Date Annual lease Interest of liability Reduction of Lease Liability

payment lease liability

1/1/2019 95,890.35
1/1/2019 20,711.11 - 20,711.11 75,179.24
1/1/2020 20,711.11 3,007.17 17,703.94 57,475.30
1/1/2021 20,711.11 2,299.01 18,412.10 39,063.20
1/1/2022 20,711.11 1,562.53 19,148.58 19,914.62
1/1/2023 20,711.11 796.49 19,914.62 -

Annual lease Reduction of

Date payment Interest of liability lease liability Lease Liability

1/1/2019 97,534.21
1/1/2019 20,711.11 - 20,711.11 76,823.10
1/1/2020 20,711.11 3,072.92 17,638.19 59,184.91
1/1/2021 20,711.11 2,367.40 18,343.71 40,841.20
1/1/2022 20,711.11 1,633.65 19,077.46 21,763.74
1/1/2023 20,711.11 870.55 19,840.56 1,923.18
1/1/2024 2,000.00 76.82 1,923.18 -
105,555.55 8,021.34 97,534.21 298,070.34

Date Annual lease Interest of liability Reduction of Lease Liability

payment lease liability
1/1/2019 49,924.56
1/1/2019 17,620.08 - 17,620.08 32,304.48
1/1/2020 17,620.08 1,938.27 15,681.81 16,622.67
1/1/2021 17,620.08 997.41 16,622.67 -
52,860.24 2,935.68 49,924.56
Fg

0.779286

E21.4
a Lease of payment 71,830
PV factor (i = 8%, n= 10 ) 7.24689
PV of lease payment 520,544
Probable residual value 3,000
PV factor (i = 8%, n= 10 ) 0.46319
PV of probable residual value 1,390
Lease liability 521,934
31 des 18

Right of use assets 521,934

Lease liability 521,934

Tabel amortisasi :

Annual lease Reduction of

Date Interest of liability Lease Liability
payment lease liability
12/31/2018 521,933.68
1/1/2019 71,830.00 - 71,830.00 450,103.68
1/1/2020 71,830.00 36,008.29 35,821.71 414,281.97
1/1/2021 71,830.00 33,142.56 38,687.44 375,594.53
1/1/2022 71,830.00 30,047.56 41,782.44 333,812.09
1/1/2023 71,830.00 26,704.97 45,125.03 288,687.06
1/1/2024 71,830.00 23,094.96 48,735.04 239,952.03
1/1/2025 71,830.00 19,196.16 52,633.84 187,318.19
1/1/2026 71,830.00 14,985.46 56,844.54 130,473.64
1/1/2027 71,830.00 10,437.89 61,392.11 69,081.53
1/1/2028 71,830.00 5,526.52 66,303.48 2,778.06
1/1/2029 3,000.00 221.94 2,778.06 -

Jurnal pembayaran pertama :

01 jan 2019

Lease liability 71,830

Cash 71,830

Catat penyusutan dan catat bunga berjalan

31 des 2019

Depreciation expense 52,193

Right of use assets 52,193

Interest expense 36,008

Lease liability 36,008

Catat pembayaran kedua

01 jan 2020

Lease liability 71,830 (35,897.13 + 35,932.87)

Cash 71,830
 Catat penyusutan dan catat bunga berjalan
31 des 2019

Depreciation expense 52,193

Right of use assets 52,193

Interest expense 33,143

Lease liability 33,143

b lessee membayar fee kepada lessor sebesar 5,000 (menambah aset)

lessee membayar insentif kepada lessor sebesar 1,000 (mengurangi aset)
dua2nya hanya mempengaruhi right of use assets, tidak pengaruh kpd lease liability

Maka right of use assets Lease liability 521,934

Fee 5,000
Insentif - 1,000
ROU Assets 525,934

c
 Date Annual lease Interest of Reduction of Lease Liability
payment liability lease liability
1/1/2019 39,404.29
1/1/2019 8,668.00 - 8,668.00 30,736.29
1/1/2020 8,668.00 1,536.81 7,131.19 23,605.10
1/1/2021 8,668.00 1,180.26 7,487.74 16,117.36
1/1/2022 8,668.00 805.87 7,862.13 8,255.23
1/1/2023 8,668.00 412.76 8,255.24 - 0.01

529.91452641

9403
Soal 1. PT RAYA FINANCE

Cost mobil Rp 180,000,000

Masa lease 5 tahun
executory cost 3,000,000 per tahun (mulai 1 Agustus 2014)
Tingkat bunga 8%
Masa manfaat 5 tahun
Nilai residu 50,000,000 dijamin
Penyusutan menggunakan straight line methode

