000,-
Premi Saham Rp. 25.000.000,
Saldo Laba Rp. 273.050.000.-
Rp. 448.050.000,-
Diferensial Rp. 91.250.000,-

Alokasi Diferensial
Persediaan Rp. 31.100.000,-
Tanah Rp. 3.000.000,-
Peralatan Rp. 39.000.000,-
Total Rp. 73.100.000,-
Diferensial Rp. 91.250.000,-
Goodwill Rp. 18.150.000,-
b. Hitunglah pendapatan dari PT. Saumlaki selama tahun 2015.

Penjualan Rp. 352.500.000,-

Penghasilan Lain-lain Rp. 47.250.000.-
Total Kredit Rp. 399.750.000,-

Beban Pokok Penjualan Rp. 276.740.000,-

Beban Penyusutan Rp. 26.000.000,-
Beban Lain-lain Rp . 28.950.000.-
Total Debit Rp. 331.690.000,-
Pendapatan PT Saumlaki Rp. 68.060.000,-

Laba Bersih Rp. 68.060.000,-

Dividen ( Rp. 15.000.000.-)
Pendapatan PT. Saumlaki Rp. 53.060.000,-
c. Buat Jurnal transaksi atas investasi PT. Pamola terhadap PT. Saumlaki selama
Tahun 2015.

Investasi Pada PT. Saumlaki Rp. 539.300.000

Kas Rp 339.300.000
Utang Wesel Rp. 200.000.000

Investasi Pada PT. Saumlaki Rp. 68.060.000

Bagian Laba atas PT. Sumlaki Rp 68.060.000

Kas Rp. 15.000.000

Investasi Pada PT. Saumlaki Rp. 15.000.000
d. Hitunglah saldo investasi di PT. Saumlaki per 31 Desember 2015.

Saldo I Januari 2015 Rp. 539.300.000,-

Laba Bersih Rp. 68.060.000,-
Dividen (Rp. 15.000.000,-)
Penyesuaian (Rp. 38.900.000,-)
Saldo 31 Desember 2015 Rp. 553.460.000
 e. Buatlah jumal eliminasi untuk 31 Desember 2015,

Jurnal Eliminasi
Saham Biasa. Rp. 150.000.000,-
Premi Saham Rp 25.000.000,-
Saldo Laba Rp. 273.050.000,-
Diferensial Rp. 91.250.000,-
Investasi Pada PT. Saumlaki Rp. 539.300.000

Beban Pokok Penjualan Rp. 31.100.000,-

Tanah Rp. 3.000.000,-
Peralatan Rp. 39.000.000.-
Goodwill Rp. 18.150.000.-
Diferensial Rp. 91.250.000,-
Akumulasi Penyusutan Bangunan & Rp. 7.800.000
Peralatan
Beban Penyusutan Rp. 7.800.000

Utang PT. Pomala Rp. 22.000.000,-

Piutang PT. Pomala Rp 22.000.000,-

f.
g. Hitunglah pendapatan dari PT. Saumlaki selama tahun 2016.

Laba Bersih Rp. 75.000.000.-

Dividen (Rp. 16.000.000.-)
Pendapatan dari PT. Saumlaki Tahun 2016 Rp. 59.000.000.-
 h. Buatlah jurnal transaksi atas investasi PT. Pomala terhadap PT. Saumlaki selama
tahun 2016.

Investasi Pada PT. Saumlaki Rp. 75.000.000,-

Bagian Laba Atas Rp. 75.000.000,-
PT. Saumlaki

Piutang Dividen Rp. 16.000.000,-

Investasi Pada Rp. 16.000.000,-
PT. Saumlaki

Utang Weseli Rp. 200.000.000,-

Kas Rp.200.000.000,-

Bagian Laba atas PT. Saumlaki Rp. 7.800.000,-

Investasi Pada PT Saumlaki Rp. 7.800.000,-

i. Hitunglah saldo investasi PT. Pomala pada 31 Desember 2016.

