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1) PEMBELIAN SAHAM PT SEMAR

Persentase pembelian investasi PT SEMAR =


JANUARI

Investment in PT Semar
Cash

75%
1,575,000,000

2) EXCESS VALUE
ASSET NETTO
Current Asset
Land
Building
Equipment
Current liabilities
TOTAL ASET NETTO

BV
300,000,000
800,000,000
600,000,000
500,000,000
(200,000,000)
2,000,000,000

Harga perolehan
asset netto BV (75%)
EXCESS VALUE

1,575,000,000
1,500,000,000
75,000,000

(75.000.000) = 225.000.000 + (75.000.000) + (75.000.000) + X


X=0
3) JURNAL PENGAKUAN LABA DAN DIVIDEND
DESEMBER
Investment in PT Semar
Income from PT Semar
Cash

187,500,000

75,000,000
Investment in PT Semar

4) COST METHODE
a) Pembelian
JANUARI
Investment in PT Semar
Cash
DESEMBER

Cash

1,575,000,000

75,000,000
Dividend Income

1,575,000,000

FV
SELISIH (75%)
300,000,000
1,100,000,000
225,000,000
500,000,000
(75,000,000)
400,000,000
(75,000,000)
(200,000,000)
2,100,000,000

PT PETRUK
Investment in PT Semar
1,575,000,000

75.000.000) + X

187,500,000

75,000,000

1,575,000,000

75,000,000

=
=

BV asset netto
1,500,000,000

EV Land
225,000,000

PT SEMAR (75%)
EV Building
(75,000,000)

EV Equipment
(75,000,000)

1) EXCESS VALUE
ASSET NETTO
Cash
A/R
Inventory
Prepaid Expense
Land
Building-net
Equipment-net
Current Liabilities
Longterm Liabilities
TOTAL ASET NETTO

BV
100,000,000
200,000,000
300,000,000
50,000,000
350,000,000
280,000,000
120,000,000
(250,000,000)
(300,000,000)
850,000,000

Equity 01 jan 2010


laba s.d 27 mei 2010
dividend
total equity 27 mei 2010

850,000,000
150,000,000
(75,000,000)
925,000,000

Harga perolehan
asset netto BV (40%)
EXCESS VALUE

390,000,000
370,000,000
20,000,000

20.000.000 = 12.000.000 + 40.000.000 + (20.000.000) + (12.000.000) + X


X=0

2) JURNAL SELAMA TAHUN BERJALAN


a. Investment in PT Semirang
Cash

390,000,000

b. Investment in PT Semirang
Income from PT Semirang

84,000,000

c. Cash

30,000,000
Investment in PT Semirang

Cash

30,000,000
Investment in PT Semirang

d. Income from PT Semirang


Investment in PT Semirang

12,000,000

e. Investment in PT Semirang
Income from PT Semirang

2,000,000

b. Investment in PT Semirang

3,000,000

Income from PT Semirang


3) TOTAL INCOME FROM PT SEMIRANG
=
4) TOTAL INVESTMENT IN PT SEMIRANG
=

77,000,000

407,000,000

FV
100,000,000
200,000,000
330,000,000
50,000,000
450,000,000
230,000,000
90,000,000
(250,000,000)
(300,000,000)
900,000,000

SELISIH (40%)
12,000,000
40,000,000
(20,000,000)
(12,000,000)
20,000,000

00.000) + (12.000.000) + X

390,000,000

84,000,000

30,000,000
30,000,000

12,000,000

2,000,000

a
b
c
d
e
f

PEMBELIAN
NET INCOME
DIVIDEND (2X)
INVENTORY
DEPR. BUILDING
DEPR. EQUIPMENT
TOTAL

3,000,000

PT PANJI
Investment in PT SEMIRANG
390,000,000
84,000,000
(60,000,000)
(12,000,000)
2,000,000
3,000,000
407,000,000

PT S
=
=
=
=
=
=
=

BV asset netto
370,000,000
84,000,000
(60,000,000)

EV Inventory
12,000,000

(12,000,000)

394,000,000

PT SEMIRANG (40%)
EV Land
EV Building
40,000,000
(20,000,000)

EV Equipment
(12,000,000)

2,000,000
40,000,000

(18,000,000)

3,000,000
(9,000,000)

