SOAL 1

Harga jual per unit 80,000 Harga jual per unit

Jumlah terjual (unit) 4,000 5,000
Rata-rata diskon 15% 10,000
Total Pendapatan 272,000,000 15,000
20,000
Biaya produksi per unit 30,000 25,000
Biaya tetap 25,000,000 30,000
Total biaya 145,000,000 35,000
40,000
Laba 127,000,000 45,000
Marjin 46.69% 50,000
55,000
60,000
65,000
70,000
75,000
80,000
85,000
90,000
95,000
100,000
105,000
110,000
115,000
120,000
125,000
130,000
135,000
140,000
145,000
150,000
155,000
160,000
165,000
170,000
175,000
180,000
185,000
190,000
195,000
200,000
205,000
210,000
215,000
220,000
225,000
230,000
235,000
240,000
245,000
250,000
255,000
260,000
265,000
270,000
275,000
280,000
285,000
290,000
295,000
300,000
305,000
310,000
315,000
320,000
325,000
330,000
335,000
340,000
345,000
350,000
355,000
360,000
365,000
370,000
375,000
380,000
385,000
390,000
395,000
Jumlah terjual (unit) Rata-rata diskon Biaya produksi per unit Biaya tetap
100 1% 1,000 500,000
200 2% 2,000 1,000,000
300 3% 3,000 1,500,000
400 4% 4,000 2,000,000
500 5% 5,000 2,500,000
600 6% 6,000 3,000,000
700 7% 7,000 3,500,000
800 8% 8,000 4,000,000
900 9% 9,000 4,500,000
1,000 10% 10,000 5,000,000
1,100 11% 11,000 5,500,000
1,200 12% 12,000 6,000,000
1,300 13% 13,000 6,500,000
1,400 14% 14,000 7,000,000
1,500 15% 15,000 7,500,000
1,600 16% 16,000 8,000,000
1,700 17% 17,000 8,500,000
1,800 18% 18,000 9,000,000
1,900 19% 19,000 9,500,000
2,000 20% 20,000 10,000,000
2,100 21% 21,000 10,500,000
2,200 22% 22,000 11,000,000
2,300 23% 23,000 11,500,000
2,400 24% 24,000 12,000,000
2,500 25% 25,000 12,500,000
2,600 26% 26,000 13,000,000
2,700 27% 27,000 13,500,000
2,800 28% 28,000 14,000,000
2,900 29% 29,000 14,500,000
3,000 30% 30,000 15,000,000
3,100 31% 31,000 15,500,000
3,200 32% 32,000 16,000,000
3,300 33% 33,000 16,500,000
3,400 34% 34,000 17,000,000
3,500 35% 35,000 17,500,000
3,600 36% 36,000 18,000,000
3,700 37% 37,000 18,500,000
3,800 38% 38,000 19,000,000
3,900 39% 39,000 19,500,000
4,000 40% 40,000 20,000,000
4,100 41% 41,000 20,500,000
4,200 42% 42,000 21,000,000
4,300 43% 43,000 21,500,000
4,400 44% 44,000 22,000,000
4,500 45% 45,000 22,500,000
4,600 46% 46,000 23,000,000
4,700 47% 47,000 23,500,000
4,800 48% 48,000 24,000,000
4,900 49% 49,000 24,500,000
5,000 50% 50,000 25,000,000
5,100 51% 51,000 25,500,000
5,200 52% 52,000 26,000,000
5,300 53% 53,000 26,500,000
5,400 54% 54,000 27,000,000
5,500 55% 55,000 27,500,000
5,600 56% 56,000 28,000,000
5,700 57% 57,000 28,500,000
5,800 58% 58,000 29,000,000
5,900 59% 59,000 29,500,000
6,000 60% 60,000 30,000,000
6,100 61% 61,000 30,500,000
6,200 62% 62,000 31,000,000
6,300 63% 63,000 31,500,000
6,400 64% 64,000 32,000,000
6,500 65% 65,000 32,500,000
6,600 66% 66,000 33,000,000
6,700 67% 67,000 33,500,000
6,800 68% 68,000 34,000,000
6,900 69% 69,000 34,500,000
7,000 70% 70,000 35,000,000
7,100 71% 71,000 35,500,000
7,200 72% 72,000 36,000,000
7,300 73% 73,000 36,500,000
7,400 74% 74,000 37,000,000
7,500 75% 75,000 37,500,000
7,600 76% 76,000 38,000,000
7,700 77% 77,000 38,500,000
7,800 78% 78,000 39,000,000
