tag:blogger.com,1999:blog-90171665341908134252024-02-20T05:58:34.746-08:00Ekonomi AkuntansiMari kita membangun generasi yang lebih baikEkonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.comBlogger21125tag:blogger.com,1999:blog-9017166534190813425.post-79018037658325545412012-04-24T20:32:00.000-07:002012-04-24T20:32:49.752-07:00Buku Besar Pembantu<m:smallfrac m:val="off">
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<div class="Section1">
<h1 style="line-height: 18pt; margin-left: 18.7pt; text-indent: -18.7pt;">
<span lang="EN-US">3. Buku Besar Pembantu
Piutang dan Utang Usaha</span></h1>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 28.05pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Dalam buku
besar pembantu Piutang Usaha keadaan piutang kepada tiap langganan dicatat
dalam daftar-daftar tersendiri. Daftar ini disebut akun buku besar pembantu
piutang usaha.</span></div>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 28.05pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Perubahan
piutang usaha secara keseluruhan dicatat dalam akun Piutang Usaha sebagai akun
induk, dan perubahan piutang kepada masing-masing langganan dicatat pada akun
masing-masing dalam buku besar pembantu Piutang Usaha.</span></div>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 28.05pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Piutang
kepada seorang langganan bertambah dengan adanya penjualan secara kredit, dan
berkurang karena adanya retur penjualan/pengurangan harga dan penerimaan
pembayaran karena pembayaran yang lebih cepat. Semua transaksi ini memerlukan
bukti transaksi seperti faktur, nota kredit dan bukti lainnya. Bukti-bukti ini
merupakan dasar pencatatan transaksi dalam jurnal dan buku besar pembantu.</span></div>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 28.05pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Pencatatan
pada Akun Piutang Usaha dalam buku besar dilakukan secara periodik berdasarkan
pencatatan yang dilakukan dalam jurnal penjualan, jurnal penerimaan kas, jurnal
umum atau jurnal-jurnal lainnya.</span></div>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 28.05pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Pencatatan
dalam buku besar pembantu piutang lazimnya dilakukan langsung dari bukti-bukti
seperti faktur, nota kredit, dan bukti penerimaan kas. Setelah pencatatan dalam
buku besar pembantu dilakukan, pada kolom referensi dalam masing-masing jurnal
diberi tanda (</span><span lang="EN-US" style="font-family: Symbol;">Ö</span><span lang="EN-US" style="font-family: "Arial","sans-serif";">), untuk menyatakan bahwa pos tersebut
tidak memerlukan proses lebih lanjut.</span></div>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 28.05pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Buku besar
pembantu diselenggarakan berdasarkan urutan abjad dari langganan. Secara
berkala, misalnya pada akhir tiap bulan atau akhir tahun saldo akun langganan
dalam buku besar pembantu piutang usaha dikhtisarkan dalam sebuth daftar yang
disebut Daftar Saldo Piutang usaha, atau daftar Piutang Usaha. Total dari
daftar saldo ini harus sama dengan saldo dari akun Piutang Usaha dalam buku
besar. Kalau ada perbedaan diantara keduanya, perbedaan tersebut perlu dicari
penyebabnya. Kesalahan pencatatan dapat terjadi dalam jurnal, buku besar atau
dalam buku besar pembantu.</span></div>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 28.05pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Buku besar
pembantu ini sangat penting artinya bagi perusahaan karena dapat memberikan
informasi tentang piutang secara terperinci. Dari buku ini dapat diketahui,
kepada siapa perusahaan berpiutang, dan dengan jumlah berapa. Hal ini dapat
digunakan dalam melakukan penagihan dan pemberian kredit kepada langganan.</span></div>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify;">
<br /></div>
<h1 style="line-height: 18pt;">
<span lang="EN-US">Contoh:</span></h1>
<div class="MsoBodyTextIndent2" style="line-height: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Sebagai contoh di bawah ini
disajikan Jurnal Penjualan, Jurnal Penerimaan Kas dan Jurnal Umum, untuk
menggambarkan proses pencatatan dalam akun Piutang Usaha dan dalam buku besar
pembantu Piutang Usaha.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-bottom: 6pt; text-indent: 0cm;">
<span lang="EN-US"> Jurnal
Penjualan Hal
: 35</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Nomor Faktur</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 187.8pt;" valign="top" width="250"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Debitur</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 103.1pt;" valign="top" width="137"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Jumlah</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 187.8pt;" valign="top" width="250"><div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 103.1pt;" valign="top" width="137"><div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Nop 2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">415</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 187.8pt;" valign="top" width="250"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">PD Juanda</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 103.1pt;" valign="top" width="137"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 5.400.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 3</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">416</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 187.8pt;" valign="top" width="250"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Fa Bakri</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 103.1pt;" valign="top" width="137"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 10.416.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 5</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">417</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 187.8pt;" valign="top" width="250"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Abadi & Co</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 103.1pt;" valign="top" width="137"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 5.220.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 9</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">418</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 187.8pt;" valign="top" width="250"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">CV Perkasa</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 103.1pt;" valign="top" width="137"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 9.580.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 10</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">419</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 187.8pt;" valign="top" width="250"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">PD ABC</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 103.1pt;" valign="top" width="137"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 7.000.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 17</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">420</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 187.8pt;" valign="top" width="250"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Toko Bulan Purnama</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 103.1pt;" valign="top" width="137"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 7.460.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 23</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">421</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 187.8pt;" valign="top" width="250"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">PD Terang Bulan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 103.1pt;" valign="top" width="137"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 10.008.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 26</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">422</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 187.8pt;" valign="top" width="250"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">CV Satria</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 103.1pt;" valign="top" width="137"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 5.040.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 27</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">423</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 187.8pt;" valign="top" width="250"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Fa Bakri</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 103.1pt;" valign="top" width="137"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 11.632.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: windowtext -moz-use-text-color -moz-use-text-color; border-style: solid none none; border-width: 1pt medium medium; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: windowtext -moz-use-text-color -moz-use-text-color; border-style: solid none none; border-width: 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: windowtext -moz-use-text-color -moz-use-text-color; border-style: solid none none; border-width: 1pt medium medium; padding: 0cm 5.4pt; width: 187.8pt;" valign="top" width="250"><div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 1.5pt medium; padding: 0cm 5.4pt; width: 103.1pt;" valign="top" width="137"><div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 71.756.000,-</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-top: 6pt; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-bottom: 6pt; text-indent: 0cm;">
<span lang="EN-US"> Jurnal
Penerimaan Kas Hal
: 14</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr style="page-break-inside: avoid;">
<td rowspan="2" style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: always;" />
<br clear="all" style="page-break-before: always;" />
</span>
<br />
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Tang-gal</span></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 0cm -5.4pt 0.0001pt; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 0cm -5.4pt 0.0001pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">No.</span></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 0cm -5.4pt 0.0001pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Bukti</span></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 0cm -5.4pt 0.0001pt; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Keterangan</span></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 0cm -5.4pt 0.0001pt; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 0cm -5.4pt 0.0001pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Akun yang di debit</span></div>
</td>
<td colspan="3" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 174pt;" valign="top" width="232"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Akun yang dikredit</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Kas</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Piutang
usaha</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Penjualan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Serba Serbi</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">2005</span></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Nop.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">71</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Wesel</span><span lang="EN-US" style="font-size: 9pt;"> Tagih</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">112</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">5.648.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">5.648.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">5</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">72</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">PD Garuda</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;">Ö</span><span lang="EN-US" style="font-size: 9pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">7.200.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">7.200.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">6</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">73</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Udin & Co</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;">Ö</span><span lang="EN-US" style="font-size: 9pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">6.500.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">6.500.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">7</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">74</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Penjualan Tunai</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;">Ö</span><span lang="EN-US" style="font-size: 9pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">10.800.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">10.800.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">10</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">75</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Sejati & Co</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;">Ö</span><span lang="EN-US" style="font-size: 9pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">6.400.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">6.400.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">13</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">76</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Fa Umar</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;">Ö</span><span lang="EN-US" style="font-size: 9pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">10.416.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">10.416.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">14</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">77</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Penjualan Tunai</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;">Ö</span><span lang="EN-US" style="font-size: 9pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">10.528.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">10.528.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">17</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">78</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">PD Rajin</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;">Ö</span><span lang="EN-US" style="font-size: 9pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">6.900.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">6.900.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">19</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">79</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Toko Matahari</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;">Ö</span><span lang="EN-US" style="font-size: 9pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">11.400.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">11.400.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">21</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">80</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Penjualan Tunai</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;">Ö</span><span lang="EN-US" style="font-size: 9pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">11.680.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">11.680.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">23</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">81</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Pendapatan Bunga</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">811</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">540.800</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">540.800</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">24</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">82</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">PD Nakula</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;">Ö</span><span lang="EN-US" style="font-size: 9pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">4.800.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">4.800.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">27</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">83</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Toko Matahari</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;">Ö</span><span lang="EN-US" style="font-size: 9pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">7.460.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">7.460.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">28</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">84</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Penjualan Tunai</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;">Ö</span><span lang="EN-US" style="font-size: 9pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">12.344.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">12.344.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">30</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">85</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Penjualan Tunai</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;">Ö</span><span lang="EN-US" style="font-size: 9pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">5.693.600</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">5.693.600</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> </span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm 3pt -5.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> 118.314.400</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm 3pt -5.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;"> 61.076.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm 3pt -5.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">51.045.600</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">6.192.800</span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 105.2pt;" valign="top" width="140"><div class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 28.05pt;" valign="top" width="37"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 61.95pt;" valign="top" width="83"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm 3pt -5.4pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">(111)</span></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm 3pt -5.4pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">(121)</span></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm 3pt -5.4pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">(411)</span></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 61.8pt;" valign="top" width="82"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">( </span><span lang="EN-US" style="font-family: Symbol; font-size: 9pt;">Ö</span><span lang="EN-US" style="font-size: 9pt;"> )</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-bottom: 6pt; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-bottom: 6pt; text-indent: 0cm;">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-bottom: 6pt; text-indent: 0cm;">
<span lang="EN-US"> Jurnal
Umum Hal
: 28</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Tgl.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 187.7pt;" valign="top" width="250"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Ref</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.8pt;" valign="top" width="100"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.8pt;" valign="top" width="100"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Kredit</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 187.7pt;" valign="top" width="250"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 74.8pt;" valign="top" width="100"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 74.8pt;" valign="top" width="100"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Nop.13</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 187.7pt;" valign="top" width="250"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Retur Penjualan
dan Pengurangan harga</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">412</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 74.8pt;" valign="top" width="100"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 100.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 74.8pt;" valign="top" width="100"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 187.7pt;" valign="top" width="250"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Piutang Usaha
PD ABC </span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">113/</span><span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 74.8pt;" valign="top" width="100"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 74.8pt;" valign="top" width="100"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 100.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 187.7pt;" valign="top" width="250"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.1pt;" valign="top" width="75"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.8pt;" valign="top" width="100"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.8pt;" valign="top" width="100"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: 18pt;">
<br /></div>
<div class="MsoBodyText" style="line-height: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Daftar saldo piutang usaha
pada tanggal 1 Nopember 2005 adalah sebagai berikut:</span></div>
<h5 align="center" style="line-height: 18pt; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; font-style: normal;">DAFTAR SALDO PIUTANG USAHA</span></h5>
<div align="center" class="MsoNormal" style="line-height: 18pt; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">pada tanggal 1 Nopember 2005</span></div>
<div align="center" class="MsoNormal" style="line-height: 18pt; text-align: center;">
<span style="height: 13px; left: -1px; position: relative; top: 11px; width: 586px; z-index: 251655168;"><img height="2" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="586" /></span><span lang="EN-US" style="font-family: "Arial","sans-serif";"> </span></div>
<br />
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">PD ABC Rp. -</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Bahar & Co 10.500.000</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Toko Bulan Purnama 11.400.000</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">CV Satria 2.000.000</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">PD Terang Bulan -</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">PD Juanda 7.200.000</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">CV Perkasa -</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">PD RamayaniBakri 15.540.000</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Fa Bakri -</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Abadi & Co 10.400.000</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">PD Barokah 6.000.000</span></div>
<div class="MsoNormal" style="margin-top: 6pt;">
<span style="height: 2px; margin-left: 463px; margin-top: 3px; position: absolute; width: 122px; z-index: 251656192;"><img height="2" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="122" /></span><span lang="EN-US" style="font-family: "Arial","sans-serif";"> Rp 61.040.000</span></div>
<div class="MsoNormal">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="2" width="462"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img height="5" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image003.gif" width="124" /></td>
</tr>
</tbody></table>
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> </span></div>
<br />
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US">Berdasarkan jurnal-jurnal dan daftar saldo
yang disajikan dimuka, akun buku besar Piutang Usaha dan akun-akun langganan
dalam buku besar pembantu Piutang Usaha akan nampak sebagai berikut:</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-indent: 0cm;">
<span lang="EN-US">Buku Besar</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-bottom: 6pt; text-indent: 0cm;">
<span lang="EN-US">Nama Akun : Piutang
Usaha No.
Akun : 113</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr style="page-break-inside: avoid;">
<td rowspan="2" style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">Tgl.</span></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.25pt;" valign="top" width="90"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">Keterangan</span></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.15pt;" valign="top" width="63"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">Ref</span></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.75pt;" valign="top" width="101"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">Debit</span></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">Kredit</span></div>
</td>
<td colspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 141.1pt;" valign="top" width="188"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">Saldo</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.65pt;" valign="top" width="101"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">Kredit</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 67.25pt;" valign="top" width="90"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 47.15pt;" valign="top" width="63"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.75pt;" valign="top" width="101"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.65pt;" valign="top" width="101"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">Nop. 1</span></div>
</td>
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<span lang="EN-US" style="font-size: 10pt;">Saldo</span></div>
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<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 10pt;"></span></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.75pt;" valign="top" width="101"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">-</span></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.65pt;" valign="top" width="101"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">61.040.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
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<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">13</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 67.25pt;" valign="top" width="90"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 47.15pt;" valign="top" width="63"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">JU28</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.75pt;" valign="top" width="101"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">10.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.65pt;" valign="top" width="101"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">60.9400.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
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<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">30</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 67.25pt;" valign="top" width="90"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 47.15pt;" valign="top" width="63"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -5.4pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">JPJ35</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.75pt;" valign="top" width="101"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">71.756.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">-</span></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.65pt;" valign="top" width="101"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">132.696.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
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<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">30</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 67.25pt;" valign="top" width="90"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 47.15pt;" valign="top" width="63"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -5.4pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">JPJ14</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.75pt;" valign="top" width="101"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">61.076.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.65pt;" valign="top" width="101"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">71.620.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
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<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.25pt;" valign="top" width="90"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 47.15pt;" valign="top" width="63"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.75pt;" valign="top" width="101"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.65pt;" valign="top" width="101"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
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</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
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<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US">Buku Besar Pembantu Piutang Usaha</span></div>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US">Nama : PD. ABC</span></div>
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<span lang="EN-US">File : A</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 588px;">
<tbody>
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<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Tgl.</span></div>
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<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 109.7pt;" valign="top" width="146"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Keterangan</span></div>
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<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Ref.</span></div>
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<span lang="EN-US" style="font-size: 11pt;">Debit</span></div>
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<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 73.1pt;" valign="top" width="97"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Kredit</span></div>
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<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78.4pt;" valign="top" width="105"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
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<br /></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 109.7pt;" valign="top" width="146"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 79.65pt;" valign="top" width="106"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.1pt;" valign="top" width="97"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78.4pt;" valign="top" width="105"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">2005</span></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 109.7pt;" valign="top" width="146"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 79.65pt;" valign="top" width="106"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.1pt;" valign="top" width="97"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78.4pt;" valign="top" width="105"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Nop.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 109.7pt;" valign="top" width="146"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 79.65pt;" valign="top" width="106"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.1pt;" valign="top" width="97"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78.4pt;" valign="top" width="105"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">10</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 109.7pt;" valign="top" width="146"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">JPJ35</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 79.65pt;" valign="top" width="106"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">7.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.1pt;" valign="top" width="97"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78.4pt;" valign="top" width="105"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">7.000.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">13</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 109.7pt;" valign="top" width="146"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">JU28</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 79.65pt;" valign="top" width="106"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.1pt;" valign="top" width="97"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">100.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78.4pt;" valign="top" width="105"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">6.900.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">17</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 109.7pt;" valign="top" width="146"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">JPN14</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 79.65pt;" valign="top" width="106"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.1pt;" valign="top" width="97"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">6.900.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78.4pt;" valign="top" width="105"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 109.7pt;" valign="top" width="146"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 79.65pt;" valign="top" width="106"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 73.1pt;" valign="top" width="97"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78.4pt;" valign="top" width="105"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US">Nama : Bahar & Co</span></div>
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US">File : B</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Tgl.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 109.7pt;" valign="top" width="146"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 109.7pt;" valign="top" width="146"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 109.7pt;" valign="top" width="146"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Nop. 1</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 109.7pt;" valign="top" width="146"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 10pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">10.50.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">6</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 109.7pt;" valign="top" width="146"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">JPN14</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">6.500.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">4.000.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 46.3pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 109.7pt;" valign="top" width="146"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: normal;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US">Nama : Bulan Purnama, PD</span></div>
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US">File : B</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Tgl.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Nop. 1</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 10pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">11.400.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">17</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">JPJ35</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">7.460.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">18.860.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">19</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">JPN14</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">11.400.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">7.460.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">27</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">JPN14</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">7.460.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> -</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: normal;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US">Nama : CV SATRIA</span></div>
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US">File : S</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Tgl.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Nop. 1</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 10pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">2.000.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">26</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">JPJ35</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">5.040.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">6.500.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: normal;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US">Nama : PD. Terang Bulan</span></div>
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US">File : T</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Tgl.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Nop. </span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">26</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">JPJ35</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 10.008.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 10.008.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US">Nama : Fa. Bakri</span></div>
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US">File : S</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Tgl.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Nop. 3</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">JPJ35</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">10.416.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">10.416.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">13</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">JPN14</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">10.416.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">27</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">JPJ35</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">11.632.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">11.632.000</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US">Nama : Abadi & Co</span></div>
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US">File : S</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Tgl.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.95pt;" valign="top" width="95"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.95pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.95pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Nop. 1</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 10pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.95pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">10.400.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">5</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">JPJ35</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">5.220.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.95pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">15.620.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">10</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">JPN14</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">6.400.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.95pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">9.220.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.95pt;" valign="top" width="95"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: normal;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US">Nama : Subandi, PD</span></div>
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US">File : T</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Tgl.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Nop. 1</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 10pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 6.000.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: normal;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US">Nama : Juanda, PD</span></div>
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US">File : J</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Tgl.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.95pt;" valign="top" width="95"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.95pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.95pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Nop. 1</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 10pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.95pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 7.200.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">JPJ35</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 5.400.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.95pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 12.600.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">5</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">JPN14</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 7.200.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.95pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 5.400.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.95pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US">Nama : CV Perkasa</span></div>
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US">File : D</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Tgl.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Nop. 9</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 10pt;">JPJ35</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 9.580.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 9.580.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 110.6pt;" valign="top" width="147"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: normal;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal;">
<br /></div>
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<span lang="EN-US">Nama : PD. RAMAYANA</span></div>
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<span lang="EN-US">File : M</span></div>
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<span lang="EN-US" style="font-size: 11pt;">Tgl.</span></div>
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<span lang="EN-US" style="font-size: 11pt;">Keterangan</span></div>
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<span lang="EN-US" style="font-size: 11pt;">Ref.</span></div>
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<span lang="EN-US" style="font-size: 11pt;">Debit</span></div>
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<span lang="EN-US" style="font-size: 11pt;">Kredit</span></div>
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<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
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<br /></div>
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<br /></div>
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<span lang="EN-US" style="font-size: 11pt;">2005</span></div>
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<br /></div>
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<span lang="EN-US" style="font-size: 11pt;">Nop. 1</span></div>
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<span lang="EN-US" style="font-size: 11pt;">Saldo</span></div>
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<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US" style="font-size: 10pt;"></span></div>
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<br /></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.95pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 13.540.000</span></div>
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<span lang="EN-US" style="font-size: 11pt;">9</span></div>
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<br /></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 54pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">JPN14</span></div>
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<br /></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 4.800.000</span></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.95pt;" valign="top" width="95"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"> 8.740.000</span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<h5 align="center" style="line-height: 18pt; margin: 0cm 0cm 0.0001pt; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; font-style: normal;"> </span></h5>
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<h5 align="center" style="line-height: 18pt; margin: 0cm 0cm 0.0001pt; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; font-style: normal;">DAFTAR SALDO PIUTANG USAHA</span></h5>
<div align="center" class="MsoNormal" style="line-height: 18pt; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Pada tanggal 30 Nopember 2005</span></div>
<div align="center" class="MsoNormal" style="line-height: 18pt; text-align: center;">
<span style="height: 20px; left: -1px; position: relative; top: 18px; width: 562px; z-index: 251658240;"><img height="2" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="562" /></span><span lang="EN-US" style="font-family: "Arial","sans-serif";"> </span></div>
<br />
<div class="MsoNormal" style="margin: 6pt 0cm 0.0001pt 30pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">PD ABC Rp. 4.000.000</span></div>
<div class="MsoNormal" style="margin-left: 30pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Bahar & Co</span></div>
<div class="MsoNormal" style="margin-left: 30pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Toko Bulan Purnama -</span></div>
<div class="MsoNormal" style="margin-left: 30pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">CV Satria 7.040.000</span></div>
<div class="MsoNormal" style="margin-left: 30pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">PD Terang Bulan 10.008.000</span></div>
<div class="MsoNormal" style="margin-left: 30pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">PD Juanda 5.400.000</span></div>
<div class="MsoNormal" style="margin-left: 30pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">CV Perkasa 9.580.000</span></div>
<div class="MsoNormal" style="margin-left: 30pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">PD Ramayani 8.740.000</span></div>
<div class="MsoNormal" style="margin-left: 30pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Fa Bakri 11.632.000</span></div>
<div class="MsoNormal" style="margin-left: 30pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Abadi & Co 9.220.000</span></div>
<div class="MsoNormal" style="margin-left: 30pt; text-align: justify;">
<span style="height: 2px; left: 0px; margin-left: 385px; margin-top: 25px; position: absolute; width: 140px; z-index: 251659264;"><img height="2" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image005.gif" width="140" /></span><span lang="EN-US" style="font-family: "Arial","sans-serif";">PD Subandi 6.000.000</span></div>
<div class="MsoNormal" style="margin-top: 6pt; text-align: justify;">
<span style="height: 5px; left: 0px; margin-left: 384px; margin-top: 32px; position: absolute; width: 142px; z-index: 251660288;"><img height="5" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image006.gif" width="142" /></span><span lang="EN-US" style="font-family: "Arial","sans-serif";"> Rp 71.620.000</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Pertanyaan:</span></b></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">1. Apa kegunaan buku piutang?</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">2. Jelaskan hubungan jurnal penjualan dengan
akun-akun debitur di buku piutang!</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">3. Jelaskan cara pencatatan transaksi dalam buku
piutang!</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">4. Sebutkan bukti-bukti yang digunakan untuk
pemcatatan ke buku piutang!</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">5. Jelaskan bagaimana retur penjualan dicatat:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Bila penjualan dilakukan dengan kredit</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Piutang yang bersangkutan belum diterima</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">6. Apa yang dimaksud dengan akun pengendali
“Piutang” dan buku piutang?</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">7. Jelaskan hubungan antara akun pengendali
Piutang dengan buku piutang!</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">8. Apakah yang dicerminkan oleh daftar piutang
yang dibuat oleh sebuah perusahaan?</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">9. Bagaimana hubungan antara daftar piutang
dengan akun piutang di buku besar dan akun-akun debitur di buku piutang?</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Pilihan Ganda:</span></b></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">1. Piutang pada langganan akan berkurang:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Karena adanya retur penjualan</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Karena pelunasan piutang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Karena adanya pembelian</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Karena adanya pelunasan hutang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">2. Kesamaan saldo buku piutang dengan akun
piutang di buku besar menunjukkan:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Pencatatan saldo benar</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Penjualan berkurang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Piutang bertambah</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Pencatatan belum tentu benar</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">3. Buku piutang digunakan untuk:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Mencatat piutang pada masing-masing langganan</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Mencatat piutang di buku utang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Mencatat pengeluaran kas</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Mencatat pelunasan utang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">4. Piutang pada langganan akan bertambah:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Karena penjualan tunai</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Karena penjualan kredit</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Karena pembayaran piutang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Karena adanya pembelian barang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">5. Kolom debit pada buku piutang digunakan
untuk:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Mencatat penjualan tunai</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Mencatat penjualan kredit</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Mencatat penerimaan uang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Mencatat pembelian</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">6. Pencatatan dalam akun piutang usaha berkaitan
dengan:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Pencatatan dalam jurnal penjualan</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Pencatatan dalam jurnal penerimaan kas</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Pencatatan dalam jurnal umum</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. a, b, dan c</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">7. <span style="letter-spacing: -0.1pt;">Penjualan
kredit sebesar Rp. 150.000. Jika disusun daftar saldo piutang usaha:</span></span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Angka daftar saldo piutang usaha menunjukkan
Rp. 140.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Penjualan dicatat Rp. 150.00</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Piutang usaha dicatat Rp. 160.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Penerimaan bunga tidak terjadi</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">8. Retur tunai penjualan yang diberikan
perusahaan:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Akan dicatat dalam jurnal umum</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Akan dicatat pada buku utang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Akan menambah akun penjualan</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Tidak ada yang benar</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">9. Penjualan kredit yang dilakukan perusahaan:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Akan ditulis pada sisi kredit akun penjualan
di buku besar</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Menambah utang usaha</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Ditulis pada sisi debit buku utang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. a, b, dan c</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">10. <span style="letter-spacing: -0.2pt;">Daftar saldo
piutang usaha menunjukkan jurnal Rp. 2.000.000. Akun piutang usa-ha di buku besar menunjukkan
Rp. 2.200.000. Sebab-sebab perbedaan adalah:</span></span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Kemungkinan salah posting ke buku besar dari
jurnal penjualan</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Kemungkinan salah catat dalam buku pembantu
piutang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Kemungkinan salah catat dalam jurnal
penjualan</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Kemungkinan salah waktu memposting</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Soal</span></b></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">1. Perusahaan Dagang Sederhana didirikan pada
tanggal 1 Maret 2005. Penjualan kredit serta retur penjualan yang terjadi
selama bulan Maret 2005 nampak seperti terlihat di bawah ini</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 78pt; text-align: justify; text-indent: -60pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Maret 4 Dijual kepada CV. Sejati faktor no. 1 Rp.
1.280.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 78pt; text-align: justify; text-indent: -60pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 8 Dijual kepada Toko Indah faktur no. 2 Rp.
1.440.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 78pt; text-align: justify; text-indent: -60pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 10 Dijual kepada Toko Santun faktur no. 3 Rp.
2.320.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 78pt; text-align: justify; text-indent: -60pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 12 Dikeluarkan nota kredit no. 1 kepada Toko
Indah untuk barang-barang yang dikembalikan Rp. 80.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 78pt; text-align: justify; text-indent: -60pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 15 Dijual kepada Toko Sehati, faktur no. 4 Rp.
3.300.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 78pt; text-align: justify; text-indent: -60pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 19 Dijual kepada Toko Keluarga, faktur no. 5 Rp.
1.740.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 78pt; text-align: justify; text-indent: -60pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 22 Dikeluarkan nota kredit no. 2 kepada CV.
Sejati untuk barang yang dikembalikan Rp. 100.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 78pt; text-align: justify; text-indent: -60pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 24 Dijual kepada Toko Indah faktor no. 6 Rp.
2.060.000 </span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 78pt; text-align: justify; text-indent: -60pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 25 Dikeluarkan nota kredit no. 3 kepada Toko
Sehati untuk barang-barang yang rusak karena kesalahan pembungkusan Rp. 60.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 78pt; text-align: justify; text-indent: -60pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 27 Dijual kepada Toko Keluarga, faktur no. 7 Rp.
580.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Diminta:</span></b></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">1) <span style="letter-spacing: -0.3pt;">Buatlah
akun-akun berikut beserta nomor akunnya dalam buku besar Perusaha an Dagang
Sederhana: Piutang (113); Penjualan (411); Retur Penjualan (412).</span></span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">2) Buatlah Buku Piutang berikut: Toko Indah,
Toko Santun, Toko Sehati, Toko Keluarga.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">3) Catatlah transaksi-transaksi tersebut di atas
dalam jurnal penjualan, jurnal umum, dan buku piutang.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">4) Pindahkan data dalam jurnal penjualan dan
jurnal umum ke dalam akun-akun yang bersangkutan di buku besar.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">5) Hitung, berapa total saldo piutang di buku
piutang?</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">2. Perusahaan Dagang Karya didirikan pada bulan
Januari 2005. Penjualan barang dagang secara kredit dan Retur Penjualan adalah
sebagai berikut:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Januari 18 Dijual barang dagang dengan kredit kepada
Hendri & Co Rp. 27.200.000 (faktur no. 1)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 19 Dijual barang dagang secara kredit kepada
Abubakar & Co. Rp. 46.000.000 (faktur no. 2)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 21 Dijual barang dagang dengan kredit kepada
CV. Omega Rp. 33.000.000 (faktur no. 3)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 23 Dikirim nota kredit no. 1 sejumlah Rp.
2.300.000 kepada Abubakar & Co. untuk barang dagang yang diterima kembali</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 25 Dijual barang dagang secara kredit
kepadaRudy & Co Rp. 38.000.000 (faktur no. 4)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 27 Dijual barang dagang dengan kredit kepada
Santi Rp. 9.000.000 (faktur no. 5)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 28 Dikirim nota kredit no. 2 sebesar Rp.
170.000 kepada Hendri & Co untuk separtai barang dagang yang diterima kembali.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 29 Dijual barang dagang secara kredit kepada
CV. Omega Rp. 30.800.000 (faktur no. 6)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 30 Dikirim nota kredit no. 3 sebesar Rp.