1) EXCESS VALUE
Equity 01 jan 2010
laba s.d 05 april 2010

2,700,000,000
125,000,000

total equity 05 april 2010

2,825,000,000

Harga perolehan
asset netto BV (45%)
EXCESS VALUE

1,350,000,000
1,271,250,000
78,750,000

2) NILAI PATENT =

85,000,000

3) JURNAL SELAMA TAHUN BERJALAN


a. Investment in PT SAUDARA
Cash

1,350,000,000

b. Investment in PT SAUDARA
Income from PT SAUDARA
c. Cash

168,750,000

90,000,000
Investment in PT SAUDARA

d. Income from PT SAUDARA


Investment in PT SAUDARA

22,500,000

e. Investment in PT SAUDARA
Income from PT SAUDARA

1,800,000

b. Income from PT SAUDARA


Investment in PT SAUDARA

2,250,000

4) TOTAL INCOME FROM PT SAUDARA


=
5) TOTAL INVESTMENT IN PT SAUDARA
=

145,800,000

1,405,800,000

a
b
c
d
e
f

PEMBELIAN
NET INCOME
DIVIDEND (2X)
INVENTORY*)
DEPR. BUILDING
AMORT. PATENT
TOTAL

*) ASUMSI inventory habis terjual

1,350,000,000

168,750,000

90,000,000

22,500,000

1,800,000

2,250,000

PT PENTA
Investment in PT SAUDARA
1,350,000,000
168,750,000
(90,000,000)
(22,500,000)
1,800,000
(2,250,000)
1,405,800,000

ry habis terjual

=
=
=
=
=
=
=

BV asset netto
1,271,250,000
168,750,000
(90,000,000)

EV Inventory
22,500,000

(22,500,000)

1,350,000,000

PT SAUDARA
EV Land
EV Building
45,000,000
(27,000,000)

EV Patent
38,250,000

1,800,000
45,000,000

(25,200,000)

(2,250,000)
36,000,000

1) EXCESS VALUE
Ekuitas 01 jan 2010
Laba s/d 02 juli 2010
Dividend
Ekuitas 02 juli 2010

1,200,000,000
100,000,000
(60,000,000)
1,240,000,000

Harga perolehan
asset netto BV (45%)
EXCESS VALUE

2) NILAI PATENT =

500,000,000
496,000,000
4,000,000

5,500,000

3) JURNAL SELAMA TAHUN BERJALAN


2010
a. Investment in PT SISKA
Cash

500,000,000

b. Investment in PT SISKA
Income from PT SISKA

40,000,000

c. Cash

24,000,000
Investment in PT SISKA

d. Income from PT SISKA


Investment in PT SISKA

1,000,000

e. Income from PT SISKA


Investment in PT SISKA

400,000

f. Investment in PT SISKA
Income from PT SISKA
g. Income from PT SISKA
Investment in PT SISKA
2011
a. Investment in PT SISKA
Income from PT SISKA
b. Cash

80,000

110,000

120,000,000

(24,000,000)
Investment in PT SISKA

Cash

(24,000,000)
Investment in PT SISKA

c. Investment in PT SISKA
Income from PT SISKA

160,000

d. Income from PT SISKA


Investment in PT SISKA

220,000

4) TOTAL INCOME FROM PT SISKA


2010 =
2011 =
TOTAL =

38,570,000
120,380,000
158,950,000

5) saldo INVESTMENT IN PT SISKA


2010 =
2011 =

514,570,000
586,510,000

500,000,000

40,000,000

24,000,000

1,000,000

400,000

80,000

110,000

120,000,000

(24,000,000)
(24,000,000)

a
b
c
d
e
f
g.

2010
PEMBELIAN
NET INCOME
DIVIDEND
INVENTORY
other CA
DEPR. BUILDING
AMORT. PATENT
TOTAL

a
b
c
d

2011
NET INCOME
DIVIDEND (2x)
DEPR. BUILDING
AMORT. PATENT
TOTAL

160,000

220,000

PT PISKA
Investment in PT SISKA

500,000,000
40,000,000
(24,000,000)
(1,000,000)
(400,000)
80,000
(110,000)
514,570,000

=
=
=
=
=
=
=

120,000,000
(48,000,000)
160,000
(220,000)
586,510,000

=
=
=
=

BV asset netto
496,000,000
40,000,000
(24,000,000)

###

1,000,000

(1,000,000)

512,000,000

###

EV Inventory

120,000,000
(48,000,000)

584,000,000

PT SISKA
EV other CA
400,000

EV Land
2,000,000

EV Building
(1,600,000)

EV Patent
2,200,000

(400,000)
80,000
-

2,000,000

(1,520,000)

(110,000)
2,090,000

160,000
2,000,000

(1,360,000)

(220,000)
1,870,000