Latihan 18

AKADEMI AKUNTANSI YKPN

NO
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40

DAFTAR NILAI-PENGANTAR AKUNTANSI I

SEMESTER I TAHUN AKDEMIK 2000/2001
No. MHS
NAMA
NILAI TOTAL AKHIR MID TES
1333 SLAMET SUPRIYANTO
A
82.00
78
82 80
1333 SLAMET SUPRIYANTO
A
82.00
78
82 80
1333 SLAMET SUPRIYANTO
A
82.00
78
82 80
1333 SLAMET SUPRIYANTO
A
82.00
78
82 80
1338 SLAMET SUPRIYADI
A
86.85
93
92 73
1338 SLAMET SUPRIYADI
A
86.85
93
92 73
1338 SLAMET SUPRIYADI
A
86.85
93
92 73
1338 SLAMET SUPRIYADI
A
86.85
93
92 73
1335 MUH. FATURAHMAN
A
82.45
72
83 93
1335 MUH. FATURAHMAN
A
82.45
72
83 93
1335 MUH. FATURAHMAN
A
82.45
72
83 93
1335 MUH. FATURAHMAN
A
82.45
72
83 93
1330 HARI PURWANTO
A
80.00
78
77 85
1330 HARI PURWANTO
A
80.00
78
77 85
1330 HARI PURWANTO
A
80.00
78
77 85
1330 HARI PURWANTO
A
80.00
78
77 85
1341 ANA RISTAWATI
A
81.50
78
78 86
1341 ANA RISTAWATI
A
81.50
78
78 86
1341 ANA RISTAWATI
A
81.50
78
78 86
1341 ANA RISTAWATI
A
81.50
78
78 86
1336 YUDHA HARYADI
B
67.10
70
55 78
1336 YUDHA HARYADI
B
67.10
70
55 78
1336 YUDHA HARYADI
B
67.10
70
55 78
1336 YUDHA HARYADI
B
67.10
70
55 78
1347 SRI SUMARNI
B
70.70
60
68 79
1347 SRI SUMARNI
B
70.70
60
68 79
1347 SRI SUMARNI
B
70.70
60
68 79
1347 SRI SUMARNI
B
70.70
60
68 79
1344 SRI HARTINI
B
66.65
57
72 60
1344 SRI HARTINI
B
66.65
57
72 60
1344 SRI HARTINI
B
66.65
57
72 60
1344 SRI HARTINI
B
66.65
57
72 60
1337 RINI SETIOWATI
B
72.15
43
90 82
1337 RINI SETIOWATI
B
72.15
43
90 82
1337 RINI SETIOWATI
B
72.15
43
90 82
1337 RINI SETIOWATI
B
72.15
43
90 82
1328 PUJIANTO SUBAGYO
B
76.95
72
80 75
1328 PUJIANTO SUBAGYO
B
76.95
72
80 75
1328 PUJIANTO SUBAGYO
B
76.95
72
80 75
1328 PUJIANTO SUBAGYO
B
76.95
72
80 75

Page 42

Latihan 18

41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
74
75
76
77
78
79
80

A
B

1343 ASNAWI RANGKUTI

1343 ASNAWI RANGKUTI
1343 ASNAWI RANGKUTI
1343 ASNAWI RANGKUTI
1345 THOMAS YUDHIYANTO
1345 THOMAS YUDHIYANTO
1345 THOMAS YUDHIYANTO
1345 THOMAS YUDHIYANTO
1340 SINUR HARTONO
1340 SINUR HARTONO
1340 SINUR HARTONO
1340 SINUR HARTONO
1339 SAPTO RAHARJO
1339 SAPTO RAHARJO
1339 SAPTO RAHARJO
1339 SAPTO RAHARJO
1334 MUSDALIFAH
1334 MUSDALIFAH
1334 MUSDALIFAH
1334 MUSDALIFAH
1329 KRISTINA SARI
1329 KRISTINA SARI
1329 KRISTINA SARI
1329 KRISTINA SARI
1331 HADI SATMOKO
1331 HADI SATMOKO
1331 HADI SATMOKO
1331 HADI SATMOKO
1346 DANIK SETYOWATI
1346 DANIK SETYOWATI
1346 DANIK SETYOWATI
1346 DANIK SETYOWATI
1342 SUSANAWATI RAHAYU
1342 SUSANAWATI RAHAYU
1342 SUSANAWATI RAHAYU
1342 SUSANAWATI RAHAYU
1332 DWI AMBARSARI
1332 DWI AMBARSARI
1332 DWI AMBARSARI
1332 DWI AMBARSARI
Rekapitulasi Nilai:
Jumlah %
20
25%
24
30%

B
B
B
B
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
C
D
D
D
D
D
D
D
D

78.85
78.85
78.85
78.85
64.35
64.35
64.35
64.35
57.15
57.15
57.15
57.15
61.55
61.55
61.55
61.55
59.95
59.95
59.95
59.95
59.00
59.00
59.00
59.00
58.45
58.45
58.45
58.45
61.20
61.20
61.20
61.20
54.25
54.25
54.25
54.25
52.35
52.35
52.35
52.35

73
73
73
73
53
53
53
53
45
45
45
45
47
47
47
47
47
47
47
47
58
58
58
58
48
48
48
48
60
60
60
60
45
45
45
45
52
52
52
52