Saldo Investasi PT. Pomala 2016

Saldo 1 Januari 2016 Rp. 553.460.000,-
Laba Bersih Rp. 75.000.000.-
Dividen (Rp. 16.000.000,-)
Penyesuaian (Rp. 7.800.000.-)
Saldo 31 Januari 2016 Rp. 604.660.000.-
 j. Buatlah Jurnal eliminasi untuk 31 Desember 2016..

Bagian Laba atas PT. Saumlaki. Rp 75.000.000,-

Dividen Rp. 16.000.000,-

Investasi Pada PT. Saumlaki Rp. 59.000.000,-

Akumulasi Penyusutan Peralatan Rp. 7.800.000,-

Beban Penyusutan Rp. 7.800.000,-

Utang PT. Pomala Rp. 15.000.000,-

Piutang PT. Pomala Rp. 15.000.000,-

Kerugian Penurunan Nilai Rp 3.150.000,-

Goodwill Rp 3.150.000,-
STRATEGIC PLANNING
PROJECT PLAN
STEPS WEEK 1 2 3 4 5 6 7 8 9 10 11 12
1. KICK-OFF
2. BUSINESS INSIGHT
3. MISSION AND VISION Workshop #1
4. KEY OBJECTIVES
5. STRATEGY MAP
6. BALANCE SCORECARD
7. STRATEGIC OBJECTIVES
8. FIRST REPORT Workshop #2
STRATEGIC PLANNING
PROJECT PLAN

MISSION VISION
Venus has a beautiful name and Jupiter is a gas giant and the
very high temperatures biggest planet of them all

OBJECTIVES KEY INITIATIVES

Despite being red, Mars is Mercury is the closest planet to
actually a very cold place the Sun and the smallest one
STRATEGY MAP & BALANCED
SCORECARD
PERSPECTIVES STRATEGIC OBJECTIVES
F1 - Insert your F2 - Insert your F3 - Insert your F4 - Insert your
FINANCIAL
own text own text own text own text

C1 - Insert your C2 - Insert your C3 - Insert your C4 - Insert your

CUSTOMER
own text own text own text own text

I1 - Insert your I2 - Insert your I3 - Insert your I4 - Insert your

INTERNAL PROCESS
own text own text own text own text

LEARNING AND L1 - Insert your L2 - Insert your L3 - Insert your L4 - Insert your
GROWTH own text own text own text own text
 STRATEGIC OPTIONS: RISKS

MARKET
DIVERSIFICATION
New

DEVELOPMENT
STRATEGY
STRATEGY
MARKET

Use a different color

MARKET PRODUCT for the strategic option
Current

PENETRATION DEVELOPMENT you recommend the

STRATEGY STRATEGY company to choose

Current New
PRODUCTS
 KEY DRIVERS OF THE PROFIT
DESCRIPTION EXAMPLE

You need to provide a neutral Our company has been selling its
THE SITUATION description with facts that you know products in the US for 10 years, with
your audience will agree on an annual profit growth above 10%

With a market share already above

The complication is a desired
THE COMPLICATION 40%, profit growth will likely be
change of the current situation
limited in the US

The question that implicitly results Should we enter the European

THE QUESTION
from the complication market?
 DECISIONS: NEW MARKET, NEW
PRODUCT, NEW COMPANY
DESIRABILITY
What’s the potential demand for
our product in this new market?
FEASIBILITY
What is the feasibility to enter this
new market?
PROFITABILITY
What will be the profitability of
this strategic initiative?

SWEET SPOT
STRATEGIC PERSPECTIVES

MARS VENUS MERCURY

Despite being red, Mars is Venus is the second planet It’s the smallest planet in
actually a cold place from the Sun the Solar System
 STRONG BUSINESS
PLAN
POLITICAL ENVIRONMENTAL
Mercury is the smallest planet
in the Solar System
P E Earth is the third planet from
the Sun and has life

ECONOMICAL LEGAL
Neptune is the farthest planet
from the Sun
E L Jupiter is a gas giant and the
biggest planet of them all