600.000 kepada Herry & Co untuk separtai barang dagang yang rusak dalam
perjalanan</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 31 Dijual barang dagang dengan kredit kepada
CV. Omega Rp. 23.100.000 (faktur no. 7).</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Diminta:</span></b></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">1) Bukalah akun-akun dalam buku besar sebagai
berikut: Piutang (102), Penjualan (401), Retur Penjualan dan Pengurangan Harga
(402).</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">2) Catatlah dalam buku piutang
transaksi-transaksi tersebut.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">3) Catatlah transaksi-transaksi tersebut di atas
ke dalam jurnal penjualan atau jurnal umum.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">4) Pindahkan data yang terdpat di jurnal ke
dalam akun yang bersangkutan ke buku besar.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">5) Buatlah daftar rincian piutang pada tanggal
31 Januari 2005.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">6) Hitung saldo akun piutang di buku besar pada
tanggal 31 Januari 2005.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">3. Di bawah ini adalah beberapa transaksi
tertentu dari Perusahaan Dagang Arief untuk bulan Januari 2005:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Januari 4 Diterima setoran modal oleh Hartono secara
tunai sebesar Rp. 44.000.000 (buk kas masuk no. 1)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 6 Diterima pinjaman dari Bank Hati Suci
dengan menandatangani wesel untuk jangka waktu 90 hari dan tingkat bunga 24%
setahun sejumlah Rp. 29.000.000 (bukti kas masuk no. 2)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 7 Dijual barang dagang kepada Fa. Surya
sebesar Rp. 63.000.000 secara kredit (faktur no. 386)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 11 Dijual barang dagang secara tunai kepada
Manjur & Co. sebesar Rp. 20.000.000 (bukti kas masuk no. 3)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 15 Dijual barang dagang kepada Toko Laris
secara tunai sebesar Rp. 19.080.000 (bukti kas masuk no. 4)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 16 Diterima penagihan dari Fa. Surya untuk
penjualan yang dilakukan pada tanggal 7 Januari (bukti kas masuk no. 5)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 18 Dijual barang dagang kepada PD Warga sebesar
Rp. 30.000.000 secara kredit (faktur no. 387)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 19 PD Warga mengembalikan barang dagang yang
rusak. Untuk ini dikeluarkan Nota Kredit No. 174 sebesar Rp. 2.000.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 21 Dijual barang dagang kepada Anton & Co.
Rp. 22.000.000 (faktur no. 388)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 25 Penjualan tunai pada hari ni adalah Rp.
23.800.000 (bukti kas masuk no. 6)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 90pt; text-align: justify; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> 30 Diterima penagihan pada PD Warga (bukti kas
masuk no. 7)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Diminta:</span></b></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">1) Buatlah jurnal penjualan, jurnal penerimaan
kas, dan jurnal umum. Catatlah transaksi-transaksi tersebut di atas dalam
jurnal-jurnal tadi.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">2) Buatlah akun-akun di buku besar dengan kode
nomor-nomor akun seperti terlihat di bawah ini:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 144pt; text-align: justify; text-indent: -108pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Nomor
Akun Nama Akun</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 144pt; text-align: justify; text-indent: -108pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">101 Kas</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 144pt; text-align: justify; text-indent: -108pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">110 Piutang Dagang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 144pt; text-align: justify; text-indent: -108pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">215 Wesel Bayar</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 144pt; text-align: justify; text-indent: -108pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">301 Modal Tuan Hartono</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 144pt; text-align: justify; text-indent: -108pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">401 Penjualan</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 144pt; text-align: justify; text-indent: -108pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">413 Retur Penjualan
& Pengurangan Harga</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> Buatlah buku piutang untuk debitur sebagai
berikut: Fa. Surya, Anton & Co.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> Masukkan data yang terdapat dalam jurnal ke
dalam buku besar maupun buku piutang.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">3) Buatlah daftar rincian piutang pada tanggal
31 Januari 2005!</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">4) Hitung saldo akun piutang pada tanggal 31
Januari 2005!</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<b><span lang="EN-US">1) Buku Besar Pembantu Utang Usaha</span></b></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US">Akun Utang Usaha dalam buku besar
menggambarkan keadaan utang usaha secara keseluruhan. Keadaan utang usaha
secara terperinci dapat diketahui dari buku besar pembantu utang usaha.
Perubahan utang usaha secara keseluruhan dicatat dalam akun Utang Usaha sebagai
akun induk (controlling account), sedangkan perubahan utang kepada para pemasok
dicatat pada akun masing-masing dalam buku besar pembantu utang usaha.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US">Pencatatan dalam akun Utang Usaha
dilakukan secara periodik, misalnya setiap minggu atau setiap bulan,
berdasarkan pencatatan dalam jurnal pembelian, jurnal pengeluaran kas, jurnal
umum atau jurnal-jurnal lainnya. Pencatatan dalam buku besar pembantu Utang
Usaha lazimnya dilakukan langsung dari bukti-bukti. Setelah pencatatan dalam
buku besar pembantu Utang Usaha dilakukan, pada kolom referensi dalam masing-masing
jurnal diberi tanda (</span><span lang="EN-US" style="font-family: Symbol; font-size: 11pt;">Ö</span><span lang="EN-US"> ), untuk menyatakan bahwa pencatatan dalam buku besar pembantu
telah dilakukan.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US">Buku besar pembantu Utang Usaha
diselenggarakan berdasarkan urutan abjad. Secara berkala, misalnya pada akhir
bulan saldo akun-akun dalam buku besar pembantu diikhtisarkan dalam sebuah
daftar yang disebut Daftar Utang Usaha. Total dari daftar saldo ini harus sama
dengan saldo akun Utang Usaha dalam buku besar. Perbedaan yang terjadi harus
segera dicari penyebabnya.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US">Daftar Saldo Utang Usaha pada tanggal 1
November 2005 adalah sebagai berikut:</span></div>
<h5 align="center" style="line-height: 18pt; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; font-style: normal;">DAFTAR SALDO UTANG USAHA</span></h5>
<div align="center" class="MsoNormal" style="line-height: 18pt; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">pada tanggal 1 November 2005</span></div>
<div align="center" class="MsoNormal" style="line-height: 18pt; text-align: center;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse;">
<tbody>
<tr>
<td style="border-color: windowtext -moz-use-text-color -moz-use-text-color; border-style: solid none none; border-width: 1pt medium medium; padding: 0cm 5.4pt; width: 287.4pt;" valign="top" width="383"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">CV. Bakri</span></div>
</td>
<td style="border-color: windowtext -moz-use-text-color -moz-use-text-color; border-style: solid none none; border-width: 1pt medium medium; padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. 10.400.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 287.4pt;" valign="top" width="383"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">CV. Indah</span></div>
</td>
<td style="padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. -</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 287.4pt;" valign="top" width="383"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Fa. Nusa Baru</span></div>
</td>
<td style="padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. -</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 287.4pt;" valign="top" width="383"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Permata & Co.</span></div>
</td>
<td style="padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. -</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 287.4pt;" valign="top" width="383"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rusdi & Co.</span></div>
</td>
<td style="padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. 11.400.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 287.4pt;" valign="top" width="383"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Herman & Co.</span></div>
</td>
<td style="padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. -</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 287.4pt;" valign="top" width="383"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Nova & Co.</span></div>
</td>
<td style="padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. 13.200.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 287.4pt;" valign="top" width="383"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Fa. Ali</span></div>
</td>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none solid; border-width: medium medium 1pt; padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. 6.100.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 287.4pt;" valign="top" width="383"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none double; border-width: medium medium 1.5pt; padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin: 6pt 22.95pt 6pt 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. 41.100.000</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 46.75pt;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US">Berdasarkan jurnal-jurnal dan daftar saldo
yang disajikan dimuka, akun buku besar Utang dan akun-akun pemasok dalam buku
besar pembantu Utang Usaha akan nampak sebagai berikut:</span></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: 18pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US">PD. HENDRA</span></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: 18pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US">Jurnal Pembelian</span></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: 18pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US">Bulan November 2005</span></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: 18pt; text-align: center; text-indent: 0cm;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 629px;">
<tbody>
<tr style="page-break-inside: avoid;">
<td rowspan="3" style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Tgl.</span></div>
</td>
<td rowspan="3" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">No. Fak-tur</span></div>
</td>
<td rowspan="3" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Nama Pemasok</span></div>
</td>
<td rowspan="3" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Ref.</span></div>
</td>
<td colspan="6" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 270.85pt;" valign="top" width="361"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Kredit</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td rowspan="2" style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Pembelian</span></div>
</td>
<td rowspan="2" style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Perl. Toko</span></div>
</td>
<td rowspan="2" style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Perl. Kantor</span></div>
</td>
<td colspan="3" style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 117.55pt;" valign="top" width="157"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Serba-serbi</span></div>
</td>
<td rowspan="2" style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Utang Usaha</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Akun</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Ref.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Jml.</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">2005</span></div>
<div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Nop</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">109</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Fa. Bakri</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 8pt;">Ö</span><span lang="EN-US" style="font-size: 8pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">6.896.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">6.896.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">4</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">767</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Herman & Co</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 8pt;">Ö</span><span lang="EN-US" style="font-size: 8pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">5.624.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">5.624.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">7</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">869</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Permata & Co</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 8pt;">Ö</span><span lang="EN-US" style="font-size: 8pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -5.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">2.104.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">4.228.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">10</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">772</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Herman & Co</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 8pt;">Ö</span><span lang="EN-US" style="font-size: 8pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">4.832.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">4.832.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">11</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">413</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">CV Indah</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 8pt;">Ö</span><span lang="EN-US" style="font-size: 8pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">6.492.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">6.492.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">13</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">1769</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Fa Nusa Baru</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 8pt;">Ö</span><span lang="EN-US" style="font-size: 8pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">10.222.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">10.222.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">14</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">0021</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Fa Ali</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 8pt;">Ö</span><span lang="EN-US" style="font-size: 8pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">7.640.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">7.640.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">17</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">47</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">PD Merkuri</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 8pt;">Ö</span><span lang="EN-US" style="font-size: 8pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Per. Ktr</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">122</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">7.880.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">7.880.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">19</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">567</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Nova & Co</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 8pt;">Ö</span><span lang="EN-US" style="font-size: 8pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">8.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">8.000.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">21</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">50</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Fa Ali</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 8pt;">Ö</span><span lang="EN-US" style="font-size: 8pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">4.660.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">4.660.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">24</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">881</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Permata &Co</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 8pt;">Ö</span><span lang="EN-US" style="font-size: 8pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">2.500.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">1.628.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">Per. Toko</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">121</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;"> </span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">4.128.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">27</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">420</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">CV Sejah-tera</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 8pt;">Ö</span><span lang="EN-US" style="font-size: 8pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">5.500.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">5.500.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">55.204.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">4.624.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">3.372.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">12.540.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">76.100.000</span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm 5.4pt; width: 37.4pt;" valign="top" width="50"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 30.8pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 51.8pt;" valign="top" width="69"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 29.3pt;" valign="top" width="39"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">(511)</span></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 53.4pt;" valign="top" width="71"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">(115)</span></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">(116)</span></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 33.4pt;" valign="top" width="45"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 30.4pt;" valign="top" width="41"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 53.75pt;" valign="top" width="72"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">(</span><span lang="EN-US" style="font-family: Symbol; font-size: 8pt;">Ö</span><span lang="EN-US" style="font-size: 8pt;">)</span></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 51.65pt;" valign="top" width="69"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 8pt;">(211)</span></div>
</td>
</tr>
</tbody></table>
<div align="center" class="MsoBodyTextIndent" style="line-height: 18pt; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: 18pt; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: 18pt; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: 18pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US">PD. HENDRA</span></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: 18pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US">Jurnal Pengeluaran Kas</span></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: 18pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US">Bulan November 2005</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 632px;">
<tbody>
<tr style="page-break-inside: avoid;">
<td rowspan="3" style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Tgl.</span></div>
</td>
<td rowspan="3" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 3pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">No. Cek/ Giro Bilyet</span></div>
</td>
<td rowspan="3" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Keterangan</span></div>
</td>
<td rowspan="3" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Ref.</span></div>
</td>
<td colspan="4" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 242.65pt;" valign="top" width="324"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Kredit</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td colspan="3" style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 182.25pt;" valign="top" width="243"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Serba-serbi</span></div>
</td>
<td rowspan="2" style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Utang Usaha</span></div>
</td>
<td rowspan="2" style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Kas</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Akun</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Jumlah</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Pembelian</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.3pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Nop 3</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">811</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Pembelian Brg.
Dagang</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">15.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">15.000.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">5</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">812</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Pembelian Perl.
Kantor</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">112</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Peralatan Kantor</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">5.400.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">5.400.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">10</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">813</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Herman & Co</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 10pt;">Ö</span><span lang="EN-US" style="font-size: 10pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">5.624.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">5.624.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">12</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">814</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Pemb. Perl.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">115</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Perl. Toko</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">624.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">116</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Perl. kantor</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">720.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">1.344.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">14</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">815</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Rupa-rupa Biaya</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">719</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Rupa-rupa Beban
Umum</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">504.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">504.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">16</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">916</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Premi Asuransi</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">719</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Asuransi dibayar
dimk.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">736.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">736.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">18</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">817</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Herman & Co</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">117</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">4.832.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">4.832.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">20</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">818</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Rusdi & Co</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 10pt;">Ö</span><span lang="EN-US" style="font-size: 10pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">22.800.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">22.800.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">23</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">819</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">CV Bakri</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 10pt;">Ö</span><span lang="EN-US" style="font-size: 10pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">10.400.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">10.400.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">24</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">820</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Pembelian Brg.
Dagang</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 10pt;">Ö</span><span lang="EN-US" style="font-size: 10pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">4.756.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">4.756.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">821</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Nova & Co</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 10pt;">Ö</span><span lang="EN-US" style="font-size: 10pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">13.200.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">13.200.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">26</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">822</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Fa Ali Indah</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 10pt;">Ö</span><span lang="EN-US" style="font-size: 10pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">6.100.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">6.100.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">26</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">823</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Pemasangan Iklan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">613</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Beban Iklan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">744.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">744.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">27</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">824</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Fa Nusa Baru</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 10pt;">Ö</span><span lang="EN-US" style="font-size: 10pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">9.750.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">9.750.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">28</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">825</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Rupa<sup>2</sup>
Beban</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">619</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Rupa<sup>2</sup>
Beban Penj.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">566.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">566.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">30</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">826</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Gaji Pegawai</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">612</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Beban Gaji Penj.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">6.240.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">6.240.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">30</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">827</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Gaji Pegawai</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">712</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div class="MsoBodyTextIndent" style="line-height: normal; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">Beban Gaji Adm.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">4.720.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">4.720.000</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border: medium none; padding: 0cm 5.4pt; width: 36pt;" valign="top" width="48"><div class="MsoBodyTextIndent" style="line-height: normal; margin-right: -0.4pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 35.3pt;" valign="top" width="47"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 66.7pt;" valign="top" width="89"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 27.35pt;" valign="top" width="36"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.65pt;" valign="top" width="92"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 56.15pt;" valign="top" width="75"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">20.255.600</span></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">(V)</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">19.756.000</span></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">(511)</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 60.4pt;" valign="top" width="81"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">61.306.000</span></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">(211)</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">101.317.600</span></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 9pt;">(111)</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">2) Buku
Besar</span></b></div>
<div class="MsoNormal" style="margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Nama Akun: Utang Usaha No.
Akun: 211</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt; width: 562px;">
<tbody>
<tr style="page-break-inside: avoid;">
<td rowspan="2" style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 46.95pt;" valign="top" width="63"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Tanggal</span></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78.45pt;" valign="top" width="105"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Keterangan</span></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Ref.</span></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 63.25pt;" valign="top" width="84"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Debit</span></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 68.15pt;" valign="top" width="91"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kredit</span></div>
</td>
<td colspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 119.3pt;" valign="top" width="159"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Saldo</span></div>
</td>
</tr>
<tr style="page-break-inside: avoid;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.25pt;" valign="top" width="62"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Debit</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 73.05pt;" valign="top" width="97"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kredit</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.95pt;" valign="top" width="63"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78.45pt;" valign="top" width="105"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 63.25pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.15pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.25pt;" valign="top" width="62"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.05pt;" valign="top" width="97"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.95pt;" valign="top" width="63"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Nov.
1</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78.45pt;" valign="top" width="105"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Saldo</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">v</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 63.25pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.15pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.25pt;" valign="top" width="62"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.05pt;" valign="top" width="97"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">41.100.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.95pt;" valign="top" width="63"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">20</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78.45pt;" valign="top" width="105"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JU
28</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 63.25pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">470.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.15pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.25pt;" valign="top" width="62"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.05pt;" valign="top" width="97"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">40.630.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.95pt;" valign="top" width="63"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78.45pt;" valign="top" width="105"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JU
28</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 63.25pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">80.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.15pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.25pt;" valign="top" width="62"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.05pt;" valign="top" width="97"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">40.550.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.95pt;" valign="top" width="63"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">30</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78.45pt;" valign="top" width="105"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPB
29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 63.25pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.15pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">76.100.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.25pt;" valign="top" width="62"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.05pt;" valign="top" width="97"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">116.650.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 46.95pt;" valign="top" width="63"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">30</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78.45pt;" valign="top" width="105"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPK
15</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 63.25pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">61.306.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 68.15pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.25pt;" valign="top" width="62"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.05pt;" valign="top" width="97"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">55.344.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 46.95pt;" valign="top" width="63"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78.45pt;" valign="top" width="105"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 63.25pt;" valign="top" width="84"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 68.15pt;" valign="top" width="91"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.25pt;" valign="top" width="62"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 73.05pt;" valign="top" width="97"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">3) Buku
Besar Pembantu Utang Usaha</span></b></div>
<div class="MsoNormal" style="margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Nama: CV. Bakri</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt;">
<tbody>
<tr style="page-break-inside: avoid;">
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Ref</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Nov.
1</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Saldo</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">v</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">10.400.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPB
29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">6.896.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">17.256.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">23</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPK
15</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">10.400.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">6.896.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Nama: CV. Indah</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt; width: 560px;">
<tbody>
<tr style="page-break-inside: avoid;">
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 50.85pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.15pt;" valign="top" width="124"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Ref</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.75pt;" valign="top" width="94"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.95pt;" valign="top" width="112"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.8pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.85pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.15pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.75pt;" valign="top" width="94"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.95pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.8pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.85pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Nov.
11</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.15pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPB
29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.75pt;" valign="top" width="94"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.95pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">6.492.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.8pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">6.492.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.85pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">27</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.15pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPB
29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.75pt;" valign="top" width="94"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.95pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">5.500.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.8pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">7.992.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.85pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.15pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.75pt;" valign="top" width="94"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.95pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.8pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 50.85pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.15pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.75pt;" valign="top" width="94"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.95pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.8pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Nama: CV. Nusa Baru</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt; width: 560px;">
<tbody>
<tr style="page-break-inside: avoid;">
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 50.6pt;" valign="top" width="67"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.4pt;" valign="top" width="125"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 44.8pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Ref</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.55pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 73.65pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.6pt;" valign="top" width="67"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.4pt;" valign="top" width="125"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.8pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.55pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.65pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.6pt;" valign="top" width="67"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Nov.
13</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.4pt;" valign="top" width="125"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.8pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPB
29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.55pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">10.220.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.65pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">10.220.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.6pt;" valign="top" width="67"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">19</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.4pt;" valign="top" width="125"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.8pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPU
28</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">470.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.55pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.65pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">9.750.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.6pt;" valign="top" width="67"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">27</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.4pt;" valign="top" width="125"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.8pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPN
14</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">9.570.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.55pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.65pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 50.6pt;" valign="top" width="67"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.4pt;" valign="top" width="125"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 44.8pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.55pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 73.65pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Nama: Permata & Co.</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt; width: 560px;">
<tbody>
<tr style="page-break-inside: avoid;">
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 50.85pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.15pt;" valign="top" width="124"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Ref</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.75pt;" valign="top" width="94"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.95pt;" valign="top" width="112"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.8pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.85pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.15pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.75pt;" valign="top" width="94"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.95pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.8pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.85pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Nov.
7</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.15pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPB
29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.75pt;" valign="top" width="94"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.95pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">4.228.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.8pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">4.228.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.85pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">24</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.15pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPJ
35</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.75pt;" valign="top" width="94"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.95pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">4.128.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.8pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">8.356.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.85pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.15pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 70.75pt;" valign="top" width="94"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.95pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.8pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 50.85pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.15pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.5pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 70.75pt;" valign="top" width="94"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.95pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.8pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Nama: Rusdi & Co.</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt; width: 560px;">
<tbody>
<tr style="page-break-inside: avoid;">
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 50.8pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.2pt;" valign="top" width="124"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Ref</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.9pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 79.15pt;" valign="top" width="106"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.55pt;" valign="top" width="101"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.2pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.9pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 79.15pt;" valign="top" width="106"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.55pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Nov.
1</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.2pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Saldo</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">v</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.9pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 79.15pt;" valign="top" width="106"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.55pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">11.400.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">20</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.2pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPK
35</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.9pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">11.400.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 79.15pt;" valign="top" width="106"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.55pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.2pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.9pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 79.15pt;" valign="top" width="106"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.55pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 50.8pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.2pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.4pt;" valign="top" width="61"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.9pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 79.15pt;" valign="top" width="106"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.55pt;" valign="top" width="101"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Nama: Herman & Co.</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt; width: 560px;">
<tbody>
<tr style="page-break-inside: avoid;">
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Ref</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Nov.
4</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPB
29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">5.624.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">5.624.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">10</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPB
29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">4.832.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">10.456.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">10</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPK
15</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">5.624.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">4.832.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">18</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPK
15</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">4.832.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Nama: Nova & Co.</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt; width: 560px;">
<tbody>
<tr style="page-break-inside: avoid;">
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 50.6pt;" valign="top" width="67"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.4pt;" valign="top" width="125"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 44.45pt;" valign="top" width="59"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Ref</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.7pt;" valign="top" width="100"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.15pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.7pt;" valign="top" width="100"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.6pt;" valign="top" width="67"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.4pt;" valign="top" width="125"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.45pt;" valign="top" width="59"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 74.7pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.15pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 74.7pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.6pt;" valign="top" width="67"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Nov.
1</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.4pt;" valign="top" width="125"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.45pt;" valign="top" width="59"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">v</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 74.7pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.15pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 74.7pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">13.200.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.6pt;" valign="top" width="67"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">19</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.4pt;" valign="top" width="125"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.45pt;" valign="top" width="59"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPB
29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 74.7pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.15pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">8.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 74.7pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">21.200.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.6pt;" valign="top" width="67"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">24</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.4pt;" valign="top" width="125"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.45pt;" valign="top" width="59"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPK
15</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 74.7pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">13.200.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.15pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 74.7pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">8.000.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.6pt;" valign="top" width="67"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.4pt;" valign="top" width="125"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.45pt;" valign="top" width="59"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 74.7pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.15pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 74.7pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 50.6pt;" valign="top" width="67"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.4pt;" valign="top" width="125"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 44.45pt;" valign="top" width="59"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.7pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.15pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.7pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Nama: Fa. Ali</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt; width: 560px;">
<tbody>
<tr style="page-break-inside: avoid;">
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Ref</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Nov.
1</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Saldo</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">v</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">6.100.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">14</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPB
29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">7.640.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">13.740.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">21</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPB
29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">6.660.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">14.400.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">24</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPK
15</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">6.100.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">12.300.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 50.65pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.35pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 44.7pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.6pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 73.7pt;" valign="top" width="98"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Nama: PD. Merkuri</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt; width: 560px;">
<tbody>
<tr style="page-break-inside: avoid;">
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 50.75pt;" valign="top" width="68"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.25pt;" valign="top" width="124"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.25pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Ref</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 72.1pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kredit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.1pt;" valign="top" width="100"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Saldo</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.75pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.25pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.25pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72.1pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.1pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.75pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Nov.
16</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.25pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.25pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JPB
29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72.1pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">7.880.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.1pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">7.880.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.75pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.25pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.25pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">JU
29</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72.1pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">80.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.1pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">7.800.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.75pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.25pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.25pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72.1pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.1pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 50.75pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 93.25pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 45.25pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72.1pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75.1pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 50.75pt;" valign="top" width="68"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 93.25pt;" valign="top" width="124"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.25pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72.1pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.55pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75.1pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Saldo akun-akun
pemasok dalam buku besar pembantu Utang Usaha itu pada akhir November
dijumlahkan dan disusun dalam daftar saldo utang usaha sebagai berikut:</span></div>
<h5 align="center" style="line-height: 18pt; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; font-style: normal;">DAFTAR SALDO UTANG USAHA</span></h5>
<div align="center" class="MsoNormal" style="line-height: 18pt; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Pada tanggal 30 November 2005</span></div>
<div align="center" class="MsoNormal" style="line-height: 18pt; text-align: center;">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse;">
<tbody>
<tr>
<td style="border-color: windowtext -moz-use-text-color -moz-use-text-color; border-style: solid none none; border-width: 1pt medium medium; padding: 0cm 5.4pt; width: 275.4pt;" valign="top" width="367"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">CV. Bakri</span></div>
</td>
<td style="border-color: windowtext -moz-use-text-color -moz-use-text-color; border-style: solid none none; border-width: 1pt medium medium; padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. 6.856.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 275.4pt;" valign="top" width="367"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">CV. Indah</span></div>
</td>
<td style="padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. 7.992.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 275.4pt;" valign="top" width="367"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Fa. Nusa Baru</span></div>
</td>
<td style="padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. -</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 275.4pt;" valign="top" width="367"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Permata & Co.</span></div>
</td>
<td style="padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. 8.356.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 275.4pt;" valign="top" width="367"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rusdi & Co.</span></div>
</td>
<td style="padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. -</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 275.4pt;" valign="top" width="367"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Herman & Co.</span></div>
</td>
<td style="padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. -</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 275.4pt;" valign="top" width="367"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Nova & Co.</span></div>
</td>
<td style="padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. 8.000.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 275.4pt;" valign="top" width="367"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Fa. Ali</span></div>
</td>
<td style="padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. 12.300.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 275.4pt;" valign="top" width="367"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">PD. Merkuri</span></div>
</td>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none solid; border-width: medium medium 1pt; padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin-right: 22.9pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. 7.800.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 5.4pt; width: 275.4pt;" valign="top" width="367"><div class="MsoNormal" style="margin-left: 28.05pt; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none double; border-width: medium medium 1.5pt; padding: 0cm 5.4pt; width: 159.2pt;" valign="top" width="212"><div class="MsoNormal" style="margin: 6pt 22.95pt 6pt 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Rp. 55.344.000</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Pertanyaan:</span></b></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">1. Apa yang dimaksud dengan akun pengendali
“utang”?</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">2. Apa yang dimaksud dengan Buku Utang?</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">3. Jelaskan hubungan antara akun pengendali
“uang” dengan Buku Utang!</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">4. Mencerminkan apakah daftar utang yang dibuat
oleh sebuah perusahaan?</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">5. Jelaskan bagaimana hubungan antara daftar
utang dengan akun utang di buku besar!</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">6. Jelakan ara pencatatan transaksi pada buku
utang!</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">7. Jelakan hubungan antara jurnal pembelian,
jurnal pengeluaran kas dan jurnal umum dengan buku utang!</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">8. Jelaskan kapan sebaiknya pencatatan dalam
akun utang dilakukan!</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">9. Jelaskan hubungan antara daftar utang dengan
akun utang di buku besar dan akun-akun kreditur di buku utang!</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">10. Jelaskan apakah benar bila total daftar saldo
utang sudah sama dengan saldo akun utang usaha dalam buku besar berarti
pencatatan yang dilakukan sudah benar!</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Pilihan Ganda:</span></b></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">1. Buku utang digunakan untuk:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Mencatat utang pada masing-masing kredit</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Mencatat utang di buku piutang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Mencatat penerimaan kas</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Mencatat pelunasan piutang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">2. Kesamaan buku utang dengan akun utang di buku
besar menunjukkan:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Pencatatan belum tentu benar</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Penjualan berkurang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Pembelian berkurang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Pencatatan sudah benar</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">3. Utang pada langganan akan bertambah:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Karena adanya pembelian tunai</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Karena adanya pembelian kredit</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Karena adanya penerimaan kas</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Karena adanya penjualan</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">4. Kolom kredit pada buku utang digunakan untuk:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Mencatat pembelian tunai</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Mencatat pembelian kredit</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Mencatat penerimaan kas</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Mencatat potongan pembelian</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">5. Pembelian kredit adalah sebesar Rp.
1.000.000. Jika disusun daftar saldo utang usaha:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Angka daftar saldo utang usaha menunjukkan
Rp. 980.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Pembelian dicatat dengan Rp. 1.000.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Utang usaha dicatat Rp. 1.020.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Biaya bunga tidak ada</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">6. Pencatatan dalam akun utang usaha berkaitan
dengan:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Pencatatan dalam jurnal penjualan</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Pencatatan dalam jurnal pengeluaran kas</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Pencatatan dalam jurnal penerimaan kas</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Pencatatan dalam buku bantu piutang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">7. Pembelian kredit yang dilakukan perusahaan:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Akan ditulis pada sisi debit akun pembelian
di buku besar</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Menambah piutang usaha</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Ditulis pada sisi debit buku piutang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Ditulis pada sisi kredit akun pembelian di
buku bear</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">8. Utang pada langganan akan berkurang:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Karena adanya retur pembelian</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Karena pelunasan piuang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Karena adanya penjualan</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Salah semua</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">9. Daftar saldo utang usaha menunjukkan jumlah
Rp. 200.000. Akun utang usaha di buku besar menunjukkan jumlah Rp. 220.000.