73
73
73
73
63
63
63
63
55
55
55
55
63
63
63
63
57
57
57
57
48
48
48
48
55
55
55
55
52
52
52
52
42
42
42
42
57
57
57
57

95
95
95
95
75
75
75
75
74
74
74
74
76
76
76
76
80
80
80
80
73
73
73
73
73
73
73
73
63
63
63
63
77
77
77
77
35
35
35
35

Page 42

Latihan 18

C
D
E

28
8
0
80

35%
10%
0%
100%

Page 42

Latihan 18

NSI YKPN

R AKUNTANSI I
MIK 2000/2001
TUGAS
90
90
90
90
70
70
70
70
95
95
95
95
80
80
80
80
90
90
90
90
75
75
75
75
95
95
95
95
75
75
75
75
85
85
85
85
75
75
75
75

0E
40 D
55 C
HADIR 65 B
100 80 A
100
100
100
83
83
83
83
95
95
95
95
100
100
100
100
100
100
100
100
83
83
83
83
91
91
91
91
100
100
100
100
96
96
96
96
100
100
100
100

Page 42

Latihan 18

85
85
85
85
75
75
75
75
69
69
69
69
75
75
75
75
68
68
68
68
68
68
68
68
75
75
75
75
80
80
80
80
75
75
75
75
50
50
50
50

100
100
100
100
100
100
100
100
83
83
83
83
83
83
83
83
95
95
95
95
83
83
83
83
79
79
79
79
91
91
91
91
95
95
95
95
79
79
79
79

Page 42

Latihan 18

Page 42

Latihan 18

Harga Perolehan Mesin (cost)

Nilai Residu (salvage)
Umur ekonomis (life)

100000000
10000000
5 tahun

Tabel Depresiasi Mesin - Metode Garis Lurus (fungsi SLN)

Tahun ke (period)
Depresiasi
Akumulasi Depr
1
2
3
4
5

Rp18,000,000.00
18,000,000.00
18,000,000.00
18,000,000.00
18,000,000.00

Rp18,000,000.00
36,000,000.00
54,000,000.00
72,000,000.00
90,000,000.00

Tabel Depresiasi Mesin - Metode Jumlah Angka Tahun (fungsi SYD)

Tahun ke (period)
Depresiasi
Akumulasi Depr
1
2
3
4
5

Rp30,000,000.00
24,000,000.00
18,000,000.00
12,000,000.00
6,000,000.00

Rp30,000,000.00
54,000,000.00
72,000,000.00
84,000,000.00
90,000,000.00

Tabel Depresiasi Mesin - Metode Saldo Menurun Ganda (DDB)

Tahun ke (period)
Depresiasi
Akumulasi Depr
1
2
3
4
5

Harga Perolehan Mesin (cost)

Nilai Residu (salvage)
Umur ekonomis (life)

Rp40,000,000.00
24,000,000.00
14,400,000.00
8,640,000.00
2,960,000.00

Rp40,000,000.00
64,000,000.00
78,400,000.00
87,040,000.00
90,000,000.00

500000000
100000000
10 tahun

Tabel Depresiasi Mesin - Metode Garis Lurus (fungsi SLN)

Tahun ke (period)
Depresiasi
Akumulasi Depr
1
2
3

Rp40,000,000.00
Rp40,000,000.00
Rp40,000,000.00

Rp40,000,000.00
Rp80,000,000.00
Rp120,000,000.00

Page 44

Latihan 18

4
5
6
7
8
9
10

Rp40,000,000.00
Rp40,000,000.00
Rp40,000,000.00
Rp40,000,000.00
Rp40,000,000.00
Rp40,000,000.00
Rp40,000,000.00

Rp160,000,000.00
Rp200,000,000.00
Rp240,000,000.00
Rp280,000,000.00
Rp320,000,000.00
Rp360,000,000.00
Rp400,000,000.00

Tabel Depresiasi Mesin - Metode Jumlah Angka Tahun (fungsi SYD)

Tahun ke (period)
Depresiasi
Akumulasi Depr
1
2
3
4
5
6
7
8
9
10

Rp72,727,272.73
Rp65,454,545.45
Rp58,181,818.18
Rp50,909,090.91
Rp43,636,363.64
Rp36,363,636.36
Rp29,090,909.09
Rp21,818,181.82
Rp14,545,454.55
Rp7,272,727.27

Rp72,727,272.73
138,181,818.18
196,363,636.36
247,272,727.27
290,909,090.91
327,272,727.27
356,363,636.36
378,181,818.18
392,727,272.73
400,000,000.00

Tabel Depresiasi Mesin - Metode Saldo Menurun Ganda (DDB)

Tahun ke (period)
Depresiasi
Akumulasi Depr
1
2
3
4
5
6
7
8
9
10

Rp100,000,000.00
Rp80,000,000.00
Rp64,000,000.00
Rp51,200,000.00
Rp40,960,000.00
Rp32,768,000.00
Rp26,214,400.00
Rp4,857,600.00
Rp0.00
Rp0.00

Rp100,000,000.00
180,000,000.00
244,000,000.00
295,200,000.00
336,160,000.00
368,928,000.00
395,142,400.00
400,000,000.00
400,000,000.00
400,000,000.00

