PAKM INVESTASI-1

!anggal

!anggal _{KeKetteerraannggaann ""ee##$ $ DDeebbiitt} 1! November 2010

1! November 2010 ""uurraatt%%ssuurraat t BBeerrhhaarrgga a ""aahhaam m &&' ' !!++((000000((000000 B

Beebbaan n PPeerroolleehhaan n ""uurraat t BBeerrhhaarrgga a ""aahhaam m &' &' **,,!!((000000 as

&' 20(000(000(000 &' 2*(022(!00(000 &' *(022(!00(000 Kreit &' 2*(022(!00(000 &' 2!(000(000 &' !+(*,!(000 &' .1(*,!(000

 Kreit

BANK DANA MULYA

1urnal U'u'

10 esember 2010

Perhitungan harga )erolehan surat berharga saha' Nilai Nominal

(Rp. 2.500 x 20.000 lb) Nilai %aha' Menurut Pasar Harga Beli "aham

(Rp. 5.700 x 20.000 lb) omisi /an Biaya lain%lain

Harga Perolehan "urat Berharga Premi atas "urat Berharga

(Pencatatan Perolehan %urat Berharga %aha'

!anggal _{Keterangan "e#$}

10 esember 2010 "uat%surat Berharga "aham

Beban Perolehan "urat Berharga as

1- esember 2010

Perhitungan Harga Perolehan %urat Berharga %aha'

( 2.000.000lb / 8.000.000lb x 100% = 25%) ivi/en  &' 2!03lb

Nilai ivi/en4

( 2.000.000lb x Rp 250/lb)

56 Pen7atatan eklarasi /evi/en bukan Pa/a Pen/a'atan Investasi teta'i 'a/a Investasi saham a

(Mencatat Piutang Divien

!anggal _{Keterangan "e#$}

1- esember 2010 Piutang ivi/en

Investasi "aham

2* esember 2010

Perhitungan Harga Perolehan %urat Berharga Obligasi P! Maniri

Nilai Nominal Obligasi

(Rp 1.000.000 x 1.000 lb)

Nilai Obligasi Menurut Harga Pasar4 PV /ari Nilai Nominal

(Rp 1.000.000 x 1000lb x (PV SS 10%,7)) PV Bunga

(Rp 1.000.000 x 1000lb x (PV OA 10%,7) x 8%) Harga Perolehan "urat Berharga "aham

iskonto atas Obligasi

P! Meco Oil

Nilai Nominal Obligasi (Rp 1.000.000 x 2500 lb)

Nilai Obligasi Menurut Harga Pasar4 PV /ari Nilai Nominal

(Rp 1.000.000 x 2500 lb x (PV SS 10%,7)) PV Bunga

(Rp 1.000.000 x 2.500lb x (P& OA 10%,7) x 12%) Harga Perolehan "urat Berharga "aham

Premi atas Obligasi

(Mencatat Perolehan %urat Berharga %aha' Obligasi

!anggal _{Keterangan "e#$}

2* esember 2010 "urat%surat Berharga Obligasi as

(P' M$d##) "urat%surat Berharga Obligasi

as

&' !0(000(000 &' 11,(000(000 &' 1(,.!(000 &' 11!(,.!(000 &' +!(,.!(000 Debit Kreit &' 11,(000(000 &' 1(,.!(000 &' 11!(,.!(000 &' !00(000(000 rena e'emilikan saham iantara 208%!08

Debit Kreit

&' !00(000(000

&' !00(000(000 !"#t$)

&' 1(000(000(000 &' !1.(1+0(000 &' .*)(,-.(+00 &' )02(+..(+00 &' )-(.++(,00 &' 2(!00(000(000 &' 1(2*2()00(000 &' 1(,+0(!2+(000 &' 2(-,.(,2+(000 &' 2,.(,2+(000 Debit Kreit &' )02(+..(+00 &' )02(+..(+00 &' 2(-,.(,2+(000 &' 2(-,.(,2+(000

