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PDF Makalah Aspek Keuangan - Compress
PDF Makalah Aspek Keuangan - Compress
DNGTNP AXA
Fncnonm Buduc................................................................................................a
Kntn Zlmenmtnr...............................................................................................aa
Dngtnr Asa..........................................................................................................aaa
@N@ A ZLMDNF\C\NM
>.> Cntnr @lcnknme............................................................................................>
>.0 Puousnm Onsncnf.......................................................................................0
>.8 Tubunm.........................................................................................................0
>.4 Onmgnnt.......................................................................................................0
@N@ AA ZLO@NFNXNM
0.> Zlmelrtanm Nsplk Klunmenm.......................................................................8
DNGTNP
DNGTNP Z\XTNKN......................................................................................>7
Z\XTNKN..................................................................................... .>7
@N@ A
ZLMDNF\C\NM
>.> CNTNP @LCNKNME
Xtuda klcnynknm snment daplrcuknm iclf `nmynk kncnmenm, kfususmyn tlrutnon `nea pnrn
amvlstir ynme slcnku plornknrsn, `nmk slcnku plo`lra krldat, dnm plolramtnf ynme olo`lraknm
gnsacatns tntn plrnturnm fukuo dnm plrumdnme-umdnmenm, ynme tlmtumyn klplmtamenm slounmyn
atu `lr`ldn sntu snon cnamyn. Amvlstir `lrklplmtamenm dncno rnmekn umtuk olmeltnfua tameknt
klumtumenm dnra amvlstnsa, `nmk `lrklplmtamenm umtuk olmeltnfua tameknt klnonmnm krldat ynme
da`lraknm
da`lraknm dnm klcnmhnrnm
klcnmhnrnm plmelo`ncan
plmelo`ncanmmyn,
mmyn, plolramtnf
plolramtnf cl`af olmatak-`lrntkn
olmatak-`lrntknm
m onmgnn
onmgnntt dnra
amvlstnsa tlrsl`ut slhnrn onkri `nak `nea plrlkimioanm, plolrntnnm klslopntnm klrbn, dcc.
Olme
Olmeam
amen
entt `nfwn
`nfwn kim
kimda
dasa
sa ynme
ynme nknm
nknm dnt
dntnm
nme
e daplm
daplmuf
ufaa dlm
dlmen
enm
m kl
klta
tadn
dnkpn
kpnst
stan
anm,
m, on
onkn
kn
daplrcuknm
daplrcuknm plrta
plrtao`n
o`nmenm
menm-plr
-plrtao
tao`nm
`nmenm
enm tlr
tlrtlm
tlmtu
tu knrlmn
knrlmn da dncno
dncno stu
studa
da klc
klcnyn
nynknm
knm tlrdnp
tlrdnpnt
nt
`lr`nena nsplk ynme fnrus daknba dnm datlcata klcnynknmm
klcnynknmmyn
yn slfameen fnsac dnrapndn studa tlrsl`ut
daeumnknm umtuk oloutusknm npnknf sl`nakmyn priylk ntnu `asmas cnynk daklrbnknm ntnu datumdn
ntnu `nfknm da`ntncknm. Fnc tlrsl`ut da ntns ndncnf olmumbuknm `nfwn dncno studa klcnynknm
nknm olca`ntknm `nmynk tao dnra `lr`nena nfca ynme slsuna dlmenm `adnme ntnu nsplk onsame-
onsame slplrta lkimio, fukuo, psakicie, nkumtnm, plrlknynsn tlkmiciea dnm cnam sl`nenamyn.
Dnm studa klcnynknm `ansnmyn daeicimeknm olmbnda dun `neanm ynme `lrdnsnrknm pndn
iralmtnsa ynme dafnrnpknm iclf suntu plrusnfnnm ynatu `lrdnsnrknm iralmtnsa cn`n, ynme daonksud
ndncnf studa ynme olmatak-`lrntknm pndn klumtumenm ynme slhnrn lkimioas, dnm iralmtnsa tadnk
pndn cn`n (sihanc), ynme daonksud ndncnf studa ynme olmatak-`lrntknm suntu priylk tlrsl`ut `asn
dabncnmknm dnm dacnksnmnknm tnmpn oloakarknm macna ntnu klumtumenm lkimioas.
