➢ Waktu pengerjaan soal dan pengumpulan jawaban Hari Minggu, 11 Februari 2018 pukul

13.00 s/d 18.00 WIB, pengumpulan jawaban LEBIH dari pukul 18.00 WIB akan di
DISKUALIFIKASI.
➢ LEMBAR JAWABAN dikirim melalui email IAW iaw.feb.umy@gmail.com dalam
bentuk PDF dengan ketentuan nama file dan subject : IAW2018_(Nama
kelompok)_(Nama Ketua)_Universitas

1. STEINWAY Company manufactures miniature circuit boards used in

wireless phones and personal organizers. On January 2 2017
,STEINWAY purchased a circuit board stamping machine at a
retail price of $20,000. STEINWAY paid 5% sales tax on this purchase.
STEINWAY paid a contractor $2,000 for a specially wired platform
for the machine, to ensure non-interruptedpower TC the machine.
STEINWAY estimates the machine will have a 5-year useful life,
with a residual value of $3,000 at the end of 5 years. STEINWAY
uses straight-line depreciation and employs the half-year convention
in accounting for partial-year depreciation (thatis, it takes a hall year
of depreciation in the first year of an asset’s useful life).
STEINWAY's fiscal year ends on December 31.
Questions:
1. At what amount should STEINWAY record the acquisition cost of machine
2. What journal entry should STEINWAY record in 2017?
3. At what amount will the machine be reported in Norwel's statement of financial
position at December 31, 2018?
4. On June 26, 2019 STEINWAY decides to outsource its circuit board operations
to Boards-R-US Inc. As part of this plan, STEINWAY sells the machine (and
platform) to Boards-R-US fo $9,000. What is the impact of disposal on
STEINWAY’s 2019 income before taxes?

1
2. Starting early 2017, Hotel. HIMA JAYA estimates fixed and variable costs associated
with Hotel Room Maintenance Fee. The data available for 12 months are as follows:

Room Maintenance Fee Units

Rp. 28.000.000 170
Rp. 17.000.000 134
Rp. 26.000.000 180
Rp. 14.000.000 100
Rp. 17.500.000 136
Rp. 15.750.000 115
Rp. 16.250.000 150
Rp. 18.000.000 140
Rp. 21.550.000 167
Rp. 18.750.000 145
Rp. 20.240.000 154
Rp. 21,870.000 175

a. Estimated fixed and variable costs for Room Maintenance Fee by using the highest
and lowest point method.
b. What is the cost of maintaining equality in 2017?
c. Using the results on a problem, calculate the maintenance cost if the amount of rooms
is 134

3. Ryan is a widower having 3 children, working at PT HIMA JAYA as permanent

employee since 01 January 2016. The salary at November 2016 is guaranteed on
November 1, 2016, the salary of November is Rp. 9,500,000, - and monthly retirement
contributions of Rp. 1.250.000, -. Calculate Income Tax Article 21 which must be
deducted of salary on November 2016!

4. PT. HIMA UMY adalah importir mesin fotokopi dari Jerman yang telah memiliki API.
Pada awal bulan Oktober 2016 telah memasukkan barang dengan cost US$ 37.500; biaya
angkut sebesar US$ 2.925 dan premi asuransi yang dibayar adalah US$ 865. Bea Masuk
yang di bayar 20% dari CIF dan pungutan pabean lainnya 10% dari CIF. (Kurs BI = Rp.
13.750 , Kurs KMK yang berlaku US$1 = Rp.13.500,00.) Hitung PPh Pasal 22 atas
Kegiatan Impor yang terutang !

2
5. Berikut data yang digunakan oleh auditor untuk menghitung berapa jumlah yang piutang
benar (wajar) dengan menggunakan variabel sampling untuk estimasi:
Jumlah populasi kartu piutang (N) 6.000 kartu piutang
Achieved precision (A) Rp. 80.000
Dengan menggunakan sample sebanyak 170 kartu piutang diperoleh data sebagai
berikut :
Rata-rata dari sample Rp 22.000
Standar devisiasi sample Rp. 92
Standar error 7
Dengan menggunakan tingkat kepercayaan 95%, alpha 5%, Ztabel 1,96, hitunglah
apakah saldo piutang sebesar Rp. 132.000.000 adalah benar (wajar)?
(hitung A’(EAV) terlebih dahulu)