NAMA PUTRI KHARISMA SARI

NIM : 200302082
KELAS : AKUNTANSI B PAGI
TUGAS : UAS Te. ANALISIS INVESTASI & MANAJEMEN PORTOFOLIO

BUKU KAS
PT. BY ME
PERIODE : SESSI 1

TANGGAL JUAL BELI

NO. KETERANGAN KURS (Rp.) DEBET (Rp.) KREDIT (Rp.)
TRANSAKSI VOLUME NILAI VOLUME NILAI
Saldo Awal Rp 500,000,000
1 12/5/2022 Beli TLKM Rp 3,840 2000 Rp 7,680,000 Rp - Rp 7,680,000.00
2 12/6/2022 Beli INDF Rp 6,775 2000 Rp 13,550,000 Rp - Rp 13,550,000.00
3 12/7/2022 Beli BBRI Rp 4,740 2000 Rp 9,480,000 Rp 9,480,000.00
4 12/8/2022 Beli SMGR Rp 6,930 2000 Rp 13,860,000 Rp - Rp 13,860,000.00
5 12/8/2022 Jual TLKM Rp 3,740 2000 Rp 7,480,000 Rp 7,480,000 Rp -
6 12/9/2022 Beli BBRI Rp 4,800 25000 Rp 120,000,000 Rp 120,000,000.00
7 12/9/2022 Beli UNVR Rp 4,720 2000 Rp 9,440,000 Rp - Rp 9,440,000.00
8 12/9/2022 Beli TLKM Rp 3,650 35,000 Rp 127,750,000 Rp - Rp 127,750,000.00
9 12/12/2022 Beli SMGR Rp 6,731 10000 Rp 67,313,000 Rp - Rp 67,313,000.00
10 12/13/2022 Jual BBRI Rp 4,970 17000 Rp 84,490,000 Rp 84,490,000 Rp -
11 12/13/2022 Beli INDF Rp 6,850 10000 Rp 68,500,000 Rp - Rp 68,500,000.00
12 12/14/2022 Jual BBRI Rp 5,000 10000 Rp 50,000,000 Rp 50,000,000 Rp -
13 12/15/2022 Jual SMGR Rp 7,225 14000 Rp 101,150,000 Rp 101,150,000 Rp -
14 12/15/2022 Beli UNVR Rp 4,700 25000 Rp 117,500,000 Rp - Rp 117,500,000.00
15 12/16/2022 Jual UNVR Rp 4,870 27000 Rp 131,490,000 Rp 131,490,000 Rp -
16 12/16/2022 Jual TLKM Rp 3,680 15000 Rp 55,200,000 Rp 55,200,000 Rp -
17 12/19/2022 Beli UNVR Rp 4,730 15000 Rp 70,950,000 Rp - Rp 70,950,000.00
18 12/19/2022 Jual INDF Rp 7,000 12000 Rp 84,000,000 Rp 84,000,000 Rp -
19 12/21/2022 Beli BBRI Rp 4,890 30000 Rp 146,700,000 Rp - Rp 146,700,000.00
20 12/21/2022 Beli SMGR Rp 6,725 20000 Rp 134,500,000 Rp - Rp 134,500,000.00
21 12/21/2022 Jual TLKM Rp 3,790 22000 Rp 83,380,000 Rp 83,380,000 Rp -
22 12/22/2022 Jual BBRI Rp 4,960 30000 Rp 148,800,000 Rp 148,800,000 Rp -
23 12/22/2022 Jual UNVR Rp 4,840 15000 Rp 72,600,000 Rp 72,600,000 Rp -
24 12/22/2022 Beli INDF Rp 6,800 35000 Rp 238,000,000 Rp - Rp 238,000,000.00
25 12/26/2022 Jual SMGR Rp 6,800 20000 Rp 136,000,000 Rp 136,000,000 Rp -
26 12/26/2022 Beli UNVR Rp 4,750 30000 Rp 142,500,000 Rp - Rp 142,500,000.00
27 12/26/2022 Jual INDF Rp 6,875 37000 Rp 254,375,000 Rp 254,375,000 Rp -
28 12/27/2022 Jual UNVR Rp 4,810 30000 Rp 144,300,000 Rp 144,300,000 Rp -
TOTAL 251000 Rp 1,353,265,000 245000 Rp 1,287,723,000 Rp 1,353,265,000 Rp 1,287,723,000.00