Page 44

Latihan 18

Garis Lurus (fungsi SLN)

Nilai Buku
100000000
Rp82,000,000.00
64,000,000.00
46,000,000.00
28,000,000.00
10,000,000.00

h Angka Tahun (fungsi SYD)

Nilai Buku
100000000
Rp70,000,000.00
46,000,000.00
28,000,000.00
16,000,000.00
10,000,000.00

do Menurun Ganda (DDB)

Nilai Buku
100000000
Rp60,000,000.00
36,000,000.00
21,600,000.00
12,960,000.00
10,000,000.00

Garis Lurus (fungsi SLN)

Nilai Buku
500000000
Rp460,000,000.00
Rp420,000,000.00
Rp380,000,000.00

Page 44

Latihan 18

Rp340,000,000.00
Rp300,000,000.00
Rp260,000,000.00
Rp220,000,000.00
Rp180,000,000.00
Rp140,000,000.00
Rp100,000,000.00

h Angka Tahun (fungsi SYD)

Nilai Buku
500000000
Rp427,272,727.27
Rp361,818,181.82
Rp303,636,363.64
Rp252,727,272.73
Rp209,090,909.09
Rp172,727,272.73
Rp143,636,363.64
Rp121,818,181.82
Rp107,272,727.27
Rp100,000,000.00

do Menurun Ganda (DDB)

Nilai Buku
500000000
Rp400,000,000.00
Rp320,000,000.00
Rp256,000,000.00
Rp204,800,000.00
Rp163,840,000.00
Rp131,072,000.00
Rp104,857,600.00
Rp100,000,000.00
Rp100,000,000.00
Rp100,000,000.00

Page 44

Latihan 18

Period
(n)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25

1%
1.010000
1.020100
1.030301
1.040604
1.051010
1.061520
1.072135
1.082857
1.093685
1.104622
1.115668
1.126825
1.138093
1.149474
1.160969
1.172579
1.184304
1.196147
1.208109
1.220190
1.232392
1.244716
1.257163
1.269735
1.282432

2%
1.020000
1.040400
1.061208
1.082432
1.104081
1.126162
1.148686
1.171659
1.195093
1.218994
1.243374
1.268242
1.293607
1.319479
1.345868
1.372786
1.400241
1.428246
1.456811
1.485947
1.515666
1.545980
1.576899
1.608437
1.640606

TABEL FUTURE OF A SINGLE SUM Rumus

Interest (I)
3%
4%
5%
6%
1.030000 1.040000 1.050000 1.060000
1.060900 1.081600 1.102500 1.123600
1.092727 1.124864 1.157625 1.191016
1.125509 1.169859 1.215506 1.262477
1.159274 1.216653 1.276282 1.338226
1.194052 1.265319 1.340096 1.418519
1.229874 1.315932 1.407100 1.503630
1.266770 1.368569 1.477455 1.593848
1.304773 1.423312 1.551328 1.689479
1.343916 1.480244 1.628895 1.790848
1.384234 1.539454 1.710339 1.898299
1.425761 1.601032 1.795856 2.012196
1.468534 1.665074 1.885649 2.132928
1.512590 1.731676 1.979932 2.260904
1.557967 1.800944 2.078928 2.396558
1.604706 1.872981 2.182875 2.540352
1.652848 1.947900 2.292018 2.692773
1.702433 2.025817 2.406619 2.854339
1.753506 2.106849 2.526950 3.025600
1.806111 2.191123 2.653298 3.207135
1.860295 2.278768 2.785963 3.399564
1.916103 2.369919 2.925261 3.603537
1.973587 2.464716 3.071524 3.819750
2.032794 2.563304 3.225100 4.048935
2.093778 2.665836 3.386355 4.291871

= (1+I)
7%
1.070000
1.144900
1.225043
1.310796
1.402552
1.500730
1.605781
1.718186
1.838459
1.967151
2.104852
2.252192
2.409845
2.578534
2.759032
2.952164
3.158815
3.379932
3.616528
3.869684
4.140562
4.430402
4.740530
5.072367
5.427433

8%
1.080000
1.166400
1.259712
1.360489
1.469328
1.586874
1.713824
1.850930
1.999005
2.158925
2.331639
2.518170
2.719624
2.937194
3.172169
3.425943
3.700018
3.996019
4.315701
4.660957
5.033834
5.436540
5.871464
6.341181
6.848475

9%
1.090000
1.188100
1.295029
1.411582
1.538624
1.677100
1.828039
1.992563
2.171893
2.367364
2.580426
2.812665
3.065805
3.341727
3.642482
3.970306
4.327633
4.717120
5.141661
5.604411
6.108808
6.658600
7.257874
7.911083
8.623081

Page 51

Latihan 18

26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50

1.295256
1.308209
1.321291
1.334504
1.347849
1.361327
1.374941
1.388690
1.402577
1.416603
1.430769
1.445076
1.459527
1.474123
1.488864
1.503752
1.518790
1.533978
1.549318
1.564811
1.580459
1.596263
1.612226
1.628348
1.644632

1.673418
1.706886
1.741024
1.775845
1.811362
1.847589
1.884541
1.922231
1.960676
1.999890
2.039887
2.080685
2.122299
2.164745
2.208040
2.252200
2.297244
2.343189
2.390053
2.437854
2.486611
2.536344
2.587070
2.638812
2.691588