Sebab-sebab perbedan adalah:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Kemungkinan salah posting ke buku besar dari
jurnal pembelian</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Kemungkinan salah catat dalam buku pembantu
utang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Kemungkinan salah dalam jurnal pembelian</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. a, b, dan c benar</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">10. Retur pembelian yang diberikan, perusahaan:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Akan dicatat dalam jurnal umum</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Akan dicatat pada buku piutang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Akan menambah akun pembelian</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Tidak ada yang benar</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Soal</span></b></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">1. Yang diberikan di bawah ini adalah ringkasan
dari jurnal-jurnal sebuah perusahaan dagang. Di dalam kepala tiap lajur tidak
dicantumkan kata-kata debit dan kredit</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Diminta:</span></b></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">1) Bukalah akun-akun dalam bentuk T sederhana
untuk buku besar umum dan buku-buku besar pembantu:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Buku Besar Umum: Buku Piutang:</span></b></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Kas Langganan
A</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Piutang Langganan
B</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Asuransi
Dibayar Dimuka Langganan C</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Investasi
Toko</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Wesel</span><span lang="EN-US" style="font-family: "Arial","sans-serif";"> Bayar</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Utang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Buku Utang:</span></b><span lang="EN-US" style="font-family: "Arial","sans-serif";"></span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Penjualan Perusahaan
ABC</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Retur
Penjualan Perusahaan
DEF</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Pembelian Perusahaan
GHI</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Retur
Pembelian</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">2) Masukkan dalam jurnal-jurnal ayat-ayat
berikut pada akun-akun buku besar (buku besar umum, buku piutang, dan buku
utang) bentuk T tersebut pada (1) di atas:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 41.4pt; width: 544px;">
<tbody>
<tr>
<td style="border-color: windowtext -moz-use-text-color; border-style: solid none; border-width: 1pt medium; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Akun</span></div>
</td>
<td style="border-color: windowtext -moz-use-text-color; border-style: solid none; border-width: 1pt medium; padding: 0cm 5.4pt; width: 85.45pt;" valign="top" width="114"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Jumlah</span></div>
</td>
<td style="border-color: windowtext -moz-use-text-color; border-style: solid none; border-width: 1pt medium; padding: 0cm 5.4pt; width: 136.55pt;" valign="top" width="182"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Akun</span></div>
</td>
<td style="border-color: windowtext -moz-use-text-color; border-style: solid none; border-width: 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Jumlah</span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Langganan A</span></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 85.45pt;" valign="top" width="114"><div class="MsoNormal" style="margin-right: 2.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Rp. 20.000</span></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 136.55pt;" valign="top" width="182"><div class="MsoNormal" style="margin-left: 17.15pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Perusahaan
ABC</span></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Rp. 240.000</span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Langganan B</span></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 85.45pt;" valign="top" width="114"><div class="MsoNormal" style="margin-right: 2.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Rp. 300.000</span></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 136.55pt;" valign="top" width="182"><div class="MsoNormal" style="margin-left: 17.15pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Perusahaan
DEF</span></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Rp. 280.000</span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Langganan C</span></div>
</td>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none solid; border-width: medium medium 1pt; padding: 0cm 5.4pt; width: 85.45pt;" valign="top" width="114"><div class="MsoNormal" style="margin-right: 2.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Rp. 400.000</span></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 136.55pt;" valign="top" width="182"><div class="MsoNormal" style="margin-left: 17.15pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Perusahaan
GHI</span></div>
</td>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none solid; border-width: medium medium 1pt; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Rp. 320.000</span></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="margin: 4pt 0cm; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none double; border-width: medium medium 1.5pt; padding: 0cm 5.4pt; width: 85.45pt;" valign="top" width="114"><div class="MsoNormal" style="margin: 4pt 2.05pt 4pt 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Rp. 450.000</span></div>
</td>
<td style="border: medium none; padding: 0cm 5.4pt; width: 136.55pt;" valign="top" width="182"><div class="MsoNormal" style="margin: 4pt 0cm 4pt 17.15pt; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none double; border-width: medium medium 1.5pt; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div class="MsoNormal" style="margin: 4pt 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Rp. 840.000</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Jurnal Umum</span></b></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Retur Penjualan Rp. 40.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Piutang (Langganan C) Rp. 40.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Utang (Perusahaan GHI) Rp. 60.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Retur Pembelian Rp. 60.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Jurnal Penerimaan Kas</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 41.4pt; width: 544px;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Akun</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Serba-Serbi</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Piutang</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Penjualan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Kas</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Langganan A</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">200.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">200.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Penjualan Tunai</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">290.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">290.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Wesel</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;"> Bayar</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">400.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">400.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Penjualan Tunai</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">330.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">330.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Langganan C</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">300.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">300.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Inventaris Toko</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">30.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">30.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144"><div class="MsoNormal" style="margin: 4pt 0cm; text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoNormal" style="margin: 4pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">430.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 78pt;" valign="top" width="104"><div align="right" class="MsoNormal" style="margin: 4pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">500.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="margin: 4pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">620.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="right" class="MsoNormal" style="margin: 4pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">1.550.000</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify;">
<br /></div>
<div align="center" class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Jurnal Pengeluaran Kas</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 41.4pt; width: 544px;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 144pt;" valign="top" width="192"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Akun</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Serba-Serbi</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Utang</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 84pt;" valign="top" width="112"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Kas</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 144pt;" valign="top" width="192"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Asuransi Dibayar
Dimuka</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">20.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 84pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">20.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 144pt;" valign="top" width="192"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Perusahaan DEF</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">280.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 84pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">280.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 144pt;" valign="top" width="192"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Perusahaan GHI</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">260.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 84pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">260.00</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 144pt;" valign="top" width="192"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Inventaris Toko</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">100.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 84pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">100.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0cm 5.4pt; width: 144pt;" valign="top" width="192"><div class="MsoNormal" style="margin: 4pt 0cm; text-align: justify;">
<br /></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div align="right" class="MsoNormal" style="margin: 4pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">120.000</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120"><div align="right" class="MsoNormal" style="margin: 4pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">540.000</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 84pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="margin: 4pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">660.000</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">3) Buatlah sebuah neraca saldo dengan pertolongan
akun-akun buku besar umum itu.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">2. Bukukanlah transaksi-transaksi di bawah ini
dalam Akun Induk (<i>Control Account</i>)
dan Buku Bear Pembantu (<i>Subsidiary Ledger</i>)</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">1. Dijual barang secara kredit kepada B seharga
Rp. 200.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">2. Dibeli dengan kredit barang-barang dari E
seharga Rp. 380.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">3. Dijual barang kepada C secara kredit seharga
Rp. 350.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">4. Dibeli barang dari D dengan kredit seharga
RP. 380.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">5. Diterima kembali barang dari B seharga RP.
50.000, karena barang tersebut rusak.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">6. Dibayar utang dagang pada D sebesar Rp.
150.000 sebagai angsuran pembelian barang.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">7. Dijual barang dengan kredit kepada F seharga
Rp. 400.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">8. Diterima dari B Rp. 50.000 sebagai angsuran
pembayaran utang pembelian barang.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">9. Dijual barang dengan kredit kepada G seharga
Rp. 90.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">10. Diterima kembali barang dari C seharga Rp.
70.000 karena jenisnya tidak sesuai dengan pesanan</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">11. Dikembalikan kepada D barang seharga Rp. 90.000
karena tidak sesuai dengan mutu yang diminta</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">12. Dibayar sejumlah Rp. 120.000 kepada E sebagai
pembayaran sebagian utang padanya.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">13. DIjual barang seharga Rp. 150.000 dengan kredit
kepada B</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">14. Dibeli barang dari D seharga Rp. 180.000 dengan
kredit</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">15. Diterima dari B sebesar Rp. 280.000 sebagai
pembayaran utang pembelian barang</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Catatan:</span></b></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Akun induk
yang dibuat adalah akun Piutang Usaha dan akun Utang Usaha. Buku Besar Pembantu
yang diperlukan adalah yang sejalan dengan akun induk tersebut.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<h1 style="line-height: 18pt; margin-left: 18.7pt; text-indent: -18.7pt;">
<span lang="EN-US">4. Neraca Saldo</span></h1>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 46.75pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Neraca Saldo PD.
Hendra pada 31 Desember 2005 adalah sebagai berikut:</span></div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt;"><br clear="all" style="page-break-before: always;" />
</span>
<br />
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">PD. HENDRA</span></div>
<h5 align="center" style="margin: 0cm 0cm 0.0001pt; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; font-style: normal;">NERACA SALDO</span></h5>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">pada tanggal 31 Desember 2005</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Nomor
Akun</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div align="center" class="MsoNormal" style="margin-top: 6pt; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Nama Akun</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="center" class="MsoNormal" style="margin-top: 6pt; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Debet</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="center" class="MsoNormal" style="margin-top: 6pt; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Kredit</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">111</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Kas</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">37.668.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">121</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Piutang
Usaha</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">41.104.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">131</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Persediaan
Barang Dagangan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">115.369.800</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">141</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Perlengkapan
Toko</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">1.664.400</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">142</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Perlengkapan
Kantor</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">1.025.400</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">171</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Peralatan
Toko</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">10.080.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">181</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Peralatan
Pengangkutan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">11.972.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">191</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Perlatan
Kantor</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">5.680.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">211</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Utang
Usaha</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">17.912.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">212</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Kredit
Bank</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">40.000.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">311</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Modal
Hendra</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">228.503.600</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">312</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Pengambilan
Pribadi Hendra</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">39.019.200</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">411</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Penjualan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">478.338.360</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">412</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Retur Penjualan dan Pengurangan </span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">1.476.760</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Harga</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">511</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Pembelian</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">297.016.320</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">512</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Retur Pembelian dan Pengurangan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">2.420.520</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Harga</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">611</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Beban
Sewa</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">24.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">614</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Beban
Gaji & Komisi Penjualan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">90.254.600</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">616</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Beban
Iklan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">18.790.280</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">617</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Beban
Kendaraan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">2.128.400</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">619</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Rupa-rupa
Beban Penjualan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">2.913.080</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">621</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Gaji
Pegawai</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">47.049.200</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">623</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Beban
Listrik</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">6.972.400</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">624</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Beban
Telepon dan Telegram</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">5.595.200</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">629</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Rupa-rupa
Beban Umum</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">1.596.500</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">711</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Beban
Bunga</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">7.200.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">811</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Pendapatan
Bunga</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">1.366.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: windowtext -moz-use-text-color -moz-use-text-color; border-style: solid none none; border-width: 1pt medium medium; padding: 0cm 5.4pt; width: 60.3pt;" valign="top" width="80"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<br /></div>
</td>
<td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0cm 5.4pt; width: 197.15pt;" valign="top" width="263"><div class="MsoNormal" style="margin: 6pt 0cm; text-align: justify;">
<br /></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 97.9pt;" valign="top" width="131"><div align="right" class="MsoNormal" style="margin: 6pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">768.450.480</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 94.85pt;" valign="top" width="126"><div align="right" class="MsoNormal" style="margin: 6pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">768.450.480</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify;">
<br /></div>
<h1 style="line-height: 18pt; margin-left: 18.7pt; text-indent: -18.7pt;">
<span lang="EN-US">5. Neraca Lajur</span></h1>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Seperti
diketahui, neraca lajur merupakan alat yang diperlukan untuk memudahkan
penyusunan laporan keuangan, membuat penyesuaian dalam buku besar dan menutup akun-akun
laba rugi (akun nominal).</span></div>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Biasanya
neraca lajur terdiri dari sepuluh kolom. Sepasang kolom jumlah (debit dan
kredit) yang pertama adalah untuk neraca saldo. Data yang dicantumkan meliputi
nomor dan nama akun dan saldo debit atau saldo kredit dari masing-masing akun.</span></div>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Pasangan
kolom debit-kredit kedua digunakan untuk mencatat penyesuaian-penyesuaian yang
diperlukan pada akhir periode. Pasangan kolom debit-kredit ketiga digunakan
untuk menunjukkan saldo akun buku besar setelah disesuaikan dan disebut neraca
saldo penyesuaian. Pasangan kolom debit-kredit keempat adalah untuk saldo akun-akun
pendapatan dan biaya yang telah disesuaikan dan diebut kolom Laba-Rugi.</span></div>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Saldo akun-akun
pendapatan dipindahkan ke sisi kredit dan saldo akun-akun beban dipindahkan ke
sisi debit. Dari kolom-kolom inilah kemudian disusun Laporan Laba rugi.
Pasangan debit-kredit kelima adalah kolom neraca yang menampung saldo akun-akun
neraca, yaitu akun-akun Harta, Kewajiban Keuangan, dan Modal</span></div>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 46.75pt;">
<br /></div>
<h1 style="line-height: 18pt;">
<span lang="EN-US">Neraca Lajur PD. Hendra</span></h1>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Berikut
disajikan langkah-langkah dalam penyusunan Neraca Lajur untuk tahun yang
berakhir pada 31 Desember 2005 dari PD. Hendra</span></div>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 46.75pt;">
<br /></div>
<h1 style="line-height: 18pt; margin-left: 18.7pt; text-indent: -18.7pt;">
<span lang="EN-US">1) Kolom Neraca Saldo</span></h1>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Neraca Saldo
adalah atas akun-akun buku besar pada 31 Desember 2005. Kolom debit dan kolom
kredit seperti biasa harus dipisahkan. Pejumlahan debit harus sama dengan
penjumlahan kredit. Kalau tidak sama harus dicari sebabnya.</span></div>
<h1 style="line-height: 18pt; margin-left: 18.7pt; text-indent: -18.7pt;">
<span lang="EN-US" style="font-weight: normal;"> </span></h1>
<h1 style="line-height: 18pt; margin-left: 18.7pt; text-indent: -18.7pt;">
<span lang="EN-US">2) Kolom Penyesuaian</span></h1>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Kolom ini
digunakan untuk mencatat perubahan-perubahan yang belum tercermin dalam buku
besar. Dalam rangka penyusunan neraca lajur PD. Hendra penyesuaian-penyesuaian
diperlukan.</span></div>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Apabila
dilihat dari pengaruhnya terhadap akun neraca dan perhitungan Laba-Rugi, ayat
jurnal penyesuaian dapat digolongkan sebagai berikut:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Ayat jurnal penyesuaian yang mempengaruhi
beban dan utang. Ayat jurnal penyesuaian ini perlu dibuat oleh karena adanya
beban yang telah terjadi, tetapi oleh karena belum saatnya dibayar maka belum
dicatat. Beban-beban semacam ini kadang-kadang disebut beban yang masih harus
dibayar (<i>accrued expense</i>).</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Ayat jurnal penyesuaian yang mempengaruhi akun
beban dan aktiva. Ayat jurnal penyesuaian ini perlu dibuat oleh karena
transaksi-transaksi yang dicatat sudah tidak mencerminkan keadaan beban dan
aktiva yang sebenarnya.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Ayat jurnal penyesuaian yang mempengaruhi akun
pendapatan dan aktifva. Ayat jurnal penyesuaian ini berhubungan dengan
pendapatan yang seharusnya telah dihasilkan tetapi belum dicatat. Pada akhir
periode akuntansi pendapatan tadi merupakan pendapatan yang masih harus
diterima (<i>accrued revenues</i>).</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Ayat jurnal penyesuaian yang mempengaruhi akun
pendapatan dan utang. Ayar jurnal penyesuaian ini berhubungan dengan penerimaan
uang untuk pendapatan yang belum dihasilkan. Penerimaan uang tadi akan menjadi
pendapatan di masa datang. Pendapatan jenis ini kadang-kadang disebut dengan
pendapatan diterima dimuka (<i>unearned revenues</i>).</span></div>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 46.75pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">Akun-akun
yang timbul dengan adanya pos penyesuaian tetapi belum terdapat dalam neraca
saldo ditambahkan dalam neraca lajur sesuai dengan bagan akun. Penyesuaian yang
terdapat dalam neraca lajur yang dinyatakan dengan huruf (a) s.d. (i) dan
pencatatannya dalam jurnal umum dapat jelaskan sebagai berikut:</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">a. Untuk memindahkan jumlah persediaan awal
barang dagangan pada awal periode (1 Januari 2005) dari akun harta, dan pada
saat yang sama jumlah ini diperhitungkan sebagai bagian dari harga pokok barang
yang dijual.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> Pencatatan dalam jurnal umum untuk
penyesuaian tersebut sebagai berikut:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 18.7pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 175pt;" valign="top" width="233"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 39.8pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 81.05pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.6pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Kredit</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 175pt;" valign="top" width="233"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.8pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 81.05pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.6pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Des.
31</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 175pt;" valign="top" width="233"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Ikhtisar
Laba rugi</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.8pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">321</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 81.05pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">115.369.800</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.6pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 175pt;" valign="top" width="233"><div class="MsoNormal" style="margin-left: 23.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Persediaan
Barang Dagang</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.8pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">131</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 81.05pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.6pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">115.369.800</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 175pt;" valign="top" width="233"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 39.8pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81.05pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.6pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">b. Pos ini adalah untuk mencatat nilai
persediaan barang dagangan pada tanggal 31 Desember 2005, yang merupakan
persediaan akhir. Penetapan nilai persediaan didasarkan pada perhitungan fisik
persediaan (<i>stock opname</i>) pada akhir tahu.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> Pencatatan dalam jurnal umum, penyesuaian
tersebut dicatat sebagai berikut:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 18.7pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 52.15pt;" valign="top" width="70"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 174.7pt;" valign="top" width="233"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 39.8pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 81.05pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.8pt;" valign="top" width="112"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Kredit</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.15pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 174.7pt;" valign="top" width="233"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.8pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 81.05pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.8pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.15pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Des. 31</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 174.7pt;" valign="top" width="233"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Persediaan
Barang Dagang</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.8pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">131</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 81.05pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">126.418.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.8pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.15pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 174.7pt;" valign="top" width="233"><div class="MsoNormal" style="margin-left: 23.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Ikhtisar
Laba rugi</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.8pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">321</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 81.05pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.8pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">126.418.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 52.15pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 174.7pt;" valign="top" width="233"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 39.8pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81.05pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.8pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">c. Pos penyesuaian ini adalah untuk mencatat
jasa giro dan bank yang merupakan pendapatan bunga bulan Desember 2005 tetapi
baru akan diperhitungkan oleh bank dalam bulan Januari 2005.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> Penyesuaian ini dicatat dalam jurnal umum
sebagai berikut:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 18.7pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 175.7pt;" valign="top" width="234"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 80.65pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.25pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Kredit</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 175.7pt;" valign="top" width="234"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 80.65pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.25pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Des. 31</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 175.7pt;" valign="top" width="234"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Bunga
yang Akan Diterima</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">161</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 80.65pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">72.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.25pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 175.7pt;" valign="top" width="234"><div class="MsoNormal" style="margin-left: 23.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Pendapatan
Bunga</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">811</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 80.65pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.25pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">72.000</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">d. Pos ini adalah untuk mencatat beban bunga
tahun 2005 yang baru akan dibayar dalam tahun 2005. PD Hendra mempunyai
pinjaman dari bank sebesar Rp. 20.000.000 dengan bunga 24%/tahun. Bunga dibayar
dibelakang tiap tanggal 1 Februari, 1 Mei, 1 Agustus, dan 1 November untuk
triwulan sebelumnya. Bunga bulan November dan Desember 2005 baru akan dibayar
pada tanggal 1 Februari 2005 bersama-sama dengan bunga Januari 2005, pada
tanggal 31 Desember 2005 bunga bulan November dan Desember 2005 telah merupakan
beban tahun 2005.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> Ayat jurnal untuk mencatat penyesuaian ini
adalah sebagai berikut:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 18.7pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 52.15pt;" valign="top" width="70"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 177.65pt;" valign="top" width="237"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 40.05pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 81.5pt;" valign="top" width="109"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 84.15pt;" valign="top" width="112"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Kredit</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.15pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 177.65pt;" valign="top" width="237"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 40.05pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 81.5pt;" valign="top" width="109"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 84.15pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.15pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Des. 31</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 177.65pt;" valign="top" width="237"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Beban
Bunga</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 40.05pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">711</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 81.5pt;" valign="top" width="109"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">1.600.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 84.15pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.15pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 177.65pt;" valign="top" width="237"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Bunga
Terutang</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 40.05pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">231</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 81.5pt;" valign="top" width="109"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 84.15pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">1.600.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 52.15pt;" valign="top" width="70"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 177.65pt;" valign="top" width="237"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 40.05pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81.5pt;" valign="top" width="109"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 84.15pt;" valign="top" width="112"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> Perhitungan
2 bulan bunga = 2/12 x 24% x Rp. 40.000.000
</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> =
Rp. 1.600.000</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">e. <span style="letter-spacing: -0.2pt;">Pos
penyesuaian ini mencatat nilai pemakaian perlengkapan toko yang dipakai selama
tahun 2005. Neraca Saldo tanggal 31 Desember 2005 menunjukkan bahwa
perlengkapan toko mempunyai saldo debit Rp. 832.200. Jumlah ini me-nunjukkan
persediaan perlengkapan pada 1 Januari 2005 ditambah dengan pem-belian selama 2005.
Stock opname pada tanggal 31 Desember 2005 menun-jukkan nilai perlengkapan toko
Rp. 80.000. Dengan demikian perlengkapan toko yang terpakai selama 2005 adalah
Rp. 752.200 (Rp. 832.200 – Rp. 80.000).</span></span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> Pencatatan dalam jurnal umum ada 31
Desember 2005 adalah sebagai berikut:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 18.7pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 175.4pt;" valign="top" width="234"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 80.8pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.4pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Kredit</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 175.4pt;" valign="top" width="234"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 80.8pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.4pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Des. 31</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 175.4pt;" valign="top" width="234"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Beban
Perlengkapan Toko</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">618</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 80.8pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">1.504.400</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.4pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 175.4pt;" valign="top" width="234"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Perlengkapan
Toko</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">141</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 80.8pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.4pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">1.504.400</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 175.4pt;" valign="top" width="234"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 80.8pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.4pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">f. Pos penyesuaian ini mencatat nilai pemakaian
perlengkapan kantor selama tahun 2005. Persediaan awal perlengkapan kantor
ditambah dengan pembelian selama tahun 2005 tercantum dalam neraca saldo
sebesar Rp. 1.025.400. Stock opname pada tanggal 31 Desember 2005 menunjukkan
nilai persediaan perlengkapan kantor sebesar Rp. 168.000. Pemakaian
perlengkapan kantor selama tahun 2005 dengan demikian berjumlah Rp. 857.400 (Rp.
1.025.400 - Rp. 168.000).</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> Pencatatan atas penyesuaian dalam jurnal
umum dilakukan sebagai berikut:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 18.7pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 175.4pt;" valign="top" width="234"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 80.8pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.4pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Kredit</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 175.4pt;" valign="top" width="234"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 80.8pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.4pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Des. 31</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 175.4pt;" valign="top" width="234"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Beban
Perlengkapan Kantor</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">626</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 80.8pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">857.400</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.4pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 175.4pt;" valign="top" width="234"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Perlengkapan
Kantor</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">142</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 80.8pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.4pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">857.400</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 52.05pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 175.4pt;" valign="top" width="234"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 80.8pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.4pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">g. Pos ini adalah untuk mencatat beban
penyusutan peralatan toko untuk tahun 2005 dengan mendebit akun beban
penyusutan peralatan toko dan mengkredit akun akumulasi penyusutan peralatan
toko sebesar Rp. 504.000.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> Pencatatan penyesuaian ini dalam jurnal
umum dilakukan sebagai berikut:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 18.7pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 52.1pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 175.15pt;" valign="top" width="234"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.4pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Kredit</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.1pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 175.15pt;" valign="top" width="234"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.4pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.1pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Des. 31</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 175.15pt;" valign="top" width="234"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Beban Penyusutan Peralatan Toko</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">612</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">1.008.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.4pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.1pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 175.15pt;" valign="top" width="234"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Ak.
Peny. Perl. Toko</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">172</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.4pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">1.008.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 52.1pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 175.15pt;" valign="top" width="234"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.4pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">h. Pos ini adalah untuk mencatat beban
penyusutan peralatan pengangkutan untuk tahun 2005 dengan mendebit akun beban
penyusutan peralatan pengangkutan dan mengkredit akun akumulasi penyusutan
peralatan pengangkutan sebesar Rp. 1.192.000.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> Pencatatan penyesuaian ini dalam jurnal
umum dilakukan sebagai berikut:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 18.7pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 51.75pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 174.95pt;" valign="top" width="233"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 37.6pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 73.1pt;" valign="top" width="97"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Kredit</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 51.75pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 174.95pt;" valign="top" width="233"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.6pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.1pt;" valign="top" width="97"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 51.75pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Des. 31</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 174.95pt;" valign="top" width="233"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Beban Penyusutan Peralatan
Pengangkutan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.6pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">613</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.1pt;" valign="top" width="97"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">1.912.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 51.75pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 174.95pt;" valign="top" width="233"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Ak.
Peny. Perl. Pengakutan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 37.6pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">182</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 73.1pt;" valign="top" width="97"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">1.912.000</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 51.75pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 174.95pt;" valign="top" width="233"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 37.6pt;" valign="top" width="50"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 73.1pt;" valign="top" width="97"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 75pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">i. Pos ini adalah untuk mencatat beban
penyusutan peralatan kantor untuk tahun 2005 dengan mendebit akun beban
penyusutan peralatan kantor dan mengkredit akun akumulasi penyusutan peralatan
kantor sebesar Rp. 568.000.</span></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18.7pt; text-align: justify; text-indent: -18.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";"> Pencatatan penyesuaian ini dalam jurnal
umum dilakukan sebagai berikut:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 18.7pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 52.1pt;" valign="top" width="69"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 175.2pt;" valign="top" width="234"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 80.9pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div align="center" class="MsoNormal" style="margin: 6pt 0cm; text-align: center;">
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<br /></div>
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<br /></div>
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<br /></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
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<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.1pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Des. 31</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Beban Penyusutan Peralatan Kantor</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">626</span></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 80.9pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">568.000</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;"></span></div>
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<br /></div>
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<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 52.1pt;" valign="top" width="69"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 175.2pt;" valign="top" width="234"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Ak.
Peny. Perl. Kantor</span></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 39.85pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">192</span></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 80.9pt;" valign="top" width="108"><div align="right" class="MsoNormal" style="text-align: right;">
<br /></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 83.45pt;" valign="top" width="111"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif";">568.000</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;"></span></div>
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<br /></div>
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</div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com3tag:blogger.com,1999:blog-9017166534190813425.post-22934606545840959222012-04-24T20:20:00.001-07:002012-04-24T20:20:34.855-07:00siklus akuntansi perusahaan dagang<!--[if !mso]>
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<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-indent: -18pt;">
<b><span lang="NO-BOK" style="font-family: "Arial","sans-serif";">II.<span> </span>SIKLUS AKUNTANSI PERUSAHAAN DAGANG</span></b></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b><span lang="NO-BOK" style="font-family: "Arial","sans-serif";">A.<span> </span>Karakteristik Transaksi Perusahaan Dagang</span></b></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="NO-BOK">Perusahaan
dagang merupakan jenis perusahaan yang berusaha mencari keuntungan dari manjual
barang dagangan. Di sekitar kita banyak sekali terdapat perusahaan dagang, contohnya
toko yang menjual peralatan listrik, supermarket, toko bahan bangunan, dan
lain-lain.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="NO-BOK">Karakteristik
perusahan dagang dapat dilihat dari beberapa sudut, diantaranya dilihat dari
aktivitasnya yakni membeli dan menjual barang dalam bentuk yang sama. Selain
itu juga melakukan transaksi yang serupa dilakukan oleh perusahaan jasa,
seperti transaksi pembayaran hutang, penerimaan pelunasan piutang, pembayaran
biaya dan sejenisnya yang dilakukan oleh perusahaan jasa juga dilakukan oleh
perusahaan dagang.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="NO-BOK">Dilihat
dari pengukuran laba bersihnya, secara konseptual perusahaan dagang adalah sama
dengan perusahaan jasa, di mana laba ataurugi bersih diperoleh dari <i>matching</i> antara pendapatan dan biaya.
