HARGA FURNITUR 17,000,000

UANG MUKA 6,000,000

UTANG 11,000,000
MASA ANGSURAN 4 48
BUNGA 12% 1%

ANGSURAN PER BULAN

Rp289,672.19

TABEL ANGSURAN
ANGSURAN KE SALDO AWAL ANGSURAN POKOK BUNGA SALDO AKHIR
0 11,000,000
1 11,000,000 Rp289,672.19 Rp179,672.19 Rp110,000.00 10,820,327.81
2 10,820,328 Rp289,672.19 Rp181,468.91 Rp108,203.28 10,638,858.90
3 10,638,859 Rp289,672.19 Rp183,283.60 Rp106,388.59 10,455,575.30
4 10,455,575 Rp289,672.19 Rp185,116.44 Rp104,555.75 10,270,458.86
5 10,270,459 Rp289,672.19 Rp186,967.60 Rp102,704.59 10,083,491.26
6 10,083,491 Rp289,672.19 Rp188,837.28 Rp100,834.91 9,894,653.98
7 9,894,654 Rp289,672.19 Rp190,725.65 Rp98,946.54 9,703,928.33
8 9,703,928 Rp289,672.19 Rp192,632.91 Rp97,039.28 9,511,295.43
9 9,511,295 Rp289,672.19 Rp194,559.24 Rp95,112.95 9,316,736.19
10 9,316,736 Rp289,672.19 Rp196,504.83 Rp93,167.36 9,120,231.36
11 9,120,231 Rp289,672.19 Rp198,469.88 Rp91,202.31 8,921,761.49
12 8,921,761 Rp289,672.19 Rp200,454.57 Rp89,217.61 8,721,306.91
13 8,721,307 Rp289,672.19 Rp202,459.12 Rp87,213.07 8,518,847.79
14 8,518,848 Rp289,672.19 Rp204,483.71 Rp85,188.48 8,314,364.08
15 8,314,364 Rp289,672.19 Rp206,528.55 Rp83,143.64 8,107,835.53
16 8,107,836 Rp289,672.19 Rp208,593.83 Rp81,078.36 7,899,241.70
17 7,899,242 Rp289,672.19 Rp210,679.77 Rp78,992.42 7,688,561.92
18 7,688,562 Rp289,672.19 Rp212,786.57 Rp76,885.62 7,475,775.35
19 7,475,775 Rp289,672.19 Rp214,914.44 Rp74,757.75 7,260,860.92
20 7,260,861 Rp289,672.19 Rp217,063.58 Rp72,608.61 7,043,797.34
21 7,043,797 Rp289,672.19 Rp219,234.22 Rp70,437.97 6,824,563.12
22 6,824,563 Rp289,672.19 Rp221,426.56 Rp68,245.63 6,603,136.56
23 6,603,137 Rp289,672.19 Rp223,640.82 Rp66,031.37 6,379,495.74
24 6,379,496 Rp289,672.19 Rp225,877.23 Rp63,794.96 6,153,618.50
25 6,153,619 Rp289,672.19 Rp228,136.00 Rp61,536.19 5,925,482.50
26 5,925,482 Rp289,672.19 Rp230,417.36 Rp59,254.82 5,695,065.14
27 5,695,065 Rp289,672.19 Rp232,721.54 Rp56,950.65 5,462,343.60
28 5,462,344 Rp289,672.19 Rp235,048.75 Rp54,623.44 5,227,294.84
29 5,227,295 Rp289,672.19 Rp237,399.24 Rp52,272.95 4,989,895.60
30 4,989,896 Rp289,672.19 Rp239,773.23 Rp49,898.96 4,750,122.37
31 4,750,122 Rp289,672.19 Rp242,170.97 Rp47,501.22 4,507,951.40
32 4,507,951 Rp289,672.19 Rp244,592.68 Rp45,079.51 4,263,358.73
33 4,263,359 Rp289,672.19 Rp247,038.60 Rp42,633.59 4,016,320.12
34 4,016,320 Rp289,672.19 Rp249,508.99 Rp40,163.20 3,766,811.14
35 3,766,811 Rp289,672.19 Rp252,004.08 Rp37,668.11 3,514,807.06
36 3,514,807 Rp289,672.19 Rp254,524.12 Rp35,148.07 3,260,282.94
37 3,260,283 Rp289,672.19 Rp257,069.36 Rp32,602.83 3,003,213.58
38 3,003,214 Rp289,672.19 Rp259,640.05 Rp30,032.14 2,743,573.52
39 2,743,574 Rp289,672.19 Rp262,236.45 Rp27,435.74 2,481,337.07
40 2,481,337 Rp289,672.19 Rp264,858.82 Rp24,813.37 2,216,478.25
41 2,216,478 Rp289,672.19 Rp267,507.41 Rp22,164.78 1,948,970.84
42 1,948,971 Rp289,672.19 Rp270,182.48 Rp19,489.71 1,678,788.36
43 1,678,788 Rp289,672.19 Rp272,884.31 Rp16,787.88 1,405,904.05
44 1,405,904 Rp289,672.19 Rp275,613.15 Rp14,059.04 1,130,290.91
45 1,130,291 Rp289,672.19 Rp278,369.28 Rp11,302.91 851,921.63
46 851,922 Rp289,672.19 Rp281,152.97 Rp8,519.22 570,768.65
47 570,769 Rp289,672.19 Rp283,964.50 Rp5,707.69 286,804.15
48 286,804 Rp289,672.19 Rp286,804.15 Rp2,868.04 0.00
HARGA MOTOR 22000000
DP 6000000
UTANG 16000000
MASA ANGSURAN 3 36
BUNGA 12% 1%

