Nama : Patar Andreas Manalu kelas : LC 53

NIM : 2101636053
Tabel 1
NO Angsura per bulan Angsuran Bunga Angsuran Pokok Sisa Pinjaman
1 28335929 16470000 11865929 888134071
2 28335929 16252853.491204 12083076 876050995
3 28335929 16031733.201297 12304196 863746798
4 28335929 15806566.410084 12529363 851217435
5 28335929 15577279.066593 12758650 838458785
6 28335929 15343795.764715 12992134 825466651
7 28335929 15106039.718413 13229890 812236762
8 28335929 14863932.736464 13471997 798764765
9 28335929 14617395.196745 13718534 785046231
10 28335929 14366346.020049 13969583 771076647
11 28335929 14110702.64342 14225227 756851420
12 28335929 13850380.992998 14485548 742365872
13 28335929 13585295.456374 14750634 727615238
14 28335929 13315358.854429 15020571 712594667
15 28335929 13040482.412669 15295447 697299220
16 28335929 12760575.732025 15575354 681723867
17 28335929 12475546.759125 15860383 665863484
18 28335929 12185301.75602 16150628 649712856
19 28335929 11889745.269359 16446184 633266672
20 28335929 11588780.098992 16747149 616519523
21 28335929 11282307.266008 17053622 599465901
22 28335929 10970225.980179 17365703 582100197
23 28335929 10652433.60682 17683496 564416701
24 28335929 10328825.633029 18007104 546409597
25 28335929 9999295.6333172 18336634 528072964
26 28335929 9663735.2346107 18672194 509400769
27 28335929 9322034.0806078 19013895 490386874
28 28335929 8974079.7954867 19361850 471025024
29 28335929 8619757.9469479 19716171 451308853
30 28335929 8258952.0085809 20076977 431231875
31 28335929 7891543.3215417 20444386 410787489
32 28335929 7517411.0555297 20818518 389968971
33 28335929 7136432.1690497 21199497 368769474
34 28335929 6748481.3689471 21587448 347182026
35 28335929 6353431.0692026 21982498 325199527
36 28335929 5951151.3489728 22384778 302814749
37 28335929 5541509.9098628 22794420 280020330
38 28335929 5124372.032417 23211557 256808772
39 28335929 4699600.531814 23636329 233172443
40 28335929 4267055.71275 24068874 209103570
41 28335929 3826595.3234971 24509334 184594235
 42 28335929 3378074.5091209 24957855 159636381
43 28335929 2921345.7638416 25414584 134221797
44 28335929 2456258.8825237 25879671 108342126
45 28335929 1982660.9112777 26353269 81988858
46 28335929 1500396.0971579 26835533 55153324
47 28335929 1009305.8369396 27326624 27826701
48 28335929 509228.62495941 27826701 0

Perhitungan :
Angsuran perbulan (A) = PV/(1-(1+i)^-n)*i
Angsuran bunga (B) = Sisa Pinjaman * i
Angsuran Pokok © = D-C
Sisa Pinjaman (D) = D-C
Tingkat Diskon (E) = (1+d)^-n
Nilai Tunai Biaya Sewa Guna Usaha (F) = A*E
sa Pinjaman Tingkat Diskon Nilai Tunai Biaya SEWA GUNA USAHA
1 28335929
0.982704 27845842.6124371
0.965708 834127143.683564
0.949005 807809982.592346
0.932592 781939813.179165
0.900611 743424625.421938
0.885035 25078282
0.869728 24644537.7138437
0.854685 670967288.964941
0.839903 647629416.906093
0.825376 624687116.175766
0.811101 602133539.579423
0.797072 22585785
0.783286 22195150.0890008
0.769739 536738446.732732
0.756426 515673632.66606
0.743343 494965042.662101
0.730487 474606510.037835
0.717852 20341014
0.705437 19989203.8224984
0.693236 415571178.36664
0.681246 396553314.005106
0.669463 377856236.980432
0.657884 359474393.485896
0.646506 18319348
0.635324 18002503.6034967
0.624336 306166156.965189
0.613538 288991605.827625
0.602926 272105927.177142
0.592498 255504119.170269
0.582251 16498612
0.57218 16213258.8607225
0.562284 207353189.215466
0.552559 191838553.180572
0.543002 176584046.623958
0.533611 161585164.806422
0.524382 14858837
0.515312 14601844.7586223
0.506399 118078380.958816
0.497641 104058488.798362
0.489034 90272839.7027813
0.480576 76717376.630522
0.472264 13382037
0.464096 13150586.9477868
0.456069 37392578.3537134
0.448181 24718674.1827147
0.440429 12255699.3448319
0.432812 0
Tabel 2
Tahun Nilai Buku Beban Penyusutan Saldo Tingkat Diskon
TAHUN 1-4 TIDAK ADA PENYUSUTAN KARENA SGU
5 100000000 25000000 75000000 0.401877572
6 75000000 18750000 56250000 0.334897977
7 56250000 14062500 42187500 0.279081647
8 42187500 10546875 31640625 0.232568039
9 31640625 7910156 23730468.75 0.193806699
10 23730469 5932617 17797851.563 0.161505583
11 17797852 4449463 13348388.672 0.134587986
12 13348389 3337097 10011291.504 0.112156655