Dalam perusahaan dagang, sumber utama pendapatan adalah dari penjualan barang
dagangan yang biasa disebut dengan pendapatan penjualan atau penjualan.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b><span lang="NO-BOK" style="font-family: "Arial","sans-serif";">1.<span> </span>Skema Siklus Akuntansi</span></b></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="NO-BOK">Seperti
pada Perusahaan Jasa, siklus akuntansi perusahaan dagang merupakan arus data
akuntansi sejak terjadinya transaksi sampai dengan dibuatnya laporan keuangan
adalah sebagai berikut:</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<span style="height: 149px; left: -1px; position: relative; top: 11px; width: 590px; z-index: 251660800;"><img height="138" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="590" /></span><span lang="NO-BOK"> </span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<br clear="ALL" />
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US">Apabila diuraikan lebih lanjut siklus
Akuntansi tersebut di atas akan tediri dari kegiatan sebagai berikut:</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<i><span lang="EN-US">Tahap Pencatatan:</span></i></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">1.<span> </span>Pembuatan atau penerimaan bukti untuk
transaksi-transaksi yang tejradi dalam perusahaan.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="NO-BOK">2.<span> </span>Pencatatan bukti transaksi
dalam jurnal.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="NO-BOK">3.<span> </span>Pemindahbukuan (<i>posting</i>) dari jurnal ke perkiraan yang
bersangkutan di buku besar.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<i><span lang="EN-US">Tahap Pengikhtisaran:</span></i></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">4.<span> </span>Pembuatan Neraca Saldo (<i>Trial Balance</i>) dari perkiraan-perkiraan di buku besar.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">5.<span> </span>Pembuatan Neraca Lajur dan Ayat Jurnal
Penyesuaian (<i>Adjusting Entries</i>).</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">6.<span> </span>Penyusunan Laporan Keuangan.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">7.<span> </span>Pembuatan Ayat Jurnal Penutupan (<i>Closing Entries</i>)</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">8.<span> </span>Pembuatan Neraca Saldo Penutupan (<i>Post Closing Trial Balance</i>)</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">9.<span> </span>Pembuatan Ayat Jurnal Balik (<i>Reversing Entries</i>)</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">B.<span> </span>Jurnal Khusus</span></b></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US">Pada perusahaan dagang jurnal yang
digunakan tidak sama dengan pada perusahaan jasa, karena transaksi pada
perusahaan dagang relatif lebih banyak dan beragam.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US">Jurnal yang selama ini kita kenal adalah
apa yang disebut dengan jurnal umum. Apabila transaksi yang harus dicatat
jumlahnya banyak, penggunaan jurnal umum menjadi kurang efisien. Di samping itu
oleh karena banyak dari transaksi-transaksi yang diolah tadi merupakan
transaksi yang homogen, maka penggunaan jurnal yang khusus dirancang untuk
transak-transaksi yang sejenis ini, akan banyak menghemat waktu, tenaga dan
biaya.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US">Jumlah, tujuan dan bentuk dari
jurnal-jurnal khusus yang dipergunakan oleh perusahaan perdagangan sudah tentu
akan berbeda antara satu dengan yang lain, tergantung dari kebutuhan
perusahaan. Pada perusahaan-perusahaan yang berukuran sedang, jurnal khusus
yang paling sering dipakai untuk mencatat transaksi yang terjadi berulang-ulang
umumnya meliputi:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 204pt;" valign="top" width="272">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 4pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Jurnal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 240pt;" valign="top" width="320">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 4pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Mencatat Transaksi</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 204pt;" valign="top" width="272">
<div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 4pt; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Jurnal Penjualan (<i>Sales Journal</i>)</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 240pt;" valign="top" width="320">
<div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 4pt; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Penjualan secara kredit</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 204pt;" valign="top" width="272">
<div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 4pt; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Jurnal Penerimaan Kas (<i>Cash
Receipts Journal</i>)</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 240pt;" valign="top" width="320">
<div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 4pt; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">Penerimaan uang kas dari segala sumber</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 204pt;" valign="top" width="272">
<div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 4pt; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Jurnal Pembelian (<i>Purchases
Journal</i>)</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 240pt;" valign="top" width="320">
<div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 4pt; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">Pembelian barang dagangan dan barang-barang
lain secara kredit</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 204pt;" valign="top" width="272">
<div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 4pt; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Jurnal Pengeluaran Kas (<i>Cash
Payments Journal</i>)</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 240pt;" valign="top" width="320">
<div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 4pt; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">Pengeluaran uang kas untuk segala tujuan</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 204pt;" valign="top" width="272">
<div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 4pt; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Jurnal Umum (<i>General Journal</i>)</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 240pt;" valign="top" width="320">
<div class="MsoBodyTextIndent" style="line-height: normal; margin-top: 4pt; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">Transaksi yang tidak bisa dicatat ke dalam
keempat jurnal khusus di atas</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">Penjualan</span><span lang="EN-US"></span></b></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="NO-BOK">Penjualan
barang dagang secara tunai dicatat sebagai debit pada akun kas dan kredit pada
akun penjualan. Dalam praktek, biasanya penjualan secara tunai ini dicatat
dalam buku penerimaan kas.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="NO-BOK">Penjualan
barang dagang secara kredit dicatat sebagai debit pada akun piutang dagang dan
kredit pada akun penjualan.</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 77.4pt;" valign="top" width="103">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 121.55pt;" valign="top" width="162">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Keterangan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 61.55pt;" valign="top" width="82">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Ref</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.9pt;" valign="top" width="124">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Debit</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Kredit</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 77.4pt;" valign="top" width="103">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">2005</span></div>
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Okt 11</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 121.55pt;" valign="top" width="162">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Piutang Usaha</span></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin-left: 32pt; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Penjualan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 61.55pt;" valign="top" width="82">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">121</span></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">411</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 92.9pt;" valign="top" width="124">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<br /></div>
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; text-align: right; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Rp<span> </span>100.000,-</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Rp<span> </span>100.000,-</span></div>
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<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US">Untuk menghindarkan pencatatan yang
berulang-ulang atas transaksi penjualan secara kredit dapat digunakan sebuah
jurnal khusus, yaitu jurnal penjualan.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US">Setiap pencatatan ke dalam jurnal harus
didasarkan atas suatu dokumen yang merupakan bukti dari transaksi penjualan,
biasanya disebut dengan faktur penjualan. Salah satu contoh faktor penjualan
nampak seperti di bawah ini.</span></div>
<div class="MsoNormal">
<br /></div>
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<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 438pt;" valign="top" width="584">
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<br /></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">PD HENDRA</span></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">Jalan D. Tondano 19 Malang</span></div>
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<span>
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<td height="1" width="184"><br /></td>
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<td><img height="2" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="202" /></td>
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</span><span lang="NO-BOK" style="font-size: 11pt;"> </span></div>
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<br /></div>
<br clear="ALL" />
<div class="MsoBodyTextIndent" style="line-height: normal; margin-left: 12.6pt; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">Kepada yth.<span> </span>Malang,
2 Desember 2005</span></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin-left: 12.6pt; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">PD Garuda</span></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin-left: 12.6pt; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">Kompleks Pertokokan Sawojajar</span></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin-left: 12.6pt; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">Malang</span></div>
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<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;">
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<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 69.15pt;" valign="top" width="92">
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<span lang="NO-BOK" style="font-size: 11pt;">Banyaknya</span></div>
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<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 135.2pt;" valign="top" width="180">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">Keterangan</span></div>
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<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 105.15pt;" valign="top" width="140">
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<span lang="NO-BOK" style="font-size: 11pt;">Harga Satuan</span></div>
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<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 116.85pt;" valign="top" width="156">
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<span lang="NO-BOK" style="font-size: 11pt;">Jumlah</span></div>
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<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 69.15pt;" valign="top" width="92">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">750</span></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">20</span></div>
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">20</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 135.2pt;" valign="top" width="180">
<div class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm 6pt 13.3pt; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">Beras</span></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm 6pt 13.3pt; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">Gula</span></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm 6pt 13.3pt; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">Minyak Goreng</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 105.15pt;" valign="top" width="140">
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 31.3pt 6pt 0cm; text-align: right; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">6.000</span></div>
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 31.3pt 6pt 0cm; text-align: right; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">15.000</span></div>
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 31.3pt 6pt 0cm; text-align: right; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">7.500</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 116.85pt;" valign="top" width="156">
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 16.75pt 6pt 0cm; text-align: right; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">4.500.000</span></div>
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 16.75pt 6pt 0cm; text-align: right; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">600.000</span></div>
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 16.75pt 6pt 0cm; text-align: right; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">300.000</span></div>
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<td style="border: medium none; padding: 0cm 5.4pt; width: 69.15pt;" valign="top" width="92">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
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<td style="border: medium none; padding: 0cm 5.4pt; width: 135.2pt;" valign="top" width="180">
<div class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm 6pt 13.3pt; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 105.15pt;" valign="top" width="140">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 3.25pt 6pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">Jumlah</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 116.85pt;" valign="top" width="156">
<div align="right" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 16.75pt 6pt 0cm; text-align: right; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">5.400.000</span></div>
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<div class="MsoBodyTextIndent" style="line-height: normal; margin-left: -5.4pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin-left: -5.4pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin-left: 247.05pt; text-align: justify; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">Hormat kami,</span></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin-left: 228.35pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin-left: 228.35pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin-left: 228.35pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin-left: 256.4pt; text-align: justify; text-indent: 0cm;">
<span lang="NO-BOK" style="font-size: 11pt;">Wijayanto</span></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm 6pt 228.2pt; text-align: justify; text-indent: 0cm;">
<span style="height: 2px; left: 0px; margin-left: 303px; margin-top: 2px; position: absolute; width: 165px; z-index: 251644416;"><img height="2" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image003.gif" width="165" /></span><span lang="EN-US" style="font-size: 11pt;">Kepala Bagian Penjualan</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif";">a.<span> </span>Jurnal Penjualan</span></b></div>
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<span lang="EN-US">Dalam perusahaan dagang jurnal penjualan
digunakan untuk mencatat transaksi penjual secara kredit.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="EN-US">Bentuk jurnal penjualan tergantung pada
kehendak perusahaan yang bersangkutan. Salah satu bentuk yang digunakan adalah
sebagai berikut:</span></div>
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<br /></div>
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<span lang="EN-US">Jurnal Penjualan<span> </span>Hal
:</span></div>
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<tbody>
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<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 68.15pt;" valign="top" width="91">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US">Tanggal</span></div>
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<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US">Nomor Faktur</span></div>
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<span lang="EN-US">Debitur</span></div>
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<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US">Ref.</span></div>
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<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 6pt 0cm; text-align: center; text-indent: 0cm;">
<span lang="EN-US">Jumlah</span></div>
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<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 89.5pt;" valign="top" width="119">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 111.75pt;" valign="top" width="149">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 81.55pt;" valign="top" width="109">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 68.15pt;" valign="top" width="91">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 89.5pt;" valign="top" width="119">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 111.75pt;" valign="top" width="149">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
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<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 68.15pt;" valign="top" width="91">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 89.5pt;" valign="top" width="119">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 111.75pt;" valign="top" width="149">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
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<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 81.55pt;" valign="top" width="109">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
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<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 68.15pt;" valign="top" width="91">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 89.5pt;" valign="top" width="119">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 111.75pt;" valign="top" width="149">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 81.55pt;" valign="top" width="109">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
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</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 68.15pt;" valign="top" width="91">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 89.5pt;" valign="top" width="119">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 111.75pt;" valign="top" width="149">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 81.55pt;" valign="top" width="109">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<b><span lang="EN-US">Contoh:</span></b></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 30pt;">
<span lang="NO-BOK">Misalnya
selama bulan Desember 2005 pada PD Hendra terjadi penjualan kredit sebagai
berikut:</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 84pt; text-align: justify; text-indent: -84pt;">
<span lang="EN-US">2<span> </span>November<span> </span>Penjualan
kepada PD Garuda Rp. 5.400.000,- faktur no. 415</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 84pt; text-align: justify; text-indent: -84pt;">
<span lang="EN-US">3<span> </span>November<span> </span>Penjualan
kepada Fa Umar Rp. 10.416.000,- faktur no. 416</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 84pt; text-align: justify; text-indent: -84pt;">
<span lang="EN-US">5<span> </span>November<span> </span>Penjualan
kepada Sejati & Co seharga Rp. 5.220.000,- faktur no. 417</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 84pt; text-align: justify; text-indent: -84pt;">
<span lang="EN-US">9<span> </span>November<span> </span>Penjualan
kepada CV Kekar Jaya seharga Rp. 9.580.000,- faktur no. 418</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 84pt; text-align: justify; text-indent: -84pt;">
<span lang="EN-US">10<span> </span>November<span> </span>Penjualan
kepada PD Rajin seharga Rp. 6.600.000,- faktur no. 419</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 84pt; text-align: justify; text-indent: -84pt;">
<span lang="EN-US">17<span> </span>November<span> </span>Penjualan
kepada Toko Matahari seharga Rp. 7.460.000,- faktur no. 420</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 84pt; text-align: justify; text-indent: -84pt;">
<span lang="EN-US">23<span> </span>November<span> </span>Penjualan
kepada PD Gerhana seharga Rp. 10.008.000,- faktur no. 421</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 84pt; text-align: justify; text-indent: -84pt;">
<span lang="EN-US">26<span> </span>November<span> </span>Penjualan
kepada CV Pamenang seharga Rp. 5.040.000,- faktur no. 422</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 84pt; text-align: justify; text-indent: -84pt;">
<span lang="EN-US">27<span> </span>November<span> </span>Penjualan
kepada Fa Umar seharga Rp. 11.632.000,- faktur no. 423</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<span lang="NO-BOK">Pencatatan transaksi tersebut di atas dalam
jurnal penjualan adalah seperti berikut:</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<span lang="EN-US">Jurnal Penjualan<span> </span>Hal
: 35</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Tanggal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Nomor Faktur</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 163.8pt;" valign="top" width="218">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Debitur</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 48pt;" valign="top" width="64">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Ref.</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 114pt;" valign="top" width="152">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin-top: 6pt; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Jumlah</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">2005</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 163.8pt;" valign="top" width="218">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 48pt;" valign="top" width="64">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 114pt;" valign="top" width="152">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Nop<span> </span>2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">415</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 163.8pt;" valign="top" width="218">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">PD Garuda</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 48pt;" valign="top" width="64">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;"><span>Ö</span></span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 114pt;" valign="top" width="152">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>5.400.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>3</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">416</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 163.8pt;" valign="top" width="218">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Fa Umar</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 48pt;" valign="top" width="64">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;"><span>Ö</span></span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 114pt;" valign="top" width="152">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>10.416.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>5</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">417</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 163.8pt;" valign="top" width="218">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Sejati & Co</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 48pt;" valign="top" width="64">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;"><span>Ö</span></span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 114pt;" valign="top" width="152">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>5.220.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>9</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">418</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 163.8pt;" valign="top" width="218">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">CV Kekar Jaya</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 48pt;" valign="top" width="64">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;"><span>Ö</span></span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 114pt;" valign="top" width="152">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>9.580.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>10</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">419</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 163.8pt;" valign="top" width="218">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">PD Rajin</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 48pt;" valign="top" width="64">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;"><span>Ö</span></span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 114pt;" valign="top" width="152">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>6.600.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>17</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">420</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 163.8pt;" valign="top" width="218">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Toko Matahari</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 48pt;" valign="top" width="64">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;"><span>Ö</span></span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 114pt;" valign="top" width="152">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>7.460.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>23</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">421</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 163.8pt;" valign="top" width="218">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">PD Gerhana</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 48pt;" valign="top" width="64">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;"><span>Ö</span></span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 114pt;" valign="top" width="152">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>10.008.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>26</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">422</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 163.8pt;" valign="top" width="218">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">CV Pamenang</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 48pt;" valign="top" width="64">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;"><span>Ö</span></span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 114pt;" valign="top" width="152">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>5.040.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext; border-style: none solid; border-width: medium 1pt; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>27</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">423</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 163.8pt;" valign="top" width="218">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;">Fa Umar</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 48pt;" valign="top" width="64">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; text-align: center; text-indent: 0cm;">
<span lang="EN-US" style="font-family: Symbol; font-size: 11pt;"><span>Ö</span></span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext -moz-use-text-color -moz-use-text-color; border-style: none solid none none; border-width: medium 1pt medium medium; padding: 0cm 5.4pt; width: 114pt;" valign="top" width="152">
<div class="MsoBodyTextIndent" style="line-height: normal; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>11.632.000,-</span></div>
</td>
</tr>
<tr>
<td style="border-color: windowtext -moz-use-text-color -moz-use-text-color; border-style: solid none none; border-width: 1pt medium medium; padding: 0cm 5.4pt; width: 65.45pt;" valign="top" width="87">
<div class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: windowtext -moz-use-text-color -moz-use-text-color; border-style: solid none none; border-width: 1pt medium medium; padding: 0cm 5.4pt; width: 46.75pt;" valign="top" width="62">
<div align="center" class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: center; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: windowtext -moz-use-text-color -moz-use-text-color; border-style: solid none none; border-width: 1pt medium medium; padding: 0cm 5.4pt; width: 163.8pt;" valign="top" width="218">
<div class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: windowtext windowtext -moz-use-text-color -moz-use-text-color; border-style: solid solid none none; border-width: 1pt 1pt medium medium; padding: 0cm 5.4pt; width: 48pt;" valign="top" width="64">
<div class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: justify; text-indent: 0cm;">
<br /></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid double none; border-width: 1pt 1pt 1.5pt medium; padding: 0cm 5.4pt; width: 114pt;" valign="top" width="152">
<div class="MsoBodyTextIndent" style="line-height: normal; margin: 3pt 0cm; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="font-size: 11pt;"><span> </span>77.560.000,-</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; text-align: justify; text-indent: 0cm;">
<b><span lang="EN-US">Pertanyaan</span></b><span lang="EN-US">:</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">1.<span> </span>Jelaskan kegunaan jurnal penjualan!</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="NO-BOK">2.<span> </span>Jelaskan apakah
transaksi-transaksi penjualan berikut ini akan dicatat dalam jurnal penjualan:</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="NO-BOK">a.<span> </span>Penjualan barang dagang
secara tunai.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="NO-BOK">b.<span> </span>Penjualan tanah kosong yang
dimiliki dan tidak terpakai oleh perusahaan.</span></div>
<div class="MsoBodyTextIndent" style="line-height: 18pt; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="NO-BOK">3.<span> </span>Jelaskan yang dimaksud dengan
Faktur Penjualan!</span></div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com1tag:blogger.com,1999:blog-9017166534190813425.post-31204119011045289462012-04-24T20:12:00.001-07:002012-04-24T20:12:42.929-07:00Pembelajaran Efektif<m:smallfrac m:val="off">
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<div class="MsoNormal">
<b>A. Judul :</b></div>
<div class="MsoNormal">
Peningkatan Prestasi Belajar Siswa Kelas X Pada Materi
Elastisitas Permintaan Dan Penawaran Dengan Penggunaan Model Pembelajaran
“Think Pair Share” Di Man 1 Jember Tahun Pelajaran 2009 / 2010</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b>B. Latar
Belakang Masalah</b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black;">Masa tumbuh kembang pada siswa merupakan masa penting dalam membentuk
kepribadian siswa tersebut, maka dari itu pendidikan merupakan suatu bimbingan
secara sadar oleh pendidik terhadap perkembangan jasmani dan rohani anak didik
menuju terciptanya kepribadian yang utama, pendidikan juga merupakan suatu
proses yang berkesinambungan yang bertujuan untuk membentuk kedewasaan anak dan
mengetahui sifat dasar yang ada pada diri anak atau manusia, sifat dasar yang
ada pada manusia terdiri atas tiga komponen yang harus di bangun untuk membentuk
kepribadian pada diri manusia yaitu Ruh, Jasmani dan Akal.</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 42.55pt;">
<span style="color: black;">Tujuan pendidikan
nasional sendiri secara makro bertujuan membentuk organisasi pendidikan yang
bersifat otonom sehingga mampu melakukan inovasi dalam pendidikan untuk suatu
lembaga yang beretika, selalu menggunakan nalar, berkemampuan komunikasi sosial
yang positif dan memiliki sumber daya manusia yang sehat dan tangguh.<br />
Agar tujuan pendidikan bisa tercapai, maka perubahan dalam sistem pendidikan
harus dilakukan secara terencana dan menyeluruh, dan sistem pendidikan yang
konvensional menuju sistem pendidikan yang berorientasi kompetensi. Sistem
pendidikan yang hanya berbasis pada input dan proses dipandang kurang dinamis,
kurang efisien, dan mengarah pada stagnasi pedagogik, sehingga mengakibatkan
sistem pendidikan sulit beradaptasi dengan perkembangan ilmu pengetahuan,
teknologi, seni, dan aspirasi serta kebutuhan masyarakat.</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 42.55pt;">
<span style="color: black;">Sedangkan guru yang
memandang anak didik sebagai pribadi yang berbeda dengan anak didik lainnya
akan berbeda dengan guru yang memandang anak didik sebagai mahkluk yang sama
dan tidak ada perbedaan dalam segala hal. Maka penting untuk meluruskan
pandangan yang keliru dalam menilai anak didik. Sebaiknya guru memandang anak
didik sebagai individu dengan segala perbedaannya, sehingga mudah melakukan
pendekatan dalam pengajaran.</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 42.55pt;">
<span style="color: black;">Cara mengajar yang
menggunakan teknik yang beraneka ragam disertai dengan pengertian yang mendalam
dari pihak guru akan memperbesar minat siswa dan akan mempertinggi pula hasil
belajarnya.</span><span style="color: black;"> </span><span style="color: black;">Dengan mengajak,
merangsang dan memberi kesempatan kepada siswa untuk ikut serta menggunakan
pendapat, belajar mengambil keputusan, bekerja dalam kelompok, membuat laporan
dan lain-lain, akan membawa siswa pada suasana belajar yang sesungguhnya bukan
pada suasana diajar saja. </span></div>
<div class="MsoNormal" style="margin-right: 0.6pt; text-align: justify; text-indent: 36pt;">
Berdasarkan latar belakang tersebut maka penulis
tertarik untuk melakukan penelitian dengan judul<span style="color: black;"> </span><span style="color: black;">“</span>Peningkatan Prestasi Belajar Siswa Kelas X Pada Materi Elastisitas
Permintaan dan Penawaran dengan Model Pembelajaran Think Pair Share di MAN 1
Jember tahun pelajaran 2009 / 2010”<span lang="EN-US">.</span><span lang="EN-US" style="color: black;"></span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 42.55pt;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b>C.
Identifikasi Masalah</b></div>
<div class="MsoNormal" style="text-align: justify;">
Berdasarkan uraian pada bagian
latar belakang masalah, keterlibatan siswa merupakan penentu dalam PBM dalam
rangka pencapaian keberhasilan belajar. Inti dari penelitian ini terletak pada
peningkatan keterlibatan siswa dalam rangka meningkatkan keberhasilan belajar
siswa. Ada beberapa komponen yang menandai aktualisasi keterlibatan siswa dalam
PBM ekonomi. Komponen-komponen tersebut antara lain seperti guru, siswa,
materi, metode mengajar, ruang dan waktu, dan sarana prasarana.</div>
<div class="MsoNormal" style="text-align: justify;">
a. Guru</div>
<div class="MsoNormal" style="text-align: justify;">
Perilaku guru juga dipengaruhi
oleh dua komponen yaitu kompetensi dan kepribadian. Kompetensi guru terdiri
atas kognitif, affektif, dan psykomotorik kompetensi.</div>
<div class="MsoNormal" style="text-align: justify;">
Kompetensi kognitif guru terkait
dengan kemampuan berpikir guru. Setiap guru memiliki pandangan yang berbeda
dalam memahami materi ajar juga dalam pengelolaan kelas sebagai contohnya.
Kemampuan berpikir guru akan mempengaruhi keterlibatan siswa dalam proses
belajar.</div>
<div class="MsoNormal" style="text-align: justify;">
Kompetensi afektif guru terkait
dengan sikap guru dalam proses pembelajaran. Sikap atau peilaku guru akan
mempengaruhi pula terhadap keterlibatan siswa dalam proses belajar. Sebagai contoh, guru yang mempunyai sifat
cepat marah akan membuat siswa takut dan segan belajar. Sebaliknya, guru yang
memiliki sifat ramah terhadap siswa akan membuat siswa merasa nyaman dan senang
belajar sehingga siswa akan terlibat sendirinya dalam proses pembelajaran. </div>
<div class="MsoNormal" style="text-align: justify;">
Kompetensi psykomotorik guru
terkait dengan ketrampilan dalam menjalankan proses pembelajaran. Ketrampilan ini
termasuk ketrampilan untuk berkomunikasi dengan siswa, menjawab dan bertanya,
mengelola kegiatan pembelajaran, dan lain-lain. Ketrampilan-ketrampilan ini
juga akan mempengaruhi keterlibatan siswa dalam proses pembelajaran.Guru juga
harus bisa menerapkan model-model pembelajaran.<span lang="EN-US"></span></div>
<div class="MsoNormal" style="text-align: justify;">
b. Siswa</div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">S</span>ama halnya dengan guru, perilaku
siswa dalam proes pembelajaran
dipengaruhi oleh dua komponen dasar yaitu kompetensi dan kepribadian.
Kompetensi siswa terdiri atas kompetensi kognitif, afektif, dan psykomotorik.</div>
<div class="MsoNormal" style="text-align: justify;">
Kompetensi kognitif siswa terkait
dengan kemampuan berpikir mereka. Setiap siswa memiliki kemampuan yang berbeda
dalam memahami pelajaran, seperti cara menginformasikan sesuatu, memecahkan
masalah, mengevaluasi, dan lain-lain. Perbedaan kemampuan berpikir siswa akan
mempengaruhi keterlibatan mereka dalam proses pembelajaran.</div>
<div class="MsoNormal" style="text-align: justify;">
Kompetensi afektif siswa terkait
dengan sikap mereka dalam proses pembelajaran. Siswa yang menganggap pelajaran
berbicara (speaking) itu lebih penting, maka mereka akan lebih fokus pada belajar
speaking daripada menguasai grammar. Perbedaan sikap siswa akan mempengaruhi
keterlibatan mereka dalam proses pembelajaran.
</div>
<div class="MsoNormal" style="text-align: justify;">
Kompetensi psykomotorik siswa
terkait dengan ketrampilan mereka dalam proses pembelajaran. Tiap siswa
memiliki ketrampilan yang berbeda dalam menjawab dan bertanya kepada guru, berkomunikasi baik dengan guru maupun siswa
yang lainnya, dan lain-lain. Perbedaan ketrampilan siswa inilah yang juga akan
mempengaruhi keterlibatan mereka dalam proses pembelajaran.</div>
<div class="MsoNormal" style="text-align: justify;">
Kepribadian siswa terkait dengan
watak/ karakter mereka. Karakter tersebut seperti ketekunan, kemalasan,
kedisiplinan, selalu berpikir positif, aktif, pasif dalam kelas, dan lain-lain.
Hal-hal seperti inilah yang juga akan mempengaruhi tingkat keterlibatan siswa
dalam proses pembelajaran.<span lang="EN-US"></span></div>
<div class="MsoNormal" style="text-align: justify;">
c. Materi</div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">F</span>aktor lain yang mempengaruhi
keterlibatan siswa dalam proses pembelajaran adalah materi pelajaran. Materi
yang akan disampaikan untuk siswa, seharusnya sesuai dengan pengalokasian waktu
penyampaian materi dan juga harus sesuai dengan kemampuan siswa. Aspek yang
lain seperti topik, kuantitas, dan kualitas materi juga harus diperhatikan
pula.<span lang="EN-US"></span></div>
<div class="MsoNormal" style="text-align: justify;">
d.
Metode Mengajar</div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">S</span>uatu metode mengajar yang bagus akan
meningkatkan motivasi siswa untuk belajar sehingga mereka tidak akan merasa bosan
dengan mata pelajaran yang bersangkutan. Metode Mengajar yang pas dan tepat
akan membuat siswa mampu untuk mengikuti proses pembelajaran secara fisik
maupun nonfisik.</div>
<div class="MsoNormal" style="text-align: justify;">
Setiap
metode mempunyai cara sendiri dalam pengaplikasiannya. Suatu metode
mengajar yang bagus tidak hanya terletak pada guru dan muridnya saja,
melainkan pada ketepatan meteri pembelajaran juga. Sebagai contoh jika metode
mengajarnya sesuai dengan siswa dan materi pembelajaran, tetapi tidak pada guru
maka pembelajaran yang baik tidak akan terwujud. <span lang="EN-US"></span></div>
<div class="MsoNormal" style="text-align: justify;">
e. Ruang dan Waktu</div>
<div class="MsoNormal" style="text-align: justify;">
Dalam proses pembelajaran,
diperlukan waktu dan ruang belajar yang tepat. Waktu yan tepat untuk PBM adalah
ketika siswa masih segar (fresh) pikirannya dan memiliki motivasi belajar yang
tinggi. Belajar dipagi hari dapat membuat siswa lebih termotivasi dan fresh
untuk belajar daripada saat siang hari, dengan alasan di siang hari energi
siswa sudah berkurang sehingga siswa cepat merasa letih, mengantuk, lapar, dan
bosan. Begitu juga dengan ruang belajar, ruangan yang terlalu luas dan sempit
juga akan mengganggu proses pembelajaran. Ruang belajar yang luasnya pas,
nyaman, tenang, dan tersedia penerangan lampu akan membuat siswa lebih
terotivasi untuk belajar dan hal ini akan mempengaruhi keterlibatan mereka
dalam PBM.<span lang="EN-US"></span></div>
<div class="MsoNormal" style="text-align: justify;">
f. Sarana Prasarana</div>
<div class="MsoNormal" style="text-align: justify;">
<b> </b>Sarana dan prasarana
(fasilitas) belajar dapat membantu guru dan siswa dalam proses pembelajaran.
Fasilitas belajar seperti media, area sekolah, bangunan sekolah dan
alat-alatnya, kantin, perpustakaan, lapangan, dan semua yang mempengaruhi keantusiasan
siswa utnuk terlibat dalam kegiatan pembelajaran akan dapat meningkatkan
keberhasilan belajar dan semangat mereka dalam belajar . <span lang="EN-US">S</span>elain itu, fasilitas belajar yang
memadai nantinya juga akan menciptakan kondisi pembelajaran yang nyaman pula.</div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoBodyTextIndent2" style="line-height: normal; margin: 0cm 0.6pt 6pt 0cm; text-align: justify;">
<b>D. Batasan Masalah</b></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin: 0cm 0.6pt 0.0001pt 0cm; text-align: justify; text-indent: 27pt;">
<span style="font-family: "Times New Roman","serif";"> Permasalahan
dalam penelitian ini dibatasi pada masalah yang terkait dengan peningkatan
prestasi belajar siswa k</span><span lang="EN-GB" style="font-family: "Times New Roman","serif";">elas
X </span><span style="font-family: "Times New Roman","serif";">pa</span><span lang="EN-GB" style="font-family: "Times New Roman","serif";">da </span><span style="font-family: "Times New Roman","serif";">m</span><span lang="EN-GB" style="font-family: "Times New Roman","serif";">ateri </span><span style="font-family: "Times New Roman","serif";">e</span><span lang="EN-GB" style="font-family: "Times New Roman","serif";">lastisitas </span><span style="font-family: "Times New Roman","serif";">p</span><span lang="EN-GB" style="font-family: "Times New Roman","serif";">ermintaan dan </span><span style="font-family: "Times New Roman","serif";">p</span><span lang="EN-GB" style="font-family: "Times New Roman","serif";">enawaran di MAN 1
Jember tahun pelajaran 2009 / 2010 dengan menggunakan model TPS.</span></div>
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<b><span style="font-family: "Times New Roman","serif";">E.<span style="font: 7pt "Times New Roman";">
</span></span></b><span dir="LTR"></span><b><span style="font-family: "Times New Roman","serif";">Rumusan
Masalah</span></b></div>
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Masalah yang
akan diteliti dapat dirumuskan yaitu Bagaimana Efektivitas Metode <i>Think Pair
Share</i> Terhadap Peningkatan Prestasi Belajar Siswa Kelas X Pada Materi
Elastisitas Permintaan dan Penawaran di MAN 1 Jember tahun pelajaran 2009 / 2010.</div>
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<br /></div>
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<b>F.<span style="font: 7pt "Times New Roman";">
</span></b><span dir="LTR"></span><b>Tujuan Penelitian</b></div>
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Tujuan dari penelitian ini adalah untuk meningkatkan
Prestasi Belajar Siswa Kelas X Pada Materi Elastisitas Permintaan dan Penawaran
di MAN 1 Jember tahun pelajaran 2009 / 2010 dengan model pembelajaran <i>Think
Pair Share.</i></div>
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<br /></div>
<div class="MsoNormal" style="margin: 0cm 0.6pt 0.0001pt 0cm; text-align: justify; text-indent: 0cm;">
<b>G.<span style="font: 7pt "Times New Roman";">
</span></b><span dir="LTR"></span><b>Manfaat Penelitian</b></div>
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1.<span style="font: 7pt "Times New Roman";"> </span><span dir="LTR"></span>Bagi guru Ekonomi kelas X di MAN 1 Jember, penelitian ini dapat digunakan sebagai upaya
untuk meningkatkan Prestasi Belajar
Siswa dalam proses pembelajaran Ekonomi.</div>
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2.<span style="font: 7pt "Times New Roman";"> </span><span dir="LTR"></span>Bagi guru-guru lainnya, baik di MAN 1 Jember maupun di sekolah
lain, penelitian ini dapat dimanfaatkan sebagai contoh dalam meningkatkan Prestasi Belajar Siswa dalam proses
pembelajaran.</div>
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3.<span style="font: 7pt "Times New Roman";"> </span><span dir="LTR"></span>Bagi peneliti, penelitian ini dapat menerapkan model-model
pembelajaran terutama pada model <i>Think Pair Share</i> Terhadap Peningkatan
Prestasi Belajar Siswa dan penelitian ini menjadi pengalaman yang berharga
terkait dengan pengetahuan peneliti mengenai penelitian dalam dunia pendidikan.</div>
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<b><span lang="EN-US">H.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span lang="EN-US">KAJIAN TEORI</span></b></div>
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<b><span lang="EN-US">1.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span lang="EN-US">Belajar</span></b></div>
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<span lang="EN-US">Pada proses
pembelajaran mengandung dua kegiatan yang tidak dapat dipisahkan satu sama lain
yaitu belajar dan pembelajaran. Belajar adalah suatu proses usaha yang
dilakukan seseorang untuk memperoleh suatu perubahan tingkah laku yang baru
secara keseluruhan, sebagai hasil pengalamannya sendiri dalam interaksi dengan
lingkungannya ( Slameto, 1995 :2 )</span></div>
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<span lang="EN-US">Menurut Winkel
(1996:53 ) belajar adalah “Suatu aktivitas mental/psikis yang berlangsung dalam
interaksi yang aktif dengan lingkungan, yang menghasilkan perubahan-perubahan
dalam pengetahuan, pemahaman, keterampilan dan nilai sikap. Perubahan itu
bersifat relative konstan”. Hamalik (1983) mendefinisikan belajar adalah “Suatu
pertumbuhan atau perubahan dalam diri seseorang yang dinyatakan dalam cara-cara
bertingkah laku yang baru berkat pengalaman dan latihan”. </span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Menurut Ausabel (1992)
pengalaman belajar baru akan masuk kedalam memori jangka panjang dan akan
menjadi pengetahuan baru apabila memiliki makna. Pengalaman belajar adalah
interaksi antara subjek belajar dengan bahan ajar, misalnya siswa mengerjakan
tugas membaca menggunakan media kartu huruf dan kartu kata. </span></div>
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<span lang="EN-US">Dari beberapa
pengertian tersebut di atas dapat ditarik kesimpulan bahwa belajar merupakan
suatu usaha perbuatan yang dilakukan secara sungguh-sungguh dengan sistematis,
mendayagunakan semua potensi yang dimiliki baik fisik, mental, dan dana. Aspek
fisik meliputi panca indera, otak dan anggota tubuh lainnya sedangkan aspek
mental dan kejiwaan berupa intelegensi, bakat, motivasi, minat dan sebagainya</span>.</div>
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<br />
<a name='more'></a><br /></div>
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<b><span lang="EN-US" style="text-transform: uppercase;">2.<span style="font: 7pt "Times New Roman";">
</span></span></b><span dir="LTR"></span><b><span lang="EN-US">Pengertian Prestasi
Belajar <span style="text-transform: uppercase;"> </span></span></b></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US"> Kegiatan belajar tersebut diharapkan siswa
dapat mencapai prestasi belajar yang baik. Poerwanto (1986) memberikan
pengertian prestasi belajar yaitu “Hasil yang dicapai oleh seseorang dalam
usaha belajar sebagaimana yang dinyatakan dalam raport”. Selanjutnya Winkel
(1996:162) mengatakan bahwa “Prestasi belajar adalah suatu bukti keberhasilan
belajar atau kemampuan seorang siswa dalam melakukan kegiatan belajarnya sesuai
dengan bobot yang dicapainya”. Sedangkan menurut S. Nasution (1996:17) “Prestasi
belajar adalah kesempurnaan yang dicapai seseorang dalam berfikir, merasa, dan
berbuat. Prestasi belajar dikatakan sempurna apabila memenuhi tiga aspek yaitu
kognitif, afektif dan psikomotor”.</span></div>
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<span lang="EN-US">Berdasarkan pengertian
diatas, maka dapat dijelaskan bahwa prestasi belajar merupakan tingkat
kemanusiaan yang dimiliki siswa dalam menerima, menolak dan menilai
informasi-informasi yang diperoleh dalam proses belajar mengajar. Prestasi
belajar seseorang sesuai dengan tingkat keberhasilan dalam mempelajari materi
pelajaran yang dinyatakan dalam bentuk nilai atau raport setelah mengalami
proses belajar mengajar.</span></div>
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<span lang="EN-US">Dalam proses
pembelajaran seringkali siswa di kelas didominasi oleh siswa pandai sedangkan
kelompok kurang pandai tidak begitu nampak peranannya dalam pembelajaran,
sehingga perlu usaha untuk melibatkan kelompok ini untuk ikut serta dalam
proses pembelajaran. Cara yang lebih efektif yaitu melibatkan seluruh anggota
kelompok dalam kegiatan pembelajaran, cara tersebut lazim dikenal dengan
pembelajaran kooperatif. </span></div>
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<span lang="EN-US">
</span></div>
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<b><span lang="EN-US">3.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span lang="EN-US">Pengertian Model Pembelajaran Kooperatif</span></b></div>
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<span lang="EN-US">Pembelajaran
Kooperatif (<i>Cooperative Learning</i>)
adalah pendekatan pembelajaran yang berfokus pada penggunaan kelompok kecil
siswa untuk bekerja sama dalam memaksimalkan kondisi belajar untuk mencapai
tujuan belajar (Sugiyanto, 2009:37).