7,900 79% 79,000 39,500,000
 SOAL 2
ANALISIS UMUR PIUTANG DAGANG
TANGGAL PERHITUNGAN PIUTANG 12/31/2009
NAMA SALDO TANGGAL LEWAT BELUM LEWAT HARI
TOP
DEBITUR PIUTANG TRANSAKSI HARI JT. TEMPO 1-30
10 HENDRA 17,500,000 05/12/2009 - 17,500,000 17,500,000
15 JONATHAN 1,500,000 05/12/2009 - 1,500,000 1,500,000
20 LUSI WIJAYA 3,500,000 25/11/2009 - 3,500,000 3,500,000
25 RINRIN 2,500,000 15/11/2009 - 2,500,000 2,500,000
30 A BISRI 3,000,000 15/10/2009 - 3,000,000 -
35 KRISTIANA 1,850,000 05/10/2009 - 1,850,000 -
40 LIANA 950,000 30/09/2009 - 950,000 -
45 EDUARD 650,000 14/09/2009 - 650,000 -
50 DEDI 4,900,000 10/09/2009 - 4,900,000 -
55 EVAYANTI 7,500,000 30/08/2009 - 7,500,000 -
60 DONNI 3,650,000 25/08/2009 - 3,650,000 -
65 SIANE 2,500,000 01/08/2009 - 2,500,000 -
JUMLAH 50,000,000 - 50,000,000 25,000,000

METODE I % CAD KERUGIAN DARI UMUR PIUTANG 2% 5%

CAD KERUGIAN 1,000,000 1,250,000
TOTAL CAD KERUGIAN

METODE II % DARI TOTAL PIUTANG 38% 12%

CAD KERUGIAN 19,000,000 6,000,000
TOTAL CAD KERUGIAN
 SALDO PIUTANG
500,000
LEWAT HARI TOP DEBITOR 550,000
31-60 61-90 >90 10 HENDRA 600,000
- - - 15 JONATHAN 650,000
- - - 20 LUSI WIJAYA 700,000
- - - 25 RINRIN 750,000
- - - 30 A BISRI 800,000
3,000,000 - - 35 KRISTIANA 850,000
1,850,000 - - 40 LIANA 900,000
950,000 - - 45 EDUARD 950,000
- 650,000 - 50 DEDI 1,000,000
- 4,900,000 - 55 EVAYANTI 1,050,000
- 7,500,000 - 60 DONNI 1,100,000
- 3,650,000 - 65 SIANE 1,150,000
- 2,500,000 - 1,200,000
5,800,000 19,200,000 - 1,250,000
1,300,000
7.50% 10% 15% 1,350,000
435,000 1,920,000 - 1,400,000
4,605,000 1,450,000
1,500,000
9.70% 13% 27% 1,550,000
4,850,000 6,500,000 13,650,000 1,600,000
50,000,000 1,650,000
1,700,000
1,750,000
1,800,000
1,850,000
1,900,000
1,950,000
2,000,000
2,050,000
2,100,000
2,150,000
2,200,000
2,250,000
2,300,000
2,350,000
2,400,000
2,450,000
2,500,000
2,550,000
2,600,000
2,650,000
2,700,000
2,750,000
2,800,000
2,850,000
2,900,000
2,950,000
3,000,000
3,050,000
3,100,000
3,150,000
3,200,000
3,250,000
3,300,000
3,350,000
3,400,000
3,450,000
3,500,000
3,550,000
3,600,000
3,650,000
3,700,000
3,750,000
3,800,000
3,850,000
3,900,000
3,950,000
4,000,000
4,050,000
4,100,000
4,150,000
4,200,000
4,250,000
4,300,000
4,350,000
4,400,000
4,450,000
4,500,000
4,550,000
4,600,000
4,650,000
4,700,000
4,750,000
4,800,000
4,850,000
4,900,000
4,950,000
5,000,000
5,050,000
5,100,000
5,150,000
5,200,000
5,250,000
5,300,000
5,350,000
5,400,000
5,450,000
5,500,000
5,550,000
5,600,000
5,650,000
5,700,000
5,750,000
5,800,000
5,850,000
5,900,000
5,950,000
6,000,000
6,050,000
6,100,000
6,150,000
6,200,000
6,250,000
6,300,000
6,350,000
6,400,000
6,450,000
6,500,000
6,550,000
6,600,000
6,650,000
6,700,000
6,750,000
6,800,000
6,850,000
6,900,000
6,950,000
7,000,000
7,050,000
7,100,000
7,150,000
7,200,000
7,250,000
7,300,000
7,350,000
7,400,000
7,450,000
7,500,000
7,550,000
7,600,000
7,650,000
7,700,000
7,750,000
7,800,000
7,850,000
7,900,000
7,950,000
8,000,000
8,050,000
8,100,000
8,150,000
8,200,000
8,250,000
8,300,000
8,350,000
8,400,000
8,450,000
8,500,000