1 Nilai yang dikapitalisasi sbg aktiva :

Cost mobil 180,000,000

Residual value 50,000,000
PV factor (8%, n=5) 0.68058
PV of residual value 34,029,000
Amount to be recovered by lessor through
lease payment 145,971,000

2 Jurnal tahun 2014 :

a 01 agst 2014 , mencatat lease liability

Right of use assets 145,971,000

Lease liability 145,971,000

Pembayaran per tahun = Minimum lease payment + Executory cost

Payment x PV factor = total lease liability

Payment x 4.31213 = 145,971,000
Payment = 33,851,252 (minimum lease payment)

01 agst 2014 , mencatat pembayaran pertama

Lease liability 33,851,252

Executory cost 3,000,000
Cash 36,851,252

31 agst 2014

Depreciation expense 29,194,200

Right of use assets 29,194,200

Interest expense 3,737,325

Lease liability 3,737,325
b Jika fair market value nilai residu Rp42.000.000
Maka probable residual value 8,000,000

Lease liability 145,971,000

Probable residual value 8,000,000
PV factor (i = 8%,n=5) table 6.2 0.68058
PV of probable residual value 5,444,640
Lease liability 151,415,640

01 agst 2019, Final payment

Lease liability 8,000,000

Cash 8,000,000
 Annual lease Reduction of lease
Date Interest of liability Lease Liability
payment liability
8/1/2014 145,971,000
8/1/2014 33,851,252 - 33,851,252.17 112,119,748
8/1/2015 33,851,252 8,969,579.83 24,881,672.34 87,238,075
8/1/2016 33,851,252 6,979,046.04 26,872,206.13 60,365,869
8/1/2017 33,851,252 4,829,269.55 29,021,982.62 31,343,887
8/1/2018 33,851,252 2,507,510.94 31,343,741.23 146
Date Annual lease Interest of liability Reduction of lease Lease Liability
payment liability
8/1/2014 151,415,640
8/1/2014 33,851,252 - 33,851,252.17 117,564,388
8/1/2015 33,851,252 9,405,151.03 24,446,101.14 93,118,287
8/1/2016 33,851,252 7,449,462.94 26,401,789.23 66,716,497
8/1/2017 33,851,252 5,337,319.80 28,513,932.37 38,202,565
8/1/2018 33,851,252 3,056,205.21 30,795,046.96 7,407,518
8/1/2019 8,000,000 592,601.45 7,407,398.55 120
 Soal 2. Tn Farid

Masa 5 tahun
Minimum lease payment 8,374,500 termasuk executory cost
dibayar dimuka tgl 1 Feb 2013
Bargain purchase option 3,000,000 setelah masa lease berakhir
Tingkat bunga 18% per tahun
Masa manfaat 6 tahun (straight line methode)

1 Besarnya nilai yang dikapitalisir sbg aktiva :

Payment 8,074,500
PV factor (18%, 5) 3.69006
PV of payment 29,795,404
Bargain purchase option 3,000,000
PV factor (18%, 5) 0.43711
PV of BPO 1,311,328
31,106,732
2 Tabel amortisasi lease
Annual lease Interest of Reduction of
Date payment liability lease liability Lease Liability

2/1/2013 31,106,732
2/1/2013 8,074,500 - 8,074,500 23,032,232
2/1/2014 8,074,500 4,145,802 3,928,698 19,103,533
2/1/2015 8,074,500 3,438,636 4,635,864 14,467,669
2/1/2016 8,074,500 2,604,180 5,470,320 8,997,350
2/1/2017 8,074,500 1,619,523 6,454,977 2,542,373
2/1/2018 3,000,000 457,627 2,542,373 -

3 Lessor :
01 feb 2013 Jurnal penyewaan komputer :

Lease receivable 31,106,732

Sales ravenue 31,106,732

tabel amortisasi lessor :

Annual lease Interest of Reduction of Lease

Date
payment receivable lease receivable receivable

2/1/2013 31,106,732
2/1/2013 8,074,500 - 8,074,500 23,032,232
2/1/2014 8,074,500 4,145,802 3,928,698 19,103,533
2/1/2015 8,074,500 3,438,636 4,635,864 14,467,669
2/1/2016 8,074,500 2,604,180 5,470,320 8,997,350
 2/1/2017 8,074,500 1,619,523 6,454,977 2,542,373
2/1/2018 3,000,000 457,627 2,542,373 -

01 feb 2013, pembayaran pertama :

Cash 8,074,500
Lease receivable 8,074,500

31 des 2013, mengakui bunga berjalan

Lease receivable 3,800,318
Interest revenue 3,800,318

01 feb 2014, pembayaran kedua :