2.156591
2.221289
2.287928
2.356566
2.427262
2.500080
2.575083
2.652335
2.731905
2.813862
2.898278
2.985227
3.074783
3.167027
3.262038
3.359899
3.460696
3.564517
3.671452
3.781596
3.895044
4.011895
4.132252
4.256219
4.383906

2.772470 3.555673 4.549383 5.807353

2.883369 3.733456 4.822346 6.213868
2.998703 3.920129 5.111687 6.648838
3.118651 4.116136 5.418388 7.114257
3.243398 4.321942 5.743491 7.612255
3.373133 4.538039 6.088101 8.145113
3.508059 4.764941 6.453387 8.715271
3.648381 5.003189 6.840590 9.325340
3.794316 5.253348 7.251025 9.978114
3.946089 5.516015 7.686087 10.676581
4.103933 5.791816 8.147252 11.423942
4.268090 6.081407 8.636087 12.223618
4.438813 6.385477 9.154252 13.079271
4.616366 6.704751 9.703507 13.994820
4.801021 7.039989 10.285718 14.974458
4.993061 7.391988 10.902861 16.022670
5.192784 7.761588 11.557033 17.144257
5.400495 8.149667 12.250455 18.344355
5.616515 8.557150 12.985482 19.628460
5.841176 8.985008 13.764611 21.002452
6.074823 9.434258 14.590487 22.472623
6.317816 9.905971 15.465917 24.045707
6.570528 10.401270 16.393872 25.728907
6.833349 10.921333 17.377504 27.529930
7.106683 11.467400 18.420154 29.457025

7.396353
7.988061
8.627106
9.317275
10.062657
10.867669
11.737083
12.676050
13.690134
14.785344
15.968172
17.245626
18.625276
20.115298
21.724521
23.462483
25.339482
27.366640
29.555972
31.920449
34.474085
37.232012
40.210573
43.427419
46.901613

9.399158
10.245082
11.167140
12.172182
13.267678
14.461770
15.763329
17.182028
18.728411
20.413968
22.251225
24.253835
26.436680
28.815982
31.409420
34.236268
37.317532
40.676110
44.336960
48.327286
52.676742
57.417649
62.585237
68.217908
74.357520

TABEL PRESENT VALUE OF A SINGLE SUM Rumus = (1+I)-

Page 52

Latihan 18

Period
(n)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26

1%
0.99010
0.98030
0.97059
0.96098
0.95147
0.94205
0.93272
0.92348
0.91434
0.90529
0.89632
0.88745
0.87866
0.86996
0.86135
0.85282
0.84438
0.83602
0.82774
0.81954
0.81143
0.80340
0.79544
0.78757
0.77977
0.77205

2%
0.98039
0.96117
0.94232
0.92385
0.90573
0.88797
0.87056
0.85349
0.83676
0.82035
0.80426
0.78849
0.77303
0.75788
0.74301
0.72845
0.71416
0.70016
0.68643
0.67297
0.65978
0.64684
0.63416
0.62172
0.60953
0.59758

3%
0.97087
0.94260
0.91514
0.88849
0.86261
0.83748
0.81309
0.78941
0.76642
0.74409
0.72242
0.70138
0.68095
0.66112
0.64186
0.62317
0.60502
0.58739
0.57029
0.55368
0.53755
0.52189
0.50669
0.49193
0.47761
0.46369

4%
0.96154
0.92456
0.88900
0.85480
0.82193
0.79031
0.75992
0.73069
0.70259
0.67556
0.64958
0.62460
0.60057
0.57748
0.55526
0.53391
0.51337
0.49363
0.47464
0.45639
0.43883
0.42196
0.40573
0.39012
0.37512
0.36069

Interest (I)
5%
6%
0.95238
0.94340
0.90703
0.89000
0.86384
0.83962
0.82270
0.79209
0.78353
0.74726
0.74622
0.70496
0.71068
0.66506
0.67684
0.62741
0.64461
0.59190
0.61391
0.55839
0.58468
0.52679
0.55684
0.49697
0.53032
0.46884
0.50507
0.44230
0.48102
0.41727
0.45811
0.39365
0.43630
0.37136
0.41552
0.35034
0.39573
0.33051
0.37689
0.31180
0.35894
0.29416
0.34185
0.27751
0.32557
0.26180
0.31007
0.24698
0.29530
0.23300
0.28124
0.21981

7%
0.93458
0.87344
0.81630
0.76290
0.71299
0.66634
0.62275
0.58201
0.54393
0.50835
0.47509
0.44401
0.41496
0.38782
0.36245
0.33873
0.31657
0.29586
0.27651
0.25842
0.24151
0.22571
0.21095
0.19715
0.18425
0.17220

8%
0.92593
0.85734
0.79383
0.73503
0.68058
0.63017
0.58349
0.54027
0.50025
0.46319
0.42888
0.39711
0.36770
0.34046
0.31524
0.29189
0.27027
0.25025
0.23171
0.21455
0.19866
0.18394
0.17032
0.15770
0.14602
0.13520