8,550,000
8,600,000
8,650,000
8,700,000
8,750,000
8,800,000
8,850,000
8,900,000
8,950,000
9,000,000
9,050,000
9,100,000
9,150,000
9,200,000
9,250,000
9,300,000
9,350,000
 9,400,000
9,450,000
9,500,000
9,550,000
9,600,000
9,650,000
9,700,000
9,750,000
9,800,000
9,850,000
9,900,000
9,950,000
10,000,000
10,050,000
10,100,000
10,150,000
10,200,000
10,250,000
10,300,000
10,350,000
10,400,000
10,450,000
10,500,000
10,550,000
10,600,000
10,650,000
10,700,000
10,750,000
10,800,000
10,850,000
10,900,000
10,950,000
11,000,000
11,050,000
11,100,000
11,150,000
11,200,000
11,250,000
11,300,000
11,350,000
11,400,000
11,450,000
11,500,000
11,550,000
11,600,000
11,650,000
11,700,000
11,750,000
11,800,000
11,850,000
11,900,000
11,950,000
12,000,000
12,050,000
12,100,000
12,150,000
12,200,000
12,250,000
12,300,000
12,350,000
12,400,000
12,450,000
12,500,000
12,550,000
12,600,000
12,650,000
12,700,000
12,750,000
12,800,000
12,850,000
12,900,000
12,950,000
13,000,000
13,050,000
13,100,000
13,150,000
13,200,000
13,250,000
13,300,000
13,350,000
13,400,000
13,450,000
13,500,000
13,550,000
13,600,000
13,650,000
13,700,000
13,750,000
13,800,000
13,850,000
13,900,000
13,950,000
14,000,000
14,050,000
14,100,000
14,150,000
14,200,000
14,250,000
14,300,000
14,350,000
14,400,000
14,450,000
14,500,000
14,550,000
14,600,000
14,650,000
14,700,000
14,750,000
14,800,000
14,850,000
14,900,000
14,950,000
15,000,000
15,050,000
15,100,000
15,150,000
15,200,000
15,250,000
15,300,000
15,350,000
15,400,000
15,450,000
15,500,000
15,550,000
15,600,000
15,650,000
15,700,000
15,750,000
15,800,000
15,850,000
15,900,000
15,950,000
16,000,000
16,050,000
16,100,000
16,150,000
16,200,000
16,250,000
16,300,000
16,350,000
16,400,000
16,450,000
16,500,000
16,550,000
16,600,000
16,650,000
16,700,000
16,750,000
16,800,000
16,850,000
16,900,000
16,950,000
17,000,000
17,050,000
17,100,000
17,150,000
17,200,000
17,250,000
17,300,000
17,350,000
17,400,000
17,450,000
17,500,000
17,550,000
17,600,000
17,650,000
17,700,000
17,750,000
17,800,000
17,850,000
17,900,000
17,950,000
18,000,000
TANGGAL TRANSAKSI
01/01/2009
02/01/2009
03/01/2009
04/01/2009
05/01/2009
06/01/2009
07/01/2009
08/01/2009
09/01/2009
10/01/2009
11/01/2009
12/01/2009
13/01/2009
14/01/2009
15/01/2009
16/01/2009
17/01/2009
18/01/2009
19/01/2009
20/01/2009
21/01/2009
22/01/2009
23/01/2009
24/01/2009
25/01/2009
26/01/2009
27/01/2009
28/01/2009
29/01/2009
30/01/2009
31/01/2009
01/02/2009
02/02/2009
03/02/2009
04/02/2009
05/02/2009
06/02/2009
07/02/2009
08/02/2009
09/02/2009
10/02/2009
11/02/2009
12/02/2009
13/02/2009
14/02/2009
15/02/2009
16/02/2009
17/02/2009
18/02/2009
19/02/2009
20/02/2009
21/02/2009
22/02/2009
23/02/2009
24/02/2009
25/02/2009
26/02/2009
27/02/2009
28/02/2009
01/03/2009
02/03/2009
03/03/2009
04/03/2009
05/03/2009
06/03/2009
07/03/2009
08/03/2009
09/03/2009
10/03/2009
11/03/2009
12/03/2009
13/03/2009
14/03/2009
15/03/2009
16/03/2009
17/03/2009
18/03/2009
19/03/2009
20/03/2009
21/03/2009
22/03/2009
23/03/2009
24/03/2009
25/03/2009
26/03/2009
27/03/2009
28/03/2009
29/03/2009