Dalam pembelajaran kooperatif, keberhasilan individu diorientasikan
dalam keberhasilan kelompok. Untuk menyelesaikan tugas kelompok setiap anggota
saling bekerjasama dan saling membantu untuk memahami suatu bahan pembelajaran.
Selama kerja kelompok, tugas anggota kelompok adalah mencapai ketuntasan materi
dan saling membantu teman sekelompok mencapai ketuntasan.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Pada pembelajaran
kooperatif, guru berperan membantu siswa untuk mengembangkan keterampilan
melalui interaksi dengan kelompok. Pembelajaran kooperatif memupuk pembentukan
kelompok kerja dengan lingkungan positif, meniadakan persaingan individu dan
isolasi di lingkungan akademik. Tiga konsep utama karakteristik pembelajaran
kooperatif menurut Slavin (2003) adalah penghargaan kelompok,
pertanggungjawaban individu, dan kesempatan yang sama untuk berhasil.</span></div>
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<span lang="EN-US">Menurut Lie (2004)
menyebutkan ada lima
unsur dalam model pembelajaran kooperatif yaitu :</span></div>
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<span lang="EN-US">a). Saling ketergantungan positif</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Untuk menciptakan
kelompok kerja yang efektif, setiap anggota kelompok harus saling membutuhkan,
sehingga anggota lain dapat mencapai tujuan.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<span lang="EN-US">b). Tanggung jawab perseorangan</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Tugas dan pola
penilaian menurut prosedur model pembelajaran <i>cooperative learning</i> memacu siswa merasa bertanggungjawab untuk
melakukan yang terbaik.</span></div>
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<span lang="EN-US">c). Tatap muka</span></div>
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<span lang="EN-US">Kesempatan untuk
bertemu muka dan berdiskusi, akan membentuk sinergi yang menguntungkan semua
anggota. Hasil pemikiran beberapa orang akan lebih sempurna daripada pemikiran
satu orang.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<span lang="EN-US">d). Komunikasi antar anggota</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Keberhasilan suatu
kelompok tergantung pada kesadaran setiap anggotanya untuk saling mendengarkan
dan saling mengutarakan pendapat.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<span lang="EN-US">e). Evaluasi</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Proses kerja kelompok
dan hasil kerjasama perlu dievaluasi sehingga pada tahap selanjutnya dapat
terjalin kerjasama yang efektif. </span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Sedangkan menurut
(Lungdren, 1994) unsur-unsur dasar dalam pembelajaran kooperatif adalah : (1)
Para siswa harus memiliki persepsi bahwa mereka belajar bersama, (2) Para siswa
harus memiliki tanggung jawab terhadap siswa atau peserta didik lain dalam
kelompoknya, (3) Para siswa harus berpandangan bahwa mereka semua memiliki
tujuan yang sama, (4) Para siswa membagi tugas dan berbagi tanggung jawab
diantara para anggota kelompok, (5) Para siswa diberikan satu evaluasi atau
penghargaan yang akan ikut berpengaruh terhadap evaluasi kelompok, (6) Para
siswa berbagi kepemimpinan sementara
mereka memperoleh keterampilan bekerjasama selama belajar, (7) Setiap siswa
akan diminta mempertanggungjawabkan secara individual materi yang ditangani
dalam kelompok kooperatif.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US"> Menurut Thompson, dkk (2003) Pembelajaran
Kooperatif turut menambah unsur-unsur interaksi sosial pada pembelajaran sains.
Di dalam pembelajaran kooperatif, siswa belajar bersama dalam kelompok-kelompok
kecil yang saling membantu satu sama lain. Kelas disusun dalam kelompok yang
terdiri dari 2, 3, 4 atau 6 orang siswa, dengan kemampuan yang heterogen.
Maksud kelompok heterogen adalah terdiri dari campuran kemampuan siswa, jenis
kelamin, dan suku. Hal ini bermanfaat untuk melatih siswa menerima perbedaan
dan bekerja sama dengan teman yang berbeda latar belakangnya.</span></div>
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<br /></div>
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<b><span lang="EN-US">4.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span lang="EN-US">Tujuan Pembelajaran Kooperatif</span></b></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Model Pembelajaran
Kooperatif dikembangkan untuk mencapai setidak-tidaknya tiga tujuan
pembelajaran kooperatif menurut Ibrahim, etc (2000) yaitu :</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 0cm;">
<span lang="EN-US">1)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US">Hasil belajar akademik</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Dalam
belajar kooperatif meskipun mencakup tujuan social, juga memperbaiki prestasi
siswa atau tugas-tugas akademis penting lainnya. Beberapa ahli berpendapat
bahwa model ini unggul dalam membantu siswa memahami konsep-konsep sulit. Para pengembang model ini telah menunjukkan bahwa model
struktur penghargaan kooperatif telah dapat meningkatkan nilai siswa pada
belajar akademik dan perubahan norma
yang berhubungan dengan hasil belajar..</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 0cm;">
<span lang="EN-US">2)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US">Penerimaan terhadap perbedaan individu</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Tujuan
lain model pembelajaran kooperatif adalah penerimaan secara luas dari
orang-orang yang berbeda berdasarkan ras, budaya, kelas social, kemampuan dan
ketidakmampuan. Pembelajaran kooperatif memberi peluang bagi siswa dari
berbagai latar belakang dan kondisi untuk bekerja dengan saling bergantung pada
tugas-tugas akademik dan melalui struktur penghargaan kooperatif akan belajar
saling menghargai satu sama lain.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 0cm;">
<span lang="EN-US">3)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US">Pengembangan keterampilan social</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Tujuan
penting ketiga pembelajaran kooperatif adalah mengajarkan kepada siswa
keterampilan bekerja sama dan kolaborasi. Keterampilan-keterampilan social
penting dimiliki oleh siswa sebab saat ini banyak anak masih kurang dalam
keterampilan.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: 27pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US">5.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span lang="EN-US">Langkah-langkah Pembelajaran Kooperatif</span></b></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Urutan langkah-langkah
perilaku guru menurut model pembelajaan kooperatif yang diuraikan Arends (dalam
Yusup 2003) adalah sebagaimana terlihat pada table berikut :</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 41.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 126pt;" valign="top" width="168"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US">Fase</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 258.7pt;" valign="top" width="345"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US">Tingkah laku guru</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 126pt;" valign="top" width="168"><div class="MsoNormal" style="text-align: justify;">
<u><span lang="EN-US">Fase 1</span></u><span lang="EN-US"> :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Guru menyampaikan semua tujuan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 258.7pt;" valign="top" width="345"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Menyampaikan tujuan dari pelajaran yang ingin
dicapai pada </span>materi elastisitas permintaan dan penawaran pel<span lang="EN-US">ajaran </span>Ekonomi </div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 126pt;" valign="top" width="168"><div class="MsoNormal" style="text-align: justify;">
<u><span lang="EN-US">Fase 2</span></u><span lang="EN-US"> :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Guru menyajikan informasi kepada siswa</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 258.7pt;" valign="top" width="345"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Menyampaikan informasi dengan jalan
demonstrasi melalui penggunaan media pembelajaran kartu </span>soal.</div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 126pt;" valign="top" width="168"><div class="MsoNormal" style="text-align: justify;">
<u><span lang="EN-US">Fase 3</span></u><span lang="EN-US"> :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Mengorganisasikan siswa ke dalam kelompok
belajar</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 258.7pt;" valign="top" width="345"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Guru menjelaskan kepada siswa bagaimana
caranya membentuk kelompok belajar dan membantu setiap kelompok agar
melakukan transisi secara efisien</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 126pt;" valign="top" width="168"><div class="MsoNormal" style="text-align: justify;">
<u><span lang="EN-US">Fase 4</span></u><span lang="EN-US"> :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Membimbing kelompok belajar dan bekerja</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 258.7pt;" valign="top" width="345"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Guru membimbing kelompok-kelompok pada saat
mereka mengerjakan tugas dan belajar mereka</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 126pt;" valign="top" width="168"><div class="MsoNormal" style="text-align: justify;">
<u><span lang="EN-US">Fase 5</span></u><span lang="EN-US"> :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Evaluasi</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 258.7pt;" valign="top" width="345"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Guru mengevaluasi hasil belajar tentang
materi yang telah dipelajari atau masing-masing mempresentasikan hasil
kerjanya</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 126pt;" valign="top" width="168"><div class="MsoNormal" style="text-align: justify;">
<u><span lang="EN-US">Fase 6</span></u><span lang="EN-US"> :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Memberikan penghargaan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 258.7pt;" valign="top" width="345"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Guru mencari cara untuk menghargai baik upaya
maupun hasil belajar individu dan kelompok</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Dengan menerapkan
strategi pembelajaran kooperatif, berarti guru dan siswa :</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">1)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US">Mengembangkan dan menggunakan keterampilan
kooperatif berfikir kritis dan kerjasama kelompok</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">2)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US">Menyuburkan hubungan antara pribadi yang
positif diantara siswa yang berasal dari latar belakang yang berbeda</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">3)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US">Untuk Menerapkan bimbingan oleh teman (<i>peerteaching)</i></span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">4)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US">Menciptakan lingkungan yang menghargai dan
menghormati nilia-nilai ilmiah</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US">6.<span style="font: 7pt "Times New Roman";">
</span></span></b><span dir="LTR"></span><b><span lang="EN-US">Pengertian Tipe Metode
</span><i>Think Pair Share</i> </b><b><span lang="EN-US"></span></b></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Menurut Spencer Kagan
(2009:48) metode structural merupakan metode yang lebih menekankan pada
struktur-struktur khusus yang dirancang untuk mempengaruhi pola-pola interaksi
siswa. Dalam metode structural diharapkan agar para siswa bekerjasama saling
bergantung dalam kelompok-kelompok kecil secara kooperatif. Ada struktur yang memilki tujuan umum untuk
meningkatkan penguasaan isi akademik dan ada pula struktur tujuannya untuk
mengajarkan keterampilan social. Beberapa teknik dari metode structural anatar
lain : Mencari Pasangan, Bertukar Pasangan dan Berkirim Soal.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Disini peneliti
memilih menggunakan </span>Metode <i>Think
Pair Share</i> untuk meningkatkan
Prestasi Belajar Siswa Kelas X Pada Materi Elastisitas Permintaan dan Penawaran
di MAN 1 Jember tahun pelajaran 2009 / 2010, <span lang="EN-US"> karena Teknik belajar (</span><i>Think
Pair Share</i><span lang="EN-US">) mempunyai
keunggulan yaitu siswa </span>sharing/ bekerja sama dengan pasangannya untuk memecahkan
masalah<span lang="EN-US">. </span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: 27pt;">
<span lang="EN-US">Adapun langkah-langkah kegiatan
Pembelajaran di kelas menggunakan model pembelajaran kooperatif tipe metode </span><i>Think
Pair Share</i><b> </b>meningkatkan Prestasi Belajar Siswa Kelas X Pada Materi
Elastisitas Permintaan dan Penawaran di MAN 1 Jember tahun pelajaran 2009 /
2010<span lang="EN-US"> sebagai berikut :</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
1)<span style="font: 7pt "Times New Roman";">
</span><span dir="LTR"></span>Guru membagi kelas dalam
beberapa kelompok berempat-empat (2 bangku)</div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span lang="SV">2)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Guru menjelaskan maksud pembelajaran dan tugas
kelompok</span></div>
<div class="MsoNormal" style="margin-left: 2cm; text-align: justify; text-indent: -21.25pt;">
<span lang="SV">3)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Guru </span>memberikan<span lang="SV"> satu materi tugas sehingga satu kelompok mendapat
tugas satu materi /satu tugas yang berbeda dari kelompok lain</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span lang="SV">4)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span>Setiap siswa memikirkan dan
mengerjakan tugas yang diberikan sendiri<span lang="SV"></span></div>
<div class="MsoNormal" style="margin-left: 2cm; text-align: justify; text-indent: -21.25pt;">
<span lang="SV">5)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span>Siswa berpasangan dengan
salah satu temannya dalam kelompok dan mendiskusikan hasil yang dikerjakan<span lang="SV"></span></div>
<div class="MsoNormal" style="margin-left: 2cm; text-align: justify; text-indent: -21.25pt;">
<span lang="SV">6)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span>Kedua pasangan bertemu
kembali dalam kelompok berempat untuk mendiskusikan kembali hasil pekerjaannya<span lang="SV"></span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
7)<span style="font: 7pt "Times New Roman";">
</span><span dir="LTR"></span>Guru memantau kegiatan
diskusi siswa</div>
<div class="MsoNormal" style="margin-left: 2cm; text-align: justify; text-indent: -21.25pt;">
8)<span style="font: 7pt "Times New Roman";">
</span><span dir="LTR"></span>Setelah selesai diskusi,
masing-masing perwakilan kelompok menyampaikan hasil pembahasan kelompoknya</div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Kegiatan dalam tipe
metode (</span><i>Think Pair Share</i><span lang="EN-US">) memberikan keuntungan. Siswa
secara individu dapat mengembangkan pemikirannya masing-masing karena adanya
bantuan media kartu </span>soal <span lang="EN-US">sehingga
pemahamannya dalam </span>materi elastisitas permintaan dan penawaran dapat
meningkatkan prestasi siswa.<span lang="EN-US"></span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;">
<b><span lang="EN-US">I.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span lang="EN-US">KERANGKA BERFIKIR</span></b></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="18" width="202"><br /></td>
<td width="206"><br /></td>
<td width="23"><br /></td>
<td width="178"><br /></td>
</tr>
<tr>
<td height="1"><br /></td>
<td align="left" rowspan="3" valign="top"><img alt="Text Box: Guru : belum mengunakan model pembelajaran kooperatif tipe Think Pair Share dalam mengajar" height="110" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="206" /></td>
</tr>
<tr>
<td height="106"><br /></td>
<td><br /></td>
<td bgcolor="white" height="106" style="background: none repeat scroll 0% 0% white; border: 0.75pt solid black; vertical-align: top;" width="178"><span style="left: 0pt; position: absolute; z-index: 251645952;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div class="shape" style="padding: 4.35pt 7.95pt;">
<div class="MsoNormal">
<span lang="EN-US">Siswa,
Prestasi belajar pada mata pelajaran </span>Ekonomi materi elastisitas
permintaan dan penawaran</div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
<tr>
<td height="3"><br /></td>
</tr>
</tbody></table>
</div>
<br />
<div class="MsoNormal" style="margin-left: 36pt;">
<span style="height: 65px; left: 0px; margin-left: 46px; margin-top: 16px; position: absolute; width: 104px; z-index: 251639808;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td bgcolor="white" height="65" style="background: none repeat scroll 0% 0% white; border: 0.75pt solid black; vertical-align: top;" width="104"><span style="left: 0pt; position: absolute; z-index: 251639808;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div class="shape" style="padding: 4.35pt 7.95pt;">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US">Kondisi Awal</span></div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
</span><span lang="EN-US">
</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span style="height: 30px; left: 0px; margin-left: 407px; margin-top: 2px; position: absolute; width: 27px; z-index: 251657216;"><img height="30" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image003.gif" width="27" /></span><span style="height: 29px; left: 0px; margin-left: 155px; margin-top: 2px; position: absolute; width: 39px; z-index: 251656192;"><img height="29" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="39" /></span><span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="24" width="82"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img height="87" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image005.gif" width="28" /></td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<br />
<div class="MsoNormal" style="margin-left: 36pt;">
<span style="height: 178px; left: 0px; margin-left: 434px; margin-top: 9px; position: absolute; width: 178px; z-index: 251646976;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td bgcolor="white" height="178" style="background: none repeat scroll 0% 0% white; border: 0.75pt solid black; vertical-align: top;" width="178"><span style="left: 0pt; position: absolute; z-index: 251646976;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div class="shape" style="padding: 4.35pt 7.95pt;">
<div class="MsoNormal">
<u><span lang="EN-US" style="color: red;">Siklus I</span></u></div>
<div class="MsoNormal">
<span lang="EN-US">Dengan
menggunakan model pembelajaran kooperatif tipe </span><i>Think Pair Share</i>
<span lang="EN-US"> pada </span>Ekonomi materi elastisitas
permintaan dan penawaran<span lang="EN-US">
secara klasikal</span></div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
</span><span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span style="height: 111px; left: 0px; margin-left: 195px; margin-top: 23px; position: absolute; width: 206px; z-index: 251643904;"><img alt="Text Box: Guru : mengunakan model pembelajaran kooperatif tipe Think Pair Share dalam mengajar" height="111" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image006.gif" width="206" /></span><span lang="EN-US">
</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span style="height: 77px; left: 0px; margin-left: 46px; margin-top: 5px; position: absolute; width: 104px; z-index: 251640832;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td bgcolor="white" height="77" style="background: none repeat scroll 0% 0% white; border: 0.75pt solid black; vertical-align: top;" width="104"><span style="left: 0pt; position: absolute; z-index: 251640832;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div class="shape" style="padding: 4.35pt 7.95pt;">
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US">Tindakan</span></div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
</span><span lang="EN-US">
</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span style="height: 29px; left: 0px; margin-left: 155px; margin-top: 5px; position: absolute; width: 39px; z-index: 251660288;"><img height="29" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image007.gif" width="39" /></span><span style="height: 30px; left: 0px; margin-left: 407px; margin-top: 4px; position: absolute; width: 27px; z-index: 251658240;"><img height="30" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image008.gif" width="27" /></span><span lang="EN-US">
</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span style="position: relative; z-index: 251648000;"><span style="height: 255px; left: 46px; position: absolute; top: -1px; width: 566px;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="0" width="0"><br /></td>
<td width="104"><br /></td>
<td width="7"><br /></td>
<td width="244"><br /></td>
<td width="8"><br /></td>
<td width="203"><br /></td>
</tr>
<tr>
<td height="57"><br /></td>
<td align="left" rowspan="3" valign="top"><img height="153" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image009.gif" width="104" /></td>
</tr>
<tr>
<td height="21"><br /></td>
<td colspan="3"><br /></td>
<td align="left" rowspan="4" valign="top"><img height="198" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image010.gif" width="203" /></td>
</tr>
<tr>
<td height="75"><br /></td>
<td><br /></td>
<td align="left" rowspan="2" valign="top"><img height="111" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image011.gif" width="244" /></td>
</tr>
<tr>
<td height="36"><br /></td>
</tr>
<tr>
<td height="66"><br /></td>
</tr>
</tbody></table>
</span></span><span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<br />
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Prestasi belajar yang
tinggi merupakan harapan setiap guru dan siswa dalam proses belajar mengajar.
Pada kenyatannya tidak semua siswa dapat mencapai prestasi yang optimal, bahkan
sebaliknya ada siswa yang prestasinya tergolong rendah dibawah Kriteria
Ketuntasan Minimum. Siswa yang belajarnya kurang optimal menyebabkan prestasi
belajar rendah. Bagi siswa yang mengalami kesulitan belajar atau prestasinya
rendah perlu diupayakan cara-cara agar siswa tersebut dapat memperoleh prestasi
yang tinggi. </span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 27pt;">
<span lang="EN-US">Dengan model
pembelajaran kooperatif tipe </span><i>Think Pair Share</i> <span lang="EN-US">ini diharapkan siswa akan lebih mudah dalam mempelajari pelajaran </span>Ekonomi
materi elastisitas permintaan dan penawaran, sehingga prestasi belajar siswa
meningkat.</div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 27pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: 27pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<b><span lang="EN-US">J.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span lang="EN-US">HIPOTESIS PENELITIAN</span></b></div>
<div class="MsoNormal" style="margin-right: 0.6pt; text-align: justify; text-indent: 36pt;">
<span lang="EN-US">Hipotesis
mengandung pengertian satu pendapat yang kebenarannya masih harus dibuktikan
terlebih dahulu. Adapun hipotesis tindakan yang diajukan dalam penelitian ini
adalah : “Dengan penggunaan model pembelajaran kooperatif</span><span lang="EN-US"> </span><span lang="EN-US"> </span>Metode <i>Think Pair Share</i> dapat
meningkatkan Prestasi Belajar Siswa Kelas X Pada Materi Elastisitas Permintaan
dan Penawaran di MAN 1 Jember tahun pelajaran 2009 / 2010.</div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal">
<b><span lang="EN-US">K. METODE PENELITIAN</span></b></div>
<div class="MsoNormal" style="margin-left: 54pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-indent: -21.3pt;">
<b><span lang="EN-US">A.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span lang="EN-US">PENDEKATAN PENELITIAN</span></b></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: 42.5pt;">
<span lang="EN-US">Penelitian ini
dirancang sebagai suatu penelitian tindakan kelas dan dirancang minimal dua
siklus. Dalam setiap siklusnya terdiri dari empat tahap yaitu perencanaan,
pelaksanaan, observasi dan refleksi. Siklus kedua merupakan penyempurnaan dari
kekurangan-kekurangan hasil refleksi dari siklus I, guna memperbaiki kekurangan
yang masih terdapat pada siklus I.</span></div>
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<span lang="EN-US">Keempat tahap dalam
penelitian tindakan tersebut adalah unsur membentuk sebuah siklus yaitu satu
putaran kegiatan yang beruntun ke langkah semula. Jadi satu siklus adalah dari
tahapan penyusunan rancangan sampai dengan refleksi, yang disebut tahap
evaluasi. Bentuk peneliian tindakan tidak pernah merupakan kegiatan tunggal
tetapi harus berupa rangkaian kegiatan yang akan kembali ke asal yaitu bentuk
siklus (Arikunto, 2006:20).</span></div>
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<span lang="EN-US">Desain penelitian
seperti yang tertera pada skema dari pelaksanaan penelitian dari siklus I sampai
dengan siklus II yang termuat dalam gambar berikut :</span></div>
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<span style="position: relative; z-index: 251649024;"><span style="height: 288px; left: 30px; position: absolute; top: -14px; width: 531px;"><img height="288" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image012.gif" width="531" /></span></span><span lang="EN-US"> </span></div>
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<b><span lang="EN-US">B.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span lang="EN-US">SUBYEK PENELITIAN</span></b></div>
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<span lang="EN-US">Subyek
penelitian ini adalah siswa </span>Kelas X
di MAN 1 Jember tahun pelajaran 2009/2010.<span lang="EN-US"></span></div>
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<b><span lang="EN-US">C.<span style="font: 7pt "Times New Roman";"> </span></span></b><span dir="LTR"></span><b><span lang="EN-US">TEKNIK PENGUMPULAN DATA</span></b></div>
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<span lang="EN-US">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US">Dokumentasi</span></div>
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<span lang="EN-US">Dokumentasi yaitu
mencari data mengenai hal-hal atau variable yang berupa catatan, transkip,
buku, surat
kabar, majalah, prasasti, notulen rapat, legger, agenda dan sebagainya
(Arikunto, 1993:131). Dalam penelitian ini dokumentasi digunakan untuk
memperoleh data tentang jumlah siswa dan nilai siswa.</span></div>
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<span lang="EN-US">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US">Tes</span></div>
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<span lang="EN-US">Tes adalah alat atau
prosedur yang digunakan untuk mengetahui atau mengukur sesuatu dalam suasana
dengan cara dan aturan-aturan yang sudah ditentukan (Arikunto, 2003:530).