BANK DANA MULYA

1urnal U'u'

.1 esember 2010

Perhitungan Laba ("ugi Penilaian %urat Berharga %aha'

No$ Investasi Harga Perolehan

1 "aham Biasa PT #itra arya &' ,00(000(000 &' .*0(000(000 2 "aham Biasa PT Bima $nggara &' -0(000(000 &' ++(2!0(000 . "aham Biasa PT Harmoni Jaya 1 &' !!(000(000 &' !)(000(000 , "aham Biasa PT Harmoni Jaya 2 &' !+(000(000 &' !)(000(000 ! "aham Biasa PT Harmoni Jaya . &' 11,(000(000 &' 11*(000(000

!otal &' +)!(000(000 &' +*2(2!0(000

Total Harmoni Jaya &' 22!(000(000 &' 2.+(000(000

56 Penilaian "urat Berharga a/alah selisih /ari harga 9ual /egan harga beli tan'a men7antumkan bebab 'erolehan /an

.1 esember 2010

Perhitungan Laba ("ugi Penilaian %urat Berharga Obligasi

No$ Investasi Harga Perolehan

1 Obligasi PT Man/iri &' )02(+..(+00 &' 1(0!0(000(000 2 Obligasi PT Me/7o Oil &' 2(-,.(,2+(000 &' 2(-!0(000(000

!otal &' .(+,+(0!)(+00 &' .(*00(000(000

Harga 1ual Menurut Harga Pasar

Harga 1ual Menurut Harga Pasar

1U"NAL P2NY2%UAIA !anggal &' :20(000(0006 .1 esember 2010 &' :.(-!0(0006 &' ,(000(000 &' .(000(000 &' ,(000(000 &' :12(-!0(0006 &' 11(000(000 lain%lain 1U"NAL P2NY2%UAIA !anggal &' 1,-(.++(,00 .1 esember 2010 &' +(!-,(000 &' 1!.(),0(,00 Laba4"ugi Investasi Belu' Direalisasi Laba4"ugi Investasi Belu' Direalisasi

N NILAI %U"A! B2"HA"3A %AHAM

Keterangan "e#$ Debit

aba3&ugi Belum irealisasi &' :12(-!0(0006

Penyesuaian Harga Pasar "urat Berharga

N NILAI %U"A! B2"HA"3A OBLI3A%I

Keterangan "e#$ Debit

Penyesuaian Harga Pasar "urat Berharga &' 1!.(),0(,00 aba3&ugi Belum irealisasi

Kreit

&' :12(-!0(0006

Kreit

BANK DANA MULYA

1urnal U'u'

.1 esember 2010

Perhitungan Pena)atan Bunga an A'or5sasi Pre'i4is6onto investasi Obligasi :

as ;ang iterima Pen/a'atan Bunga

&' ,!0(000(000 &' ,0.()!!(1-!

(15.000lb x Rp 1.000.000 x 12% x +/12) &' ,!0(000(000

(Rp 16.158.207.000 x 10% x +/12) &' ,0.()!!(1-!

(Rp 16.158.207.000  Rp 46.044.825) &' 1+(112(1+2(1-!

(Pen7esuaian Pena)atan Bunga an A'or5sasi Pre'i4Dis6onto

!anggal _{Keterangan "e#$}

.1 esember 2010 Piutang Pen/a'atan Bunga Investasi Obligasi Pen/a'atan Bunga Obligasi

.1 esember 2010

Perhitungan Pena)atan ari Investasi %aha' Ban6 Artha Pri'a ( 2.000.000lb / 8.000.000lb x 100% = 25%)

Nilai Pen/a'atan investasi "aham Bank $rtha Prima 8 e'emilikan < aba bersih setelah 'a9ak

2!8 < &'= 2=,)!=2!!=000(00

(Pen7esuaian Pena)atan Investasi %aha'

!anggal _{Keterangan "e#$}

.1 esember 2010 investasi "aham

Pen/a'atan investasi Investasi 128 PT Jaya

Margaria

as yang /iterima (-- x "$ Obl#$# x Popo# "l$)