ANGSURAN PER BULAN

Rp531,428.96

TABEL ANGSURAN
ANGSURAN KE SALDO AWAL ANGSURAN POKOK BUNGA
0
1 16000000 Rp531,428.96 Rp371,428.96 Rp160,000.00
2 15628571.043 Rp531,428.96 Rp375,143.25 Rp156,285.71
3 15253427.796 Rp531,428.96 Rp378,894.68 Rp152,534.28
4 14874533.117 Rp531,428.96 Rp382,683.63 Rp148,745.33
5 14491849.492 Rp531,428.96 Rp386,510.46 Rp144,918.49
6 14105339.029 Rp531,428.96 Rp390,375.57 Rp141,053.39
7 13714963.463 Rp531,428.96 Rp394,279.32 Rp137,149.63
8 13320684.14 Rp531,428.96 Rp398,222.12 Rp133,206.84
9 12922462.025 Rp531,428.96 Rp402,204.34 Rp129,224.62
10 12520257.688 Rp531,428.96 Rp406,226.38 Rp125,202.58
11 12114031.308 Rp531,428.96 Rp410,288.64 Rp121,140.31
12 11703742.664 Rp531,428.96 Rp414,391.53 Rp117,037.43
13 11289351.134 Rp531,428.96 Rp418,535.45 Rp112,893.51
14 10870815.688 Rp531,428.96 Rp422,720.80 Rp108,708.16
15 10448094.888 Rp531,428.96 Rp426,948.01 Rp104,480.95
16 10021146.88 Rp531,428.96 Rp431,217.49 Rp100,211.47
17 9589929.3915 Rp531,428.96 Rp435,529.66 Rp95,899.29
18 9154399.7284 Rp531,428.96 Rp439,884.96 Rp91,544.00
19 8714514.7686 Rp531,428.96 Rp444,283.81 Rp87,145.15
20 8270230.9593 Rp531,428.96 Rp448,726.65 Rp82,702.31
21 7821504.3119 Rp531,428.96 Rp453,213.91 Rp78,215.04
22 7368290.398 Rp531,428.96 Rp457,746.05 Rp73,682.90
23 6910544.345 Rp531,428.96 Rp462,323.51 Rp69,105.44
24 6448220.8314 Rp531,428.96 Rp466,946.75 Rp64,482.21
25 5981274.0828 Rp531,428.96 Rp471,616.22 Rp59,812.74
26 5509657.8666 Rp531,428.96 Rp476,332.38 Rp55,096.58
27 5033325.4882 Rp531,428.96 Rp481,095.70 Rp50,333.25
28 4552229.7861 Rp531,428.96 Rp485,906.66 Rp45,522.30
29 4066323.127 Rp531,428.96 Rp490,765.73 Rp40,663.23
30 3575557.4012 Rp531,428.96 Rp495,673.38 Rp35,755.57
31 3079884.0182 Rp531,428.96 Rp500,630.12 Rp30,798.84
32 2579253.9014 Rp531,428.96 Rp505,636.42 Rp25,792.54
33 2073617.4834 Rp531,428.96 Rp510,692.78 Rp20,736.17
34 1562924.7013 Rp531,428.96 Rp515,799.71 Rp15,629.25
35 1047124.9913 Rp531,428.96 Rp520,957.71 Rp10,471.25
36 526167.28416 Rp531,428.96 Rp526,167.28 Rp5,261.67
SALDO AKHIR
16000000
Rp15,628,571.04
Rp15,253,427.80
Rp14,874,533.12
Rp14,491,849.49
Rp14,105,339.03
Rp13,714,963.46
Rp13,320,684.14
Rp12,922,462.02
Rp12,520,257.69
Rp12,114,031.31
Rp11,703,742.66
Rp11,289,351.13
Rp10,870,815.69
Rp10,448,094.89
Rp10,021,146.88
Rp9,589,929.39
Rp9,154,399.73
Rp8,714,514.77
Rp8,270,230.96
Rp7,821,504.31
Rp7,368,290.40
Rp6,910,544.34
Rp6,448,220.83
Rp5,981,274.08
Rp5,509,657.87
Rp5,033,325.49
Rp4,552,229.79
Rp4,066,323.13
Rp3,575,557.40
Rp3,079,884.02
Rp2,579,253.90
Rp2,073,617.48
Rp1,562,924.70
Rp1,047,124.99
Rp526,167.28
Rp0.00
PENYUSUTAN