Metode ini digunakan untuk memperoleh data tingkat pemahaman siswa dalam mata
pelajaran Bahasa Indonesia aspek membaca. Tes ini merupakan tes akhir yang
diadakan secara lesan dan tertulis. Data ini digunakan untuk menjawab
permasalahan dalam penelitian.</span></div>
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<span lang="EN-US">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US">Metode Observasi</span></div>
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<span lang="EN-US">Metode
ini dilakukan untuk mengukur dan mengetahui aktivitas belajar siswa selama
pembelajaran melalui pengamatan secara langsung. Hasil dari observasi dijadikan
sebagai bahan pertimbangan sebelum dimulainya tindakan pada siklus berikutnya.meningkatkan
aktivitas guru.</span></div>
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<span lang="EN-US">d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US">Metode Angket</span></div>
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<span lang="EN-US">Metode ini digunakan untuk
memperoleh data mengenai tanggapan siswa terhadap model pembelajaran kooperatif
tipe </span>Metode <i>Think Pair Share</i><span lang="EN-US"> dengan </span>seharing bersama teman sebangku.</div>
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<b><span lang="FI" style="font-family: "Times New Roman","serif"; font-size: 14pt;"><br clear="all" style="page-break-before: always;" />
</span></b>
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<b><span lang="FI" style="font-size: 14pt;">RENCANA PELAKSANAAN PEMBELAJARAN</span></b></div>
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<b><span lang="FI" style="font-size: 14pt;">( RPP )</span></b></div>
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<b><span lang="FI">A. Identitas</span></b></div>
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<span lang="FI">Nama
Sekolah : </span>MAN 1 JEMBER</div>
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<span lang="FI">Mata
Pelajaran : Ekonomi</span></div>
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<span lang="FI">Kelas/Semester :
X/I</span></div>
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<span lang="FI">Alokasi
Waktu : 2 x 45 menit ( 1 pertemuan)</span></div>
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<span lang="FI">Standar Komptensi :
</span><span lang="FI">3. </span><span lang="SV">Memahami konsep ekonomi
dalam kaitannya dengan permintaan,
penawaran, harga keseimbangan, dan pasar</span></div>
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Kompetensi Dasar <span lang="EN-US"> </span><span lang="EN-US"> </span><span lang="EN-US"> </span>: <span lang="SV">3.1.Mengidenti-fikasi
faktor-faktor yang mempengaruhi permintaan dan penawaran</span></div>
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Indikator <span lang="EN-US"> </span>:
</div>
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<span lang="SV" style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Mendeskripsikan
pengertian permintaan </span></div>
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<span lang="SV" style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Mendeskripsikan
pengertian penawaran melalui </span></div>
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<span lang="SV" style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Mengklasifikasikan
faktor-faktor yang mempengaruhi permintaan </span></div>
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<span lang="SV" style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Mengklasifikasikan
faktor-faktor yang mempengaruhi penawaran</span></div>
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<span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span>Mengambar kurva
permintaan </div>
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<span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span>Mengambar kurva
penawaran</div>
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<b><span lang="SV">B. Tujuan
Pembelajaran : </span></b></div>
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<span lang="SV"> Setelah
proses pembelajaran siswa dapat :</span></div>
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<span lang="SV" style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Mendeskripsikan
pengertian permintaan melalui informasi dan mengkaji referensi</span></div>
<div class="MsoNormal" style="margin-left: 81pt; text-indent: -9pt;">
<span lang="SV" style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Mendeskripsikan
pengertian penawaran melalui informasi dan mengkaji referensi</span></div>
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<span lang="SV" style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Mengklasifikasikan
faktor-faktor yang mempengaruhi permintaan melalui diskusi</span></div>
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<span lang="SV" style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Mengklasifikasikan
faktor-faktor yang mempengaruhi penawaran melalui diskusi</span></div>
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<span lang="SV" style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Mengambar kurva
permintaan berdarkan data yang kontekstual melalui kerjakelompok</span></div>
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<span lang="SV" style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span>Mengambar kurva penawaran<span lang="SV"> berdarkan data yang kontekstual melalui
kerjakelompok</span></div>
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<b><span lang="SV">C. Materi
Pembelajaran : </span></b></div>
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<span lang="SV">
Permintaan dan Penawaran:</span></div>
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<span style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span>Pengertian permintaan dan penawaran</div>
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<span lang="FI" style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="FI">Kurva permintaan dan peawaran pemerintah </span></div>
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<span lang="SV" style="font-family: Symbol; font-size: 8pt;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV">Faktor-faktor yang mempengaruhi permintaan dan penawaran</span><span lang="SV"></span></div>
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<br /></div>
<b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br clear="all" style="page-break-before: always;" />
</span></b>
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<b><span lang="SV">D. Metode Pembelajaran: </span></b><span lang="SV"></span></div>
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<span lang="SV">1. Pendekatan Pembelajaran :</span></div>
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<span lang="SV"> Cooperative Learning </span></div>
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<span lang="SV">2. Metoda Pembelajaran :</span></div>
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<span lang="SV">a. Ceramah</span></div>
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b. <span lang="SV"> </span>Metode <i>Think Pair Share</i> </div>
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c. <span lang="SV">Tanya Jawab</span></div>
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<br /></div>
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<b><span lang="SV">E. Langkah-langkah Pembelajaran :</span></b></div>
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a. Kegiatan
awal ( 10 menit )</div>
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Apersepsi : </div>
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-<span style="font: 7pt "Times New Roman";">
</span><span dir="LTR"></span>Membuka pelajaran dengan
salam</div>
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-<span style="font: 7pt "Times New Roman";">
</span><span dir="LTR"></span>Berdoa</div>
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-<span style="font: 7pt "Times New Roman";">
</span><span dir="LTR"></span>Presensi siswa</div>
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-<span style="font: 7pt "Times New Roman";">
</span><span dir="LTR"></span><span lang="FI">Guru menyampaikan relevansi materi ajar yaitu </span>tentang
Uang</div>
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<span lang="SV">Motivasi
: Guru menyampaikan penggugah tentang materi ajar yaitu </span>uang</div>
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<br /></div>
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b. Kegiatan inti (55 menit)</div>
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<span lang="SV">1)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span>Guru membagi kelas dalam
beberapa kelompok berempat-empat (2 bangku)<span lang="SV"></span></div>
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<span lang="SV">2)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Guru menjelaskan maksud pembelajaran dan tugas
kelompok</span></div>
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<span lang="SV">3)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Guru </span>memberikan<span lang="SV"> satu materi tugas sehingga satu kelompok mendapat
tugas satu materi /satu tugas yang berbeda dari kelompok lain</span></div>
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<span lang="SV">4)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span>Setiap siswa memikirkan dan
mengerjakan tugas yang diberikan sendiri<span lang="SV"></span></div>
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<span lang="SV">5)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span>Siswa berpasangan dengan
salah satu temannya dalam kelompok dan mendiskusikan hasil yang dikerjakan<span lang="SV"></span></div>
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<span lang="SV">6)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span>Kedua pasangan bertemu kembali
dalam kelompok berempat untuk mendiskusikan kembali hasil pekerjaannya<span lang="SV"></span></div>
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7)<span style="font: 7pt "Times New Roman";">
</span><span dir="LTR"></span>Guru memantau kegiatan
diskusi siswa</div>
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8)<span style="font: 7pt "Times New Roman";">
</span><span dir="LTR"></span>Setelah selesai diskusi,
masing-masing perwakilan kelompok menyampaikan hasil pembahasan kelompoknya</div>
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<br /></div>
<div class="MsoNormal" style="margin-left: 27pt; text-align: justify; text-indent: -9pt;">
<span lang="FI">c.</span><span lang="FI"> </span><span lang="FI">Kegiatan penutup</span> (25 menit)</div>
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a. Refleksi dan klarifikasi (10 menit)</div>
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- Guru memberi umpan balik (
reward ) terhadap kegiatan belajar siswa</div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: 8.45pt;">
- Bersama siswa mengklarifikasi
materi yang didiskusikan</div>
<div class="MsoNormal" style="margin-left: 63.8pt; text-align: justify; text-indent: -14.15pt;">
- Bersama siswa membuat kesimpulan dan meminta siswa untuk
mempelajari kembali materi yang sudah dibahas</div>
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b. Evaluasi ( 10 menit )</div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify;">
Memberikan
beberapa pertanyaan yang terkait dengan materi yang didiskusikan yaitu tentang elastisitas
permintaan dan penawaran</div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 27pt; text-align: justify; text-indent: 8.45pt;">
c. Retensi (5 menit)</div>
<div class="MsoNormal" style="margin-left: 27pt; text-align: justify; text-indent: 22.65pt;">
memberikan tugas untuk dikerjakan di rumah (PR)</div>
<div class="MsoNormal" style="text-align: justify; text-indent: 8.45pt;">
Guru
memberi salam penutup</div>
<div class="MsoNormal" style="margin: 1pt 0cm;">
<b><span lang="SV">F. Alat /Bahan /Sumber Belajar :</span></b></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span style="color: #292526;">a. Alat : Laptop, LCD, Papan Tulis, Spidol, Kartu soal</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -0.55pt;">
<span style="color: #292526;">b. Bahan : LKS, Buku Ekonomi X (Erlangga), Buku
Ekonomi X (Yudistira), </span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: 77.4pt;">
<span style="color: #292526;"> Artikel-artikel dari Internet, Slide power
point</span></div>
<div class="MsoNormal" style="margin: 1pt 0cm 1pt 18pt; text-indent: -18pt;">
<b><span lang="SV">G.<span style="font: 7pt "Times New Roman";">
</span></span></b><span dir="LTR"></span><b><span lang="SV">Penilaian </span></b></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin: 0cm -4.3pt 6pt 36pt; text-indent: -18pt;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif";">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-GB" style="font-family: "Times New Roman","serif";">Jenis Tagihan:</span></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin: 0cm -4.3pt 6pt 20.25pt; text-indent: 15.2pt;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif";">-<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-GB" style="font-family: "Times New Roman","serif";">Tes</span></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin: 0cm -4.3pt 6pt 20.25pt; text-indent: 15.2pt;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif";">-<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-GB" style="font-family: "Times New Roman","serif";">Non
tes</span></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin: 0cm -4.3pt 6pt 36pt; text-indent: -18pt;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif";">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-GB" style="font-family: "Times New Roman","serif";">Bentuk
Tagihan:</span></div>
<div class="MsoNormal" style="margin-left: 2cm; text-indent: -21.25pt;">
<span style="font-family: Symbol;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span>Tes</div>
<div class="MsoNormal" style="text-indent: 2cm;">
- Pilihan ganda</div>
<div class="MsoNormal" style="text-indent: 2cm;">
- Uraian obyektif</div>
<div class="MsoNormal" style="text-indent: 2cm;">
- Pertanyaan lisan<span lang="EN-US"></span></div>
<div class="MsoNormal" style="margin-left: 2cm; text-indent: -21.25pt;">
<span style="font-family: Symbol;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span>Non tes</div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin-right: -4.3pt; text-indent: 2cm;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif";">- Penilaian kinerja</span></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin-right: -4.3pt; text-indent: 2cm;">
<span lang="EN-GB" style="font-family: "Times New Roman","serif";">- Tugas Individu</span></div>
<div class="MsoNormal" style="text-indent: 2cm;">
- Tugas Kelompok</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;">
<b>H.<span style="font: 7pt "Times New Roman";">
</span></b><span dir="LTR"></span><b>Pedoman Penilaian dan Skor Penilaian</b></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
1.<span style="font: 7pt "Times New Roman";"> </span><span dir="LTR"></span>Soal Pilihan Ganda</div>
<div class="MsoNormal">
<span lang="EN-US"> </span>Skor Nilai = jumlah
skor yang benar X 1<span lang="EN-US"></span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
2.<span style="font: 7pt "Times New Roman";"> </span><span dir="LTR"></span>Soal Essay</div>
<div class="MsoNormal" style="margin-left: 36pt;">
Nomor 1 = skor jawaban benar nilai 2</div>
<div class="MsoNormal" style="margin-left: 36pt;">
Nomor 2 = skor jawaban benar nilai 2</div>
<div class="MsoNormal" style="margin-left: 36pt;">
Nomor 3 = skor jawaban benar nilai 2</div>
<div class="MsoNormal" style="margin-left: 36pt;">
Nomor 4 = skor jawaban benar nilai 2</div>
<div class="MsoNormal" style="margin-left: 36pt;">
Nomor 5 = skor jawaban benar nilai 2</div>
<div class="MsoNormal" style="margin-left: 18pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 13.5pt;">
Total perolehan nilai maksimal = 10 </div>
<div class="MsoNormal" style="margin-left: 13.5pt;">
Total nilai Maksimal = <u>Skor perolehan (Pilihan Ganda +
Essay) </u></div>
<div class="MsoNormal">
2</div>
<div align="center" class="MsoNormal" style="margin: 2pt 0cm; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="margin: 2pt 0cm; text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="margin: 2pt 0cm; text-align: center;">
<b><span lang="FI">Format Penilaian Kinerja Siswa dalam Diskusi
Kelompok</span></b><span lang="FI"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="FI">Nama Sekolah : </span>MAN 1 JEMBER</div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="FI">Kelas/Semester : X/</span>2</div>
<div class="MsoNormal" style="margin-left: 3cm; text-indent: -3cm;">
<span lang="FI">Materi :
</span><span lang="SV">Memahami konsep ekonomi dalam kaitannya dengan
permintaan, </span></div>
<div class="MsoNormal" style="margin-left: 3cm;">
<span lang="SV"> penawaran, harga keseimbangan, dan pasar</span><span lang="FI"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="FI"> </span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr>
<td rowspan="2" style="border: 1pt solid black; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b>No</b></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.05pt;" valign="top" width="60"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b>Nama</b></div>
</td>
<td colspan="5" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 295.25pt;" valign="top" width="394"><div align="center" class="MsoNormal" style="text-align: center;">
<b>Kriteria</b></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.7pt;" valign="top" width="45"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b>∑</b></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 43.7pt;" valign="top" width="58"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b>Nilai</b></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.45pt;" valign="top" width="90"><div class="MsoNormal">
<b>Kerjasama</b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 62.15pt;" valign="top" width="83"><div class="MsoNormal">
<b>Keaktifan</b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div class="MsoNormal">
<b>Sikap</b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal">
<b>Keberanian</b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 40.5pt;" valign="top" width="54"><div class="MsoNormal">
<b>Hasil</b></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 45.05pt;" valign="top" width="60"><div class="MsoNormal">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 67.45pt;" valign="top" width="90"><div class="MsoNormal">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 62.15pt;" valign="top" width="83"><div class="MsoNormal">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 53.15pt;" valign="top" width="71"><div class="MsoNormal">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div class="MsoNormal">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 40.5pt;" valign="top" width="54"><div class="MsoNormal">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 33.7pt;" valign="top" width="45"><div class="MsoNormal">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 43.7pt;" valign="top" width="58"><div class="MsoNormal">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 12pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 12pt; text-align: justify;">
<span lang="EN-GB">Skor Maksimal 20 </span></div>
<div class="MsoNormal" style="margin-top: 12pt; text-align: justify;">
<span lang="EN-GB">Jadi</span><span lang="EN-GB"> </span><span lang="EN-GB">Memperoleh Nilai = <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image014.gif" width="143" /></span></span></div>
<div class="MsoNormal" style="margin-top: 12pt; text-align: justify;">
<b><span lang="EN-GB">KETERANGAN SKOR:</span></b></div>
<div class="MsoNormal" style="margin-top: 12pt; text-align: justify;">
<span style="height: 631px; left: -7px; position: relative; top: 3px; width: 548px; z-index: 251664384;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="0" width="0"><br /></td>
<td width="209"><br /></td>
<td width="66"><br /></td>
<td width="1"><br /></td>
<td width="12"><br /></td>
<td width="198"><br /></td>
<td width="62"><br /></td>
</tr>
<tr>
<td height="210"><br /></td>
<td align="left" colspan="3" valign="top"><img alt="Text Box: KERJA SAMA
Sangat Baik = 4
Baik = 3
Cukup Baik = 2
Kurang = 1 " height="210" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image015.gif" width="276" /></td>
<td><br /></td>
<td align="left" valign="top"><img alt="Text Box: KEAKTIFAN
Sangat Baik = 4
Baik = 3
Cukup Baik = 2
Kurang = 1" height="210" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image016.gif" width="198" /></td>
</tr>
<tr>
<td height="13"><br /></td>
</tr>
<tr>
<td height="24"><br /></td>
<td align="left" rowspan="2" valign="top"><img height="405" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image017.gif" width="209" /></td>
</tr>
<tr>
<td height="381"><br /></td>
<td><br /></td>
<td align="left" colspan="4" valign="top"><img height="381" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image018.gif" width="273" /></td>
</tr>
</tbody></table>
</span><b><span lang="EN-GB"> </span></b></div>
<div class="MsoNormal" style="margin-top: 12pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 12pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 12pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 12pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 12pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 12pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 12pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 12pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<br /></div>
<br />
<div class="MsoNormal" style="margin: 3pt 0cm;">
<b><span lang="FI"><span style="position: relative; top: 15pt;"><img height="37" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image020.gif" width="343" /></span></span></b><span lang="EN-GB"></span></div>
<div class="MsoNormal">
<br /></div>
<div align="center" class="MsoNormal" style="margin: 2pt 0cm; text-align: center;">
<br /></div>
<b><span lang="SV" style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br clear="all" style="page-break-before: always;" />
</span></b>
<br />
<div align="center" class="MsoNormal" style="margin: 2pt 0cm; text-align: center;">
<b><span lang="SV">Format Penilaian Kinerja Siswa dalam </span>Tugas
Individu</b></div>
<div class="MsoNormal" style="text-align: justify;">
Nama
Sekolah : MA. Kelompok 2</div>
<div class="MsoNormal" style="text-align: justify;">
Kelas/Semester : X/2</div>
<div class="MsoNormal" style="text-align: justify;">
Materi : Uang Dan Bank </div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: -5.3pt; width: 610px;">
<tbody>
<tr style="height: 11.1pt;">
<td rowspan="2" style="border: 1pt solid black; height: 11.1pt; padding: 0cm 5.4pt; width: 31.65pt;" valign="top" width="42"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b>No</b></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 11.1pt; padding: 0cm 5.4pt; width: 41.55pt;" valign="top" width="55"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b>Nama</b></div>
</td>
<td colspan="5" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 11.1pt; padding: 0cm 5.4pt; width: 324.75pt;" valign="top" width="433"><div align="center" class="MsoNormal" style="text-align: center;">
<b>Kriteria</b></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 11.1pt; padding: 0cm 5.4pt; width: 19.95pt;" valign="top" width="27"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b>∑</b></div>
</td>
<td rowspan="2" style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 11.1pt; padding: 0cm 5.4pt; width: 39.75pt;" valign="top" width="53"><div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b>Nilai</b></div>
</td>
</tr>
<tr style="height: 6pt;">
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 6pt; padding: 0cm 5.4pt; width: 66.1pt;" valign="top" width="88"><div class="MsoNormal">
<b>Kedisiplinan</b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 6pt; padding: 0cm 5.4pt; width: 86.2pt;" valign="top" width="115"><div class="MsoNormal" style="margin-right: -5.4pt;">
<b>Kelengkapan isi</b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 6pt; padding: 0cm 5.4pt; width: 46.4pt;" valign="top" width="62"><div class="MsoNormal">
<b>Bahasa</b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 6pt; padding: 0cm 5.4pt; width: 70.75pt;" valign="top" width="94"><div class="MsoNormal" style="margin-right: -5.4pt;">
<b>Ketrampilan penulisan</b></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 6pt; padding: 0cm 5.4pt; width: 55.3pt;" valign="top" width="74"><div class="MsoNormal">
<b>Sistematika penyampaian</b></div>
</td>
</tr>
<tr style="height: 80.3pt;">
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt; height: 80.3pt; padding: 0cm 5.4pt; width: 31.65pt;" valign="top" width="42"><div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 80.3pt; padding: 0cm 5.4pt; width: 41.55pt;" valign="top" width="55"><div class="MsoNormal">
<br /></div>
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<span lang="EN-GB">Skor Maksimal 20 </span></div>
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<span lang="EN-GB">Jadi</span><span lang="EN-GB"> </span><span lang="EN-GB">Memperoleh Nilai = <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image014.gif" width="143" /></span></span><span style="position: relative; top: 12pt;"></span></div>
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<b><span lang="EN-GB">KETERANGAN SKOR:</span></b></div>
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<b><span lang="FI"><img height="38" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image025.gif" width="343" /></span></b><span lang="EN-GB"></span></div>
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<span lang="SV"> Mengetahui, Malang,
……………..</span></div>
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<span lang="SV"> </span>Kepala
Madrasah <span lang="SV"> Guru
Mata Pelajaran</span></div>
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<span lang="SV"> </span><span lang="FI">....................................... .......................................</span></div>
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<b>l. Daftar Pustaka</b></div>
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Asrianto, Harry dan Agus yusuf. 2010.<i>
Sumber belajar dan media pembelajaran. </i>Malang: Kementrian pendidikan
Nasional.</div>
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<br /></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US">Arikunto, Suharsimi.
1993. <i>Prosedur Penelitian</i> </span>.<span lang="EN-US"> Suatu Pendekatan Praktek. Jakarta : PT. Rineka Cipta</span></div>
<div class="MsoNormal" style="text-align: justify;">
Endang Ekowati. Mpd. 2010. <i>Model-model
Pembelajaran. </i>Malang: Kementrian pendidikan Nasional<span lang="EN-US"> Darsono, Max. 2000. <i>Belajar dan Pembelajaran</i>. Semarang :
IKIP Semarang
Press</span></div>
<div class="MsoNormal" style="margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US">Sugiyanto, MSi. 2009.
<i>Model-Model Pembelajaran Inovatif</i>. Surakarta : Panitia Sertifikasi Guru Rayon 13 FKIP UNS Surakarta</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Tri Anni, Catharina dkk. 2004. <i>Psikologi Belajar</i>. Semarang : UNNES ress</span></div>
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<b>A. Judul :</b></div>
<div class="MsoNormal">
Peningkatan Prestasi Belajar Siswa Kelas X Pada Materi
Elastisitas Permintaan Dan Penawaran Dengan Penggunaan Model Pembelajaran
“Think Pair Share” Di Man 1 Jember Tahun Pelajaran 2009 / 2010</div>
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<br /></div>
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<b>B. Latar
Belakang Masalah</b></div>
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<span style="color: black;">Masa tumbuh kembang pada siswa merupakan masa penting dalam membentuk
kepribadian siswa tersebut, maka dari itu pendidikan merupakan suatu bimbingan
secara sadar oleh pendidik terhadap perkembangan jasmani dan rohani anak didik
menuju terciptanya kepribadian yang utama, pendidikan juga merupakan suatu
proses yang berkesinambungan yang bertujuan untuk membentuk kedewasaan anak dan
mengetahui sifat dasar yang ada pada diri anak atau manusia, sifat dasar yang
ada pada manusia terdiri atas tiga komponen yang harus di bangun untuk membentuk
kepribadian pada diri manusia yaitu Ruh, Jasmani dan Akal.</span></div>
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<span style="color: black;">Tujuan pendidikan
nasional sendiri secara makro bertujuan membentuk organisasi pendidikan yang
bersifat otonom sehingga mampu melakukan inovasi dalam pendidikan untuk suatu
lembaga yang beretika, selalu menggunakan nalar, berkemampuan komunikasi sosial
yang positif dan memiliki sumber daya manusia yang sehat dan tangguh.<br />
Agar tujuan pendidikan bisa tercapai, maka perubahan dalam sistem pendidikan
harus dilakukan secara terencana dan menyeluruh, dan sistem pendidikan yang
konvensional menuju sistem pendidikan yang berorientasi kompetensi. Sistem
pendidikan yang hanya berbasis pada input dan proses dipandang kurang dinamis,
kurang efisien, dan mengarah pada stagnasi pedagogik, sehingga mengakibatkan
sistem pendidikan sulit beradaptasi dengan perkembangan ilmu pengetahuan,
teknologi, seni, dan aspirasi serta kebutuhan masyarakat.</span></div>
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<span style="color: black;">Sedangkan guru yang
memandang anak didik sebagai pribadi yang berbeda dengan anak didik lainnya
akan berbeda dengan guru yang memandang anak didik sebagai mahkluk yang sama
dan tidak ada perbedaan dalam segala hal. Maka penting untuk meluruskan
pandangan yang keliru dalam menilai anak didik. Sebaiknya guru memandang anak
didik sebagai individu dengan segala perbedaannya, sehingga mudah melakukan
pendekatan dalam pengajaran.</span></div>
<div class="MsoNormal" style="text-align: justify; text-indent: 42.55pt;">
<span style="color: black;">Cara mengajar yang
menggunakan teknik yang beraneka ragam disertai dengan pengertian yang mendalam
dari pihak guru akan memperbesar minat siswa dan akan mempertinggi pula hasil
belajarnya.</span><span style="color: black;"> </span><span style="color: black;">Dengan mengajak,
merangsang dan memberi kesempatan kepada siswa untuk ikut serta menggunakan
pendapat, belajar mengambil keputusan, bekerja dalam kelompok, membuat laporan
dan lain-lain, akan membawa siswa pada suasana belajar yang sesungguhnya bukan
pada suasana diajar saja. </span></div>
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Berdasarkan latar belakang tersebut maka penulis
tertarik untuk melakukan penelitian dengan judul<span style="color: black;"> </span><span style="color: black;">“</span>Peningkatan Prestasi Belajar Siswa Kelas X Pada Materi Elastisitas
Permintaan dan Penawaran dengan Model Pembelajaran Think Pair Share di MAN 1
Jember tahun pelajaran 2009 / 2010”<span lang="EN-US">.</span><span lang="EN-US" style="color: black;"></span></div>
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<br /></div>
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<b>C.
Identifikasi Masalah</b></div>
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Berdasarkan uraian pada bagian
latar belakang masalah, keterlibatan siswa merupakan penentu dalam PBM dalam
rangka pencapaian keberhasilan belajar. Inti dari penelitian ini terletak pada
peningkatan keterlibatan siswa dalam rangka meningkatkan keberhasilan belajar
siswa. Ada beberapa komponen yang menandai aktualisasi keterlibatan siswa dalam
PBM ekonomi. Komponen-komponen tersebut antara lain seperti guru, siswa,
materi, metode mengajar, ruang dan waktu, dan sarana prasarana.</div>
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a. Guru</div>
<div class="MsoNormal" style="text-align: justify;">
Perilaku guru juga dipengaruhi
oleh dua komponen yaitu kompetensi dan kepribadian. Kompetensi guru terdiri
atas kognitif, affektif, dan psykomotorik kompetensi.</div>
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Kompetensi kognitif guru terkait
dengan kemampuan berpikir guru. Setiap guru memiliki pandangan yang berbeda
dalam memahami materi ajar juga dalam pengelolaan kelas sebagai contohnya.
Kemampuan berpikir guru akan mempengaruhi keterlibatan siswa dalam proses
belajar.</div>
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Kompetensi afektif guru terkait
dengan sikap guru dalam proses pembelajaran. Sikap atau peilaku guru akan
mempengaruhi pula terhadap keterlibatan siswa dalam proses belajar. Sebagai contoh, guru yang mempunyai sifat
cepat marah akan membuat siswa takut dan segan belajar. Sebaliknya, guru yang
memiliki sifat ramah terhadap siswa akan membuat siswa merasa nyaman dan senang
belajar sehingga siswa akan terlibat sendirinya dalam proses pembelajaran. </div>
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Kompetensi psykomotorik guru
terkait dengan ketrampilan dalam menjalankan proses pembelajaran. Ketrampilan ini
termasuk ketrampilan untuk berkomunikasi dengan siswa, menjawab dan bertanya,
mengelola kegiatan pembelajaran, dan lain-lain. Ketrampilan-ketrampilan ini
juga akan mempengaruhi keterlibatan siswa dalam proses pembelajaran.Guru juga
harus bisa menerapkan model-model pembelajaran.<span lang="EN-US"></span></div>
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b. Siswa</div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">S</span>ama halnya dengan guru, perilaku
siswa dalam proes pembelajaran
dipengaruhi oleh dua komponen dasar yaitu kompetensi dan kepribadian.
Kompetensi siswa terdiri atas kompetensi kognitif, afektif, dan psykomotorik.</div>
<div class="MsoNormal" style="text-align: justify;">
Kompetensi kognitif siswa terkait
dengan kemampuan berpikir mereka. Setiap siswa memiliki kemampuan yang berbeda
dalam memahami pelajaran, seperti cara menginformasikan sesuatu, memecahkan
masalah, mengevaluasi, dan lain-lain. Perbedaan kemampuan berpikir siswa akan
mempengaruhi keterlibatan mereka dalam proses pembelajaran.</div>
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Kompetensi afektif siswa terkait
dengan sikap mereka dalam proses pembelajaran. Siswa yang menganggap pelajaran
berbicara (speaking) itu lebih penting, maka mereka akan lebih fokus pada belajar
speaking daripada menguasai grammar. Perbedaan sikap siswa akan mempengaruhi
keterlibatan mereka dalam proses pembelajaran.
</div>
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Kompetensi psykomotorik siswa
terkait dengan ketrampilan mereka dalam proses pembelajaran. Tiap siswa
memiliki ketrampilan yang berbeda dalam menjawab dan bertanya kepada guru, berkomunikasi baik dengan guru maupun siswa
yang lainnya, dan lain-lain. Perbedaan ketrampilan siswa inilah yang juga akan
mempengaruhi keterlibatan mereka dalam proses pembelajaran.</div>
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Kepribadian siswa terkait dengan
watak/ karakter mereka. Karakter tersebut seperti ketekunan, kemalasan,
kedisiplinan, selalu berpikir positif, aktif, pasif dalam kelas, dan lain-lain.
Hal-hal seperti inilah yang juga akan mempengaruhi tingkat keterlibatan siswa
dalam proses pembelajaran.<span lang="EN-US"></span></div>
<div class="MsoNormal" style="text-align: justify;">
c. Materi</div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">F</span>aktor lain yang mempengaruhi
keterlibatan siswa dalam proses pembelajaran adalah materi pelajaran. Materi
yang akan disampaikan untuk siswa, seharusnya sesuai dengan pengalokasian waktu
penyampaian materi dan juga harus sesuai dengan kemampuan siswa. Aspek yang
lain seperti topik, kuantitas, dan kualitas materi juga harus diperhatikan
pula.<span lang="EN-US"></span></div>
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d.
Metode Mengajar</div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">S</span>uatu metode mengajar yang bagus akan
meningkatkan motivasi siswa untuk belajar sehingga mereka tidak akan merasa bosan
dengan mata pelajaran yang bersangkutan. Metode Mengajar yang pas dan tepat
akan membuat siswa mampu untuk mengikuti proses pembelajaran secara fisik
maupun nonfisik.</div>
<div class="MsoNormal" style="text-align: justify;">
Setiap
metode mempunyai cara sendiri dalam pengaplikasiannya. Suatu metode
mengajar yang bagus tidak hanya terletak pada guru dan muridnya saja,
melainkan pada ketepatan meteri pembelajaran juga. Sebagai contoh jika metode
mengajarnya sesuai dengan siswa dan materi pembelajaran, tetapi tidak pada guru
maka pembelajaran yang baik tidak akan terwujud. <span lang="EN-US"></span></div>
<div class="MsoNormal" style="text-align: justify;">
e. Ruang dan Waktu</div>
<div class="MsoNormal" style="text-align: justify;">
Dalam proses pembelajaran,
diperlukan waktu dan ruang belajar yang tepat. Waktu yan tepat untuk PBM adalah
ketika siswa masih segar (fresh) pikirannya dan memiliki motivasi belajar yang
tinggi. Belajar dipagi hari dapat membuat siswa lebih termotivasi dan fresh
untuk belajar daripada saat siang hari, dengan alasan di siang hari energi
siswa sudah berkurang sehingga siswa cepat merasa letih, mengantuk, lapar, dan
bosan. Begitu juga dengan ruang belajar, ruangan yang terlalu luas dan sempit
juga akan mengganggu proses pembelajaran. Ruang belajar yang luasnya pas,
nyaman, tenang, dan tersedia penerangan lampu akan membuat siswa lebih
terotivasi untuk belajar dan hal ini akan mempengaruhi keterlibatan mereka
dalam PBM.<span lang="EN-US"></span></div>
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f. Sarana Prasarana</div>
<div class="MsoNormal" style="text-align: justify;">
<b> </b>Sarana dan prasarana
(fasilitas) belajar dapat membantu guru dan siswa dalam proses pembelajaran.
Fasilitas belajar seperti media, area sekolah, bangunan sekolah dan
alat-alatnya, kantin, perpustakaan, lapangan, dan semua yang mempengaruhi keantusiasan
siswa utnuk terlibat dalam kegiatan pembelajaran akan dapat meningkatkan
keberhasilan belajar dan semangat mereka dalam belajar . <span lang="EN-US">S</span>elain itu, fasilitas belajar yang
memadai nantinya juga akan menciptakan kondisi pembelajaran yang nyaman pula.</div>
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<div class="MsoBodyTextIndent2" style="line-height: normal; margin: 0cm 0.6pt 6pt 0cm; text-align: justify;">
<b>D. Batasan Masalah</b></div>
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<span style="font-family: "Times New Roman","serif";"> Permasalahan
dalam penelitian ini dibatasi pada masalah yang terkait dengan peningkatan
prestasi belajar siswa k</span><span lang="EN-GB" style="font-family: "Times New Roman","serif";">elas
X </span><span style="font-family: "Times New Roman","serif";">pa</span><span lang="EN-GB" style="font-family: "Times New Roman","serif";">da </span><span style="font-family: "Times New Roman","serif";">m</span><span lang="EN-GB" style="font-family: "Times New Roman","serif";">ateri </span><span style="font-family: "Times New Roman","serif";">e</span><span lang="EN-GB" style="font-family: "Times New Roman","serif";">lastisitas </span><span style="font-family: "Times New Roman","serif";">p</span><span lang="EN-GB" style="font-family: "Times New Roman","serif";">ermintaan dan </span><span style="font-family: "Times New Roman","serif";">p</span><span lang="EN-GB" style="font-family: "Times New Roman","serif";">enawaran di MAN 1
Jember tahun pelajaran 2009 / 2010 dengan menggunakan model TPS.</span></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin: 0cm 0.6pt 0.0001pt 0cm; text-align: justify; text-indent: 27pt;">
<br /></div>
<div class="MsoBodyTextIndent" style="line-height: normal; margin: 0cm 0.6pt 0.0001pt 18pt; text-align: justify; text-indent: -18pt;">
<b><span style="font-family: "Times New Roman","serif";">E.<span style="font: 7pt "Times New Roman";">
</span></span></b><span dir="LTR"></span><b><span style="font-family: "Times New Roman","serif";">Rumusan
Masalah</span></b></div>
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Masalah yang
akan diteliti dapat dirumuskan yaitu Bagaimana Efektivitas Metode <i>Think Pair
Share</i> Terhadap Peningkatan Prestasi Belajar Siswa Kelas X Pada Materi
Elastisitas Permintaan dan Penawaran di MAN 1 Jember tahun pelajaran 2009 / 2010.</div>
<div class="MsoNormal" style="margin-right: 0.6pt; text-align: justify; text-indent: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0.6pt 0.0001pt 18pt; text-align: justify; text-indent: -18pt;">
<b>F.<span style="font: 7pt "Times New Roman";">
</span></b><span dir="LTR"></span><b>Tujuan Penelitian</b></div>
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Tujuan dari penelitian ini adalah untuk meningkatkan
Prestasi Belajar Siswa Kelas X Pada Materi Elastisitas Permintaan dan Penawaran
di MAN 1 Jember tahun pelajaran 2009 / 2010 dengan model pembelajaran <i>Think
Pair Share.</i></div>
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<br /></div>
<div class="MsoNormal" style="margin: 0cm 0.6pt 0.0001pt 0cm; text-align: justify; text-indent: 0cm;">
<b>G.<span style="font: 7pt "Times New Roman";">
</span></b><span dir="LTR"></span><b>Manfaat Penelitian</b></div>
<div class="MsoNormal" style="margin: 0cm 0.6pt 0.0001pt 18pt; text-align: justify; text-indent: -18pt;">
1.<span style="font: 7pt "Times New Roman";"> </span><span dir="LTR"></span>Bagi guru Ekonomi kelas X di MAN 1 Jember, penelitian ini dapat digunakan sebagai upaya
untuk meningkatkan Prestasi Belajar
Siswa dalam proses pembelajaran Ekonomi.</div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com0tag:blogger.com,1999:blog-9017166534190813425.post-15100285661746543312012-04-24T20:10:00.000-07:002012-04-24T20:10:11.396-07:00Bursa Efek<!--[if gte mso 9]><xml>
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<b><span lang="EN-US">MEKANISME BURSA EFEK</span></b></div>
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<br /></div>
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<b><span lang="EN-US">Konsep Investasi</span></b></div>
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<span lang="EN-US">Dewasa ini kegiatan <span> </span>investasi sudah sedemikian populernya didalam upaya<span> </span>meningkatkan perekonomian suatu bangsa .