Pen/a'atan Bunga (- x "$ P$$ x Popo# "l$)

Nilai Buku Obligasi (P  Ao$#)

$mor>sasi Premi Obligasi Nilai Buku Obligasi &' ,+(0,,(*2! &' 1+(112(1+2(1-! Debit Kreit &' ,!0(000(000 &' ,+(0,,(*2! &' ,0.()!!(1-! &' +2.(*1.(-!0 Debit Kreit &' +2.(*1.(-!0 &' +2.(*1.(-!0

BANK DANA MULYA

1urnal U'u'

+8 Dese'ber ,/8/

Pen7a9ian Investasi ala' la)oran )osisi Keuangan tanggal +8 Dese'ber ,/8/ Harta 5a6 Lancar

Investasi Jangka Panjang:

Investasi "aham Investasi Obligasi

!otal Invetasi 1ang6a Pan9ang Harta Lancar

Investasi Jangka Pendek :

"urat%surat Berharga "aham "urat%surat Berharga Obligasi

!otal Investasi 1ang6a Pene6

Pencatatan Pe'ba7aran Devien oleh Ban6 Artha Pri'a

!anggal _{Keterangan "e#$}

2* Januari 2011 as

Piutang evi/en

01 Maret 2011

Perhitungan Laba4"ugi Pen9ualan %urat&%urat Obligasi Harga 'erolehan

investasi obligasi :10=000 lb 3 1!=000lb6<&'=1+=1!*=20-=000(00 

Tanggal investasi as yang /iterima

01 Maret 2011 _{Obl#$# 12% (P'. 3$$ M$$#$) &' !00(000(000} as yang iterima4

(10.000 lb x Rp 1.000.000 x 12% x 5/12) &' !00(000(000

Pen/a'atan Bunga4

(10.000/15000 x 16.158.207.000x 10% x 5/12) &' ,,*(*.)(0*.

Nilai Buku4

 PAo$# (Rp. 10.772.1+8.000 Rp.51.160.17) &' 10(-20()--(0*.

!anggal _{Keterangan "e#$} 01 Maret 2011 as

Investasi obligasi

keuntungan atas 'en9ualan obligasi Pen/a'atan bunga

Piutang bunga

$mor>sasi Januari % Maret

&' 10(-,1(,,1(,!0 &' 20(,+,(.+-&' 10(-20()--(0*.

&' 2*(+,+(.1.(-!0 &' 1+(112(1+2(1-! ") -0*;-0*-.,* &' -1-(+20(000 &' .(*00(000(000 ") -*80-<,/-/// Debit Kreit &' !00(000(000 &' !00(000(000 &' 10(--2(1.*(000=00

Pen/a'atan bunga $mor>sasi Nilai buku obligasi

&' ,,*(*.)(0*. &' !1(1+0()1- &' 10(-20()--(0*. Harga Jual P= Obligasi &' 1.(!00(000(000

omisi Broker ? Biaya ain &' :..(2!0(0006

Debit Kreit &' 1.()++(-!0(000 &' 10(-20()--(0*. &' 2(-,!(--2()1-&' 200(000(000 &' .00(000(000

BANK DANA MULYA

1urnal U'u'

+8 Maret ,/88

Perhitungan Laba "ugi Pen9ualan %urat Berharga Obligasi:

Investasi Kas 7ang iteri'a Pena)atan Bunga Obligasi *8 /ari PT Man/iri &' 20(000(000 &' 22(!+!(*,0 as yang iterima4

(1000lb x Rp 1.000.000 x 8% x +/12) &' 20(000(000 Pen/a'atan Bunga

(Rp 02.6++.600 x 10% x +/12) &' 22(!+!(*,0 &ugi3laba Pen9ualan "urat Berharga

(Rp 1.055.000.000  Rp 05.1.440) &' 1,)(*00(!+0

/8 A)ril ,/88

Perhitungan Pena)atan Bunga an A'or5sasi atau Dis6onto Investasi Obligasi:

