Akuntasi pada Investasi HTM.ppt

download Akuntasi pada Investasi HTM.ppt

of 24

Transcript of Akuntasi pada Investasi HTM.ppt

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    1/24

    AKUNTANSI PADA INVESTASI SURATHUTANG ACCOUNTING FOR DEBT

    Syarief Fauzie SE, Ak, M.Acc (Strategic & Finance)

    North Sumatera University

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    2/24

    Bagan akunan!" unuk

    "n#$!a!"INVESTMENT

    In#$!%$n "n D$&!$'u""$!

    H*+,"ng *- +$!!.an /02

    H*+,"ng &$$3$n/0 an, 402

    H*+,"ng *- %*$.an 402

    In#$!%$n "n E5u"6S$'u""$!

    H$+, * %au"6!$'u""$!2

    A#a"+a&+$ -* !a+$!$'u""$!2 Ta,"ng!$'u""$!2

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    3/24

    Tu7uan 8$u!a.an &$"n#$!a!"8a,a !a.a% aau !ua .uang8$u!a.aan +a"n M$n,a8a 8$ng$%&a+"an %*,a+ 6ang +$&".

    "ngg"2

    C*n*. : P$u!a.aan !$8$" C*'a C*+a 9 P$8!"C*+a %$n,a8akan 8$n,a8aan &unga ,an,"#",$n ,a" 8$u!a.aan 6ang %ana !ua.uang aau !a.a%n6a ,"%"+"k" *+$. C*'a C*+a 9P$8!" C*+a2

    M$nga%ankan *8$a!"*na+ ,an k$uangan8$u!a.an 6ang ,a8a ,"8$ngau." *+$.k$&"7akan 8$u!a.aan +a"n2

    C*n*. :P$8!" C*+a In'2 %$%"+"k" !a.a% ," T.$P$8!" B*+"ng G*u8 C*%8an6 aga ,a8a%$ng*n*+ 8$%&$+"an &**+ &**+ 8$8!"2

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    4/24

    Kaa$"!"k "n#$!a!" 8a,a!ua !ua &$.aga :

    Types of Security ManagementIntent

    Valuation Approach

    DEBT N* 8+an! * !$++ A%*";$! '*!P+an * !$++ Fa" Va+u$

    E

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    5/24

    INVESTMENT IN DEBT

    SECURITIESCategory Valuation UnrealizedHolding ainsor !osses

    "ther IncomeE#ects

    H$+,*%au"6

    A%*";$, '*! N* $'*gn";$ In$$! 3.$n$an$,2

    Ta,"ngS$'u""$!

    Fa" #a+u$ R$'*gn";$, "nn$ "n'*%$

    In$$! 3.$n$an$,> ga"n!an, +*!!$! -*%!a+$2

    A#a"+a&+$-*

    !a+$

    Fa" #a+u$ R$'*gn";$, a!

    *.$'*%8$.$n!"#$"n'*%$ an, a!!$8aa$'*%8*n$n *-!*'k.*+,$!?

    $5u"6

    In$$! 3.$n

    $an$,> ga"n!an, +*!!$! -*%!a+$2

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    6/24

    INVESTMENT ON HELDTOMATURITY SECURITIES

    Yang $%a!uk ,a+a% "n#$!a!" 8a,a H$+,T*Mau"6S$'u""$! a,a+a. "n#$!a!" 8a,a :

    G*#$n%$n S$'u""$! : !ua .uang ,a" 8$%$"na. Mun"'"8a+ S$'u""$! : !ua .uang ,a" k*a8a7a aau

    k*a%a,6a

    C*8*a$ B*n,! : *&+"ga!" 6ang ,"$&"kan 8$u!a.aan C*n#$"&+$ B*n,! : *&+"ga!" 6ang ,a8a ,"ukakan ,$ngan

    !a.a% C*%%$'"a+ Pa8$ : !ua .uang 6ang ,"$&"kan &ank

    !$&aga" 7a%"nan

    H$+, * Mau"6 S$'u"$!! 6a"u !ua &$.aga 6ang%$n6aakan a,an6a 8"n7a%an (.uang) ,a" 8$u!a.an8$n$&" (6ang %$%"n7a% ,ana) k$8a,a 8".ak 6ang %$%&$+"!ua .uang (6ang %$%"n7a%kan ,ana) ,an %$%8un6a"7angka 3aku $$nu2

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    7/24

    P$ngana O&+"ga!"

    Va"a&$+ #a"a&$+ 6ang %$%8$ngau."*&+"ga!" a,a+a. :

    T"ngka &unga

    Ku8*n O&+"ga!"