DEBET KREDIT
Fee Transaksi Rp 2,640,988,000 x 0,04 % = Rp 1,056,395.20
Bunga 70 % x Rp 564,485,605 / 360 = Rp 1,097,611
Pajak 15 % x Rp 1,097,611 = Rp 164,641.63
 SALDO (Rp.)
Rp 500,000,000
Rp 492,320,000
Rp 478,770,000
Rp 469,290,000
Rp 455,430,000
Rp 462,910,000
Rp 342,910,000
Rp 333,470,000
Rp 205,720,000
Rp 138,407,000
Rp 222,897,000
Rp 154,397,000
Rp 204,397,000
Rp 305,547,000
Rp 188,047,000
Rp 319,537,000
Rp 374,737,000
Rp 303,787,000
Rp 387,787,000
Rp 241,087,000
Rp 106,587,000
Rp 189,967,000
Rp 338,767,000
Rp 411,367,000
Rp 173,367,000
Rp 309,367,000
Rp 166,867,000
Rp 421,242,000
Rp 565,542,000

Rp 564,485,605
Rp 565,583,216
Rp 565,418,574
 BUKU SAHAM
PT. BY ME
PERIODE : SESSI I

Nama Saham : PT Bank Rakyat Indonesia Tbk

Kode Saham : BBRI

Transaksi Saldo
Tanggal
No Keterangan Jual Beli Kurs Saham
Transaksi
(Unit) (Unit) (Rp) (Unit)
1 12/1/2022 SALDO AWAL Rp 4,940 2000
2 12/7/2022 Beli BBRI 2000 Rp 4,740 4000
3 12/9/2022 Beli BBRI 25000 Rp 4,800 29000
4 12/13/2022 Jual BBRI 17000 Rp 4,970 12000
5 12/14/2022 Jual BBRI 10000 Rp 5,000 2000
6 12/21/2022 Beli BBRI 30000 Rp 4,890 32000
7 12/22/2022 Jual BBRI 30000 Rp 4,960 2000

BUKU SAHAM
PT. BY ME
PERIODE : SESSI I

Nama Saham : Semen Indonesia (Persero) Tbk.

Kode Saham : SMGR

Transaksi Saldo
Tanggal
No Keterangan Jual Beli Kurs Saham
Transaksi
(Unit) (Unit) (Rp) (Unit)
1 12/1/2022 SALDO AWAL Rp 7,678 2000
2 12/8/2022 Beli SMGR 2000 Rp 6,930 4000
3 12/12/2022 Beli SMGR 10000 Rp 6,731 14000
4 12/15/2022 Jual SMGR 14000 Rp 7,225 0
5 12/21/2022 Beli SMGR 20000 Rp 6,725 20000
6 12/26/2022 Jual SMGR 20000 Rp 6,800 0

BUKU SAHAM
PT. BY ME
PERIODE : SESSI I

Nama Saham : PT Unilever Indonesia Tbk

Kode Saham : UNVR

Transaksi Saldo
Tanggal
No Keterangan Jual Beli Kurs Saham
Transaksi
(Unit) (Unit) (Rp) (Unit)
1 12/1/2022 SALDO AWAL Rp 4,710 2000
2 12/9/2022 Beli UNVR 2000 Rp 4,720 4000
3 12/15/2022 Beli UNVR 25000 Rp 4,700 29000
4 12/16/2022 Jual UNVR 27000 Rp 4,870 2000
5 12/19/2022 Beli UNVR 15000 Rp 4,730 17000
6 12/22/2022 Jual UNVR 15000 Rp 4,840 2000
7 12/26/2022 Beli UNVR 30000 Rp 4,750 32000
8 12/27/2022 Jual UNVR 30000 Rp 4,810 2000

BUKU SAHAM
PT. BY ME
PERIODE : SESSI I

Nama Saham : PT Indofood Sukses Makmur Tbk

Kode Saham : INDF

Transaksi Saldo
Tanggal
No Keterangan Jual Beli Kurs Saham
Transaksi
(Unit) (Unit) (Rp) (Unit)
1 12/1/2022 SALDO AWAL Rp 6,675 2000
2 12/6/2022 Beli INDF 2000 Rp 6,775 4000
3 12/13/2022 Beli INDF 10000 Rp 6,850 14000
4 12/19/2022 Jual INDF 12000 Rp 7,000 2000
5 12/22/2022 Beli INDF 35000 Rp 6,800 37000
6 12/26/2022 Jual INDF 37000 Rp 6,875 0

BUKU SAHAM
PT. BY ME
PERIODE : SESSI I

Nama Saham : Telekomunikasi Indonesia (Persero) Tbk.

