JAWABAN

STEP 1 – WAAE
Weighted Average
Amount
Date Capitalization Period Accumulated
Expenditures
Expenditures
12 Januari 2020 Rp230.000.000 12/12 Rp230.000.000
10 Mei 2020 Rp540.000.000 8/12 Rp360.000.000
9 September 2020 Rp135.000.000 4/12 Rp45.000.000
28 Desember 2020 Rp147.000.000 0/12 0
TOTAL WAAE Rp635.000.000

STEP 2 – ACTUAL INTEREST

Amount Rate Interest Period Actual Interest
Rp550.000.000 11% 12/12 Rp60.500.000
Rp300.000.000 9% 12/12 Rp27.000.000
Rp450.000.000 10% 8/12 Rp30.000.000
TOTAL Rp117.500.000

STEP 3 – AVOIDABLE INTEREST

Amount Rate Interest Avoidable Interest
Rp550.000.000 11% Rp60.500.000
Rp85.000.000 7,6% Rp6.460.000
Rp635.000.000 Rp66.960.000

Rate rata-rata
Amount Rate Interest Period Actual Interest
Rp300.000.000 9% 12/12 Rp27.000.000
Rp450.000.000 10% 8/12 Rp30.000.000
Rp750.000.000 Rp57.000.000

Rp57.000.000/Rp750.000.000 = 7,6%

STEP 4 – JURNAL

12 Jan 2020 Building Rp230.000.000

Cash Rp230.000.000

10 Mei 2020 Building Rp540.000.000

Cash Rp540.000.000

9 Sept 2020 Building Rp135.000.000

Cash Rp135.000.000

28 Des 2020 Building Rp147.000.000

Cash Rp147.000.000

31 Des 2020 Building Rp66.960.000

Interest Expense Rp50.540.000
Cash Rp117.500.000