SOCIAL TECHNOLOGICAL
Saturn is composed of hydrogen
and helium
S T Despite being red, Mars is a
very cold place
FINANCIAL MODEL
HISTORICAL RESULTS FORECAST PERIOD
INC MODEL 20XX 20XX 20XX 20XX 20XX 20XX 20XX 20XX 20XX
BALANCE SHEET
ASSETS
CASH XX XX XX XX XX XX XX XX XX

ACCOUNT XX XX XX XX XX XX XX XX XX

INVENTORY XX XX XX XX XX XX XX XX XX

CURRENT ASSETS XX XX XX XX XX XX XX XX XX

PROPERTY XX XX XX XX XX XX XX XX XX

GOODWILL XX XX XX XX XX XX XX XX XX

TOTAL XX XX XX XX XX XX XX XX XX
 PRICING STRATEGY

ADVANCED LEADING
BASIC STANDARD

LEVEL 1 2 3 4
PERCENTAGE 20% 80% 9% 1%
- Insert your - Insert your - Insert your - Insert your
description here description here description here description here
- Insert your - Insert your - Insert your - Insert your
DESCRIPTION description here description here description here description here
- Insert your - Insert your - Insert your - Insert your
description here description here description here description here
 02
CONSULTING
PROPOSAL
You can enter a subtitle
here if you need it
 CONSULTING PROPOSAL

SERVICES EXPENSES
Mercury is the smallest planet in Neptune is the farthest planet
the Solar System from the Sun

FEES MATERIALS
Venus is the second planet from Jupiter is the biggest planet in
the Sun the Solar System

INVOICES TERMS
Despite being red, Mars is Saturn is composed of hydrogen
actually a cold place and helium
A PICTURE IS
WORTH A
THOUSAND
WORDS
A PICTURE ALWAYS
REINFORCES
THE CONCEPT
Images reveal large amounts of data, so
remember: use an image instead of a long text.
Your audience will appreciate it
ANSWERS AND SUPPORTING
ARGUMENTS
REDUCE COSTS THROUGH OPERATIONAL IMPROVEMENTS
OUTSOURCE NON-CORE
FUNCTIONS TO SAVE $3M
Evaluate cost and service level
of potential partners
Select non-core functions
Choose one partner for each
function
SIMPLIFY CORE
REVIEW SUPPLIER COST
FUNCTIONS PROCESSES
TO SAVE $1M
TO SAVE $1M
Select and review current
Design current processes
supplier costs
Compare process to best-in- Evaluate cost of potential
class benchmarks alternative suppliers
Adopt best practices based on Negotiate supplier
benchmarks contracts/choose options
INITIATIVE PRIORITIZATION
MATRIX: IMPACT & EFFORT

IMPACT EFFORT
An initiative with a high impact would mean one The “effort” criteria is assessed based on the
of the following: following concepts:
⎼ The initiative needs to happen in order to ⎼ Ease of implementation
achieve the desired future state ⎼ Time frame required
⎼ The initiative will significantly reduce the ⎼ Resources required (number of people,
cost or increase our revenue capital investment, etc.)
 PRIORITIZATION MATRIX

INITIATIVE IMPACT EFFORT

1 List all your potential initiatives Very high

2 List all your potential initiatives High

3 List all your potential initiatives Low

4 List all your potential initiatives High

5 List all your potential initiatives Very high

6 List all your potential initiatives High

 CHANGE
MANAGEMENT
You can enter a subtitle here if you need it

03
BUSINESS CASE

BUSINESS NAME
Mercury is the closest
planet to the Sun 1 4 Earth is the third planet
from the Sun

COMPANY LOGO
Jupiter is the biggest
planet of them all 2 HERE 5 Mars is actually a very
cold place

Venus is the second

planet from the Sun 3 08/14/2XXX
6 Neptune is very far
away from Earth
COMPETITOR COMPARISON
TABLE
ATTRIBUTES COMPETITOR A COMPETITOR B MY BUSINESS