Kode Saham : TLKM

Transaksi Saldo
Tanggal
No Keterangan Jual Beli Kurs Saham
Transaksi
(Unit) (Unit) (Rp) (Unit)
1 12/1/2022 SALDO AWAL Rp 3,960 2000
2 12/5/2022 Beli TLKM 2000 Rp 3,840 4000
3 12/8/2022 Jual TLKM 2000 Rp 3,740 2000
4 12/9/2022 Beli TLKM 35,000 Rp 3,650 37000
5 12/16/2022 Jual TLKM 15000 Rp 3,680 22000
6 12/21/2022 Jual TLKM 22000 Rp 3,790 0
BBRI-Bank BRI (Persero) Tbk.
BELI JUAL (HARGA PASAR)
KET
VOL HARGA NILAI VOL HARGA
SALDO AWAL
Beli 2000 Rp 4,740 Rp 9,480,000

Beli 25000 Rp 4,800 Rp 120,000,000

Jual Rp 17,000 4,970.00

Jual Rp 10,000 5,000.00

Beli 30000 Rp 4,890 Rp 146,700,000

Jual Rp 30,000 4,960.00

SMGR-Semen Indonesia (Persero) Tbk.

KET BELI JUAL (HARGA PASAR)
VOL HARGA NILAI VOL HARGA
SALDO AWAL
Beli 2000 Rp 6,930 Rp 13,860,000

Beli 10000 Rp 6,731 Rp 67,313,000

Jual Rp 14,000 7,225.00

Beli 20000 Rp 6,725 Rp 134,500,000

Jual Rp 20,000 6,800.00

UNVR- Unilever Indonesia Tbk.

KET BELI JUAL (HARGA PASAR)
VOL HARGA NILAI VOL HARGA
SALDO AWAL
Beli 2000 Rp 4,720 Rp 9,440,000

Beli 25000 Rp 4,700 Rp 117,500,000

Jual 27000 Rp 4,870

Beli 15000 Rp 4,730 Rp 70,950,000

Jual 15000 Rp 4,840

Beli 30000 Rp 4,750 Rp 142,500,000

Jual 30000 Rp 4,810 Rp 144,300,000

INDF- Indofood Tbk.

KET BELI JUAL (HARGA PASAR)
VOL HARGA NILAI VOL HARGA
SALDO AWAL
Beli 2000 Rp 6,775 Rp 13,550,000

Beli 10000 Rp 6,850 Rp 68,500,000

Jual 12000 Rp 7,000

Beli 35000 Rp 6,800 Rp 238,000,000

Jual 37000 Rp 6,875

TLKM- Telekomunikasi Indonesia (Persero) Tbk.

KET BELI JUAL (HARGA PASAR)
VOL HARGA NILAI VOL HARGA
SALDO AWAL
Beli 2000 Rp 3,840 Rp 7,680,000

Jual Rp 2,000 3,740.00

Beli 35000 Rp 3,650 Rp 127,750,000

Jual Rp 15,000 3,680.00

Jual Rp 22,000 3,790.00

 KARTU PERSEDIAAN
L (HARGA PASAR) JUAL (PERSEDIAAN) SALDO
NILAI VOL HARGA NILAI VOL
2000
2000
2000
2000
2000
25000
Rp 84,490,000 2000 4,940.00 9,880,000.00 12000
2000 4,740.00 9,480,000.00
13000 4,800.00 62,400,000.00
12000
Rp 50,000,000 10000 4,800.00 48,000,000.00 2000
2000
30000
Rp 148,800,000 2000 4,800.00 9,600,000.00 2000
28000 4,890.00 136,920,000.00

L (HARGA PASAR) JUAL (PERSEDIAAN) SALDO

NILAI VOL HARGA NILAI VOL
2000
2000
2000
2000
2000
10000
Rp 101,150,000 2000 7,678.00 15,356,000.00 0
2000 6,930.00 13,860,000.00
10000 6,731.30 67,313,000.00
20000
Rp 136,000,000 20000 6,725.00 134,500,000.00 0

L (HARGA PASAR) JUAL (PERSEDIAAN) SALDO

NILAI VOL HARGA NILAI VOL
2000
2000
2000
2000
 2000
25000
Rp 131,490,000 2000 4,710.00 9,420,000.00 2000
2000 4,720.00 9,440,000.00
23000 4,700.00 108,100,000.00
2000
15000
Rp 72,600,000 2000 4,700.00 9,400,000.00 2000
13000 4,730.00 61,490,000.00
2000
30000
2000 4,730.00 9,460,000.00 2000
28000 4,750.00 133,000,000.00

