Nilai barang modal Rp 300.000.000 Nilai sisa Rp 30.000.000 simpanan jaminan 10% x nilai barang modal tingkat bunga 24% p.a (2% per bulan) jangka waktu leasing 12 bulan kontrak leasing 1 Jan 2008 s/d 31 Des 2008 jawab (payment in advance) dibayar dimuka S = [(Nb - Ns) (1+i)n-1] i (1+i)n-1 = [(300.000.000 - 30.000.000) (1+0,02)12-1] 0,02 (1+0,02) 12-1 = 6.714.221,26 0,268.242.794 = 25,030,481.49 (6)' - 30.000.000 x 2% (3) - (4) bunga pembayaran pokok (4) (5) 25,030,481.49 4,899,390.37 20,131,091.12 4,496,768.55 20,533,712.94 4,086,094.29 20,944,387.20 3,667,206.54 21,363,274.95 3,239,941.05 21,790,540.44 2,804,130.24 22,226,351.25 2,359,603.21 22,670,878.28 1,906,185.65 23,124,295.84 1,443,699.73 23,586,781.76 971,964.09 24,058,517.40 490,793.75 24,539,687.74 30,000,000.00 30,365,777.46 300,000,000.42
periode (1) 0 1 2 3 4 5 6 7 8 9 10 11 12
tanggal (2) Jan'08 Jan'08 Feb'08 Mar'08 April'08 May'08 June'08 July'08 Aug'08 Sep'08 Oct'08 Nov'08 Dec'08 Dec'08 Jumlah
angsuran sewa (3) 25,030,481.49 25,030,481.49 25,030,481.49 25,030,481.49 25,030,481.49 25,030,481.49 25,030,481.49 25,030,481.49 25,030,481.49 25,030,481.49 25,030,481.49 25,030,481.49 30,000,000.00 330,365,777.88
a) (25.030.481,49 x 12) + 30.000.000 - 300.000.000 = 30.365.777,88 b) (25.030.482,49 x 12) + 30.000.000 atau 300.000.000 + 30.365.777,88 = 330.365.777,88 c) 300.000.000 - 25.030.481,49 = 274.969.518,51 d) 274.969.518,51 - 30.365.777,88 = 305.335.296,39 e) (274.969.518.51 - 30.000.000) x 2% = 4.899.390,37 f) 25.030.481,49 - 4.899.390,37 = 20.131.091,12 g) 30.365.777,88 - 4.899.390,37 = 25.466.387,51 jawab (payment in arrears) dibayar dibelakang S = [(Nb - Ns) (1+i)n] i (1+i)n-1 = [(300.000.000 - 30.000.000.000) (1+0,02)12]0,02 (1+0,02)12-1 = 6.848.505,69
0,268.241.794 = 25,531,091.14 (6)' - 30.000.000 x 2% (3) - (4) bunga pembayaran pokok (4) (5) 5,400,000.00 20,131,091.14 4,997,378.18 20,533,712.96 4,586,703.92 20,944,387.22 4,167,816.17 21,363,274.97 3,740,550.67 21,790,540.47 3,304,739.86 22,226,351.28 2,860,212.84 22,670,878.30 2,406,795.27 23,124,295.87 1,944,309.36 23,586,781.78 1,472,573.72 24,058,517.42 991,403.37 24,539,687.77 500,609.62 25,030,481.52 30,000,000.00 36,373,092.99 300,000,000.69
periode (1) 0 1 2 3 4 5 6 7 8 9 10 11 12
tanggal (2) Jan'08 Feb'08 Mar'08 April'08 May'08 June'08 July'08 Aug'08 Sep'08 Oct'08 Nov'08 Dec'08 Jan'09 Jumlah
angsuran sewa (3) 25,531,091.14 25,531,091.14 25,531,091.14 25,531,091.14 25,531,091.14 25,531,091.14 25,531,091.14 25,531,091.14 25,531,091.14 25,531,091.14 25,531,091.14 25,531,091.14 30,000,000.00 336,373,093.68
a) (25.531.091,14 x 12) + 30.000.000 - 300.000.000 = 36.373.093,68 b) (25.531.091,14 x 12) + 30.000.000 atau 300.000.000 + 36.373.091,68 = 336.373.093,68 c) (300.000.000 - 30.000.000) x 2% = 5.400.000 d) 25.531.091,14 - 5.400.000 = 20.131.091,14 e) 300.000.000 - 20.131.091,14 = 279.868.908,86 f) 36.373.093,68 - 5.400.000 = 30.973.093,68 g) 279.868.908,86 + 30.973.093,68 = 310.842.002,54
(6)' - (5) (7)' - (4) (6) + (7) saldo pokok unearned interest leased receivable (6) (7) (8) 300,000,000.00 30,365,777.88 330,365,777.88 274,969,518.51 30,365,777.88 305,335,296.39 254,838,427.39 25,466,387.51 280,304,814.90 234,304,714.45 20,969,618.96 255,274,333.41 213,360,327.25 16,883,524.67 230,243,851.92 191,997,052.30 13,216,318.13 205,213,370.43 170,206,511.86 9,976,377.08 180,182,888.94 147,980,160.61 7,172,246.84 155,152,407.45 125,309,282.33 4,812,643.63 130,121,925.96 102,184,986.48 2,906,457.99 105,091,444.47 78,598,204.72 1,462,758.26 80,060,962.98 54,539,687.33 490,794.16 55,030,481.49 29,999,999.58 30,000,000.00 -
(6)' - (5) (7)' - (4) (6) + (7) saldo pokok unearned interest leased receivable (6) (7) (8) 300,000,000.00 36,373,093.68 336,373,093.68 279,868,908.86 30,973,093.68 310,842,002.54 259,335,195.90 25,975,715.50 285,310,911.40 238,390,808.68 21,389,011.58 259,779,820.26 217,027,533.71 17,221,195.41 234,248,729.12 195,236,993.24 13,480,644.74 208,717,637.98 173,010,641.97 10,175,904.87 183,186,546.84 150,339,763.67 7,315,692.03 157,655,455.70 127,215,467.80 4,908,896.76 132,124,364.56 103,628,686.02 2,964,587.40 106,593,273.42 79,570,168.60 1,492,013.68 81,062,182.28 55,030,480.83 500,610.31 55,531,091.14 29,999,999.31 29,999,999.31 -