HP 100,000,000
RESIDU 10,000,000
UMUR 10 tahun

A. PENYUSUTAN PER TAHUN

GARIS LURUS Rp9,000,000.00 per tahun

TAHUN KE NB AWAL DEPRESIASI AKM.DEP NB AKHIR

0 100,000,000
1 100,000,000 Rp9,000,000.00 Rp9,000,000.00 91,000,000.00
2 91,000,000 Rp9,000,000.00 Rp18,000,000.00 82,000,000.00
3 82,000,000 Rp9,000,000.00 Rp27,000,000.00 73,000,000.00
4 73,000,000 Rp9,000,000.00 Rp36,000,000.00 64,000,000.00
5 64,000,000 Rp9,000,000.00 Rp45,000,000.00 55,000,000.00
6 55,000,000 Rp9,000,000.00 Rp54,000,000.00 46,000,000.00
7 46,000,000 Rp9,000,000.00 Rp63,000,000.00 37,000,000.00
8 37,000,000 Rp9,000,000.00 Rp72,000,000.00 28,000,000.00
9 28,000,000 Rp9,000,000.00 Rp81,000,000.00 19,000,000.00
10 19,000,000 Rp9,000,000.00 Rp90,000,000.00 10,000,000.00
JUMLAH ANGKA TAHUN Rp16,363,636.36

TAHUN KE NB AWAL DEPRESIASI AKM.DEP NB AKHIR

0 100,000,000
1 100,000,000 Rp16,363,636.36 Rp16,363,636.36 83,636,363.64
2 83,636,364 Rp14,727,272.73 Rp31,090,909.09 68,909,090.91
3 68,909,091 Rp13,090,909.09 Rp44,181,818.18 55,818,181.82
4 55,818,182 Rp11,454,545.45 Rp55,636,363.64 44,363,636.36
5 44,363,636 Rp9,818,181.82 Rp65,454,545.45 34,545,454.55
6 34,545,455 Rp8,181,818.18 Rp73,636,363.64 26,363,636.36
7 26,363,636 Rp6,545,454.55 Rp80,181,818.18 19,818,181.82
8 19,818,182 Rp4,909,090.91 Rp85,090,909.09 14,909,090.91
9 14,909,091 Rp3,272,727.27 Rp88,363,636.36 11,636,363.64
10 11,636,364 Rp1,636,363.64 Rp90,000,000.00 10,000,000.00
SOAL 3

Lengkapilah Laporan gaji Karyawan UD Sejahtrera Selalu bulan Januari 2015.