L (HARGA PASAR) JUAL (PERSEDIAAN) SALDO

NILAI VOL HARGA NILAI VOL
2000
2000
2000
2000
2000
10000
Rp 84,000,000 2000 6,675.00 13,350,000.00 2000
2000 6,775.00 13,550,000.00
8000 6,850.00 54,800,000.00
2000
35000
Rp 254,375,000 2000 6,850.00 13,700,000.00 0
35000 6,800.00 238,000,000.00

L (HARGA PASAR) JUAL (PERSEDIAAN) SALDO

NILAI VOL HARGA NILAI VOL
2000
2000
2000
Rp 7,480,000 2000 3,960.00 7,920,000.00 2000

2000
35000
Rp 55,200,000 2000 3,840.00 7,680,000.00 22000
Rp 13,000 3,650.00 47,450,000.00
22000
Rp 83,380,000 22000 3,650.00 80,300,000.00 0
TOTAL
 SALDO
HARGA NILAI PENJUALAN HPP
Rp 4,940 Rp 9,880,000
Rp 4,940 Rp 9,880,000
Rp 4,740 Rp 9,480,000
Rp 4,940 Rp 9,880,000
Rp 4,740 Rp 9,480,000
Rp 4,800 Rp 120,000,000
Rp 4,800 Rp 57,600,000 84,490,000.00 81,760,000.00

Rp 4,800 Rp 57,600,000
Rp 4,800 Rp 9,600,000 50,000,000.00 48,000,000.00
Rp 4,800 Rp 9,600,000
Rp 4,890 Rp 146,700,000
Rp 4,890 Rp 9,780,000 148,800,000.00 146,520,000.00

SALDO
HARGA NILAI PENJUALAN HPP
Rp 7,678 Rp 15,356,000
Rp 7,678 Rp 15,356,000
Rp 6,930 Rp 13,860,000
Rp 7,678 Rp 15,356,000
Rp 6,930 Rp 13,860,000
Rp 6,731 Rp 67,313,000
0 0 101,150,000.00 96,529,000.00

Rp 6,725 Rp 134,500,000
0 0 136,000,000.00 134,500,000.00

HARGA NILAI PENJUALAN HPP

Rp 4,710 Rp 9,420,000
Rp 4,710 Rp 9,420,000
Rp 4,720 Rp 9,440,000
Rp 4,710 Rp 9,420,000
Rp 4,720 Rp 9,440,000
Rp 4,700 Rp 117,500,000
Rp 4,700 Rp 9,400,000 131,490,000.00 126,960,000.00

Rp 4,700 Rp 9,400,000
Rp 4,730 Rp 70,950,000
Rp 4,730 Rp 9,460,000 72,600,000.00 70,890,000.00

Rp 4,730 Rp 9,460,000
Rp 4,750 Rp 142,500,000
Rp 4,750 Rp 9,500,000 144,300,000.00 142,460,000.00

SALDO
HARGA NILAI PENJUALAN HPP
Rp 6,675 Rp 13,350,000
Rp 6,675 Rp 13,350,000
Rp 6,775 Rp 13,550,000
Rp 6,675 Rp 13,350,000
Rp 6,775 Rp 13,550,000
Rp 6,850 Rp 68,500,000
Rp 6,850 Rp 13,700,000 84,000,000.00 81,700,000.00

Rp 6,850 Rp 13,700,000
Rp 6,800 Rp 238,000,000
0 0 254,375,000.00 251,700,000.00

SALDO
HARGA NILAI PENJUALAN HPP
Rp 3,960 Rp 7,920,000
Rp 3,960 Rp 7,920,000
Rp 3,840 Rp 7,680,000
Rp 3,840 Rp 7,680,000 7,480,000.00 7,920,000.00

Rp 3,840 Rp 7,680,000
Rp 3,650 Rp 127,750,000
Rp 3,650 Rp 80,300,000 55,200,000.00 55,130,000.00

Rp 3,650 Rp 80,300,000
0 0 83,380,000.00 80,300,000.00
1,353,265,000.00 1,324,369,000.00
 PERHITUNGAN LABA RUGI
Penjualan Rp 1,353,265,000
Harga Pokok Penjualan Rp 1,324,369,000
Laba/Rugi kotor Rp 28,896,000
Pendapatan :
Dividen
Bunga =
Biaya :
Biaya transaksi DEBET
Denda frekwensi
Denda short/margin
Total Biaya DEBET
Laba/Rugi bersih #VALUE!