No Dokumen : FRM-KBM-06-08

FORMULIR Revisi : 00
LEMBAR SOAL UJIAN Tanggal Efektif : 01 Januari 2019

PROGRAM STUDI MAGISTER AKUNTANSI

FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI
SEMESTER GENAP 2020/2021

Ujian Matrikulasi
√ Ujian Tengah Semester
Ujian Akhir Semester

Mata Kuliah : Kasus Akuntansi Keuangan , ALK dan Pelaporan

Dosen : Dr. Amir Faisal, MM.
Hari/Tanggal : Kamis, 29 April 2021
Waktu Ujian : 19.00 – 21.00 (120 menit) Camera harus hidup selam ujian
berlangsung.
Waktu : - 30 Menit sebelum Ujian untuk persiapan Isi Evaluasi & Absensi
Persiapaan Ujian - 30 Menit setelah Ujian untuk menyampaikan Jawaban & Berita
Acara batas wakyu penyerahan Pukul 21.30
Sifat Ujian : Open Book
Jawaban : Ujian DITULIS TANGAN diserahkan ke dosen via email
amirfaisal@trisakti.ac.id

SOAL 1. Assay case (25%)

John Johnson, president and owner of Johnson Mining Supplies, was concerned about the firm’s
liquidity. He had an easy time selling supplies to the local coal mines, but had a difficult time
collecting the receivables. He had even tried offering discounts for prompt payment. The
outcome wasn’t as expected. The coal mines still took as long to pay as before, but took the
discount as well. Although he had complained about the practice, he was told that other
suppliers would provide the supplies for the same terms. Collections were so slow that he was
unable to pay his own payables on time and was receiving considerable pressure from his own
creditors. The solution was a line of credit that could be used to smooth his payment patterns.
Getting the line of credit was another matter, however. One bank had turned him down,
indicating that he already had too much debt and that his short-term liquidity ratios were
marginal. John had begun the business with $5,000 of his own capital and a $30,000 loan from
his father-in-law. He was making interest payments of $3,000 per year to his father-in-law, with a
promise to pay the principal back in 5 years (3 years from now).While mulling over his problem,
John suddenly saw the solution. By changing accountants, he could tell the next accountant that
the $30,000 had been donated to the business and therefore would be reclassified into the
equity section. This would dramatically improve the debt ratio. He would simply not disclose the
$3,000 annual payment—or he could call it a dividend. Additionally, he would not tell the next
accountant about the $6,000 of safety gear that was now obsolete. That gear could be added
back, and the current ratio would also improve. With an improved financial statement, the next
bank would be more likely to grant the needed line of credit.
Required:
1. Evaluate John Johnson’s ethical behavior.
2. Suppose that you have been hired as the chief finance officer for Johnson Mining Supplies.
You have been told that the $30,000 has been donated to the company. During the second week
of your employment, the father-in-law drops in unexpectedly and introduces himself. He then
asks you how the company is doing and wants to know if his $30,000 loan is still likely to be
repaid in 3 years. Suppose also that on the same day you overhear an employee mention that
the safety equipment is no longer usable because regulations now require a newer and different
model.
a. Assume that you have yet to prepare the financial statements for the loan application.
What should you do?
 No Dokumen : FRM-KBM-06-08
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LEMBAR SOAL UJIAN Tanggal Efektif : 01 Januari 2019

b. Suppose that the financial statements have been prepared and submitted to the bank. In
fact, that morning, you had received a call from the bank, indicating that a decision was
imminent and that the line of credit would likely be approved. What should you do under
these circumstances? \
3. Suppose that John invites you in as a consultant. He describes his problem to you. Can you
think of a better solution

SOAL 2. Essai/kasus(25%)

Berikut adalah laporan keuangan Chubb Corporation. Dari data terlampir buatlah
a, Analisa keuangan tentang kesehatan perusahaan tersebut dan berikan komentar dari hasil
analisa vertikal, horizontal dan ratio.
b, Sebutkan beberapa PSAK yang tekait dengan perusahaan Asuransi baik asuransi jiwa maupun
kerugian, mengapa format perusahaan asuransi berbeda dengan perusahaan jasa pada
umumnya
c. Pada perusahaan Asuransi terdapat pembatasan investasi pada surat berharga dan aktiva
tetap tidak seluruhnya dapat diakui untuk dicatat dalam harta, mengapa demikian/

THE CHUBB CORPORATION

Consolidated Balance Sheets
 No Dokumen : FRM-KBM-06-08
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LEMBAR SOAL UJIAN Tanggal Efektif : 01 Januari 2019

SOAL 3. Essai, Kasus (50%)

Data bisa dibuka denga link

https://www.annualreports.com/Click/22359

Dari tersebut saudara diminta untuk membuat analisa secara lengkap dan memberikan pendapat
tentang kesehatan perusahaan tahun 2018-2020 dan membuat proyeksi untuk tahun 2021-
2023 dimana pademk Covid 19 sampai dengan tahun 2022 belum berakhir dengan asumsi tidak
ada virus Corona jenis baru.
a. Bagaimana prospek Bisnis Wendy’s di Indonesia dengan menyebutkan acaman dari
perusahaan sejenis dan kondisi social ekonomi masyarakat Indonesia.
b. Dalam pendapatan terdapat Advertising Funda Revenue yang lebih besar dari Franchise
Fees (Wendy’s US) dalam laporan rugi laba sesuai SAK harus masuk dalam komponen
mana? Jelaskan susunan Inscome Statement menurut IFRS?
c. Goodwill and Other Intangible Assets bagaimana perlakuan akuntansi yang diterapkan
oleh manajeman Werndy’s
 No Dokumen : FRM-KBM-06-08
FORMULIR Revisi : 00
LEMBAR SOAL UJIAN Tanggal Efektif : 01 Januari 2019

Pengesahan Pengesahan Pengesahan

SekProdi Dosen Pengasuh KaProdi

Dr. Rossje V S, MM.,CMA Dr. Amir Faisal, MM Dr. Sekar M, Ak.,Msi,CA.,CMA