Dalam dunia pendidikan masalah investasi telah dikenalkan kepada guru dan siswa
. Namun kenyataan di lapangan banyak yang masih bingung tentang tata cara
berinvestasi , khususnya investasi melalui bursa efek . Kebingungan mereka
termasuk kebingungan dari calon investor <span> </span>umumnya disebabkan kurang adanya sumber
informasi yang menguraikan tentang <span> </span><span> </span>instrumen <span> </span>investasi .</span></div>
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<span lang="EN-US">Investasi mempunyai difinisi sebagai<span> </span><span> </span>konsumsi yang ditunda sementara waktu dan akan
dikonsumsi lebih besar di masa mendatang. Artinya, satu pihak baik perorangan
maupun lembaga akan menunda konsumsinya dan membeli instrumen investasi, dan kemudian
menjual instrumen investasi dengan adanya tambahan yang dikenal dengan tingkat
bunga/<i>capital gain</i>/dividen. Tingkat
bunga/<i>capital gain</i>/dividen ini
diharapkan lebih tinggi dari tingkat bunga yang berlaku sehingga dana yang
dimiliki tidak mengalami penurunan kemampuannya akibat investasi <span> </span>tersebut.</span></div>
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<span lang="EN-US">Investasi merupakan suatu bentuk penundaan konsumsi dari
masa sekarang untuk masa yang akan datang, yang didalamnya terkandung resiko
ketidakpastian, untuk itu dibutuhkankan suatu kompensasi atas penundaan tersebut
yang biasa dikenal dengan istilah keuntungan dan investasi atau gain. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US">Secara umum investasi dapat dikategorikan dalam dua group besar.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><i><span lang="EN-US">Real investment</span></i><span lang="EN-US">, investasi
dalam bentuk nyata seperti investasi dalam bentuk properti, investasi
komersial, dan lain-lain.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><i><span lang="EN-US">Financial investment</span></i><span lang="EN-US">,
investasi terhadap produk-produk keuangan seperti investasi dalam bentuk tetap
antara lain, deposito dan obligasi ataupun dalam bentuk yang tidak tetap
seperti investasi saham atau sejenisnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="EN-US">Ketertarikan orang dalam berinvestasi tergantung dari
dana dan <i>skill</i> yang dimiliki, dalam
kesempatan ini kita memfokuskan pada investasi secara tidak langsung atau <i>financial investment</i>.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US"><span> </span>Investor adalah
orang perorangan atau lembaga baik domestik atau non domestik yang melakukan
suatu investasi (bentuk penanaman modal sesuai dengan jenis investasi yang
dipilihnya) baik dalam jangka pendek atau panjang.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US">Dalam praktek investasi keuangan dikenal beberapa jenis investor:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US">Hedger,
melakukan investasi biasanya untuk tujuan menjaga aset riil yang dimilikinya</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US">Spekulator,
melakukan investasi untuk tujuan spekulasi atas pergerakan harga yang terjadi,
biasanya untuk jangka pendek bahkan <i>one
day trading</i>.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US">Arbitrage,
melakukan investasi berdasarkan selisih perhitungan yang terjadi atau dapat
timbul karena adanya perbedaan tempat, waktu dan kebijakan. Umumnya pada saham
atau surat
berharga lainnya yang dicatatkan lebih dari satu pasar modal, umum dikenal
dengan istilah <i>dual listing</i>.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="SV">Berdasarkan sifatnya investor juga dapat
dikategorikan dalam tiga tingkatan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><i><span lang="SV">Risk averse</span></i><span lang="SV">, takut akan resiko, investor denga sifat
demikian akan memilih investasi berdasarkan tingkat resiko yang rendah walaupun
terkadang dengan konsekuensi keuntungan yang kecil.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><i><span lang="SV">Risk Medium</span></i><span lang="SV">, proporsional melihat resiko, model sifat
demikian akan melakukan investasi dengan resiko sedang dan harapan mendapatkan
keuntungan tertentu.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><i><span lang="SV">Risk Taker</span></i><span lang="SV">, berani mengambil resiko, model ini lebih
memilih investasi dengan estimasi keuntungan yang tinggi dengan tidak terlalu
memperdulikan konsekuensi resiko yang tinggi juga.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12pt; text-align: justify;">
<b><span lang="IT">Bagaimana berinvestasi di Bursa efek?</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="IT">Bursa efek merupakan tempat
bertemunya pembeli dan penjual efek atau surat berharga yang terdaftar dalam
suatu lembaga yang dikenal dengan istilah bursa beserta pernak pernik peraturan
dan participan untuk berlangsungnya proses jual beli tersebut secara tertib dan
adil.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="IT">Berdasarkan UU No. 8 Tahun
1995 tentang Pasar Modal, definisi Bursa Efek adalah Pihak yang
menyelenggarakan dan menyediakan sistem dan/atau sarana untuk mempertemukan
penawaran jual beli Efek pihak-pihak lain dengan tujuan memperdagangkan Efek .
Dengan kata lain Bursa Efek adalah pihak yang menyediakan media perdagangan
Efek, antara lain saham dan obligasi , media tersebut dipergunakan untuk
memperdagangkan Efek oleh anggota-anggotanya (Perusahaan Efek). Agar
perdagangan Efek berjalan dengan aman, teratur, dan efisien, maka Bursa
mengatur dan mengawasi tata cara perdagangan Efek dan juga mengatur persyaratan
bagi Efek yang dapat diperdagangkan di Bursa melalui suatu Peraturan Bursa
Efek.<a name='more'></a></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="SV">Dalam perdagangan efek ,<span> </span>bursa efek berperan :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="IT" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="IT">Menyediakan semua sarana perdagangan efek
(fasilitator)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="SV">Membuat peraturan yang berkaitan dengan kegiatan
bursa</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="SV">Mengupayakan likuiditas instrumen</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="SV">Mencegah praktek-praktek yang dilarang di bursa
(kolusi, pembentukan harga yang tidak wajar, insider trading, dan sebagainya)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="SV">Menyebarluaskan informasi bursa</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="SV">Menciptakan instrumen dan jasa baru</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="SV">Dengan demikian, bursa ini mirip dengan pengertian
pasar pada umumnya. Perbedaannya adalah yang diperdagangkan efek/surat berharga
tanda kepemilikan terhadap perusahaan yang listing atau terdaftar di pasar
modal dan khusus melalui anggotanya dengan aturan yang ditetapkan untuk
fairness suatu transaksi.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 45pt;">
<span lang="SV">Seperti pasar lainnya, bursa
efek merupakan sebuah pasar yang terorganisasi dan tempat dimana para pialang
melakukan transaksi jual beli surat berharga dengan berbagai perangkat aturan
yang ditetapkan di Bursa Efek tersebut. apabila kita ambil perumpamaan, Bursa
Efek ibaratnya seperti PD Pasar Jaya yaitu selaku pengelola pasar dimana kios-kiosnya
disewakan kepada pedagang. Pedagang disini adalah <i>broker</i> atau perusahaan efek. </span><span lang="IT">Sementara pembelinya disebut investor atau pemodal. Jadi pembeli tidak
berhubungan dengan PD. Pasar Jaya, tetapi berhubungan langsung dengan pedagang.
Yang berhubungan dengan PD Pasar Jaya adalah para pedagang yang menempati kios
tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 45pt;">
<span lang="IT"><span> </span>Pada dasarnya, jika Anda ingin melakukan
pembelian maupun penjualan saham maka Anda harus berhubungan dengan perusahaan
efek atau biasa disebut broker atau perusahaan pialang yang menjadi Anggota
Bursa. Perusahaan efek ini memiliki wakilnya di Bursa Efek yang biasa disebut
pialang. Pialang tersebut yang akan melakukan transaksi atas dasar order/amanat
yang anda berikan baik untuk jual maupun untuk beli. Pialang tersebut dapat
juga memberikan anjuran atau berbagai nasehat lainnya sehubungan dengan rencana
investasi Anda. Atas jasanya itu maka Anda wajib membayar biaya komisi kepada
pialang.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 45pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="IT">Pasar Primer Pasar sekunder</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="IT"><span> </span>Pasar
primer merupakan pasar dimana emiten pertama kali memperdagangkan saham atau
sruat berharga lainnya untuk publik, yang biasa dikenal dengan istilah Initial
Publik Offering (IPO). </span><span lang="SV">Informasi
mengenai suatu Perusahaan (Emiten) yang akan menawarkan sahamnya untuk pertama
kali pada masyarakat, dapat diketahui melalui prospektus ringkas yang
diiklankan minimal di 2 (dua) harian nasional, publik ekspose, atau prospektus.
Prosedur pembeliannya melalui pengisian Formulir Pemesanan Pembelian Saham
(FPPS) yang tersebar melalui <i>underwriter/</i>penjamin emisi efek atau
agen-agen penjual lainnya yang ditunjuk. Setelah pemesanan diterima baru
kemudian dilakukan penjatahan tergantung dari jumlah permintaan yang masuk,
kondisi ini bisa menjadikan kemungkinan <i>oversubcribed </i>dimana minat
masyarakat membeli saham baru lebih besar atau sama daripada permintaan yang
masuk , undersubcribed) atau sama dengan yang disediakan. Jika kondisi
oversubcribe terjadi, penjatahan akan dilakukan bisa berdasarkan undian atau
metode lainnya seperti pemesan pertama mendapat prioritas lebih dahulu.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 45pt;">
<span lang="SV">Pasar Skunder merupakan pasar
yang memperdagangkan efek setelah IPO, dimana perdagangan hanya terjadi antar
investor yang satu dengan investor lainnya, transaksi ini tidak lepas dari
fungsi bursa sebagai lembaga fasilitator perdagangan di pasar modal. Pembelian
pasar ini hanya pada saham yang telah beredar berdasarkan aturan main yang
telah ditetapkan pasar. Prosedurnya investor melakukan order Beli atau Jual
melalui Broker, kemudian Broker meneruskannya ke pasar atau bursa, bila ada
order dan beli yang cocok maka transaksi baru terjadi, bila tidak transaksi
akan menunggu sampai adanya kecocokan atau pembatalan karena ditarik kembali
atau habisnya masa perdagangan.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 45pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12pt; text-align: justify;">
<b><span lang="SV">Saham Sebagai Pilihan Investasi</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 45pt;">
<span lang="SV">Ada banyak pilihan atau </span><span lang="IT">tempat yang anda dapat gunakan dalam
berinvestasi dengan harapan mendapatkan keuntungan untuk periode yang akan
datang. Investasi dapat Anda lakukan dengan menabung, deposito, membeli tanah,
bangunan, membeli emas maupun membeli surat berharga seperti saham, obligasi,
dan lain-lain. </span><span lang="SV">Saham adalah
surat berharga yang paling populer di antara surat berharga lainnya di pasar
modal. Kenapa? Karena bila dibandingkan investasi lainnya saham memungkinkan
pemodal untuk mendapatkan <i>return</i> atau
keuntungan yang lebih besar dalam waktu relatif singkat (<i>high return</i>). Selain <i>high
return</i>, saham juga memiliki sifat <i>high
risk </i>yaituk suatu ketika harga saham dapat juga melorot secara cepat. Dengan
karakteristik <i>high risk high return</i>
ini maka pemodal perlu terus memantau pergerakan harga saham yang dipegangnya,
agar keputusan yang tepat dapat dihasilkan dalam waktu yang tepat pula.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12pt; text-align: justify;">
<b><span lang="IT">Apa Keuntungan dan Resiko Berinvestasi di Saham?</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="SV">Pada dasarnya semua pilihan
invetasi mengandung peluang keuntungan di satu sisi dan potensi kerugian atau
resiko di sisi lain. Seperti tabungan dan deposito di bank memiliki resiko
kecil karena tersimpan aman di bank, tetapi kekurangannya keuntungan yang lebih
sedikitk dibanding posisi keuntungan dari saham. Investasi di properti (rumah
dan tanah) semakin lama harganya semakin tinggi, tetapi juga beresiko apabila
tergusur atau terjadi kebakaran, usaha sendiri (wiraswasta) beresiko
bangkrut/pailit sementara investasi di emas memiliki resiko harga turun.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="EN-US"><span> </span>Keuntungan dari
hasil jual beli saham berupa kelebihan nilai jual dari nilai beli saham.
Misalnya sewaktu membeli nilainya Rp 2.000/saham dan kemudian dijual dengan
harga Rp 2.500. Jadi selisih yang sebesar Rp 500 ini disebut <i>Capital Gain</i>.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12pt; text-align: justify; text-indent: 36pt;">
<i><span lang="EN-US">Dividen</span></i><span lang="EN-US">Merupakan keuntungan perusahaan
yang dibagikan kepada pemegang saham. Biasanya tidak seluruh keuntungan perusahaan
dibagikan kepada pemegang saham, tetapi ada bagian yang ditaham kembali. </span><span lang="SV">Besarnya dividen yang anda terima
ditentukan dalam Rapat Umum Pemegang Saham (RUPS) perusahaan tersebut. Namun
yang perlu dicatat adalah bahwa perusahaan tidak selalu membagikan dividen
kepada para pemegang saham tetapi tergantung kepada kondisi perusahaan itu
sendiri (khususnya berkaitan dengan keuntungan yang diraih); artinya jika
perusahaan mengalami kerugian tentu saja dividen tidak akan dibagikan pada
tahun berjalan tersebut.</span><i><span lang="EN-US"></span></i></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12pt; text-align: justify; text-indent: 36pt;">
<i><span lang="EN-US">Capital Loss </span></i><span lang="EN-US">merupakan kebalikan dari <i>capital gain</i>, yaitu suatu kondisi dimana
Anda menjual saham yang anda miliki di bawah harga belinya. Misalnya saham PT.
Kupetemu Anda beli dengan harga Rp 2.000/saham, kemudian harga saham tersebut
terus mengalami penurunan hingga mencapai Rp 1.400/saham. </span><span lang="SV">Karena takut harga saham tersebut akan terus
turun, maka anda kemudian menjual pada harga tersebut sehingga anda mengalami
kerugian sebesar Rp 600 per saham. Itulah capital loss yang menimpa anda. </span><i><span lang="EN-US"></span></i></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12pt; text-align: justify;">
<i><span lang="SV">Risiko Likuidasi</span></i></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="SV">Perusahaan yang sahamnya dimiliki dinyatakan
bangkrut oleh Pengadilan atau perusahaan tersebut dilikuidir. Dalam hal ini
klaim dari pemegang saham mendapat prioritas terakhir setelah seluruh kewajiban
perusahaan dapat dilunasi (dari hasil penjualan kekayaan perusahaan). Jika
masih terdapat sisa dari hasil penjualan kekayaan perusahaan tersebut, maka
sisa tersebut dibagi secara proporsional kepada seluruh pemegang saham. Namun
jika tidak terdapat sisa kekayaan perusahaan, maka pemegang saham tidak akan
memperoleh apa-apa. Ini merupakan resiko terberat dari seorang pemegang saham.
Untuk itu seorang pemegang saham dituntut untuk secara terus menerus mengikuti
perkembangan dari perusahaan yang sahamnya dimiliki.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12pt; text-align: justify;">
<b><span lang="SV">Beberapa dana minimal untuk ber-invetasi?</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="SV">Pada dasarnya tidak ada
batasan minimal dana dan jumlahnya untuk membeli saham. Dalam perdagangan
saham, jumlah yang dijualbelikan dilakukan dalam satuan perdagangan yang
disebut lot. Di Bursa Efek Jakarta, satu lot berarti 500 saham dan itulah batas
minimal pembelian saham. Lalu dana yang dibutuhkan menjadi bervariasi karena
beragamnya harga saham-saham yang tercatat di Bursa. Misalnya harga saham XYZ
Rp 1.000, maka dana mminimal yang dibutuhkan untuk membeli astu log saham
tersebut menjadi (500 dikali Rp 1.000) sejumlah Rp 500.000. Sebagai ilustrasi
lain, jika saham ABC harga per sahamnya Rp 2.500 maka dana minimal untuk
membeli saham tersebut berarti (500 dikali Rp 2.500) sebesar Rp 1.250.000.</span></div>
<div class="MsoNormal" style="margin-top: 12pt; text-align: justify;">
<b><span lang="SV">Bagaimana menjadi nasabah Perusahaan Efek (Pembukaan Rekening Nasabah?</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12pt; text-align: justify; text-indent: 36pt;">
<span lang="SV">Sebelum
Anda melakukan jual beli saham, seperti layaknya membuka rekening di bank maka
terlebih dahulu Anda harus membuka rekening di satu atau beberapa Perusahaan Efek.
Dengan pembukaan rekening tersebut maka secara resmi Anda telah tercatat
sebagai nasabah dan data identitas anda tercatat dalam pembukuan Perusahaan
Efek seperti Nama, Alamat, Nomor Rekening Bank dan data-data lain. Bersamaan
dengan pembukaan rekening ini, Anda menandatangani perjanjian dengan Perusahaan
Efek yang menyangkut hak dan kewajiban kedua belah pihak.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="SV">Proses jual beli saham dapat
dijelaskan melalui ilustrasi berikut:</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="SV"><span> </span>Anda melakukan pembelian saham dimana posisi
Anda sebagai investor beli dan anda harus menghubungi pialang beli yang
kemudian meneruskan instruksi Anda tersebut sebagai pialang/WPPE-nya (Wakil
Perantara Pedagang Efek) yang berada di Lantai Bursa (<i>trading floor</i>).</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="SV">Bursa yang dikenal dengan
sebutan JATS (Jakarta Automated Trading System). Sistem komputer tesrebut
menggunakan sistem tawar menawar sehingga untuk aktivitas beli akan diambil
dari harga tertinggi dan sebaliknya untuk aktivitas jual diambil dari harga
terendah. Jika Anda ingin melakukan penjualan saham, maka posisi Anda adalah
sebagai Investor Jual. Pada dasarnya proses yang dilakukan sama yaitu Anda
harus menghubungi Pialang Jual dan seterusnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12pt; text-align: justify;">
<b><span lang="SV">Saham</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="SV">Saham adalah bukti sebagian
kepemilikan atas suatu perusahaan tertentu, dimana tiap saham menunjukkan satu
suara kepemilikan. Saham terdiri dari dua jenis:</span></div>
<div class="MsoNormal" style="line-height: 200%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="SV">Saham preferen, saham yang mempunyai hak likuidasi
baik di pasar perdana atau biasa.</span></div>
<div class="MsoNormal" style="line-height: 200%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="SV">Saham biasa, saham yang umum diperdagangkan baik
di pasar perdana atau sekunder.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="SV">Possible return suatu saham
datang dari fluktuasi harga yang terjadi di pasar (bisa juga dikenal dengan
istilah <i>gain</i>) ataupun dalam bentuk
corporate action yang dilakukan perusahaan, seperti pembagian <i>deviden tunai</i>, bonus saham atau lainnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="SV">Selain possible return saham
juga mempunyai possible loss baik datang dari fluktuasi harga, kepailitan
emiten ataupun penutupan saham yang dilakukan pengadilan atau pemerintah.
Banyak saham di tahun 1998-1999 mengalami penutupan khususnya saham-saham
perbankan. Secara umum memang jarang terjadi delisting saham dari suatu bursa,
tapi kemungkinan itu tetap ada.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="SV">Walaupun masa berlakunya saham
selama perusahaan itu masih dinyatakan efektif menurut hukum, namun demikian
dalam prakteknya apabila perusahaan tersebut delisting pada suatu lembaga pasar
modal, maka saham tersebut menjadi saham yang tidak mudah lagi
diperjualbelikan. Konsekuensi harga akan anjlok dan bahkan bisa juga menjadi
sehelai kertas yang tak ada nilainyak buat para pemegang saham kecil. Dengan
kata lain menjadi saham yang tidak likuid, padahal pemegang saham itu akan teap
mempunyai nilai nominal sebesar yang tercantum dalam papernya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12pt; text-align: justify;">
<b><span lang="SV">Warrant</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12pt; text-align: justify; text-indent: 36pt;">
<span lang="SV">Warrant dikeluarkan Perusahaan dalam rangka mendapatkan dana <span> </span>dan biasanya warrant <span> </span>tersebut merupakan pemanis dari suatu produk
investasi , misalnya PT. Janjimatogu Persea Investment Tbk . ingin mendapatkan
dana Rp. 150 Milyar dengan mengeluarkan <span> </span>100 juta saham dengan<span> </span>harga saham <span> </span>Rp. 1.500,- ( nilai nominal saham Rp. 1.000,-
) . Agar investor merasa memiliki keuntungan dalam membeli saham tersebut ,
maka perusahaan mengeluarkan warrrant<span>
</span>sebanyak 200 juta warrant<span> </span>,yang
memberikan arti bahwa setiap pembeli satu saham akan mempunyai hak
mendapatkan<span> </span>2 warrant .</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="SV">Warrant adalah hak untuk
mengkonversikan <span> </span>dengan sejumlah saham di
masa yang akan datang sesuai dengan ketentuannya. Warrant hanya bisa
dikonversikan setelah memasuki masa pelaksanaan dengan harga pelaksanaan yang
juga dikenal dengan istilah <i>Exercise
Price</i>. Walaupun warrant dapat diperdagangkan namun ada perbedaan utama
dengan asham, warrant tidak memiliki hak suara dan tidak menerima deviden, dan
juga mempunyai masa berlaku yang terbatas, biasanya 3 tahun.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="SV">Hal-hal penting yang harus
diperhatikan dalam warrant:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="SV">Exercise price, suatu harga yang dipatok emiten
untuk menentukan tingkat harga suatu warrant dapat dikonversikan dengan saham,
biasanya ditentukan saat warrant itu dikeluarkan dan subject untuk diadjustk sesuai
dengan restult/ atau hasil suatu action perusahaan itu sendiri</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="SV">Listing date, tanggal dimana warrant itu
diperdagangkan di bursa</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="SV">Masa konversi (<i>exercising
period</i>), period mulai dan sampai kapan suatu warrant dapat digunakan haknya
untuk dikonversikan dengan saham.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US">Last
trading date, tanggal terakhir warrant tersebut diperdagangkan di bursa.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US">Maturity
date, tanggal terakhir warrant dapat dikonversikan dan juga tanggal terakhir
warrant tersebut dinyatakan ada.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US">Secara sederhana dapat digambarkan bahwa pemegang warrant dapat
mengkonversi warrant tersebut menjadi saham dengan syarat membayar sejumlah
harga pelaksanaan kepada emiten issuer.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US"><span> </span>Keuntungan suatu
warrant disamping dari pergerakan harga warrant tersebut juga apabila nilai
konversi beserta harganya di bawah harga saham. Keunikannya ini mengundang
perhatian investor, khususnya para arbitrase untuk melakukan transaksi dan
konversi suatu warrant.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12pt; text-align: justify;">
<b><span lang="EN-US">Rights</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US"><span> </span>Hak memesan efek
terlebih dahulu harga tertentu, right seperti halnya warrant hak membeli saham
tambahan dengan cara memesan terlebih dahulu yang dikeluarkan perusahaan dengan
harga yang telah ditentukan sebelumnya untuk tanggal tertentu. Right seperti
halnya warrant dan saham dapat diperdagangkan di bursa, perbedaannya rights
diperdagangkan dalam waktu yang sangat singkat jika dibandingkan dengan efek
lainnya.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US"><span> </span>Rights merupakan
suatu bentuk penghimpunan dana yang dilakukan emiten yang telah tercatat
(listing) sebelumnya. Investor boleh mengabaikan haknya dengan konsekuensi
berkurangnya (dilusi) kepemilikan sahamnya atas emiten tersebut. Hal ini karena
pada dasarnya perusahaan menawarkan rights sama dengan mengeluarkan saham baru,
akibatnya akan mempengaruhi persentase kepemilikan bila tidak membeli secara
proporsional. Proses pengambilan hak Rights itu sendiri adalah sebagai berikut,
investor yang mempunyai hak (terigester) pada waktu yang ditentukan dengan
membayar sejumlah harga untuk mendapatkan saham pada tanggal yang ditetapkan
berdasarkan jadwal yang telah disetujui Bapepam dan Bursa.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US">Hal penting yang harus diperhatikan dalam Rights:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US">Cum date,
cumdate dalam rights adalah suatu batas akhir investor mendapatkan haknya untuk
memesan efek terlebih dahulu.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US">Ex date,
batas dimana investor tidak dapat lagi mendapatkan haknya atas suatu </span><span lang="SV">penawaran</span><span lang="EN-US">/corporate
actions, pada tanggal ini kondisi market sudah teradjust factor rights
corporate action ini.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US">Daftar </span><span lang="SV">Pemegang</span><span lang="EN-US"> Saham
(DPS) adalah daftar orang atau investor yang berhak atas suatu corporate
action, biasanya diumumkan dalam pada tanggal yang dikenal dengan nama DPS
date.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US">Listing
date, tanggal rights itu pertama kalinya diperdagangkan di Bursa.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US">Rights
ration, adalah komposisi berapa saham lama mendapatkan hak memsan saham baru. </span><span lang="SV">Rasio</span><span lang="EN-US"> model Indonesia
righst 2 : 1 berarti dua saham lama mendapatkan hak memesan satu saham baru.
