PRAKTIK AKUNTANSI

KEUANGAN MENENGAH II
UTS GENAP D3 ALIH PROGRAM (AP) 2018/2019*

Barangsiapa yang Allah kehendaki menjadi baik maka Allah faqihkan dia
terhadap agama.

(Hadist Riwayat Al-Bukhari)

*)Soal UTS GENAP 2018/2019 antara AP dengan Reguler sama

Penyusun Pembahasan

Syaidul Rizky Ramadhan Harahap Tampan & Fatin Azzahra Meida

Bidang Pendidikan
IMMSI PKN STAN
Jika ada yang ingin ditanyakan dapat melalui link di bawah ini :
bit.ly/CPPAKM2Ikhwan
bit.ly/CPPAKM2Akhwat
 PEMBAHASAN SOAL UTS GENAP DIPLOMA III AKUNTANSI ALIH PROGRAM (AP)
PRAKTIK AKUNTANSI MENENGAH II
TAHUN AKADEMIK 2018/2019
YANG DISARANKAN

SOAL 1 : LIABILITAS JANGKA PANJANG (25%)

SOAL 1A (10%)
1. Jurnal Penjualan Obligasi A pada 1 Juli 2017
Date Desc Debit Credit Perhitungan
1 Jul17 Cash 101.846.480
Bond Payable* 97.846.480
Interest Expense 4.000.000 6/12x8%x100.000.000
*Contractual Rate(CR) : 8%, Market Rate(MR) : 9%, n : 2,5
PV principal = 100.000.000/(1,09)2,5 = 80.618.322
PV Annuity = 8% x 100.000.000 x 1-(1,09) -2,5/9% = 17.228.158

2. Jurnal Pada tanggal 31 Desember 2017

31 Des Interest Expense 8.403.092
Bond Payable 403.092
Interest Payable 8.000.000 8% x 100.000.000
Tabel Amortisasi
Interest Expense(CV X Carrying
Date Cash Paid (Face Value x CR) Amortization
MR) Value (CV)
1 Juli 17 97.846.480
31 Des 17 8.000.000 8.403.092 403.092 98.249.572
31 Des 18 8.000.000 8.842.461 842.461 99.092.033
31 Des 19 8.000.000 8.918.282 918.283 100.010.316

3. Jurnal Tanggal 31 Desember 2018

31/12’18 Interest Expense 8.842.461
Bond Payable 842.461 Di Tabel amortisasi
Interest Payable 8.000.000 8% x 100.000.000

31/12’18 Bond Payable (old) 99.092.033

Loss on extinguishment of debt 4.323.034
Bond Payable (New)* 48.415.067
Cash 55.000.000
* Contractual Rate(CR) : 9%, Market Rate(MR) : 10%, n : 4
PV Principal = 50.000.000/(1,1)^4=34.150.673
PV Annuity = 9% x 50.000.000 x 1-(1,1)-4/10% =14.264.394

SOAL 1B (15%)
1. Jurnal penerbitan utang wesel pada 31 Desember 2018

31 Des Cash 1.216.809.822

Note Payable* 1.216.809.822
*CR : 4 %, MR : 3,5%, n : 3
PV Principal = 1,2 M/1,0353 = 1.082.331.247
PV annuity = 4% x 1,2 M x 1- (1,035)-3 / 3,5% = 134.478.575
Tabel Amortisasi
Cash Paid Interest Expense Carrying
Date Amortization
(Face value X CR) (MR X CV) Value(CV)
31 Des 18 1.216.809.822
31 Des 19 48.000.000 42.588.344 5.411.656 1.211.398.166
31 Des 20 48.000.000 42.398.936 5.601.064 1.205.797.101
31 Des 21 48.000.000 42.202.899 5.797.101 1.200.000.000

2. Jurnal pembayarn separuh utang pada 31 Desember 2019

2019 Interest Expense 21.294.172 ½ x 42.588.344
31 Des Notes Payable 2.705.828
Cash 24.000.000 ½ x 48.000.000

Notes Payable 605.699.083 ½ x 1.211.398.166

Cash 576.000.000 600.000.000 -24.000.000
Gain on extinguishment 29.699.083

3. Jurnal Restrukturisasi
2020 Interest Expense 21.199.468 ½ x 42.398.936
31 Des Notes Payable 2.800.532
Cash 24.000.000

Notes Payable (old) 600.098.019 (1.205.797.101 x 50%) -

2.800.532
Notes Payable (new)* 305.509.619
Gain on extinguishment 294.588.400
*CR:4%, MR:3,5%, n:4
PV Principal = 300.000.000/(1,035)4 =261.432.668
PV Annuity = 4% x 300.000.000 x 1 – (1,035)-4/3,5% = 44.076.951

SOAL 2 EKUITAS (25%)