Investasi as yang /iterima Pen/a'atan Bunga Obligasi PT Jaya Margaria &' .00(000(000 &' 2+)(.0.(,!0 as yang iterima4

(5000lb x Rp 1.000.000 x 6%) &' .00(000(000 Pen/a'atan Bunga

(5.000lb/15.000lb x Rp 16.158.207.000 x 10% x 6/12) &' 2+)(.0.(,!0 Nilai Buku

Jurnal

A'or5sasi Nilai Bu6u Obligasi Tanggal &' :2(!+!(*,06 &' )0!(1))(,,0 .1 Maret 2011 Harga Perolehan &' 2(!+!(*,0

Harga Jual &' 1(0+0(000(000 Beban Pen9ualan &' :!(000(0006 @ang yang /iterima &' 1(0!!(000(000

Jurnal

$mor>sasi Nilai Buku Obligasi Tanggal &' .0(+)+(!!0 &' !(.!!(.-2(,!0 01 $'ril 2011

eterangan &eA= ebit re/it as &' 1(0!!(000(000

"urat%surat Berharga Obligasi &' )0!(1))(,,0 euntungan $tas Pen9ualan &' 1,)(*00(!+0

eterangan &eA= ebit re/it as &' .00(000(000

Investasi Obligasi &' .0(+)+(!!0 Piutang Pen/a'atan Bunga &' 2+)(.0.(,!0

BANK DANA MULYA

1urnal U'u'

01 Juli 2011

Perhitungan Harga Perolehan %urat Berharga Obligasi P! Kal5' Batu Bara

Nilai Nominal Obligasi (Rp 1.000.000 x 2.000 lb)

Nilai Obligasi Menurut Harga Pasar4

PV /ari Nilai Nominal

(Rp 1.000.000 x 2000lb x (PV SS 6%,8)) PV Bunga

(Rp 1.000.000 x 2000lb x (PV OA 6%,8) x 6%) Harga Perolehan "urat Berharga obligasi

a7e Value atas Obligasi

P! Loga' !a'bang Nilai Nominal Obligasi

(Rp 1.000.000 x 1000 lb)

Nilai Obligasi Menurut Harga Pasar4 PV /ari Nilai Nominal

(Rp 1.000.000 x 1000 lb x (PV SS 6%,8)) PV Bunga

(Rp 1.000.000 x 1000lb x (PV OA 6%,8) x 5%) Harga Perolehan "urat Berharga "aham

iskonto atas Obligasi

(Mencatat Perolehan %urat Berharga %aha' Obligasi

!anggal _{Keterangan "e#$}

01 Juli 2010 "urat%surat Berharga Obligasi as

(P' $l $t" $$)

"urat%surat Berharga Obligasi as

&' 2(000(000(000 &' 1(2!,(*20(000 !anggal &' -,!(0-+(,00 2) $gustus 2011 &' 1()))(*)+(,00 &' 10.(+00 &' 1(000(000(000 &' +2-(,10(000 &' .10(,,*(!00 &' ).-(*!*(!00 &' +2(1,1(!00 Debit Kreit &' 1()))(*)+(,00 &' 1()))(*)+(,00 &' ).-(*!*(!00 &' ).-(*!*(!00

2) $gustus 2011

Perhitungan Laba "ugi Pen9ualan %urat Berharga %aha':

Investasi :Pen9ualan "urat Berharga Meto/e IO6 Biaya Harga Jual PT Harmoni Jaya 1 1! Oktober 2010 : 10=000 lb C &' !=!006 &' !!(-1!(000 &' +.(2.*(++-PT Harmoni Jaya 2 1! November 2010 :!=000 lb C &' !=+006 &' 2*(,22(!00 &' .1(+1)(... !otal ") ;-8+0-*// ") .-;*;-///