>.8 T\B\NM
Ndnpum tubunm dnra plo`untnm onkncnf ama ynatu sl`nena `lrakut2
>.4 ONMGNNT
Onmgnnt plo`untnm onkncnf ama sl`nena `lrakut2
>. Dnpnt olonfnoa Zlmelrtanm Nsplk Klunmenm
0. Dnpnt olonfnoa Xuo`lr-Xuo`lr Dnmn
8. Dnpnt olonfnoa @anyn Kl`utufnm Amvlstnsa
4. Dnpnt olonfnoa Nrus Kns (Hnsf Gciw)
<. Dnpnt olonfnoa Kratlran Zlmacnanm Amvlstnsa
7. Dnpnt olonfnoa Pnsai-Pnsai Klunmenm
@N@ AA
ZLO@NFNXNM
Mlt Zrlslmt Wncul (MZW)
Amtlrmnc Pntl ig Plturm (APP)
\mtuk
\mtuk olm
olmdnmn
dnmnaa suntu
suntu kleantn
kleantnm
m amvlst
amvlstnsa
nsa onk
onknn `an
`ansnm
snmyn
yn daplrc
daplrcukn
uknm
m dnmn
dnmn ynm
ynme
e rlcnta
rlcntavl
vl
hukup `lsnr. Zlriclfnm
Zlriclfnm dnmn dnpnt dahnra dnra `lr`nena
`lr`nena suo`lr dnmn ynm ndn slplr
slplrta
ta dnra oidnc
slmdara ntnu dnra oidnc pambnonm ntnu kldunmyn. Zacafnm npnknf olmeeumnknm oidnc slmdara
nt
ntnu
nu oi
oidnc
dnc pamb
pambno
nonm
nm nt
ntnu
nu en`um
en`umen
enm
m dnra
dnra kldun
kldunmyn
myn tlre
tlrenm
nmtu
tume
me dnr
dnraa buoc
buocnf
nf oidn
oidncc yn
ynme
me
da`utufknm dnra kl`abnknm ploacak usnfn. Zlrtao`nmenmmyn tadnk cnam ndncnf umtume rueamyn bakn
olmeeumnknm sncnf sntu oidnc ntnu dlmenm oidnc en`umenm
Dacafnt dnra slea suo`lr nsncmyn, oidnc da`nea 0 (dun) onhno, ynatu2
Oidnc nsame
Oidnc nsame ntnu
ntnu oid
oidncnc pambno
pambnonm
nm olrupn
olrupnknm
knm oid
oidnc
nc ynm
ynme
e daplri
daplriclf
clf dnr
dnraa paf
pafnk
nk cun
cunrr
plrusnfnnm dnm `ansnmyn daplriclf slhnrn pambnonm.
Xuo`lr dnmn dnra oidnc nsame dnpnt saplriclf nmtnrn cnam2
n. Zambnonm dnra duman plr`nmknm
`. Zambno
Zambnonm
nm dnracl
dnraclo`n
o`nen
en klunmen
klunmenm
m slplrt
slplrtaa plrusn
plrusnfnnm
fnnm oid
oidnc
nc vlmt
vlmturn
urn,, nsu
nsurnm
rnmsa,
sa, clns
clnsam
ame,
e, dnmn
plmsaim, ntnu clo`nen klunmenm cnammyn.
h. Zambnonm dnra plrusnfnnm mim`nmk.