9%
0.91743
0.84168
0.77218
0.70843
0.64993
0.59627
0.54703
0.50187
0.46043
0.42241
0.38753
0.35553
0.32618
0.29925
0.27454
0.25187
0.23107
0.21199
0.19449
0.17843
0.16370
0.15018
0.13778
0.12640
0.11597
0.10639

Page 51

Latihan 18

27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50

Period

0.76440
0.75684
0.74934
0.74192
0.73458
0.72730
0.72010
0.71297
0.70591
0.69892
0.69200
0.68515
0.67837
0.67165
0.66500
0.65842
0.65190
0.64545
0.63905
0.63273
0.62646
0.62026
0.61412
0.60804

0.58586
0.57437
0.56311
0.55207
0.54125
0.53063
0.52023
0.51003
0.50003
0.49022
0.48061
0.47119
0.46195
0.45289
0.44401
0.43530
0.42677
0.41840
0.41020
0.40215
0.39427
0.38654
0.37896
0.37153

0.45019
0.43708
0.42435
0.41199
0.39999
0.38834
0.37703
0.36604
0.35538
0.34503
0.33498
0.32523
0.31575
0.30656
0.29763
0.28896
0.28054
0.27237
0.26444
0.25674
0.24926
0.24200
0.23495
0.22811

0.34682
0.33348
0.32065
0.30832
0.29646
0.28506
0.27409
0.26355
0.25342
0.24367
0.23430
0.22529
0.21662
0.20829
0.20028
0.19257
0.18517
0.17805
0.17120
0.16461
0.15828
0.15219
0.14634
0.14071

0.26785
0.25509
0.24295
0.23138
0.22036
0.20987
0.19987
0.19035
0.18129
0.17266
0.16444
0.15661
0.14915
0.14205
0.13528
0.12884
0.12270
0.11686
0.11130
0.10600
0.10095
0.09614
0.09156
0.08720

0.20737
0.19563
0.18456
0.17411
0.16425
0.15496
0.14619
0.13791
0.13011
0.12274
0.11579
0.10924
0.10306
0.09722
0.09172
0.08653
0.08163
0.07701
0.07265
0.06854
0.06466
0.06100
0.05755
0.05429

0.16093
0.15040
0.14056
0.13137
0.12277
0.11474
0.10723
0.10022
0.09366
0.08754
0.08181
0.07646
0.07146
0.06678
0.06241
0.05833
0.05451
0.05095
0.04761
0.04450
0.04159
0.03887
0.03632
0.03395

0.12519
0.11591
0.10733
0.09938
0.09202
0.08520
0.07889
0.07305
0.06763
0.06262
0.05799
0.05369
0.04971
0.04603
0.04262
0.03946
0.03654
0.03383
0.03133
0.02901
0.02686
0.02487
0.02303
0.02132

0.09761
0.08955
0.08215
0.07537
0.06915
0.06344
0.05820
0.05339
0.04899
0.04494
0.04123
0.03783
0.03470
0.03184
0.02921
0.02680
0.02458
0.02255
0.02069
0.01898
0.01742
0.01598
0.01466
0.01345

TABEL FUTURE AMOUNT OF AN ORDINARY ANNUITY Rumus =((1+I)-1)/I

Interest (I)

Page 52

Latihan 18

(n)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27

1%
1.00000
2.01000
3.03010
4.06040
5.10101
6.15202
7.21354
8.28567
9.36853
10.46221
11.56683
12.68250
13.80933
14.94742
16.09690
17.25786
18.43044
19.61475
20.81090
22.01900
23.23919
24.47159
25.71630
26.97346
28.24320
29.52563
30.82089

2%
1.00000
2.02000
3.06040
4.12161
5.20404
6.30812
7.43428
8.58297
9.75463
10.94972
12.16872
13.41209
14.68033
15.97394
17.29342
18.63929
20.01207
21.41231
22.84056
24.29737
25.78332
27.29898
28.84496
30.42186
32.03030
33.67091
35.34432

3%
1.00000
2.03000
3.09090
4.18363
5.30914
6.46841
7.66246
8.89234
10.15911
11.46388
12.80780
14.19203
15.61779
17.08632
18.59891
20.15688
21.76159
23.41444
25.11687
26.87037
28.67649
30.53678
32.45288
34.42647
36.45926
38.55304
40.70963

4%
1.00000
2.04000
3.12160
4.24646
5.41632
6.63298
7.89829
9.21423
10.58280
12.00611
13.48635
15.02581
16.62684
18.29191
20.02359
21.82453
23.69751
25.64541
27.67123
29.77808
31.96920
34.24797
36.61789
39.08260
41.64591
44.31174
47.08421

5%
1.00000
2.05000
3.15250
4.31013
5.52563
6.80191
8.14201
9.54911
11.02656
12.57789
14.20679
15.91713
17.71298
19.59863
21.57856
23.65749
25.84037
28.13238
30.53900
33.06595
35.71925
38.50521
41.43048
44.50200
47.72710
51.11345
54.66913

6%
1.00000
2.06000
3.18360
4.37462
5.63709
6.97532
8.39384
9.89747
11.49132
13.18079
14.97164
16.86994
18.88214
21.01507
23.27597
25.67253
28.21288
30.90565
33.75999
36.78559
39.99273
43.39229
46.99583
50.81558
54.86451
59.15638
63.70577

