TUGAS B UAS
Soal B
Jawaban Nomor 2 :
|
Triwulan
|
Penjualan
|
|
I
|
3.000 unit x Rp. 2.000 = Rp. 6.000.000
|
|
II
|
2.000 unit x Rp. 2.000 = Rp.4.000.000
|
|
III
|
1.500 unit x Rp. 2.000 = Rp. 3.000.000
|
|
IV
|
3.500 unit x Rp. 2.000 = Rp. 7.000.000
|
Uraian Triwulan :
|
Biaya
|
Proporsi
|
TW I (6 jt)
|
TW II (4 jt)
|
TW III (3 jt)
|
TW IV (7 jt)
|
|
Promosi
|
30 %
|
Rp. 1.800.000
|
Rp. 1.200.000
|
Rp. 900.000
|
Rp. 2.100.000
|
|
Akomodasi
|
20 %
|
Rp. 1.200.000
|
Rp. 800.000
|
Rp. 600.000
|
Rp. 1.400.000
|
|
Depreasiasi
|
10 %
|
Rp. 600.000
|
Rp. 400.000
|
Rp. 300.000
|
Rp. 700.000
|
|
Gaji Pegawai
|
30 %
|
Rp. 1.800.000
|
Rp. 1.200.000
|
Rp. 900.000
|
Rp. 2.100.000
|
|
Lain-lain
|
10 %
|
Rp. 600.000
|
Rp. 400.000
|
Rp. 300.000
|
Rp. 700.000
|
Jawaban Nomor 5 :
|
Keterangan
|
Tingkat Penyelesaian (%)
|
Tarif/unit (Rp.)
|
Bahan Selesai Diproses
|
Jumlah
|
|
Material
|
50
|
2.000
|
1.500
|
1.500.000
|
|
TKL
|
60
|
1.000
|
1.500
|
900.000
|
|
BOP
|
70
|
3.000
|
1.500
|
3.150.000
|
|
TOTAL
|
Rp. 5.550.000
|
|||
Jawaban Nomor 6 :
|
Bulan
|
Pembelian
|
Cash
|
Hutang
|
|
Jan
|
Rp. 50.000.000
|
Rp. 30.000.000
|
Rp. 20.000.000
|
|
Feb
|
–
|
–
|
–
|
|
Mar
|
–
|
–
|
–
|
|
Apr
|
Rp. 15.000.000
|
Rp. 15.000.000
|
Rp. 15.000.000
|
|
Mei
|
–
|
–
|
–
|
|
Jun
|
–
|
–
|
–
|
|
Jul
|
–
|
–
|
–
|
|
Agu
|
Rp. 12.000.000
|
Rp. 12.000.000
|
Rp. 12.000.000
|
|
Sep
|
–
|
–
|
–
|
|
Okt
|
–
|
–
|
–
|
|
Nov
|
–
|
–
|
–
|
|
Des
|
–
|
–
|
–
|
|
BLN
|
Jan
|
Feb
|
Mar
|
Apr
|
Mei
|
Jun
|
Jul
|
Agu
|
Sep
|
Okt
|
Nov
|
Des
|
|
Jan
|
–
|
4.333.333
|
4.333.333
|
4.333.333
|
4.333.333
|
4.333.333
|
4.333.333
|
–
|
–
|
–
|
–
|
–
|
|
Feb
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
Mar
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
Apr
|
–
|
–
|
–
|
–
|
3.750.000
|
3.750.000
|
3.750.000
|
4.710.000
|
–
|
–
|
–
|
–
|
|
Mei
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
Jun
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
Jul
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
Agu
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
4 jt
|
4 jt
|
4 jt
|
|
Sep
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
Okt