1. Jurnal Transaksi
Desc Debit Credit Perhitungan
a Cash 2.900.000.000 3M-100 juta
.
Share Capital-Ordinary 500.00.000 500 x 1 juta
Share Premium-Ordinary 776.000.000 1,276 M – 500 juta
Share Capital-Preference 1.000.000.000 1000 x 1 juta
Share Premium-Preference 624.000.000 1,624 M – 1 M
ORDINARY PREFERENCE
Total nilai wajar 1.100.0000.000 1.400.000.000
Presentase 1,1 M/2,5M = 44 % 1,4 M/2,5 M = 56%
Alokasi penjualan saham 3M 1.320.000.000 1.680.000.000
Alokasi biaya penerbitan 44.000.000 56.000.000

b Buildings 1.200.000.000 1200 x 1 juta

Share Capital-Ordinary 500.000.000 500 x 1 juta
Share Premium-Ordinary 700.000.000 1,2 M – 500 juta
c Treasury Shares 220.000.000 1.100 x 200.000
.
Cash 220.000.000
d Treasury Shares 120.000.000 1200 x 100.000
Cash 120.000.000
 e Cash 325.000.000 250.000 x 1300
Treasury Shares 255.000.000 (200rbx1000)+(50rbx1100
Share Premium – Treasury 70.000.000
f. NO ENTRY
Ordinary Outstanding Lembar PAR
Sebelum share split 4.250.000 500
Setelah share split 8.500.000 250
Treasury Lembar Cost
Sebelum share split 150.000 1100
100.000 1200
Setelah share split 300.000 550
200.000 600
g Retained Earnings 425.000.000
Ordinary Share Dividend 425.000.000 20% x 250 x 8.500.000
Distributable
h Retained Earnings 3.000.000
Dividend payable-Preference 1.454.545.455
Dividend payable-Ordinary 1.545.454.545
Preference Ordinary
Pemungumuman 2 juta x 1000 = 2.000.000.000 8,5 jutax250 = 2.125.000.000
dividen kas
Alokasi di Tahun 9%x2jtx1000=180.000.000 9%x8,5jtx250=191.250.000
berjalan
Participating (2M/4,125 M) x (2,125M/4,125M) x
dividen(secondallocati 2.628.750.000=1.274.545.454 2.628.750.000=1.354.204.545
on. sisa dividen 3M-
371,25jt=2,62875m
Total(Alokasi ditahun 180juta+1.274.545.454=1.454.545. 191,25jt+1.354.204.545=1.545.454.
berjalan+partisipasi 455 545
dividen)
i. Retained Earnings 2.075.000.000 *Untuk dividen likuidasi,
Share Premium-Ordinary 1.925.000.000 asumsi RE dihabiskan
Dividend payable 4000.000.000 terlebih dahulu (jika
diasumsikan share premium
dihabiskan terlebih dahulu,
diperbolehkan)
j. Income summary 1.200.000.000
Retained Earnings 1.200.000.000
2.
PT BAHAGIA
STATEMENT OF FINANCIAL POSITION(PARTIAL)
December 31 2017
EQUITY
Share Capital-Preference , 9%, Rp 1000 par value, cumulative 2.000.000.000
participating , 2.000.000 authorized, 2.000.000 issued&outstanding
Share Capital-Ordinary, Rp250 par value, 5000.000 authorized, 2.250.000.000
9000.000 issued, 8.500.000 outstanding
Ordinary Share Dividend Distributable 425.000.000
Share Premium - Preference 2.024.000.000
Share Premium - Ordinary 2.001.000.000
Share Premium-Treasury 70.000.000
Retained Earnings 1.200.000.000
Treasury Shares(500.000) (285.000.000)
Accumulated Other Comprehensive Income 100.000.000
9.785.000.000
SOAL 3 EARNING PER SHARE (15%)
1. Perhitungan Wansho
Restatement
Tgl Transaksi Shm Aktal Div shm Split Fraksi waktu Wansho
2/1 - 1/3 1.000.000 1,2 2 2/12 400.000
Issue 500.000 -
1/3 - 1/7 1.500.000 1,2 2 4/12 1.200.000
div shm 300.000 -
1/7 - 1/8 1.800.000 1 2 1/12 300.000
Split 1.800.000 -
1/8 - 1/11 3.600.000 1 1 3/12 900.000
TS (100.000) -
1/11 - 31/12 3.500.000 1 1 2/12 583.333
12/12 3.383.333

2. Perhitungan EPS dan formatnya

Operating income 800.000.000
Interest Expense (20.000.000)
Earning Before Interest and Tax (EBIT) 780.000.000
Income tax (25%x780.000.000) (195.000.000)
Income from Continuing operation 585.000.000
Loss on Discontinued operation (200.000.000 – (25%x200.000.000)) (150.000.000)
Net Income 435.000.000