7%
1.00000
2.07000
3.21490
4.43994
5.75074
7.15329
8.65402
10.25980
11.97799
13.81645
15.78360
17.88845
20.14064
22.55049
25.12902
27.88805
30.84022
33.99903
37.37896
40.99549
44.86518
49.00574
53.43614
58.17667
63.24904
68.67647
74.48382

8%
9%
1.00000
1.00000
2.08000
2.09000
3.24640
3.27810
4.50611
4.57313
5.86660
5.98471
7.33593
7.52333
8.92280
9.20043
10.63663 11.02847
12.48756 13.02104
14.48656 15.19293
16.64549 17.56029
18.97713 20.14072
21.49530 22.95338
24.21492 26.01919
27.15211 29.36092
30.32428 33.00340
33.75023 36.97370
37.45024 41.30134
41.44626 46.01846
45.76196 51.16012
50.42292 56.76453
55.45676 62.87334
60.89330 69.53194
66.76476 76.78981
73.10594 84.70090
79.95442 93.32398
87.35077 102.72313

Page 51

Latihan 18

28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50

Period
(n)

32.12910
33.45039
34.78489
36.13274
37.49407
38.86901
40.25770
41.66028
43.07688
44.50765
45.95272
47.41225
48.88637
50.37524
51.87899
53.39778
54.93176
56.48107
58.04589
59.62634
61.22261
62.83483
64.46318

1%

37.05121
38.79223
40.56808
42.37944
44.22703
46.11157
48.03380
49.99448
51.99437
54.03425
56.11494
58.23724
60.40198
62.61002
64.86222
67.15947
69.50266
71.89271
74.33056
76.81718
79.35352
81.94059
84.57940

42.93092
45.21885
47.57542
50.00268
52.50276
55.07784
57.73018
60.46208
63.27594
66.17422
69.15945
72.23423
75.40126
78.66330
82.02320
85.48389
89.04841
92.71986
96.50146
100.39650
104.40840
108.54065
112.79687

49.96758
52.96629
56.08494
59.32834
62.70147
66.20953
69.85791
73.65222
77.59831
81.70225
85.97034
90.40915
95.02552
99.82654
104.81960
110.01238
115.41288
121.02939
126.87057
132.94539
139.26321
145.83373
152.66708

58.40258
62.32271
66.43885
70.76079
75.29883
80.06377
85.06696
90.32031
95.83632
101.62814
107.70955
114.09502
120.79977
127.83976
135.23175
142.99334
151.14301
159.70016
168.68516
178.11942
188.02539
198.42666
209.34800

68.52811
73.63980
79.05819
84.80168
90.88978
97.34316
104.18375
111.43478
119.12087
127.26812
135.90421
145.05846
154.76197
165.04768
175.95054
187.50758
199.75803
212.74351
226.50812
241.09861
256.56453
272.95840
290.33590

80.69769
87.34653
94.46079
102.07304
110.21815
118.93343
128.25876
138.23688
148.91346
160.33740
172.56102
185.64029
199.63511
214.60957
230.63224
247.77650
266.12085
285.74931
306.75176
329.22439
353.27009
378.99900
406.52893

95.33883
103.96594
113.28321
123.34587
134.21354
145.95062
158.62667
172.31680
187.10215
203.07032
220.31595
238.94122
259.05652
280.78104
304.24352
329.58301
356.94965
386.50562
418.42607
452.90015
490.13216
530.34274
573.77016

TABEL PRESENT AMOUNT OF AN ORDINARY ANNUITY Rumus =(1-(1+I)-)/I

Interest (I)
2%
3%
4%
5%
6%
7%
8%

112.96822
124.13536
136.30754
149.57522
164.03699
179.80032
196.98234
215.71075
236.12472
258.37595
282.62978
309.06646
337.88245
369.29187
403.52813
440.84566
481.52177
525.85873
574.18602
626.86276
684.28041
746.86565
815.08356

9%

Page 52

Latihan 18

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28

0.99010
1.97040
2.94099
3.90197
4.85343
5.79548
6.72819
7.65168
8.56602
9.47130
10.36763
11.25508
12.13374
13.00370
13.86505
14.71787
15.56225
16.39827
17.22601
18.04555
18.85698
19.66038
20.45582
21.24339
22.02316
22.79520
23.55961
24.31644

0.98039
1.94156
2.88388
3.80773
4.71346
5.60143
6.47199
7.32548
8.16224
8.98259
9.78685
10.57534
11.34837
12.10625
12.84926
13.57771
14.29187
14.99203
15.67846
16.35143
17.01121
17.65805
18.29220
18.91393
19.52346
20.12104
20.70690
21.28127

0.97087
1.91347
2.82861
3.71710
4.57971
5.41719
6.23028
7.01969
7.78611
8.53020
9.25262
9.95400
10.63496
11.29607
11.93794
12.56110
13.16612
13.75351
14.32380
14.87747
15.41502
15.93692
16.44361
16.93554
17.41315
17.87684
18.32703
18.76411

0.96154
1.88609
2.77509
3.62990
4.45182
5.24214
6.00205
6.73274
7.43533
8.11090
8.76048
9.38507
9.98565
10.56312
11.11839
11.65230
12.16567
12.65930
13.13394
13.59033
14.02916
14.45112
14.85684
15.24696
15.62208
15.98277
16.32959
16.66306