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
Nov
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
Des
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
JMH
|
–
|
4.333.333
|
4.333.333
|
4.333.333
|
8.083.333
|
8.083.333
|
8.083.333
|
4.710.000
|
–
|
4 jt
|
4 jt
|
4 jt
|
Hitungan :
· Pembelian 1 :
Cicilan per bulan = Rp. 20.000.000 / 6 = Rp. 3.333.333
Bunga per bulan = 2 % x Rp. 50.000.000 = Rp. 1.000.000
· Pembelian 2 :
Cicilan per bulan = Rp. 15.000.000 / 4 = Rp. 3.750.000
Bunga = 2 % x Rp. 12.000.000 = Rp. 240.000 x 4 = Rp. 960.000
· Pembelian 3 :
Cicilan per bulan = Rp. 12.000.000 / 3 = Rp. 4.000.000
Jawaban Nomor 4 :
|
TW
|
Produk A
|
Produk B
|
Total Piutang Neto
|
||||||||
|
Penjualan
|
Cash
|
Hutang
|
Bed Dept
|
Piutang
Neto
|
Pembelian
|
Cash
|
Hutang
|
Bed Dept
|
Piutang
Neto
|
||
|
I
|
4.000.000
|
1.000.000
|
3.000.000
|
150.000
|
2.850.000
|
12.000.000
|
3.000.000
|
9.000.000
|
450.000
|
8.550.000
|
11.400.000
|
|
II
|
6.000.000
|
1.500.000
|
4.500.000
|
225.000
|
4.275.000
|
20.000.000
|
5.000.000
|
15.000.000
|
750.000
|
14.250.000
|
18.525.000
|
|
III
|
5.000.000
|
1.250.000
|
3.750.000
|
187.500
|
3.562.500
|
14.000.000
|
3.500.000
|
10.500.000
|
525.000
|
9.975.000
|
13.537.500
|
|
IV
|
5.000.000
|
1.250.000
|
3.750.000
|
187.500
|
3.562.500
|
14.000.000
|
3.500.000
|
10.500.000
|
525.000
|
9.975.000
|
13.537.500
|
Jawaban Nomor 2 :
|
Triwulan
|
Penjualan
|
|
I
|
3.000 unit x Rp. 2.000 = Rp. 6.000.000
|
|
II
|
2.000 unit x Rp. 2.000 = Rp.4.000.000
|
|
III
|
1.500 unit x Rp. 2.000 = Rp. 3.000.000
|
|
IV
|
3.500 unit x Rp. 2.000 = Rp. 7.000.000
|
Uraian Triwulan :
|
Biaya
|
Proporsi
|
TW I (6 jt)
|
TW II (4 jt)
|
TW III (3 jt)
|
TW IV (7 jt)
|
|
Promosi
|
30 %
|
Rp. 1.800.000
|
Rp. 1.200.000
|
Rp. 900.000
|
Rp. 2.100.000
|
|
Akomodasi
|
20 %
|
Rp. 1.200.000
|
Rp. 800.000
|
Rp. 600.000
|
Rp. 1.400.000
|
|
Depreasiasi
|
10 %
|
Rp. 600.000
|
Rp. 400.000
|
Rp. 300.000
|
Rp. 700.000
|
|
Gaji Pegawai
|
30 %
|
Rp. 1.800.000
|
Rp. 1.200.000
|
Rp. 900.000
|
Rp. 2.100.000
|
|
Lain-lain
|
10 %
|
Rp. 600.000
|
Rp. 400.000
|
Rp. 300.000
|
Rp. 700.000
|
Jawaban Nomor 5 :
|
Keterangan
|
Tingkat Penyelesaian (%)
|
Tarif/unit (Rp.)