0.8 @AN
@ANQN
QN KL
KL@\T
@\T\FN
\FNM
M AMWLXT
AMWLXTNXA
NXA
Kiopimlm ynme tlrknmdume dncno `anyn kl`utufnm amvlstnsa `ansnmyn daslsunaknm dlmenm
blmas usnfn ynme nknm dabncnmknm. Xlhnrn enras `lsnr `anyn kl`utufnm amvlstnsa olcaputa2
>. @anyn prn amvlstnsa
0. @anyn nkfar tltnp
8. @anyn iplrnsa
Xlhnrn uouo kiopimlm `anyn kl`utufnm amvlstnsa ndncnf sl`nena `lrakut2
>. @anyn prn amvlstnsa tlrdara dnra2
n. @anyn plo`untnm study
`. @anyn plmeurusnm azam-azam
0. @anyn plo`lcanm nktavn tltnp slplrta2
n. Nktavn tltnp `lrwubud nmtnrn cnam2
Tnmnf
Olsam-olsam
@nmeumnm
Zlrncntnm
Amvlmtnras knmtir
Fnk haptn
Caslmsa
Olrk pldnenme
8. @anyn iplrnsaimnc ynme tlrdara dnra2
n. \pnf dnm enba knrynwnm
`. @anyn castrak
h. @anyn tlcpim dnm nar
d. @anyn plolcafnrnnm
l. Znbnk
0.4 NP\
NP\X
XKKNX
NX (HNXF
(HNXF GCIU)
GCIU)
Nrus kns ndncnf buocnf unme ynme onsuk dnm klcunr dncno suntu plrusnfnnm oucna dnra
amvlstnsa dacnkuknm snopna dlmenm `lrnkfarmyn amvlstnsa tlrsl`ut.Dncno fnc ama amvlstir ynme
tlrplmtame
tlrplmtame ndncnf `lrnpn kns `lrsaf ynme datlr
datlraon
aon dnra unme ynme daamvlstns
daamvlstnsaknm
aknm dasuntu usnfn.
Zlmtamemyn kns nkfar `nea amvlstir bakn da`nmdameknm dlmenm cn`n ynme datlraon plrusnfnnm
daknrlmnknm2
>. Kns daplrcuknm umtuk ololmufa kl`utufnm unme tumna slfnra-fnra.
0. Kns daeumnknm umtuk olo`nynr sloun klwnba`nm ynme bntuf tlopi.
0.< KPA
KPATLP
TLPAN
AN ZLMA
ZLMACNA
CNANM
NM AMW
AMWLXT
LXTNXA
NXA
Ndnpum
Ndnpum kratlr
kratlran
an ynme
ynme `an
`ansn
sn daeumn
daeumnknm
knm umt
umtuk
uk olmumt
olmumtuknm
uknm klc
klcnynk
nynknm
nm sun
suntu
tu usn
usnfn
fn ntn
ntnu
u
amvlstnsa ndncnf2
>. Zcny`nhk plraid (ZZ)
0. Nvlrnel rntl ig rlturm (NPP)
8. Mlt prlslmt vncul (MZW)
4. Amtlrmnc rntl ig rlturm (APP)
<. Zrigatn`acaty amdlx (AZ)
7. Xlrtn `lr`nena rnsai klunmenm slplrta rnsai cakuadatns, sicvn`acatns, nktavatns dnm prign`acatns.
0.7 PNX
PNXAI-P
AI-PNXA
NXAI
I KL\NME
KL\NMENM
NM
0.7.> Zlmelrtanm cnpirnm klunmenm
Zndn prnktakmyn
prnktakmyn sltanp
sltanp plrusnfnnm,
plrusnfnnm, `nak `nmk onupum mim`nmk pndn suntu wnktu(plraidl
wnktu(plraidl))
nknm
nknm olcnpi
olcnpirkn
rknm
m slo
sloun
un kwe
kweant
antnm
nm klunmen
klunmenmyn
myn.. Zlo`un
Zlo`untnm
tnm ons
onsame
ame-on
-onsam
same
e cnp
cnpirn
irnm
m cnpirn
cnpirnm
m
klunmenm oloacaka tubunm tlrslmdara. Xlhnrn uouo tubunm plo`untnm cnpirnm klunmenm suntu
plrusnfnnm ndncnf sl`nena `lrakut2
>. Olo`lraknm amgironsa klnumenm, buocnf nktavn, blmas-blmas nktavn
0. Buocnf klwnba`nm, blmas-blmas klwnba`nm, dnm buocnf oidnc.
8. Olo`ar
Olo`arakn
aknm
m amgiro
amgironsa
nsa tlmtnm
tlmtnme
e fnsac
fnsac usnfn
usnfn ynme tlrhlr
tlrhlroam
oamdnr
dnraa buo
buocnf
cnf plmd
plmdnpn
npntm
tm ynme
daplriclf,suo`lr-suo`lr plmdnpntnm.