Dividen (6% x 500 x 100.000 lembar) 3.000.000

Basic EPS
Income from continuing operation
Loss on discountinued operation

Maka basic EPS adalah 172 – 44,33 = 127,67 = 128 (dibulatkan ke atas)

SOAL 4 INVESTASI (35%)

Soal 4 A (30%)
1. Membuat jurnal transaksi tahun 2017 dan 2018
Jurnal 2017
02-Jan Debt Investment-Angkasa Pura I 100.000.000
Cash 100.000.000
12-Mar Equity Investment-PGAS 8.400.000 4.000 lbr
Equity Investment-NFCX 13.250.000 5.000 lbr
Cash 21.650.000
22-Mei Cash 2.000.000
Dividend Revenue 2.000.000
30-Des Debt Investment-Indomobil 505.000.000
Cash 505.000.000
31-Des Cash 9.000.000
Interest Revenue 9.000.000

Penyesuian obligasi PT Angkasa Pura 1

CV 100.000.000
FV (100,5% x 100.000.000) 100.500.000
Unrealized gain 500.000

Fair Value Adjustments 500.000

Unrealized holding gain or loss-Equity 500.000

Penyesuaian Obligasi PT Indomobil

CV 505.000.000
FV 497.500.000
Unrealized gain 7.500.000

Unrealized holding gain or loss-Income 7.500.000

Fair Value Adjustments 7.500.000

Penyesuaian Saham PGAS

CV 8.400.000
FV 9.440.000
Unrealized gain 1.040.000

Equity Investment-PGAS 1.040.000

Unrealized holding gain or loss-Equity 1.040.000

Penyesuaian Saham NFCX

CV 13.250.000
FV 13.850.000
Saldo FVA 600.000

Fair Value Adjustments 600.000

Unrealized holding gain or loss-Income 600.000

Jurnal 2018
02-Jan Face Value 200.000.000
n 5 total
n net 5
bunga nom 8% 8%
Market rate 9% 9%

PV Principal 200.000.000 0,64993 129.986.277

PV Bunga 16.000.000 3,88965 62.234.420
192.220.697
lembar
Debt Investment-PT Cemara 192.220.697
Cash 192.220.697
04-Jan Cash 510.000.000
Debt Investment-Indomobil 505.000.000
Gain on sale of debt investment 5.000.000

Menutup saldo FVA (bisa di akhir periode)

Fair Value Adjustments 7.500.000
Retained Earnings 7.500.000
30-Jun Cash 105.000.000
Interest Revenue 4.500.000
Debt Investment 100.000.000
Gain on sale of debt investment 500.000
01-Sep Equity Investment-PGAS 410.000 (1.000)
Unrealized holding gain or loss-Equity 410.000
Cash 2.770.000
Equity Investment-PGAS 2.770.000
31-Des Cash 16.000.000
Debt Investment-PT Cemara 1.299.863
Interest Revenue 17.299.863

Perhitungan Amortisasi
CV 2 Januari 2018 192.220.697
Cash received 16.000.000
Interest Revenue 17.299.863
Amortization 1.299.863

Penyesuaian obligasi Cemara

CV 193.520.560
FV 206.000.000
Unrealized gain 12.479.440

Debt Investment-Cemara 12.479.440

Unrealized holding gain or loss-Equity 12.479.440

Penyesuaian Saham PGAS 3.000

CV 7.080.000
FV 6.900.000
Unrealized loss (180.000)

Unrealized holding gain or loss-Equity 180.000

Equity Investment-PGAS 180.000

Penyesuaian Saham NFCX

CV 13.250.000
FV 13.000.000
Saldo FVA saat ini (250.000)
Saldo FVA sebelumnya 600.000
Unrealized loss (850.000)
 Unrealized holding gain or loss-Income 850.000
Fair Value Adjustments 850.000

1. Saldo Debt Investment dan Equity Investment per 31 Des 2018

Saldo Debt Investment per 31 Desember 2018
Obligasi PT Cemara 206.000.000
Total 206.000.000

Saldo Equity Investment per 31 Desember 2018

Saham PGAS 6.900.000
Saham NFCX 13.250.000
Fair Value Adjustment (250.000) 13.000.000
Total 19.900.000

Soal 4 B (5%)
1. Calculating the amount of losses suffered by PT Teman Sejati due to a decrease in value as of
December 31, 2017
Face Value 500.000.000
n 5 total
n net 5
bunga nom 9% 9%
bunga pasar 9% 9%

PV Principal 500.000.000 0,64993 324.965.693

PV Bunga 25.000.000 3,88965 97.241.282
422.206.975

Carrying value of debt investment 500.000.000

Present value of debt investment with expected cash flows 422.206.975
Loss on impairment 77.793.025

2. Making an entry as of December 31, 2017 to record a decrease in investment value of bonds owned
by PT Teman Sejati
Loss on impairment 77.793.025
Allowance for impaired debt investment 77.793.025