|
Bahan Selesai Diproses
|
Jumlah
|
|
Material
|
50
|
2.000
|
1.500
|
1.500.000
|
|
TKL
|
60
|
1.000
|
1.500
|
900.000
|
|
BOP
|
70
|
3.000
|
1.500
|
3.150.000
|
|
TOTAL
|
Rp. 5.550.000
|
|||
Jawaban Nomor 6 :
|
Bulan
|
Pembelian
|
Cash
|
Hutang
|
|
Jan
|
Rp. 50.000.000
|
Rp. 30.000.000
|
Rp. 20.000.000
|
|
Feb
|
–
|
–
|
–
|
|
Mar
|
–
|
–
|
–
|
|
Apr
|
Rp. 15.000.000
|
Rp. 15.000.000
|
Rp. 15.000.000
|
|
Mei
|
–
|
–
|
–
|
|
Jun
|
–
|
–
|
–
|
|
Jul
|
–
|
–
|
–
|
|
Agu
|
Rp. 12.000.000
|
Rp. 12.000.000
|
Rp. 12.000.000
|
|
Sep
|
–
|
–
|
–
|
|
Okt
|
–
|
–
|
–
|
|
Nov
|
–
|
–
|
–
|
|
Des
|
–
|
–
|
–
|
|
BLN
|
Jan
|
Feb
|
Mar
|
Apr
|
Mei
|
Jun
|
Jul
|
Agu
|
Sep
|
Okt
|
Nov
|
Des
|
|
Jan
|
–
|
4.333.333
|
4.333.333
|
4.333.333
|
4.333.333
|
4.333.333
|
4.333.333
|
–
|
–
|
–
|
–
|
–
|
|
Feb
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
Mar
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
Apr
|
–
|
–
|
–
|
–
|
3.750.000
|
3.750.000
|
3.750.000
|
4.710.000
|
–
|
–
|
–
|
–
|
|
Mei
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
Jun
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
Jul
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
Agu
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
4 jt
|
4 jt
|
4 jt
|
|
Sep
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
Okt
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
Nov
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
Des
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
–
|
|
JMH
|
–
|
4.333.333
|
4.333.333
|
4.333.333
|
8.083.333
|
8.083.333
|
8.083.333
|
4.710.000
|
–
|
4 jt
|
4 jt
|
4 jt
|
Hitungan :
· Pembelian 1 :
Cicilan per bulan = Rp. 20.000.000 / 6 = Rp. 3.333.333
Bunga per bulan = 2 % x Rp. 50.000.000 = Rp. 1.000.000
· Pembelian 2 :
Cicilan per bulan = Rp. 15.000.000 / 4 = Rp. 3.750.000
Bunga = 2 % x Rp. 12.000.000 = Rp. 240.000 x 4 = Rp. 960.000
· Pembelian 3 :
Cicilan per bulan = Rp. 12.000.000 / 3 = Rp. 4.000.000
Jawaban Nomor 4 :
|
TW
|
Produk A
|
Produk B
|
Total Piutang Neto
|
||||||||
|
Penjualan
|
Cash
|
Hutang
|
Bed Dept
|
Piutang
Neto
|
Pembelian
|
Cash
|
Hutang
|
Bed Dept
|
Piutang
Neto
|
||
|
I
|
4.000.000
|
1.000.000
|
3.000.000
|
150.000
|
2.850.000
|
12.000.000
|
3.000.000
|
9.000.000
|
450.000
|
8.550.000
|
11.400.000
|
|
II
|
6.000.000
|
1.500.000
|
4.500.000
|
225.000
|
4.275.000
|
20.000.000
|
5.000.000
|
15.000.000
|
750.000
|
14.250.000
|
18.525.000
|
|
III
|
5.000.000
|
1.250.000
|
3.750.000
|
187.500
|
3.562.500
|
14.000.000
|
3.500.000
|
10.500.000
|
525.000
|
9.975.000
|
13.537.500
|
|
IV
|
5.000.000
|
1.250.000
|
3.750.000
|
187.500
|
3.562.500
|
14.000.000
|
3.500.000
|
10.500.000
|
525.000
|
9.975.000
|
13.537.500
|
|
|
I
|
II
|
III
|
IV
|
|
I
|
6.000.000
|
5.700.000
|
5.700.000
|
–
|
|
II
|
–
|
–
|
9.262.500
|
9.262.500
|
|
III
|
–
|
–
|
–
|
6.768.750
|
|
IV
|
–
|
–
|
–
|
–
|
|
|
6.000.000
|
5.700.000
|
14.962.500
|
16.031.250
|
PURBALINGGA PERWIRA 