Cara Perhitungan :
Nilai Buku (A) : A-B
Beban Penyusutan (B) : Nilai Buku * Tarif
Saldo (C) : C-A
Tingkat Diskon (D) : (1+d)^-n
Nilai Tunai Beban Penyusutan

10046939
6279337
3924586
2452866
1533041
958150.8
598844.2
374277.7
Tabel 3
Tahun Nilai Buku Beban Penyusutan Saldo Tingkat Diskon
11000000000 250000000 750000000 0.8333333333
2 750000000 187500000 562500000 0.6944444444
3 562500000 140625000 421875000 0.5787037037
4 421875000 105468750 316406250 0.4822530864
5 316406250 79101562.5 237304687.5 0.401877572
6 237304688 59326171.88 177978515.6 0.3348979767
7 177978516 44494628.91 133483886.7 0.2790816472
8 133483887 133483886.7 0 0.2325680394
Jumlah 1000000000 0 0 2599548340 0 3.8371598032
Cara perhitungan sama seperti Nomor 1b
 Nilai Tunai Beban Penyusutan
625000000
390625000
244140625
152587890.625
95367431.640625
59604644.7753906
37252902.9846191
0
0 1604578495.02563
Arus kas jika mesin yang dibeli dananya dari bank AGM
Tahun1 Tahun 2
Cost of owning
Harga mesin -200000000
Pinjaman 200000000
Biaya Bunga -20000000 -20000000
Tax saving dari Bunga 8000000 8000000
Pembayaran pokok pinjaman -200000000
Tax saving dari Penyusutan 40000000 40000000
Arus kas keluar bersih 28000000 -172000000

Tax saving dari Bunga = 40% * (10%*200000000)

Tax saving dari penysutan = 40% * (200000000/2 tahun)
Cost of Owning : 26415094.34 ditambah -153079387.7
-126664293.3
Arus kas jika mesin disewa
Tahun 1 Tahun 2
Cost of Leasing
Pembayaran sewa -105000000 -105000000
Tax saving dari pembayaran sewa 42000000 42000000
Arus kas keluar bersih -63000000 -63000000

Tax saving dari pembayaran sewa : 40% * 105000000

PV cost of leasing : (-63000000/(1-0.6)^-1 + (-63000000/(1-0.6)^-2 = -35280000
pokok pinjaman : Harga perolehan - uang muka - hak opsi
pokok pinjaman : 500000000-100000000-10000000
Pokok Pinjaman : 390000000

Jumlah pembayaran
Tahun Pokok Bunga Angsuran
1 78000000 15600000 93600000
2 78000000 15600000 93600000
3 78000000 15600000 93600000
4 78000000 15600000 93600000
5 78000000 15600000 93600000

Jurnal saat transaksi

Car 500000000
Leasing Interest Expense 78000000
Leasing Payable 468000000
Call Option Payable 10000000
Cash 100000000

Jurnal saat pembran utang

Leasing payable 468000000
Call Option Payable 10000000
Cash 478000000

Penyusutan akuntansi
Harga perolehan - Nilai sisa / umur ekonomis
500000000 - 10000000 / 5
98000000 pertahun
8166667 perbulan