1 Sekuritas Dilutif

a. Jumlah komponen ekuitas dan liabilitas

PV Principal 2000000 x 0.5963 Rp 1,192,600

PV Bunga 2000000 x 7% x 4.4859 Rp 628,026
PV Liabilias Rp 1,820,626

FV obligasi konversi pada tanggal penerbitan Rp 2,000,000

(-) FV Liabilitas Rp 1,820,626
FV Ekuitas Rp 179,374

Cash Rp 2,000,000
Bond payable
Share premium - conversion equity

b. Obligasi dikonversi saat jatuh tempo

Share premium - conversion equity Rp 179,374
Share premium ordinary

Bond payable Rp 2,000,000

Share capital ordinary
Share premium ordinary
(1000x100xRp5)

Obligasi dibeli saat jatuh tempo

Bond Payable Rp 2,000,000
Cash

Obligasi dikonversi pada 31 Desember 2016

Share premiun - conversion equity Rp 179,374
Share premium ordinary

Bond payable Rp 1,844,482.34

Share capital ordinary
Share premium ordinary

Obligasi dikonversi pada 31 Desember 2017

Share premiun - conversion equity Rp 179,374
Share premium ordinary

Bond payable Rp 1,870,485.75

Share capital ordinary
Share premium ordinary
Rp 1,820,626
Rp 179,374

Rp 179,374

Rp 500,000
Rp 1,500,000

Rp 2,000,000

Date Cash Paid Interest Exp

1/1/2016
Rp 179,374 31/12/2016 140000 Rp 163,856.34
31/12/2017 140000 Rp 166,003.41
31/12/2018 140000 Rp 168,343.72
Rp 500,000 31/12/2019 140000 Rp 170,894.65
Rp 1,344,482.34 31/12/2020 140000 Rp 173,675.17
31/12/2021 140000 Rp 176,705.94

Rp 179,374

Rp 500,000
Rp 1,370,485.75
Discount Amortized Book Value
Rp 1,820,626
Rp 23,856.34 Rp 1,844,482.34
Rp 26,003.41 Rp 1,870,485.75
Rp 28,343.72 Rp 1,898,829.47
Rp 30,894.65 Rp 1,929,724.12
Rp 33,675.17 Rp 1,963,399.29
Rp 36,600.71 Rp 2,000,000.00
(Pembulatan)
PT MAJU TERUS melakukan konstruksi jembatan dengan harga kontrak
sebesar Rp 2.500.000

2015 2016 2017

Cost Incurred to Date Rp 600,000 Rp 1,435,000 Rp 2,100,000
Estimated costs to complete Rp 1,400,000 Rp 615,000 Rp -
Billings to date Rp 100,000 Rp 500,000 Rp 2,500,000
Collections to date Rp 100,000 Rp 300,000 Rp 2,000,000

Percentage of Completion

2015 2016 2017

Contract Price Rp 2,500,000 Rp 2,500,000 Rp 2,500,000
Less estimated Cost
Costs to Date Rp 600,000 Rp 1,435,000 Rp 2,100,000
Estimated Costs to Complete Rp 1,400,000 Rp 615,000 Rp -
Estimated Total Cost Rp 2,000,000 Rp 2,050,000 Rp 2,100,000
Estimated Total Gross Profit Rp 500,000 Rp 450,000 Rp 400,000

Percentage of Completion 30% 70% 100%

Jurnal Selama tahun 2016

1. Mencatat biaya konstruksi
Construction in process Rp835,000
Materials, cash, payables, etc

2. Menagih piutang
Account Receivable Rp 400,000
Billings on construction in process

3. Mengakui Penerimaan
Cash Rp 200,000
Account receivable

4. Mengakui Pendapatan
Construction expenses Rp835,000
Construction in process Rp165,000
Revenue from long term contract
 Laba Kotor Setiap Tahun
To Date Prior Years
2015
Revenue (Rp 2.500.000 x 30%) Rp750,000
Costs Rp600,000
Gross Profit Rp150,000

2016
Revenue (Rp 2.500.000 x 70%) Rp1,750,000 Rp750,000
Costs Rp1,435,000 Rp600,000
Gross Profit Rp315,000 Rp150,000

2017
Revenue Rp2,500,000 Rp1,750,000
Costs Rp2,100,000 Rp1,435,000
Gross Profit Rp400,000 Rp315,000

Rp835,000

Rp 400,000

Rp 200,000

Rp1,000,000
Current Year

Rp750,000
Rp600,000
Rp150,000

Rp1,000,000
Rp835,000
Rp165,000

Rp750,000
Rp665,000
Rp85,000
LEASING
LESOR PT OADA
LESSEE PT ICATAS
KONTRAK 1-Jan-14
FV MESIN $ 100,000
UMUR LEASING 5
UMUR ASET 5
RESIDUAL VALUE $ 7,000
IMPLICIT RATE 10%
INCREMENTAL BORROWING RATE 12%

RENTAL PAYMENT
ANNUAL PAYMENT $ 24,939.24
EXCECUTORY COST $ 2,000
RENTAL PAYMENT $ 22,939.24

ANUITAS (TABEL 6-5), I= 10 n=5 4.169865446

ANUITAS (TABEL 6-2), I=10, n=5 0.620921323

1. PV MINIMUM LEASE PAYMENT

(22,939.24 X 4.1699) $ 95,653.54
PV GUARANTEED RESIDUAL VALUE
(7000 X 0.62092) $ 4,346.45
$ 100,000

2. LEASING BERJENIS FINANCE LEASE KARENA;

1) NON CANCEL-ABLE
2) TERM OFLEASE (5TH) > 75% UMUR EKONOMIS ASET (5TH)
3) PV MIN. LEASE PAYMENT > 90% FV ASSET LEASING

3. SKEDUL AMORTISASI DATE

1-Jan-14
1-Jan-14
1-Jan-15
1-Jan-16
1-Jan-17
1-Jan-18
31-Dec-18

4. JURNAL LESSEE
1-Jan-17
31-Dec-17

1-Jan-18
TAHUN
TAHUN
GUARANTEED
(PAKAI IMPLICIT RATE)

BEBAN DEPRESIASI
((100.000 - 7.000) / 5 TAHUN) $ 18,600.00

100%
96%

EXCECUTORY INTEREST ON REDUCTION

ANNUAL LEASE PAYMENT COST LIABILITY (10%) OF LEASE LEASE
$ 99,999.99
$ 24,939.24 $ 2,000 0 $ 22,939.24 $ 77,060.75
$ 24,939.24 $ 2,000 $ 7,706.08 $ 15,233.16 $ 61,827.59
$ 24,939.24 $ 2,000 $ 6,182.76 $ 16,756.48 $ 45,071.11
$ 24,939.24 $ 2,000 $ 4,507.11 $ 18,432.13 $ 26,638.98
$ 24,939.24 $ 2,000 $ 2,663.90 $ 20,275.34 $ 6,363.64
$ 7,000.00 $ - $ 636.36 $ 6,363.64 $ 0.00

LEASED MACHINE $ 100,000

LEASED LIABILITY $ 100,000
PROPERTY TAX EXPENSE $ 2,000
LEASE LIABILITY $ 22,939.24
 CASH $ 24,939.24
INTEREST EXPENSE $ 7,706.08
INTEREST PAYABLE $ 7,706.08
DEPRECIATION EXPENSE $ 18,600.00
ACC. DEPR. FINANCE LEASE $ 18,600.00
INTEREST PAYABLE $ 7,706.08
PROPERTY TAX EXPENSE $ 2,000
LEASE LIABILITY $ 15,233.16
CASH $ 24,939.24