Data Karyawan:
Nama Jumlah Tanggal
No NIP Bagian Status
Pegawai Anak Masuk
1 131243 Ariawan Pemasaran K 2 2/11/1996
2 133432 Budiarko Akuntansi K 4 2/15/1995
3 134321 Chairi Keuangan T 0 1/20/1996
4 132322 Demian Administrasi T 0 1/21/1999
5 131200 Edy Rusli Personalia K 4 3/20/1998
6 133290 Fatmawati Akuntansi K 3 2/1/1999
7 132899 Gilang Keuangan T 0 5/20/1998
8 134532 Hamdani Personalia K 1 2/10/1998
9 132654 Irmawati Pemasaran T 0 10/10/2000
10 131600 Jelita Administrasi K 2 3/5/1998

Data Referensi
Golongan 1 2 3 4
Gaji Pokok Rp1,000,000 Rp2,000,000 Rp3,000,000 Rp4,000,000
Pajak 0% 5% 10% 15%
Tunjangan Rp100,000 Rp200,000 Rp300,000 Rp500,000

LAPORAN GAJI KARYAWAN PT MAJU JAYA

31-Jan-15
Nama Jumlah
No NIP Bagian Status Golongan
Pegawai Anak
1 131243 Ariawan Pemasaran K 2 1
2 133432 Budiarko Akuntansi K 4 3
3 134321 Chairi Keuangan T 0 4
4 132322 Demian Administrasi T 0 2
5 131200 Edy Rusli Personalia K 4 1
6 133290 Fatmawati Akuntansi K 3 3
7 132899 Gilang Keuangan T 0 2
8 134532 Hamdani Personalia K 1 4
9 132654 Irmawati Pemasaran T 0 2
10 131600 Jelita Administrasi K 2 1
JUMLAH

Keterangan:
NO, NIP, Nama Pegawai, bagian dan status diambil dari tabel.
Golongan diambil dari huruf/angka tengah NIP.
Gaji Pokok diambil dari tabel referensi dengan meilhat golongan pegawai.
Tunjangan golongan diambil dari tabel refensi dengan melihat golongan pegawi.
Tunjangan anak ditentukan sebagai berikut:
Jika jumlah anak kurang dari 3 maka besarnya tunjangan per anak adalah 5% dari
gaji pokok.
Keterangan:
NO, NIP, Nama Pegawai, bagian dan status diambil dari tabel.
Golongan diambil dari huruf/angka tengah NIP.
Gaji Pokok diambil dari tabel referensi dengan meilhat golongan pegawai.
Tunjangan golongan diambil dari tabel refensi dengan melihat golongan pegawi.
Tunjangan anak ditentukan sebagai berikut:
Jika jumlah anak kurang dari 3 maka besarnya tunjangan per anak adalah 5% dari
gaji pokok.
Jika jumlah anak lebih dari 3, maka besarnya tunjangan per anak anak adalah 3x dari
jumlah tunjangan pegawai yang anaknya kurang dari 3
Tunjangan Istri diberikan kepada pegawai dengan status kawin yaitu sebesar 15%
dari gaji pokok.
Hitunglah masa kerja dari masing-masing pegawai dalam ... tahun, ... bulan, ... hari
Pajak dihitung dari tabel referensi dengan memperhatikan jumlah keseluruhan
penghasilan yang diterima pegawai (Gaji Pokok + tunjangan-tunjangan)
Gaji Bersih = keseluruhan penghasilan –pajak
 
 Tanggal
Tunjangan
Gaji Pokok Tunjangan Gol
Anak Istri/Suami Masuk
Rp1,000,000 Rp100,000 Rp100,000 Rp150,000 2/11/1996
Rp3,000,000 Rp300,000 Rp450,000 Rp450,000 2/15/1995
Rp4,000,000 Rp500,000 Rp0 Rp0 1/20/1996
Rp2,000,000 Rp200,000 Rp0 Rp0 1/21/1999
Rp1,000,000 Rp100,000 Rp150,000 Rp150,000 3/20/1998
Rp3,000,000 Rp300,000 Rp450,000 Rp450,000 2/1/1999
Rp2,000,000 Rp200,000 Rp0 Rp0 5/20/1998
Rp4,000,000 Rp500,000 Rp200,000 Rp600,000 2/10/1998
Rp2,000,000 Rp200,000 Rp0 Rp0 10/10/2000
Rp1,000,000 Rp100,000 Rp100,000 Rp150,000 3/5/1998
Rp23,000,000 Rp2,500,000 Rp1,450,000 Rp1,950,000
###
 Masa Kerja Pajak Gaji