30/03/2009
31/03/2009
01/04/2009
02/04/2009
03/04/2009
04/04/2009
05/04/2009
06/04/2009
07/04/2009
08/04/2009
09/04/2009
10/04/2009
11/04/2009
12/04/2009
13/04/2009
14/04/2009
15/04/2009
16/04/2009
17/04/2009
18/04/2009
19/04/2009
20/04/2009
21/04/2009
22/04/2009
23/04/2009
24/04/2009
25/04/2009
26/04/2009
27/04/2009
28/04/2009
29/04/2009
30/04/2009
01/05/2009
02/05/2009
03/05/2009
04/05/2009
05/05/2009
06/05/2009
07/05/2009
08/05/2009
09/05/2009
10/05/2009
11/05/2009
12/05/2009
13/05/2009
14/05/2009
15/05/2009
16/05/2009
17/05/2009
18/05/2009
19/05/2009
20/05/2009
21/05/2009
22/05/2009
23/05/2009
24/05/2009
25/05/2009
26/05/2009
27/05/2009
28/05/2009
29/05/2009
30/05/2009
31/05/2009
01/06/2009
02/06/2009
03/06/2009
04/06/2009
05/06/2009
06/06/2009
07/06/2009
08/06/2009
09/06/2009
10/06/2009
11/06/2009
12/06/2009
13/06/2009
14/06/2009
15/06/2009
16/06/2009
17/06/2009
18/06/2009
19/06/2009
20/06/2009
21/06/2009
22/06/2009
23/06/2009
24/06/2009
25/06/2009
26/06/2009
27/06/2009
28/06/2009
29/06/2009
30/06/2009
01/07/2009
02/07/2009
03/07/2009
04/07/2009
05/07/2009
06/07/2009
07/07/2009
08/07/2009
09/07/2009
10/07/2009
11/07/2009
12/07/2009
13/07/2009
14/07/2009
15/07/2009
16/07/2009
17/07/2009
18/07/2009
19/07/2009
20/07/2009
21/07/2009
22/07/2009
23/07/2009
24/07/2009
25/07/2009
26/07/2009
27/07/2009
28/07/2009
29/07/2009
30/07/2009
31/07/2009
01/08/2009
02/08/2009
03/08/2009
04/08/2009
05/08/2009
06/08/2009
07/08/2009
08/08/2009
09/08/2009
10/08/2009
11/08/2009
12/08/2009
13/08/2009
14/08/2009
15/08/2009
16/08/2009
17/08/2009
18/08/2009
19/08/2009
20/08/2009
21/08/2009
22/08/2009
23/08/2009
24/08/2009
25/08/2009
26/08/2009
27/08/2009
28/08/2009
29/08/2009
30/08/2009
31/08/2009
01/09/2009
02/09/2009
03/09/2009
04/09/2009
05/09/2009
06/09/2009
07/09/2009
08/09/2009
09/09/2009
10/09/2009
11/09/2009
12/09/2009
13/09/2009
14/09/2009
15/09/2009
16/09/2009
17/09/2009
18/09/2009
19/09/2009
20/09/2009
21/09/2009
22/09/2009
23/09/2009
24/09/2009
25/09/2009
26/09/2009
27/09/2009
28/09/2009
29/09/2009
30/09/2009
01/10/2009
02/10/2009
03/10/2009
04/10/2009
05/10/2009
06/10/2009
07/10/2009
08/10/2009
09/10/2009
10/10/2009
11/10/2009
12/10/2009
13/10/2009
14/10/2009
15/10/2009
16/10/2009
17/10/2009
18/10/2009
19/10/2009
20/10/2009
21/10/2009
22/10/2009
23/10/2009
24/10/2009
25/10/2009
26/10/2009
27/10/2009
28/10/2009
29/10/2009
30/10/2009
31/10/2009
01/11/2009
02/11/2009
03/11/2009
04/11/2009
05/11/2009
06/11/2009
07/11/2009
08/11/2009
09/11/2009
10/11/2009
11/11/2009
12/11/2009
13/11/2009
14/11/2009
15/11/2009
16/11/2009
17/11/2009
18/11/2009
19/11/2009
20/11/2009
21/11/2009
22/11/2009
23/11/2009
24/11/2009
25/11/2009
26/11/2009
27/11/2009
28/11/2009
29/11/2009
30/11/2009
01/12/2009
02/12/2009
03/12/2009
04/12/2009
05/12/2009
06/12/2009
07/12/2009
08/12/2009
09/12/2009
10/12/2009
11/12/2009
12/12/2009
13/12/2009
14/12/2009
15/12/2009
16/12/2009
17/12/2009
18/12/2009
19/12/2009
20/12/2009
21/12/2009
22/12/2009
23/12/2009
24/12/2009
25/12/2009
26/12/2009
27/12/2009
28/12/2009
29/12/2009
30/12/2009
31/12/2009