Cash (4,145,802 + 3,928,698) 8,074,500
Lease receivable 8,074,500

31 des 2014, mengakui bunga berjalan

Lease receivable 3,152,083
Interest revenue 3,152,083
 300,000 per tahun

elah masa lease berakhir

Lessee :
01 feb 2013 Jurnal penyewaan komputer :

Right of use assets 31,106,732

Lease liability 31,106,732

01 feb 2013, pembayaran pertama :

Lease liability 8,074,500

Cash 8,074,500

31 des 2013, mengakui bunga berjalan dan penyusutan aset:

Interest expense 3,800,318
Lease liability 3,800,318
Depreciation expense 6,221,346
Right of use assets 6,221,346

01 feb 2014, pembayaran kedua :

Lease liability 8,074,500
Cash (4,145,802 + 3,928,698) 8,074,500

31 des 2014, mengakui bunga berjalan dan penyusutan aset :

Interest expense 3,438,636
Lease liability 3,438,636

Depreciation expense 6,221,346

Right of use assets 6,221,346
Soal 2. PT Agung Leasing dan PT Aneka Akbar

a Jenis direct finance lease

b Biaya angsurang :

Fair value peralatan 400,000,000

Less : Residual value (0.75132) 30,052,800
Amount to be recovered 369,947,200

Minimum lease = 369,947,200

2.73554
= 135,237,357
Executory cost = 4,000,000
Biaya angsuran = 139,237,357

c Nilai leasing yang dikapitalisasi :

Lessee : Lessor :

Payment 135,237,357 Payment

PV factor 2.73554 PV Payment
Lease liability 369,947,200 Residual value
PV factor

Lease receivable
d Skedul amortisasi lessee :

Annual lease Interest of Reduction of lease

Date Lease Liability
payment liability liability
1/1/2014 369,947,200
1/1/2014 135,237,357 - 135,237,357.16 234,709,843
1/1/2015 135,237,357 23,470,984.28 111,766,372.87 122,943,470
1/1/2016 135,237,357 12,293,887.19 122,943,469.97 -

Skedul amortisasi lessor :

Annual lease Interest of lease Reduction of lease

Date Lease receivable
payment receivable receivable

1/1/2014 400,000,000
1/1/2014 135,237,357 - 135,237,357.16 264,762,643
1/1/2015 135,237,357 26,476,264.28 108,761,092.87 156,001,550
1/1/2016 135,237,357 15,600,155.00 119,637,202.16 36,364,348
1/1/2017 40,000,000 3,635,652.19 36,364,347.81 -
e Jurnal pihak lessee :

01 jan 2014, Jurnal sewa peralatan

Right of use assets 369,947,200

Lease liability 369,947,200

01 jan 2014, pembayaran pertama

Lease liability 135,237,357

Executory cost 4,000,000
Cash 139,237,357

31 jan 2014, pengakuan beban bunga berjalan

Interest expense 26,476,264

Lease liability 26,476,264

31 jan 2014, beban penyusutan

Depreciation expense 92,486,800

Right of use assets 92,486,800
135,237,357
369,947,200
40,000,000
0.75132
30,052,800
400,000,000
Jurnal pihak lessor :

01 jan 2014, jurnal sewa peralatan

Lease receivable 400,000,000

Equipment 400,000,000

01 jan 2014, pembayaran pertama

Cash 139,237,357
Executory cost 4,000,000
Lease receivable 135,237,357

31 jan 2014, pengakuan beban bunga berjalan

Lease receivable 26,476,264

Interest revenue 26,476,264
Soal 2. PT Armada dan PT Maura

1 direct financing lease

2 Menghitung right of use assets :

Payment 49,537,444
PV factor 4.03735
Lease receivable 200,000,000

Tabel amortisasi :

Annual lease Interest of lease Reduction of lease Lease

Date
payment receivable receivable receivable
1/2/2019 200,000,000
1/2/2019 49,537,444 - 49,537,444.00 150,462,556
1/2/2020 49,537,444 18,055,506.66 31,481,937.34 118,980,618
1/2/2021 49,537,444 14,277,674.18 35,259,769.82 83,720,848
1/2/2022 49,537,444 10,046,501.81 39,490,942.19 44,229,906
1/2/2023 49,537,444 5,307,537.81 44,229,906.19 -

3 Jurnal
a 02 Jan 2019, Kontrak perjanjian lease

Lease receivable 200,000,000

Equipment 200,000,000

b 02 jan 2019, penerimaan angsuran ke-1

Cash 54,537,444
Executory cost 5,000,000
Lease receivable 49,537,444

c 31 des 2019, pengakuan pendapatan bunga

Lease receivable 18,055,507

Interest revenue 18,055,507

d 02 jan 2020, pembayaran lease kedua

Cash 54,537,444
Executory cost 5,000,000
Lease receivable 49,537,444