PRICE $148 $420 $841

QUALITY Low Medium High

CUSTOMER AGE 25-35 18-55 18-60

REPUTATION Bad Average Good

LOCATION Spain Italy USA

TARGET
40% MOTIVATIONS
MARS ● Venus
● Saturn
60% ● Neptune
SATURN ● Mars

NAME INTERESTS FRUSTRATIONS

Jenna Doe
80% DESIGN Despite being red,
AGE Mars is actually a cold
35 years old place. It's full of iron
90% PLANNING oxide dust, which
OCCUPATION gives the planet its red
Designer 60% 3D MODEL cast
IMPLEMENT, TRACK & MANAGE
PROGRESS
MANAGE PROGRESS

PROGRESS STATUS LINK

VENUS 35% www.yourlinkhere.com

MARS 62% www.yourlinkhere.com

NEPTUNE 80% www.yourlinkhere.com

JUPITER 71% www.yourlinkhere.com

EARTH 26% www.yourlinkhere.com

VENUS 96% www.yourlinkhere.com

CHANGE MANAGEMENT
STRATEGY & PLAN
SIZE OF THE CHANGE

COMPLEXITY OF THE CHANGE

Insert name of Insert name of Insert name of
EXTREME the change the change the change
Insert name of Insert name of Insert name of
HIGH the change the change the change
Insert name of
MEDIUM the change

MODERATE

LOW

1 team impacted 1 business unit 1 division Half company Extreme

 04
IMPLEMENTING
CHANGES
You can enter a subtitle here if you need it
 SALES AND
STRATEGY PLAN
1 2 3
INTERNAL EXTERNAL
IMPLEMENTATION
ANALYSIS ANALYSIS

5 4

SALES PLAN SALES STRATEGY

418,000
Big numbers catch your audience’s attention
$4,814,000
Jupiter is the biggest planet of them all

$20000
Venus has a beautiful name

$4,000
Earth is the third planet from the Sun
 MANAGEMENT APPROACH

MARCH APRIL MAY JUNE

Mars is actually a very Venus is the second Neptune is very far Jupiter is the biggest
cold place planet from the Sun away from Earth planet
 STRATEGIC ALLIANCES

MARS
Mars is full of iron oxide
dust, which gives the planet
its reddish cast

VENUS
Venus has a beautiful name
and is the second planet
from the Sun
 ANSWERS AND SUPPORTING
ARGUMENTS
WRITE YOUR QUESTION
SATURN MARS VENUS
Is Saturn composed mostly of Is Mars actually a cold place Is Venus the second planet from
hydrogen and helium? despite being red? the Sun?

WRITE YOUR ANSWER

NEPTUNE MERCURY EARTH
Neptune is the farthest planet Mercury is the smallest planet in Earth is the third planet from the
from the Sun the Solar System Sun and has life
 WATERFALL MANAGEMENT PLAN
Mercury is the closest
planet to the Sun REQUIREMENTS

Venus is the second

planet from the Sun DESIGN

Neptune is the farthest

planet from the Sun IMPLEMENTATION

Jupiter is the biggest

planet of them all VERIFICATION

Despite being red, Mars

is a cold place MAINTENANCE
 MATURITY MODEL

BASIC STANDARD ADVANCE

35% 53% 71%

Neptune is far away from Venus is the second planet Mars is actually a very
Earth from the Sun cold place
 PROFITABILITY RATIOS
WORST PEER BEST PEER

RETURN ON SALES (%) % % %

RETURN ON EQUITY (%) %

RETURN ON NET ASSETS (%) % %

RETURN CAPITAL EMPLOYED (%) %

RETURN ON FUNDS EMPLOYED (%) % %

Company 1 Company 2 Company 3

TOP 10 QUESTIONS OF BUSINESS
PLANS

1 What is your situation? Who are the key players? 6

2 What is your vision? How to make a difference? 7

3 How to reach your vision? What is your marketing plan? 8

4 What do you offer? What are your economics? 9

5 How big is the market? What do you need to start? 10

DEMO SOFTWARE &
APP
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OUR TEAM

JENNA DOE
You can speak a bit
about this person here

JIM JAMES
You can speak a bit
about this person here
 THANKS!
DO YOU HAVE ANY QUESTIONS?
youremail@freepik.com / +91 620 421 838
yourwebsite.com

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