4. Buocnf `anyn-`anyn ynme daklcunrknm `lrakut blmas-blmas `anyn ynme daklcunrknm dncno plraidl
tlrtlmtu.
<. Olo`lraknm amgironsa tlmtnmeplru`nfnm-plru`nfnm ynme tlrbnda dncno nktavn, klwnba`nm, dnm
oidnc suntu plrusnfnnm
7. Olo`lr
Olo`lrakn
aknm
m amg
amgiro
ironsa
nsa tlmtnm
tlmtnme
e kam
kamlrb
lrbnn onmnbl
onmnblolm
olm dnc
dncno
no sun
suntu
tu plr
plraid
aidll dnr
dnraa fns
fnsac
ac cnp
cnpirn
irnm
m
klunmenm ynme dasnbaknm.
0.5 ZPIQL
ZPIQLKXA
KXA MLPNHN
MLPNHN DNM C
CNZIPN
NZIPNM
M CN
CN@N/P\E
@N/P\EAA
Da sno
snopam
pame
e atu olo`unt
olo`unt hns
hnsf
f gci
gciw
w plrusn
plrusnfnnm
fnnm bue
buenn dao
daoamt
amtnn umt
umtuk
uk olo`un
olo`untt pri
priylk
ylksa
sa
cnpirn
cnpirnm
m klu
klunmen
nmenmmy
mmynn umt
umtuk
uk `l`lrnp
`l`lrnpnn plraid
plraidll (`ansn
(`ansnmyn
myn slu
sluour
our pri
priylk)
ylk).. Zri
Zriylk
ylksa
sa cnp
cnpirn
irnm
m
klunmenm ynme da`unt ndncnf mlrnhn dnm cnpirnm cn`n/ruea.
\mtuk cl`af olmelmnc olonfnoa mlrnhn dnnm cnpirnm cn`n/ruea ndn `nakmyn katn olmeucnme
klo`nca plmelrtanm dnm kiopimlm-kiopimlm npn snbn ynme tlrdnpnt dncno dun cnpirnm klumenm
tlrsl`ut.
Xlhnrn enras `lsnr mlrnhn olmeeno`nrknm buocnf fnrtn da pisasa nktavn dnm buocnf utnme
slrtn oidnc (lkuatns) dapisasa pisavn. Kiopimlm fnrtn ynme tlreno`nr dapisasa ndncnf sl`nena
`lrakut2
>. Nktavn cnmhlr tlrdara dnra2
n. Kns
`. Plklmame pndn `nmk(eari dnm tn`umenm)
h. Dlpisati `lrbnmekn
d. Xurnt-surnt `lrfnren
l. Zautnme/krldat ynme da`lraknm
g. Zlrsldannm
e. @anyn ynme da`nynr daoukn
f. Zlmdnpntnm ynme onsaf fnrus datlraon
a. Nktavn cnmhlr cnammyn
0. Zlmylrtnnm
8. Nktavn tltnp ynme tlrdara dnra2
n. Nktavn tltnp `lrwubud ynatu2
Tnmnf
Olsam
@nmeumnm
Nkuoucnsa plmyusutnm
Fnk haptn
Caslmsa
Olrlk dnenme
4. Nktavn cnammyntlrdara dnra nmtnrn cnam2
n. Eldume dncno prisls
`. Tnmnf dncno plmylclsnannm
h. Zautnme bnmekn pnmbnme
d. \nme bnoamnm
@lrakut ama ndncnf kiopimlm-kiopimlm ynme tlrdnpnt dncnosuntu cnpirnm cn`n/ruea, nmtnrn
cnam2
>. Zlmbuncnm (plmdnpntnm)
0. FZZ (fnren pikik plmbnucnm)
8. Cn`n kitir
4. @anyn iplrnsa tlrdara dnra2
@anyn uouo
@anyn plmbuncnm
@anyn slwn
@anyn ndoamastrnsa
<. Cn`n kitlr iplrnsaimnc
7. Zlmyusutnm (dlprlsansa)
5. Zlmdnpntnm `lrsaf iplrnsa
6. Zlmdnpntnm cnammyn
1. Cn`n sl`lcuo cn`n dnm pnbnk ntnu L@AT (lnrmame `lgirl amtrlst nmd tnx)
>:. @anyn `umen tlrdara dnra2
@umen wlslc
@umen `nmk
@umen fapitlk
@umen i`caels
@umen cnammyn
>>. Cn`n sl`lcuo pnbnk ntnu L@T (lnrmame `lgirl tnx)
>0. Znbnk (tnx)
>8. Cn`nf slsudnf `umen dnm pnbnk ntnu LNAT (lnrmame ngtlr amtlrlst nmd tnx)
>4. Cn`n plrclo`nr snfno (lnrmame plr sfnrl
0.6 ZLME\
ZLME\K\PNM
K\PNM DLMEN
DLMENM
M PNXAI KL\NM
KL\NMENM
ENM
Nenrr cnp
Nen cnpirn
irnm
m klu
klumenm
menm ynm
ynme
e dasnba
dasnbaknm
knm dnpnt
dnpnt danrta
danrtaknm
knm dlmemn
dlmemn nmek
nmekn-n
n-nmekn
mekn ynme ndn
dacnpirnm klunmenm, onkn plrcu danmncasas.Ncnt nmncasas ynme dnpnt daeumnknm ndncnf rnsai-rnsai
klunmenm.