Keterangan "e#$ Debit

as &' ),(*!*(000

euntungan Pen9ualan "aham "urat%"urat Berharga "aham

&' -(!2.(++-&' .(1)+(*.. ") 8/-0,/-*// Kreit &' 10(-20(!00 &' *,(1.-(!00 euntungan Tas Pen9ulan "aham

BANK DANA M

1urnal U'u

/8 O6tober ,/88

Perhitungan Pena)atan Bunga an A'or5sasi atau Dis6onto Investasi Obligasi: Investasi

Obligasi PT Jaya Margaria as yang iterima4

(5000lb x Rp 1.000.000 x 6%) Pen/a'atan Bunga (Rp. 5.+55.+72.450 x 5%) Nilai Buku (Rp 5.+55.+72.450  Rp +2.2+1.+77) /8 O6tober ,/88

Perhitungan Laba "ugi Pen9ualan %urat Berharga Obligasi: Investasi

Obligasi 128 /ari PT Me/7o Oil

as yang iterima4

(1.500lb x Rp 1.000.000 x 12% x /12) Pen/a'atan Bunga

(Rp 2.74+.426.000 x 10% x /12) &ugi3laba Pen9ualan "urat Berharga (Rp 1.620.000.000  Rp 1.6+4.50.770)

8+ O6tober ,/88

Perhitungan Laba "ugi Pen9ualan %urat Berharga %aha':

Investasi :Pen9ualan "urat Berharga Meto/e IO6 PT Harmoni Jaya 2 1! November 2010 : !(000 lb C &' !=+006 PT Harmoni Jaya . 10 esember 2010 :!=000 lb C &' !=-006

1. Oktober 2011 as

euntungan Pen9ualan "aham "urat%"urat Berharga "aham

LYA

as yang /iterima Pen/a'atan Bunga $mor>sasi Nilai Buku Obligasi &' .00(000(000 &' 2+-(-+*(+2. &' _{.2(2.1(.-- &' !(.2.(1,1(0-.}

&' .00(000(000

&' 2+-(-+*(+2.

&' !(.2.(1,1(0-.

as yang /iterima Pen/a'atan Bunga $mor>sasi Nilai Buku Obligasi &' 1.!(000(000 &' 20!(-!+()!0 &' :-0(-!+()!06 &' 1(+.,(!0)(--0

&' 1.!(000(000 Harga Jual &' 1(+2-(!00(000 Beban 'en9ualan &' :-(!00(0006 Harga Jual bersih &' 1(+20(000(000 &' 20!(-!+()!0 harga 'erolehan

&' :1,(!0)(--06

Biaya Harga Jual

&' 2*(,22(!00 &' ..(,!-(000 &' !(0.,(!00 &' 2*(*!*(-!0 &' ..(,!-(000 &' ,(!)*(2!0 ") *0-,;8-,*/ ") <<-.8-/// ") .-<+,-0*/

euntungan Tas Pen9ulan "aham

&' ++()1,(000

&' )(+.2(-!0 &' !-(2*1(2!0

Jurnal

Tanggal eterangan &eA= ebit

01 Oktober 2011 as &' .00(000(000 investasi obligasi

Pen/a'atan Bunga

Jurnal

Tanggal eterangan &eA= ebit

01 Oktober 2011 as &' 1(+20(000(000 erugian atas Pen9ualan &' 1,(!0)(--0

"urat%surat Berharga Obligasi Pen/a'atan bunga

re/it

&' .2(2.1(.--&' 2+-(-+*(+2.

re/it

BANK DANA MU

1urnal U'u'

8* Dese'ber ,/88

Perhitungan Devien Yang iteri'a ari Ban6 Artha Pri'a

( 2.000.000lb / 10.000.000lb x 100% = 20%) ivi/en  &' 2!03lb

Nilai ivi/en4

( 2.000.000lb x Rp 250/lb)