0.95238
1.85941
2.72325
3.54595
4.32948
5.07569
5.78637
6.46321
7.10782
7.72173
8.30641
8.86325
9.39357
9.89864
10.37966
10.83777
11.27407
11.68959
12.08532
12.46221
12.82115
13.16300
13.48857
13.79864
14.09394
14.37519
14.64303
14.89813

0.94340
1.83339
2.67301
3.46511
4.21236
4.91732
5.58238
6.20979
6.80169
7.36009
7.88687
8.38384
8.85268
9.29498
9.71225
10.10590
10.47726
10.82760
11.15812
11.46992
11.76408
12.04158
12.30338
12.55036
12.78336
13.00317
13.21053
13.40616

0.93458
1.80802
2.62432
3.38721
4.10020
4.76654
5.38929
5.97130
6.51523
7.02358
7.49867
7.94269
8.35765
8.74547
9.10791
9.44665
9.76322
10.05909
10.33560
10.59401
10.83553
11.06124
11.27219
11.46933
11.65358
11.82578
11.98671
12.13711

0.92593
1.78326
2.57710
3.31213
3.99271
4.62288
5.20637
5.74664
6.24689
6.71008
7.13896
7.53608
7.90378
8.24424
8.55948
8.85137
9.12164
9.37189
9.60360
9.81815
10.01680
10.20074
10.37106
10.52876
10.67478
10.80998
10.93516
11.05108

0.91743
1.75911
2.53129
3.23972
3.88965
4.48592
5.03295
5.53482
5.99525
6.41766
6.80519
7.16073
7.48690
7.78615
8.06069
8.31256
8.54363
8.75563
8.95011
9.12855
9.29224
9.44243
9.58021
9.70661
9.82258
9.92897
10.02658
10.11613

Page 51

Latihan 18

29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50

25.06579
25.80771
26.54229
27.26959
27.98969
28.70267
29.40858
30.10751
30.79951
31.48466
32.16303
32.83469
33.49969
34.15811
34.81001
35.45545
36.09451
36.72724
37.35370
37.97396
38.58808
39.19612

21.84438
22.39646
22.93770
23.46833
23.98856
24.49859
24.99862
25.48884
25.96945
26.44064
26.90259
27.35548
27.79949
28.23479
28.66156
29.07996
29.49016
29.89231
30.28658
30.67312
31.05208
31.42361

19.18845
19.60044
20.00043
20.38877
20.76579
21.13184
21.48722
21.83225
22.16724
22.49246
22.80822
23.11477
23.41240
23.70136
23.98190
24.25427
24.51871
24.77545
25.02471
25.26671
25.50166
25.72976

16.98371
17.29203
17.58849
17.87355
18.14765
18.41120
18.66461
18.90828
19.14258
19.36786
19.58448
19.79277
19.99305
20.18563
20.37079
20.54884
20.72004
20.88465
21.04294
21.19513
21.34147
21.48218

15.14107
15.37245
15.59281
15.80268
16.00255
16.19290
16.37419
16.54685
16.71129
16.86789
17.01704
17.15909
17.29437
17.42321
17.54591
17.66277
17.77407
17.88007
17.98102
18.07716
18.16872
18.25593

13.59072
13.76483
13.92909
14.08404
14.23023
14.36814
14.49825
14.62099
14.73678
14.84602
14.94907
15.04630
15.13802
15.22454
15.30617
15.38318
15.45583
15.52437
15.58903
15.65003
15.70757
15.76186

12.27767
12.40904
12.53181
12.64656
12.75379
12.85401
12.94767
13.03521
13.11702
13.19347
13.26493
13.33171
13.39412
13.45245
13.50696
13.55791
13.60552
13.65002
13.69161
13.73047
13.76680
13.80075

11.15841
11.25778
11.34980
11.43500
11.51389
11.58693
11.65457
11.71719
11.77518
11.82887
11.87858
11.92461
11.96723
12.00670
12.04324
12.07707
12.10840
12.13741
12.16427
12.18914
12.21216
12.23348

10.19828
10.27365
10.34280
10.40624
10.46444
10.51784
10.56682
10.61176
10.65299
10.69082
10.72552
10.75736
10.78657
10.81337
10.83795
10.86051
10.88120
10.90018
10.91760
10.93358
10.94823
10.96168

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Latihan 18

10%
1.100000
1.210000
1.331000
1.464100
1.610510
1.771561
1.948717
2.143589
2.357948
2.593742
2.853117
3.138428
3.452271
3.797498
4.177248
4.594973
5.054470
5.559917
6.115909
6.727500
7.400250
8.140275
8.954302
9.849733
10.834706

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Latihan 18

11.918177
13.109994
14.420994
15.863093
17.449402
19.194342
21.113777
23.225154
25.547670
28.102437
30.912681
34.003949
37.404343
41.144778
45.259256
49.785181
54.763699
60.240069
66.264076
72.890484
80.179532
88.197485
97.017234
106.718957
117.390853

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Latihan 18

10%
0.90909
0.82645
0.75131
0.68301
0.62092
0.56447
0.51316
0.46651
0.42410
0.38554
0.35049
0.31863
0.28966
0.26333
0.23939
0.21763
0.19784
0.17986
0.16351
0.14864
0.13513
0.12285
0.11168
0.10153
0.09230
0.08391