    @au. T$%8*

    T"ngka "!"k* 8$+una!an

    R"!"k* 6ang %$+$ka 8a,a *&+"ga!" 6ang%$%"+"k" =$, a$ '*u8*n2

    HY

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    8/24

    Da" !$g" "n#$!a!"

    A8a&"+a !uku &unga Bank na"k

    A8a&"+a !uku &unga &ank uun ,"&a3a.

    '*u8*n a$

    P$%$gang

    O&+"ga!"

    Rug"

    M$n$"%a"ngka ku8*n

    6ang $a8,"%ana

    ,"&a3a. !uku&unga &ank

    P$%$gang O&+"ga!"

    Unung

    M$n$"%a

    "ngka ku8*n6ang +$&"."ngg" ,a"

    !uku &unga&ank

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    9/24

    A8a&"+a ku8*n *&+"ga!" +$&". &$!a,a"8a,a &unga ,a"8a,a &unga u%u%&$a" *&+"ga!" &$a,a 8a,a "ngka a

    8$%"u%aau ,"aa! n*%"na+ aau &$a,a,"aa! 1002

    A8a&"+a ku8*n *&+"ga!" +$&". k$'"+,a"8a,a &unga u%u% &$a" *&+"ga!"&$a,a 8a,a "ngka a ,"!'*un aau,"&a3a. n*%"na+ aau &$a,a ,"&a3a.1002

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    10/24

    P$."ungan Ku! O&+"ga!"

    P$."ungan ku! *&+"ga!" ,a8a ,"+akukan,$ngan %$nggunakan 8$!$n #a+u$ %$.*,6a"u %$g."ung n"+a" !$kaang ,a" 'a!. *36ang akan ,"$"%a !$+a%a !"!a %a!a 7au.

    $%8* Ca!. F+*3 $,"" ,a" ku8*n 6ang%a!". akan ,"$"%a &$&$a8a ka+" !$!ua",$ngan !"!a 7au. $%8* ,an n*%"na+ *&+"ga!"8a,a ak." 7au. $%8*2 S$&aga"

    8$%&an,"ngn6a a,a+a. %"n"%u% 6"$+, aau6"$+, * %au"6 (YTM) 6ang 8a,a u%u%n6aa,a+a. "ngka &unga u%u% aa aa aau"ngka &unga !$"ka BI2

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    11/24

    Lan7uan222

    C*n*. : PT2 In,*-**, %$%&$+" *&+"ga!" 6ang,"k$+uakan PT2 A!a !$&$!aR8210020002000 ,$ngan ku8*n !$&$!a 6ang %au"6(7au. $%8*) 4 a.un2P$%&a6aan ku8*n !$"a8 a.un2 Y"$+, T*Mau""6(YTM) 102

    @a3a& :

    Da" !*a+ ,"aa! ,a8a ,"+".a &a.3a ku!*&+"ga!" &$a,a ,"&a3a. n"+a" n*%"na+ aaua ,"!k*n ka$na 8$%&a6aan ku8*n *&+"ga!","&a3a. !uku &unga aa aa aau SBI2

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    12/24

    Lan7uan222

    Ru%u! P$!$n Va+u$ :

    Ku8*n 1 Ku8*n 8$a%a 6g akan ,"$"%a J1/ =

    Ku8*n / Ku8*n k$,ua 6g akan ,"$"%a J1/ =

    Ku8*n Ku8*n k$"ga 6g akan ,"$"%a J1/ = N*%"na+ N*%"na+ 6ang ,"$"%a 8a,a ak." 8$"*,$

    *&+"ga!"

    " Y"$+, * %au"6 J1/ = 10 4

    $urs % $upon & ' $upon ( ' $upon )' ************' Nominal

    +&'i,& +&'i,& +&'i,&

    +&'i,& +&'i,&

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    13/24

    Ru%u! 6ang +$&". %u,a.2222

    A8a&"+a %$nggunakan u%u! 6ang +$&".!"ngka .a!"+n6a !$&aga" &$"ku :

    @"ka :CF a,a+a. 8$%&a6aan ku8*n J1/ =

    " a,a+a. YTM !$"a8 !$$nga. a.un J1/ = 10 4

    n a,a+a. 8$%&a6aan ku8*n !$+a%a 10 ka+" ( 8$"*,$4 a.un ,$ngan 8$%&a6aan !$$nga. a.un !$ka+")

    Ku! CF = 11J(1 ") 1J (1

    ")"

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    14/24

    Maka22

    Ku! 0//Q/4

    P$%&a6aan unuk 8$%&$+"an *&+"ga!",$ngan n"+a" n*%"na+ R8 10020002000a,a+a. R82 /2/Q2/4 (0//Q/4 =10020002000)