(Rumus Lain) Bersih

18tahun11bulan20tahun Rp0 Rp1,350,000
19 Tahun11 Bulan16Hari Rp420,000 Rp3,780,000
19 Tahun0 Bulan11Hari Rp675,000 Rp3,825,000
16 Tahun0 Bulan10Hari Rp110,000 Rp2,090,000
16 Tahun10 Bulan11Hari Rp0 Rp1,400,000
15 Tahun11 Bulan30Hari Rp420,000 Rp3,780,000
16 Tahun8 Bulan11Hari Rp110,000 Rp2,090,000
16 Tahun11 Bulan21Hari Rp795,000 Rp4,505,000
14 Tahun3 Bulan21Hari Rp110,000 Rp2,090,000
16 Tahun10 Bulan26Hari Rp0 Rp1,350,000
Rp2,640,000 Rp26,260,000
Soal 4
LAPORAN PENJUALAN DAN INSENTIF PENJULAN SALESMEN
DEALER MOTOR FIKRI JAYA MOTOR
PER 31 OKTOBER 2014

NAMA PENJUALAN (UNIT)

FIKRI 28 UNIT PENJUALAN (UNIT)
FANNY 34 UNIT
FARCHAH 21 UNIT FIKRI
FAHRI 22 UNIT FANN
FARCH
FAIZ 20 UNIT 5%4% 14% FAHR
3%
FAWAZ 36 UNIT 6% FAIZ
FADLY 12 UNIT FAWA
17% FADLY
FADLAN 6 UNIT 18% FADLA
FARAH 10 UNIT FARA
11%
FANIA 8 UNIT 10% FANIA
11%

LAPORAN PENJUALAN DAN INSENTIF PENJULAN SALESMEN

DEALER MOTOR FIKRI JAYA MOTOR
PER 31 OKTOBER 2014

TOTAL INSENTIF
NO NAMA PENJUALAN (UNIT) INSENTIF BONUS TARGET DAN BONUS
PENJUALAN
1 FIKRI 28 Unit Rp8,400,000.00 Rp1,500,000.00 Rp9,900,000.00
2 FANNY 34 Unit Rp10,200,000.00 Rp1,500,000.00 Rp11,700,000.00
3 FARCHAH 21 Unit Rp6,300,000.00 Rp1,000,000.00 Rp7,300,000.00
4 FAHRI 22 Unit Rp6,600,000.00 Rp1,000,000.00 Rp7,600,000.00
5 FAIZ 20 Unit Rp6,000,000.00 Rp1,000,000.00 Rp7,000,000.00
6 FAWAZ 36 Unit Rp10,800,000.00 Rp2,000,000.00 Rp12,800,000.00
7 FADLY 12 Unit Rp3,600,000.00 Rp - Rp3,600,000.00
8 FADLAN 6 Unit Rp1,800,000.00 Rp - Rp1,800,000.00
9 FARAH 10 Unit Rp3,000,000.00 Rp - Rp3,000,000.00
10 FANIA 8 Unit Rp2,400,000.00 Rp - Rp2,400,000.00
T)
FIKRI
FANNY
FARCHAH
FAHRI
FAIZ
FAWAZ
FADLY
FADLAN
FARAH
FANIA

TOTAL INSENTIF DAN BONUS PENJUALAN

Rp14,000,000.00

Rp12,000,000.00

Rp10,000,000.00

Rp8,000,000.00

Rp6,000,000.00

Rp4,000,000.00

Rp2,000,000.00

Rp0.00
I I
KR NY HA
H
HR FA
IZ AZ DL
Y
LA
N
RA
H
NI
A
FI N C FA W FA D A FA
FA R FA FA F
FA