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Latihan 18

0.07628
0.06934
0.06304
0.05731
0.05210
0.04736
0.04306
0.03914
0.03558
0.03235
0.02941
0.02673
0.02430
0.02209
0.02009
0.01826
0.01660
0.01509
0.01372
0.01247
0.01134
0.01031
0.00937
0.00852

+I)-1)/I

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Latihan 18

10%
1.00000
2.10000
3.31000
4.64100
6.10510
7.71561
9.48717
11.43589
13.57948
15.93742
18.53117
21.38428
24.52271
27.97498
31.77248
35.94973
40.54470
45.59917
51.15909
57.27500
64.00250
71.40275
79.54302
88.49733
98.34706
109.18177
121.09994

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Latihan 18

134.20994
148.63093
164.49402
181.94342
201.13777
222.25154
245.47670
271.02437
299.12681
330.03949
364.04343
401.44778
442.59256
487.85181
537.63699
592.40069
652.64076
718.90484
791.79532
871.97485
960.17234
1057.18957
1163.90853

(1+I)-)/I
10%

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Latihan 18

0.90909
1.73554
2.48685
3.16987
3.79079
4.35526
4.86842
5.33493
5.75902
6.14457
6.49506
6.81369
7.10336
7.36669
7.60608
7.82371
8.02155
8.20141
8.36492
8.51356
8.64869
8.77154
8.88322
8.98474
9.07704
9.16095
9.23722
9.30657

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Latihan 18

9.36961
9.42691
9.47901
9.52638
9.56943
9.60857
9.64416
9.67651
9.70592
9.73265
9.75696
9.77905
9.79914
9.81740
9.83400
9.84909
9.86281
9.87528
9.88662
9.89693
9.90630
9.91481

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Latihan 18

ANALISIS INVESTASI AKTIVA TETAP

Keterangan
Investasi Mula-mula
Bunga Per Tahun
Jangka Waktu Investasi (tahun)
Penerimaan kas tahun ke

Nilai sekarang penerimaan kas

Nilai bersih investasi sekarang
Dipertimbangkan (Ditolak)
ANALISIS INVESTASI AKTIVA TETAP
Keterangan
Investasi Mula-mula
Bunga Per Tahun
Jangka Waktu Investasi (tahun)
Penerimaan kas tahun ke

Nilai sekarang penerimaan kas

Alternatif I
Rp5,000,000,000
10%
6
1
Rp1,500,000,000
2
1,500,000,000.00
3
1,500,000,000.00
4
1,500,000,000.00
5
1,500,000,000.00
6
1,500,000,000.00
Rp6,532,891,049.19
1,532,891,049
Dipertimbangkan

Alternatif II
Rp5,000,000,000
10%
5
Rp1,800,000,000
1,700,000,000.00
1,600,000,000.00
1,500,000,000.00
1,400,000,000.00

Alternatif I
Rp5,000,000,000.00
20%
6
1
Rp1,500,000,000
2
1,500,000,000.00
3
1,500,000,000.00
4
1,500,000,000.00
5
1,500,000,000.00
6
1,500,000,000.00
Rp4,988,265,174.90

Alternatif II
Rp5,000,000,000.00
19%
5
Rp1,800,000,000
1,700,000,000.00
1,600,000,000.00
1,500,000,000.00
1,400,000,000.00

Rp6,137,236,030.82
1,137,236,031
Dipertimbangkan

Rp4,997,222,783.19

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Latihan 18

Nilai bersih investasi sekarang

Dipertimbangkan (Ditolak)
ANALISIS INVESTASI AKTIVA TETAP
Keterangan
Investasi Mula-mula
Bunga Per Tahun
Jangka Waktu Investasi (tahun)
Penerimaan kas tahun ke

Nilai sekarang penerimaan kas

Nilai bersih investasi sekarang
Dipertimbangkan (Ditolak)

-11,734,825
Ditolak

-2,777,217
Ditolak

Alternatif I
Rp7,500,000,000.00
10%
6
1
Rp1,500,000,000
2
1,500,000,000.00
3
1,500,000,000.00
4
1,500,000,000.00
5
1,500,000,000.00
6
1,500,000,000.00
Rp6,532,891,049.19
-967,108,951
Ditolak

Alternatif II
Rp6,500,000,000.00
10%
5
Rp1,800,000,000
1,700,000,000.00
1,600,000,000.00
1,500,000,000.00
1,400,000,000.00
Rp6,137,236,030.82
-362,763,969
Ditolak

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Latihan 18

Alternatif III
Rp5,000,000,000
10%
4
Rp2,000,000,000
1,850,000,000.00
1,700,000,000.00
1,550,000,000.00

Rp5,683,013,455.37
683,013,455
Dipertimbangkan

Alternatif III
Rp5,000,000,000.00
17%
4
Rp2,000,000,000
1,850,000,000.00
1,700,000,000.00
1,550,000,000.00

Rp4,949,439,299.50

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Latihan 18

-50,560,701
Ditolak

Alternatif III
Rp6,000,000,000.00
10%
4
Rp2,000,000,000
1,850,000,000.00
1,700,000,000.00
1,550,000,000.00

Rp5,683,013,455.37
-316,986,545
Ditolak

Page 54