@N@ AAA
ZLM\T\Z
8.> KLXAOZ\CNM
>. Tubunm olmenmncasas nsplk klunmenm dnra suntu studa klcnynknm `asmas ndncnf umtuk olmlmtuknm
rl
rlmh
mhnm
nmnn am
amvl
vlst
stns
nsaa olcn
olcncu
cuaa pl
plrf
rfat
atum
umen
enm
m `a
`any
nynn dnm
dnm onmg
onmgnn
nntt ynme
ynme da fnrn
fnrnpk
pknm
nm dl
dlme
menm
nm
olo`nmdameknm nmtnrn plmelcunrnm dnm plmdnpntnm.
0. Ntavn tltnp ndn dun ynatu nktavn tltnpm `lrwubud dnm nktavn tltnp tadnk `lrwubud.
8. \mtuk
\mtuk olm
olmefa
efatum
tume
e kls
klslcu
lcuruf
rufnm
nm dnmn ynme da pnkn
pnkna,
a, ram
ramhan
hanm
m nmnc
nmncasa
asass `an
`anyn
yn dnr
dnraa suo
suo`lr
`lr
plo`lcnmbnnm datlmtuknm iclf2
@anyn utnme
Zlmenmeenrnm Klunmenm,
Zlmelcicnnm Klunmenm,
Zlmhnranm Klunmenm,
Zlmyaopnmnm Klunmenm,
Zlmelmdncanm Klunmenm,
Zlolraksnnm Klunmenm,
Zlcnpirnm klunmenm.
8.0 XNPNM
Fnrnpnm knoa sl`nena plmucas, Xloien onkncnf ama dnpnt `lronmgnnt `nea plo`nhn, dnm
knoa fnrnpknm buen `nfwn bnmenm fnmyn `lrgikus pndn ontlra ama snbn tltnpa tlcusura cl`af dncno
tlmtnme NXZLK KL\NMENM XT\DQ KLCNKNMM @AXMAX (XAO) olcncua rlglrlmsa-rlglrlmsa
cnam ynme dnpnt olo`ntu olmamekntknm plmeltnfunm katn tlmtnme nsplk klunmenm knrlnmn dncno
plmucasnm onkncnf ama plmucas olmyndnra `nfwn ontlra tlmtnme nsplk klunmenm onsaf snment
tlr`ntns.
DNGTNP Z\XTNKN
Knsoar dnm Bnkgnr. Xtuda Klcnynknm @asmas. Ldasa Kldun. Bnknrtn2 Klmhnmn Zrlmndn Oldan Eriup,
0::6.
Tnmbume, @nfnruddam Mur. Zldionm Zlmucasnm Knryn Acoanf (Zripisnc, Xkrapsa, dnm Tlsas). Oldnm2
Klmhnmn Zrlmndn Oldan Eriup, 0::<.
Nfonm, Pamitn. Unwnmhnrn. Xtn`nt. >7 Dlslo`lr 0::1.