    Ku! 00 = 11J(1 004) 1J (1 004)004

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    15/24

    a)20002000 00 = J1/&)212 1 /2/Q2/4 = 010 = J1/')121 2121 20002000,)/2/21Q /2/Q2/4 121

    -ate Cash.ecei/ed

    Interest.e/enue

    0ond-iscountAmortization

    CarryngAmount of-iscount

    01 @an 0 R82

    /2/Q2/4

    01 @u+ 0 a)R8220002000

    &)R822121

    ')R82121

    ,)/2/21Q

    01 @an 0Q 20002000 220 20 242QQ

    01 @u+ 0Q 20002000 2Q2 Q2 2/12/Q

    01 @an 0 20002000 2Q1021 Q1021 2/20

    01 @u+ 0 20002000 2Q2/14 Q2/14 42Q024/

    01 @an 0 20002000 2Q24/ Q24/ 2420

    01 @u+ 0 20002000 2//2Q0/ //2Q0/ Q2/Q2Q4/

    01 @an 10 20002000 22 2 21024

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    16/24

    Pa,a !aa 8$%&$+"an *&+"ga!"

    PT2 In,*-**, %$%&$+" *&+"ga!" PT A!a,$ngan n"+a" n*%"na+ R82 10020002000

    ,$ngan .aga R82 /2/Q2/4@una+ :

    O&+"ga!" @. T$%8*PT2 A!a R82 /2/Q2/4

    Ka! R82 /2/Q2/4

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    17/24

    A1ti/a !ancar2222

    In/estasi

    3 "4ligasi 5th tempo Astra6(*(78*(9:

    A1ti/a Tetap 2222

    A1ti/a Tida1 0er;u5ud 2222

    TOTAL AKTIVA =====

    Huang

    Lan'a

    Huang @K P7g O&+"ga!"

    M*,a+

    TOTAL

    A$TIVA

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    18/24

    Pa,a 1 @u+" /00 In,*-**, %$n$"%a ku8*n8$%&a6aan '"'"+an aa! *&+"ga!" 6ang,"%"+"k" n6a ,a" PT2 A!a !$&$!a R82

    20002000@una+ :

    Ka! 20002000

    O&+"ga!" @. T$%8* PT A!a 121

    P$n,a8aan Bunga 2121

    Caaan : Pa,a !aa "u 7uga ,"aku" 8$n,a8aan &unga

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    19/24

    A1ti/a !ancar2222

    In/estasi

    3 "4ligasi 5th tempo Astra6(*86(*&78

    A1ti/a Tetap 2222

    A1ti/a Tida1 0er;u5ud 2222

    TOTAL AKTIVA =====

    Huang

    Lan'a

    Huang @K P7g

    M*,a+

    TOTAL

    A$TIVA

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    20/24

    Pa,a angga+ 1 D$!$%&$ /00 .au!!u,a. ,"aku" 8$n$"%aan 8$n,a8aanku8*n 8$%&a6aan 6ang akan $7a,"

    8a,a angga+ 1 @anua" /00Q@una+ :

    P"uang Bunga O&+"ga!" 20002000

    O&+"ga!" @. $%8* PT2 A!a 20P$n,a8aan Bunga

    220

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    21/24

    A1ti/a !ancar 2222

    P"uang Bunga O&+"ga!" 20002000

    In/estasi3 "4ligasi 5th tempo Astra

    6)*:)9*787

    A1ti/a Tetap 2222

    A1ti/a Tida1 0er;u5ud 2222

    TOTAL AKTIVA =====

    Huang

    Lan'a

    Huang @K P7g

    M*,a+

    TOTAL

    A$TIVA

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    22/24

    Pa,a angga+ 1 @anua" /00Q &$g"u$7a," 8$n$"%aan 8$%&a6aan ku8*n%aka 8"uang &unga *&+"ga!" .au!

    ,".a8u!kan ,$ngan 7una+ !&& :@una+ :

    Ka! 20002000

    P"uang Bunga O&+"ga!"20002000

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    23/24

    A1ti/a !ancar 2222

    P"uang Bunga O&+"ga!" 0

    In/estasi

    3 "4ligasi 5atuh temp Astra6)*:)9*787

    A1ti/a Tetap 2222

    A1ti/a Tida1 0er;u5ud 2222

    TOTAL AKTIVA =====

    Huang

    Lan'a

    Huang @K P7g

    M*,a+

    TOTAL

    A$TIVA

  • 7/24/2019 Akuntasi pada Investasi HTM.ppt

    24/24

    S$$+a. 7au. $%8*

    Pa,a angga+ @anua" /011 PT2 A!a%$%&a6a !ua .uang *&+"ga!" !&

    8a,a In,*-**, %aka :Ka! 10020002000

    O&+"ga!" @. $%8* PT2 A!a 10020002000