(Mencatat Piutang Divien

!anggal _{Keterangan "e#$}

1! esember 2011 Piutang ivi/en

Investasi "aham

+8 Dese'ber ,/88

Perhitungan Laba ("ugi Penilaian %urat Berharga Obligasi

No$ Investasi Harga Perolehan

1 Obligasi PT al>m Batubara &' 1()))())+(000 2 Obligasi PT ogam Tambang &' ).-(!00(000 . Obligasi PT Me/7o Oil &' 1(0)-(.-0(,00

!otal &' ,(0.,(*++(,00

+8 Dese'ber ,/88

Perhitungan Laba ("ugi Penilaian %urat Berharga %aha'

No$ Investasi Harga Perolehan

1 "aham Biasa PT #itra arya &' ,0+(000(000 2 "aham Biasa PT Bima $nggara &' -0(*-!(000 . "aham Biasa PT Harmoni Jaya &' *+(!-+(2!0

!otal &' !+.(,!1(2!0

LYA

&' !00(000(000 Debit Kreit &' !00(000(000 &' !00(000(000 1U"NAL P2NY2%UAIA !anggal

&' 2(100(000(000 &' 100(00,(000 +8 Dese'ber ,/88

&' 1(0-!(000(000 &' 1.-(!00(000 &' 1(0)0(000(000 &' :-(.-0(,006 &' ,(2+!(000(000 &' 2.0(1..(+00

1U"NAL P2NY2%UAIA

&' .+0(000(000 &' :,+(000(0006 !anggal

&' !+(2!0(000 &' :1,(+2!(0006 +8 Dese'ber ,/88

&' 10+(!00(000 &' 1)()2.(-!0

&' !22(-!0(000 &' :,0(-01(2!06 e !"#t$)

Harga 1ual Menurut Harga Pasar

Laba4"ugi Investasi Belu' Direalisasi

Harga 1ual Menurut Harga Pasar

Laba4"ugi Investasi Belu' Direalisasi

 NILAI %U"A! B2"HA"3A OBLI3A%I

Keterangan "e#$ Debit

Penyesuaian Harga Pasar "urat Berharga &' 2.0(1..(+00 aba3&ugi Belum irealisasi

 NILAI %U"A! B2"HA"3A %AHAM

Keterangan "e#$ Debit

aba3&ugi Belum irealisasi &' ,0(-01(2!0

Kreit

&' 2.0(1..(+00

Kreit

BANK DANA MULYA

1urnal U'u'

+8 Dese'ber ,/88

Perhitungan Pena)atan Bunga an A'or5sasi Pre'i atau Dis6onto Investasi Obligasi:

Investasi as yang /iterima

Obligasi PT Jaya Margaria &' 1!0(000(000 as yang iterima4

(5000lb x Rp 1.000.000 x 12% x +/12) Pen/a'atan Bunga 4 (Rp.5.+2+.141.07+x 10% x +/12) Nilai Buku 4 (Rp.5.+2+.141.07+  Rp 16.21.47+) $mor>sasi 4 &'=1!0=000=000 % &'= 1..=0-*=!2-+8 Dese'ber ,/88

Perhitungan Pena)atan ari Investasi %aha' Ban6 Artha Pri'a

( 2.000.000lb / 10.000.000lb x 100% = 20%) Nilai Pen/a'atan investasi "aham Bank $rtha Prima

8 e'emilikan < aba bersih setelah 'a9ak 208 < &'= ,=,+-=22)=000(00

(Pen7esuaian Pena)atan Investasi %aha'

!anggal _{Keterangan "e#$}

+8 Dese'ber ,/88 investasi "aham

Pen/a'atan investasi

Pen/a'atan Bunga $mor>sasi Nilai Buku Obligasi &' 1..(0-*(!2- &' 1+()21(,-. &' !(.0+(21)(!))

&' 1!0(000(000 &' 1..(0-*(!2-Rp 5,+06,21,600 &' 1+()21(,-. &' *).(,,!(*00 Debit Kreit &' *).(,,!(*00 &' *).(,,!(*00

1urnal

Tanggal eterangan &eA= ebit

+8 Dese'ber ,/88 Piutang Bunga &' 1!0(000(000 Investasi Obligasi