Konsep lain seperti model Amerika itu berarti menunjukkan satu saham lama
mendapatkan hak membeli dua saham baru. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: Symbol;"><span>·<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US">Harga
rights, harga yang ditentukan oleh emiten agar investor dapat melakukan haknya memesan
efek dengan harga tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-top: 12pt; text-align: justify;">
<b><span lang="EN-US">Obligasi</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="EN-US">Obligasi adalah surat
pernyataan hutang dari suatu perusahaan terhadap pemilik obligasi, obligasi
bisa berbentuk atas unjuk atas nama. Surat
berharga jenis ini mempunyai karakter khusus yaitu dengan adanya pembagian
kupon yang menjadi pendapatan rutin pemegang obligasi, kupon <span> </span>ini ada yang bersifat tetap, floating
mengikuti harga atau tingkat bunga pasar, ataupun campuran antara tetap dan
floating tersebut.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="EN-US">Tiga karakteristik utama dari suatu obligasi adalah
kupon (<i>coupon</i>), umur obligasi (<i>tenor</i>) dan tingkat keuntungan atau <i>bond </i>(<i>yield</i>). Obligasi banyak diperdagangkan lewat Bursa Efek <span> </span>atau <i>over
the counter</i> (OTC).</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="SV">Dasftar rujukan :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 54pt; text-align: justify; text-indent: -54pt;">
<span lang="SV">Adler
Haymans,M., 2006, <i>Kemana Investasi ? , Kiat dan panduan Investasi Keuangan
di Indonesia</i><span> </span>, Kompas Jakarta : PT
Kompas Media Nusantara .</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="SV">Hari,P., 2000 ,<span>
</span><i>Pelatihan Pasar Modal Terpadu </i><span> </span>( Makalah ) , Surabaya : BES</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="SV">Herlambang ,L., 1997 ,<span> </span><i>Efek Derivatif</i> , Malang : Unisma</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36pt; text-align: justify; text-indent: -36pt;">
<span lang="FI">Sugito,E.,
2006 , <i>Pasar Modal sebagai preoritas pendanaan Perusahaan</i> , Jakarta
:<span> </span>PT . </span><span lang="SV">Bursa Efek Jakarta </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36pt; text-align: justify; text-indent: -36pt;">
<span lang="SV">Unisma ,
1997 , <i>Presentasi Reksa Dana</i><span> </span>,
Malang : Unisma </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36pt; text-align: justify; text-indent: -36pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 36pt; text-align: justify; text-indent: -36pt;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<br /></div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com1tag:blogger.com,1999:blog-9017166534190813425.post-25393654657454437682012-04-11T18:49:00.000-07:002012-04-11T18:49:18.636-07:00Surat Berharga<!--[if gte mso 9]><xml>
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<div class="MsoTitle">
<span lang="EN-US">Bab 2</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="font-family: "Garamond","serif"; font-size: 18pt;">SURAT BERHARGA DI PASAR MODAL</span></b></div>
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<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Garamond","serif";">2.1. Pengertian Surat Berharga</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Surat Berharga
adalah istilah umum di dalam dunia keuangan yang menunjukkan bukti (dapat
berupa selembar kertas) hak investor (yaitu pihak yang memiliki surat berharga
tersebut) untuk mendapatkan hak tertentu atas kepemilikan<span> </span>surat berharga. Hak atas kepemilikan tersebut
dapat berbentuk macam-macam, misalnya hak untuk mendapatkan bagian tertentu
atas kekayaan pihak yang menerbitkan surat berharga tersebut (umumnya surat
berharga diterbitkan oleh perusahaan).</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Dikatakan
berharga, karena surat tersebut memiliki nilai ekonomis dan dapat
diperjualbelikan pada tingkat harga tertentu sehingga seorang pemegang surat
berharga dapat memperoleh keuntungan atas jual beli surat berharga tersebut.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Di pasar modal,
istilah khusus untuk menyebut surat berharga adalah Efek. Jadi, untuk
menyatakan surat berharga di pasar modal seperti saham atau obligasi, kita
dapat menyebut Efek. Oleh sebab itu, kata Efek banyak kita temukan di pasar
modal, seperti Bursa Efek, Perusahaan Efek, dan lain-lain. Dalam buku ini,
penulis selain menggunakan istilah Efek, juga menggunakan istilah surat
berharga secara bergantian.</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Ada banyak jenis
Efek di pasar modal. Namun, terdapat 3 jenis Efek yang paling populer yaitu
saham, obligasi, dan Reksa Dana.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Garamond","serif";">2.2. Mengenal Saham</span></b></div>
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<span lang="EN-US" style="font-family: "Garamond","serif";">Saham merupakan
surat berharga yang menunjukkan kepemilikan atau penyertaan modal investor di
dalam suatu perusahaan. Artinya, jika seseorang membeli saham suatu perusahaan,
itu berarti dia telah menyertakan modal ke dalam perusahaan tersebut sebanyak
jumlah saham yang dibeli.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Saham merupakan
surat berharga yang dikeluarkan sebuah perusahaan dalam rangka menambah modal
perusahaan tersebut. Jika sebuah perusahaan menjual sebagian sahamnya kepada
masyarakat luas atau kepada publik maka perusahaan tersebut dikatakan <i>go public</i> (baca: go pablik) atau telah
menjadi perusahaan publik, dalam arti kepemilikan atas perusahaan tersebut
tidak hanya dimiliki sekelompok orang (atau orang-orang yang mendirikan
perusahaan tersebut), namun kepemilikannya telah menyebar ke banyak pihak.</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Saham merupakan
bentuk penyetoran modal kedalam suatu perusahaan. Artinya jika 5 orang sepakat
untuk mendirikan sebuah perusahaan, maka bentuk setoran modal yang disetorkan
masing-masing pihak adalah berupa sejumlah saham yang disetorkan ke perusahaan
baru tersebut. Misalnya, perusahaan tersebut disepakati untuk didirikan dengan
modal sebesar Rp 100.000.000,- (seratus juta rupiah) dimana nilai nominal
setiap saham sebesar Rp 500,- (lima ratus rupiah). Apa artinya? Artinya
perusahaan terdiri atas modal saham sebanyak 200.000 lembar saham. (100.000.000
dibagi 500 = 200.000).</span></div>
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<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Dengan perbedaan
jumlah dana yang dimiliki masing-masing pihak, misalnya masing-masing pihak
menyetor modal sebagai berikut:</span></div>
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<br /></div>
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<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Pemegang Saham</span></b></div>
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<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Jumlah saham disetor (lembar saham)</span></b></div>
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<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Nilai Nominal Saham (Rp)</span></b></div>
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<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Nilai Penyertaan (Rp)</span></b></div>
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<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Prosentase Kepemilikan Saham</span></b></div>
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<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Johan</span></div>
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<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">80.000</span></div>
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<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">500</span></div>
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<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">40.000.000</span></div>
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<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">40%</span></div>
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<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Joko</span></div>
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<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">60.000</span></div>
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<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">500</span></div>
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<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">30.000.000</span></div>
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<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">30%</span></div>
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<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Jono</span></div>
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<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">40.000</span></div>
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<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">500</span></div>
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<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.85pt;" valign="top" width="100">
<div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">20.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.85pt;" valign="top" width="110">
<div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">20%</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108">
<div class="MsoNormal" style="margin: 2pt 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Jenny</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 100.3pt;" valign="top" width="134">
<div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">10.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88">
<div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">500</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.85pt;" valign="top" width="100">
<div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">5.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.85pt;" valign="top" width="110">
<div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">5%</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108">
<div class="MsoNormal" style="margin: 2pt 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Jarot</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 100.3pt;" valign="top" width="134">
<div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">10.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88">
<div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">500</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.85pt;" valign="top" width="100">
<div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">5.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.85pt;" valign="top" width="110">
<div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">5%</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108">
<div align="center" class="MsoNormal" style="margin: 2pt 0cm; text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Total</span></b></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 100.3pt;" valign="top" width="134">
<div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">200.000</span></b></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88">
<div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.85pt;" valign="top" width="100">
<div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">100.000.000</span></b></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.85pt;" valign="top" width="110">
<div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">100%</span></b></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Dari tabel di
atas terlihat bahwa Johan merupakan penyetor modal terbesar dimana ia menyetor
sebanyak 80.000 lembar saham (nominal Rp 500) senilai Rp 40 juta. Joko menyetor
uang sebesar 30 juta atau setara dengan kepemilikan saham sebanyak 60 ribu
lembar saham. Jenny dan Jarot menyetor modal dengan jumlah yang sama yaitu
sebanyak 10 ribu lembar saham atau setara dengan 5% kepemilikan saham di
perusahaan tersebut.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Komposisi yang
menggambarkan porsi kepemilikan saham dalam suatu perusahaan dikenal dengan
istilah struktur permodalan perusahaan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Dari contoh di
atas, kita dapat menyimpulkan bahwa nilai nominal saham merupakan batas minimal
penyetoran modal ke dalam sebuah perusahan. Dari contoh diatas, kita melihat
bahwa batas minimal penyetoran ke perusahaan tersebut adalah sebesar Rp 500
atau setara dengan satu lembar saham.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Dalam perjalanan
selanjutnya atau misalnya beberapa tahun kemudian perusahaan tersebut tumbuh
menjadi besar, sehingga membutuhkan tambahan modal baru. Salah satu cara yang
dapat dilakukan perusahaan tersebut adalah dengan melakukan penawaran umum
yaitu dengan cara menjual saham baru kepada masyarakat. Kegiatan tersebut
umumnya dikenal dengan sebutan <i>go public</i>.
Misalnya perusahaan tersebut mengeluarkan saham baru sebanyak 50 juta lembar
saham. Saham baru tersebut dijual dengan harga Rp 800,- per lembar saham.
Penjualan saham pertama kali kepada publik disebut dengan istilah Pasar
Perdana. Dengan <i>go public</i> tersebut
maka yang semula pemegang saham PT Maju Terus hanya 5 pemegang saham, maka
pemegang saham PT Maju Terus setelah <i>go
public</i> bertambah. Tambahan pemodal baru tersebut dapat berjumlah ribuan
orang, dimana porsi pembelian masing-masing pihak tergantung berapa banyak
saham yang dibelinya di Pasar Perdana.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="font-family: "Garamond","serif";">2.2.1. Karakteristik Saham</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Seperti
diuraikan di atas, bahwa saham merupakan wujud penyertaan modal ke dalam sebuah
perusahaan. Adapun karakteristik saham sebagai bentuk penyertaan modal ke dalam
perusahaan adalah antara lain:</span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="text-align: justify;"><b><span lang="EN-US" style="font-family: "Garamond","serif";">Hak
atas keuntungan perusahaan</span></b></li>
</ol>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Pemegang
saham memiliki hak atas keuntungan yang dihasilkan perusahaan tersebut.
Pembagian keuntungan tersebut dikenal dengan istilah dividen atau pembagian
dividen. </span><span style="color: black; font-family: "Garamond","serif";">Dividen dibayarkan sepanjang perusahaan memperoleh laba.
Dengan demikian, jika perusahaan mengalami kerugian maka dividen tidak akan
dibagikan kepada para pemegang saham. Pembagian dividen harus mendapat
persetujuan para pemegang saham dalam acara Rapat Umum Pemegang Saham atau
biasa disingkat RUPS. </span><span lang="EN-US" style="font-family: "Garamond","serif";">Sebagai contoh PT ABC memutuskan untuk membagi dividen
sebesar Rp 200 untuk pemegang saham. Joni memiliki 10.000 lembar saham,
sehingga Joni mendapat dividen sebesar Rp 2 juta. Umumnya, semakin besar
keuntungan perusahaan, maka semakin besar pula dividen yang akan diterima
pemegang saham.</span></div>
<ol start="2" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="text-align: justify;"><b><span lang="EN-US" style="font-family: "Garamond","serif";">Hak
atas Harta Perusahaan</span></b></li>
</ol>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Pemegang
saham pada dasarnya adalah pemilik perusahaan, dengan demikian maka pemegang
saham memiliki hak atas harta yang dimiliki perusahaan. Jika suatu ketika
perusahaan tersebut bubar atau dilikuidasi, maka pemegang saham berhak atas
sisa kekayaan perusahaan tersebut.</span></div>
<ol start="3" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="text-align: justify;"><b><span lang="EN-US" style="font-family: "Garamond","serif";">Hak
Suara dalam Rapat Umum Pemegang Saham</span></b><span lang="EN-US" style="font-family: "Garamond","serif";"></span></li>
</ol>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Setiap
pemegang saham mempunyai hak suara dalam Rapat Umum Pemegang Saham. Setiap
lembar saham memiliki satu hak suara (<i>one
share one vote</i>) dalam sebuah voting di dalam RUPS. Dengan demikian, setiap
pemegang saham dapat menyatakan suaranya (setuju atau tidak) atas sebuah agenda
dalam rapat pemegang saham. Tentu saja semakin banyak porsi saham yang dimiliki
maka semakin besar peluang pemegang saham dalam sebuah voting untuk suatu
agenda rapat, misalnya agenda untuk menyetujui pembagian keuntungan perusahaan,
penunjukan direktur baru, dan berbagai keputusan perusahaan lainnya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="font-family: "Garamond","serif";">2.2.2. Keuntungan dan Kerugian Saham</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Pemegang saham
memiliki beberapa keuntungan dengan memiliki atau membeli saham, yaitu:</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Dividen</span></b><span style="color: black; font-family: "Garamond","serif";">. Dividen merupakan pembagian keuntungan yang diberikan
perusahaan penerbit saham tersebut atas keuntungan yang dihasilkan perusahaan.
Dividen diberikan setelah mendapat persetujuan dari pemegang saham dalam RUPS.
Jika seorang investor ingin mendapatkan dividen, maka investor tersebut harus
memegang saham tersebut dalam kurun waktu yang relatif lama, yaitu hingga
kepemilikan saham tersebut berada dalam periode dimana diakui sebagai pemegang
saham yang berhak mendapatkan dividen. Misalnya, dividen akan dibagikan 3 bulan
lagi, maka jika pemegang saham tersebut ingin mendapatkan pembagian dividen
tersebut, maka ia mesti memegang saham tersebut hingga tiga bulan mendatang.
Dividen merupakan salah satu daya tarik bagi pemegang saham dengan orientasi
jangka panjang, seperti misalnya investor institusi, dana pensiun dan
lain-lain.</span></div>
<div class="MsoBodyTextIndent" style="margin-left: 36pt; text-align: justify;">
<span style="font-family: "Garamond","serif";">Dividen yang dibagikan perusahaan dapat
berupa dividen tunai yang berarti setiap pemegang saham diberikan dividen
berupa uang tunai dalam jumlah rupiah tertentu, misalnya Rp 300 per lembar
saham. Namun demikian dividen dapat pula berupa dividen saham yang berarti
kepada setiap pemegang saham diberikan dividen sejumlah saham, misalnya setiap
pemegang 1 lembar akan diberi dividen sebanyak 2 lembar saham. Johan memiliki
sebanyak 1.000 lembar saham sehingga dengan pembagian dividen saham tersebut
jumlah saham yang dimiliki Joni bertambah menjadi 3.000 lembar saham.</span></div>
<div class="MsoNormal" style="margin-left: 35.7pt; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Garamond","serif";"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><b><i><span style="color: black; font-family: "Garamond","serif";">Capital</span></i></b><b><i><span style="color: black; font-family: "Garamond","serif";"> Gain</span></i></b><span style="color: black; font-family: "Garamond","serif";">. Keuntungan lain yang akan didapatkan pemegang saham adalah </span><span style="font-family: "Garamond","serif";">Capital Gain yaitu merupakan selisih
antara harga beli dan harga jual. Capital gain terbentuk dengan adanya
aktivitas perdagangan saham di pasar sekunder. Misalnya seorang investor
membeli saham Bank BRI dengan harga per saham Rp 900, kemudian beberapa waktu
kemudian investor tersebut menjual sahamnya dengan harga Rp 1.200 yang berarti
investor tersebut mendapatkan <i>capital
gain</i> sebesar Rp 300 untuk setiap saham yang dijualnya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Di satu sisi, saham dapat memberikan keuntungan kepada para
pemegangnya, namun saham juga mengandung beberapa risiko, antara lain:</span></div>
<div class="MsoNormal" style="margin-left: 53.85pt; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Garamond","serif";"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Tidak Mendapat Dividen</span></b><span style="color: black; font-family: "Garamond","serif";">. </span><span style="font-family: "Garamond","serif";">Perusahaan akan membagikan dividen jika
perusahaan menghasilkan keuntungan. Dengan demikian perusahaan tidak dapat
membagikan dividen jika perusahaan tersebut mengalami kerugian. Dengan demikian
peluang keuntungan investor untuk mendapatkan dividen ditentukan oleh kinerja
atau prestasi perusahaan tersebut.</span></div>
<div class="MsoNormal" style="margin-left: 53.85pt; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Garamond","serif";"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><b><i><span style="color: black; font-family: "Garamond","serif";">Capital Loss</span></i></b><span style="color: black; font-family: "Garamond","serif";">. </span><span style="font-family: "Garamond","serif";">Dalam aktivitas perdagangan saham, tidak
selalu investor mendapatkan <i>capital gain</i>
atau keuntungan atas saham yang dijualnya. Ada kalanya investor harus menjual
saham dengan harga jual lebih rendah dari harga beli. Dengan demikian, seorang
investor mengalami <i>capital loss</i>.
Misalnya seorang investor memiliki Bank ABC dengan harga beli Rp 3.000 namun
beberapa waktu kemudian dijual dengan harga per saham Rp 2.400,- yang berarti
investor tersebut mengalami <i>capital loss</i>
Rp 1.000 untuk setiap saham yang dijual.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoBodyTextIndent" style="margin-left: 0cm; text-align: justify;">
<span style="font-family: "Garamond","serif";">Disamping 2 risiko utama diatas,
pemegang saham juga masih dihadapkan dengan kemungkinan risiko lainnya yaitu:</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Garamond","serif";"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><b><span style="font-family: "Garamond","serif";">Perusahaan bangkrut atau dilikuidasi.</span></b><span style="font-family: "Garamond","serif";"> Jika suatu perusahaan bangkrut, maka
tentu saja akan berdampak secara langsung kepada saham perusahaan tersebut.
Perusahaan yang bangkrut atau dibubarkan akan dikeluarkan dari Bursa Efek.
Artinya saham perusahaan tersebut tidak lagi tercatat di Bursa tersebut
sehingga akan menyulitkan investor untuk menjual saham tersebut. Kalaupun ada
pihak yang bersedia membeli saham tersebut, namun tentu saja dengan harga yang
relatif rendah.</span></div>
<div class="MsoBodyTextIndent" style="margin-left: 0cm; text-align: justify;">
<span style="font-family: "Garamond","serif";">Dalam kondisi perusahaan dilikuidasi
atau perusahaan dibubarkan, maka pemegang saham akan menempati posisi lebih
rendah dibanding kreditur atau pemegang obligasi, artinya setelah semua aset
perusahaan tersebut dijual, terlebih dahulu dibagikan kepada para kreditur
seperti bank serta pemegang obligasi, dan jika masih terdapat sisa, baru
dibagikan kepada para pemegang saham. Risiko yang satu ini relatif jarang
terjadi, namun demikian pemegang saham tetap perlu waspada dengan jalan
mengawasi perkembangan perusahaan sehingga investor dapat menjual sahamnya
terlebih dahulu ketika mengetahui perkembangan perusahaan yang semakin kurang
berprestasi.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-family: "Garamond","serif";">2.2.3. Jenis-jenis Saham</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Garamond","serif";">Saham
dapat diklasifikasikan menjadi:</span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Garamond","serif";">Saham
Biasa</span></li>
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Garamond","serif";">Saham
Preferen</span></li>
</ol>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Garamond","serif";">Antara
saham biasa dan saham preferen terdapat beberapa perbedaan, antara lain:</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Garamond","serif";">Saham
preferen memberikan pembayaran yang tetap kepada investor, sementara
dividen yang didapat pemegang saham biasa tergantung kinerja perusahaan
sehingga pemegang saham biasa dapat menerima dividen dan dapat pula tidak
menerima dividen.</span></li>
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Garamond","serif";">Dalam
hal perusahaan di likuidasi atau dibubarkan, pemegang saham preferen
memiliki tingkat klaim yang lebih tinggi atas aset perusahaan dibanding
saham biasa.</span></li>
</ol>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Garamond","serif";">Yang
perlu diingat adalah bahwa jika pelaku dipasar modal berbincang-bincang tentang
saham, tentu yang dimaksud adalah saham biasa. Dengan demikian, pembahasan
dalam buku ini mengacu kepada saham biasa yang selanjutnya akan disebut saham.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span style="font-family: "Garamond","serif";">2.3.
Mengenal Obligasi</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Obligasi adalah surat berharga yang menunjukkan bahwa penerbit
obligasi meminjam sejumlah dana kepada masyarakat dan memiliki kewajiban untuk
membayar bunga secara berkala, dan kewajiban melunasi pokok utang pada waktu
yang telah ditentukan kepada pihak pembeli obligasi tersebut.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span style="font-family: "Garamond","serif";">2.3.1.
Karakteristik Obligasi</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Obligasi sering pula disebut sebagai surat utang yang berarti
perusahaan yang mengeluarkan obligasi tersebut berutang kepada masyarakat untuk
tujuan tertentu misalnya menambah modal perusahaan, membangun pabrik baru dan
sebagainya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Garamond","serif";">Sebagai
surat utang, obligasi memiliki beberapa karakteristik, yaitu sebagai berikut:</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Memiliki Masa Jatuh Tempo</span></b><span style="color: black; font-family: "Garamond","serif";">. Masa berlaku suatu obligasi sudah
ditentukan secara pasti pada saat obligasi tersebut diterbitkan, misalnya 5
tahun, 7 tahun dan seterusnya. Artinya, jika telah melampaui masa jatuh tempo,
maka obligasi tersebut otomatis tidak berlaku lagi.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Nilai Pokok Utang</span></b><span style="color: black; font-family: "Garamond","serif";">. Besarnya nilai obligasi yang dikeluarkan
sebuah perusahaan telah ditetapkan sejak awal obligasi tersebut diterbitkan,
misalnya PT ABC menerbitkan obligasi sebesar Rp 100 Milyar. Umumnya, obligasi
memiliki pecahan sebear Rp 50 juta. Berarti jika jumlah obligasi yang
diterbtikan adalah sebanyak 2.000 obligasi. Pecahan obligasi disekenal dengan
istilah denominasi. Jika seseorang membeli sebanyak 2 obligasi, maka uang yang
dia keluarkan adalah sebesar 2 obligasi x 50 juta atau setara dengan Rp 100
juta. Nilai pokok utang yang sebesar Rp 100 Milyar tersebut wajib dikembalikan
perusahaan ketika obligasi tersebut jatuh tempo, misalnya 5 tahun.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Kupon Obligasi</span></b><span style="color: black; font-family: "Garamond","serif";">. Pendapatan utama pemegang obligasi adalah
berupa bunga yang dibayar perusahaan kepada pemegang obligasi pada waktu-waktu
yang telah ditentukan misalnya dibayar setiap 3 bulan, atau setiap 6 bulan
sekali. Di obligasi, istilah bunga umumnya disebut kupon. Kupon merupakan daya
tarik utama bagi para investor untuk membeli obligasi karena kupon tersebut
merupakan pendapatan pasti yang diterima pemegang obligasi selama masa
belakunya obligasi tersebut. Di Indonesia, umumnya kupon obligasi dibagikan
setiap 3 bulan atau secara kuartalan. Besarnya kupon yang dibayar perusahaan penerbit
obligasi, dapat berupa: </span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>(1)<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="color: black; font-family: "Garamond","serif";">kupon dengan tingkat
bunga tetap, misalnya sebesar 17% setiap tahun.</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>(2)<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="color: black; font-family: "Garamond","serif";">kupon dengan tingkat
bunga mengambang. Artinya tingkat bunga yang diberikan tidak tetap atau
tergantung tingkat suku bunga yang sedang berlaku. Biasanya yang dijadikan
patokan adalah tingkat bunga SBI (sertifikat Bank Indonesia). PT X menerbitkan
obligasi dengan tingkat bunga mengambang sebesar 3 persen diatas SBI. Jika
misalnya sekarang tingkat SBI sebesar 10% maka tingkat bunga atas kupon adalah
menjadi sebesar 13%. Jadi, besarnya kupon yang diterima pemegang obligasi
tergantung kepada tingkat bunga SBI yang berlaku saat itu.</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>(3)<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span style="color: black; font-family: "Garamond","serif";">Kupon dengan tingkat
bunga kombinasi atau gabungan antara tetap dan mengambang. Misalnya PT ABC
menerbitkan obligasi dengan masa 5 tahun dengan ketentuan kupon 2 tahun diawal
dengan tingkat bunga tetap, dan 3 tahun selanjutnya dengan tingkat bunga
mengambang. Dengan demikian, pada 2 tahun pertama investor akan menerima
penghasilan secara tetap, sementara 3 tahun terakhir pendapatan bunga
ditentukan besarnya tingkat suku bunga SBI.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Peringkat Obligasi</span></b><span style="color: black; font-family: "Garamond","serif";">. Seperti yang telah dijelaskan sebelumnya
bahwa dalam dunia investasi selalu terdapat kemungkinan harapan investor tidak
sesuai dengan kenyataan atau selalu terdapat risiko. Risiko dalam berinvestasi
di obligasi adalah risiko perusahaan penerbit obligasi tidak mampu memenuhi
janji yang telah ditentukan, yaitu risiko perusahaan tidak mampu membayar kupon
maupun tidak mampu mengembalikan pokok obligasi. Agar investor memiliki
gambaran tingkat risiko ketidakmampuan perusahaan dalam membayar, maka didalam
dunia surat utang atau obligasi dikenal suatu tingkat yang menggambarkan
kemampuan bayar perusahaan penerbit obligasi. Tingkat kemampuan membayar
kewajiban tersebut dikenal dengan istilah Peringkat Obligasi. Peringkat
obligasi dikeluarkan oleh lembaga yang secara khusus bertugas memberikan
peringkat atas semua obligasi yang diterbitkan perusahaan. Semua obligasi yang
diterbitkan wajib diberi peringkat sedemikian agar dengan adanya peringkat tersebut
maka investor dapat mengukur atau memperkirakan seberapa besar risiko yang akan
dihadapi dengan membeli obligasi tertentu.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Dapat diperjualbelikan</span></b><span style="color: black; font-family: "Garamond","serif";">. Sebagai surat berharga, obligasi dapat
diperjualbelikan seperti halnya saham. Jika suatu saat nilai obligasi
meningkat, maka pemegang obligasi dapat menjual obligasi tersebut melalui
dealer atau pialang obligasi. Pialang obligasi akan menerima <i>fee</i> atas transaksi obligasi tersebut.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span style="font-family: "Garamond","serif";">2.3.2.
Keuntungan dan Kerugian Obligasi</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Sebagai sebuah instrumen investasi, obligasi menawarkan beberapa
keuntungan menarik<span> </span>antara lain:</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Memberikan Pendapatan tetap (<i>fixed income</i>) berupa kupon</span></b><span style="color: black; font-family: "Garamond","serif";">. Hal ini merupakan ciri
utama obligasi, dimana pemegang obligasi akan mendapatkan pendapatan berupa
bunga secara rutin selama waktu berlakunya obligasi. Bunga yang ditawarkan
obligasi, umumnya lebih tinggi daripada bunga yang diberikan deposito. Misalnya
deposito memberikan bunga tahunan sebesar 12%, maka bunga yang diberikan
obligasi misalnya 17,5% atau 20%. Sebagai tambahan, pembayaran bunga obligasi
harus didahulukan sebelum perusahaan membayar dividen kepada pemegang saham.
Disamping itu, dalam posisi perusahaan penerbit mengalami likuidasi atau bubar,
maka pemegang obligasi memiliki hak yang lebih tinggi atas kekayaan perusahaan
dibanding dengan pemegang saham.</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Seperti yang telah diuraikan
sebelumnya kupon yang diterima investor dapat berupa: (1) kupon dengan tingkat
bunga tetap, (2) kupon dengan tingkat bunga mengambang, dan (3) kupon dengan
tingkat bunga kombinasi.</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">PT ABC menerbitkan obligasi
dengan tingkat bunga tetap sebesar 20% selama 5 tahun. Investor A membeli
sebanyak 3 obligasi. Dengan kondisi tersebut, maka Investor A tersebut akan
memperoleh penghasilan sebesar 3 x (20% x 50 juta) yaitu Rp 30 juta setiap
tahun atau penghasilan sebesar Rp 7,5 juta setiap tiga bulan (ingat...di
Indonesia umumnya perusahaan membagikan kupon setiap 3 bulanan).</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Keuntungan atas penjualan obligasi (<i>capital gain</i>)</span></b><span style="color: black; font-family: "Garamond","serif";">. Disamping penghasilan
kupon, pemegang obligasi dapat memperjualbelikan obligasi yang dimilikinya.
Jika ia menjual lebih tinggi dibanding dengan harga belinya maka tentu saja
pemegang obligasi tersebut mendapatkan selisih yang disebut dengan <i>capital gain</i>. Jual beli obligasi dapat
dilakukan di pasar sekunder melalui para <i>dealer</i>
atau pialang obligasi. Jual beli obligasi berbeda dengan jual beli saham. Jika
jual beli saham dinyatakan dengan nilai rupiah misalnya saham A dijual seharga
Rp 3.000 per saham, maka jual beli obligasi dinyatakan dalam bentuk prosentase
atas harga pokok obligasi. Dengan demikian dikenal 3 jenis tingkat penjualan
obligasi yaitu (1) obligasi dijual lebih tinggi dari nilai pokok obligasi
(dijual dengan <i>premium</i>), (2) obligasi
dijual sama dengan harga pokok obligasi (dijual <i>at par</i>), (3) obligasi dijual lebih rendah dari nilai pokok obligasi
(dijual dengan <i>discount</i>).<span> </span>Sebagai contoh PT ABC menawarkan obligasi
yang dijual dengan diskon 2,5% yang berarti obligasi tersebut dijual sebesar
97,5% dari nilai pokok obligasi. Dari sisi perusahaan, perusahaan tersebut
hanya memperoleh 97,5% dari pokok obligasi yang diterbitkan, misalnya jika
perusahaan tersebut menerbitkan obligasi sebesar Rp 100 milyar maka jumlah uang
yang diperleh perusahaan hanya sebesar Rp 97,5 milyar. Dari sisi investor,
karena obligasi tersebut dijual dengan diskon maka investor membayar lebih
murah. Misalnya investor A membeli sebanyak 4 obligasi, maka dia cukup membayar
( 4 x 50 juta x 97,5%) yaitu sebesar Rp 195 juta. 1 bulan kemudian nilai pasar
obligasi tersebut meningkat, dan investor tersebut menjual obligasi tersebut
dengan harga premium yaitu 12% diatas nilai pokok obligasi. Jadi obligasi
tersebut dijual menjadi ( 4 x 50 juta x 112%) Rp 224 juta. Dengan demikian
dalam waktu satu bulan investor obligasi tersebut mendapat keuntungan sebesar
Rp 29 juta (224 juta – 195 juta). Tentu saja karena obligasi tersebut sudah
berpindah tangan, maka hak atas kupon obligasi tersebut telah beralih kepada
pemegang obligasi yang baru.<span> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Meskipun termasuk surat berharga dengan tingkat risiko yang
relatif rendah, namun obligasi tetap mengandung beberapa risiko, antara lain:</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Risiko perusahaan tidak mampu membayar kupon
obligasi maupun risiko perusahaan tidak mampu mengembalikan pokok obligasi</span></b><span style="color: black; font-family: "Garamond","serif";">. Ketidakmampuan perusahaan
dalam membayar kewajiban dikenal dengan istilah <i>default</i>. Walaupun jarang terjadi, namun dapat saja suatu ketika
penerbit obligasi tidak mampu membayar baik bunga maupun pokok obligasi. Jika
penerbit obligasi tidak mampu membayar bunga, maka biasanya pembayaran bunga
ditangguhkan atau diundur sesuai kesepakatan dengan para pemegang obligasi.</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Risiko Tingkat Suku Bunga (<i>interest rate risk</i>)</span></b><span style="color: black; font-family: "Garamond","serif";">. Pergerakan harga obligasi sangat ditentukan pergerakan tingkat
suku bunga. Pergerakan harga obligasi berbanding terbalik dengan tingkat suku
bunga; artinya jika suku bunga naik maka harga obligasi akan turun, sebaliknya
jika suku bunga turun maka harga obligasi akan naik. Investor obligasi harus
jeli memperkirakan tingkat suku bunga sedemikian sehingga ia dapat
memperkirakan apakah terus memegang suatu obligasi, membeli obligasi baru atau
menjual obligasi yang dipegang saat ini. Perdagangan obligasi sangat
dipengaruhi tingkat suku bunga. Jika tingkat suku bunga mengalami kenaikan,
maka nilai obligasi menjadi turun, yang berarti obligasi akan dijual dengan
diskon atau dijual lebih murah.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span style="font-family: "Garamond","serif";">2.3.3.
Jenis-jenis Obligasi</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Obligasi dapat dikategorikan menjadi:</span></div>
<div class="MsoNormal" style="margin-left: 108pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="color: black; font-family: "Garamond","serif";">Obligasi
Perusahaan</span></div>
<div class="MsoNormal" style="margin-left: 108pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span style="color: black; font-family: "Garamond","serif";">Obligasi
Pemerintah</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Garamond","serif";">Sebagai
catatan, umumnya obligasi yang dibicarakan dan diperdagangakan adalah obligasi
yang diterbitkan perusahaan. Oleh sebab itu, pembahasan dalam buku ini mengacu
kepada obligasi perusahaan yang selanjutnya akan disebut obligasi.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span style="font-family: "Garamond","serif";">2.4.
Mengenal Reksa Dana</span></b></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Reksa dana merupakan salah satu
alternatif investasi bagi masyarakat investor, khususnya investor kecil dan
investor yang tidak memiliki banyak waktu dan keahlian untuk menghitung risiko
atas investasi mereka.</span></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Reksa Dana dirancang sebagai sarana
untuk menghimpun dana dari masyarakat yang memiliki modal, mempunyai keinginan
untuk melakukan investasi, namun hanya memiliki waktu dan pengetahuan yang
terbatas.</span></div>
<div class="MsoBodyText" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoBodyText2">
<span>Dilihat dari asal
kata-nya, Reksa Dana berasal dari kosa kata ‘reksa’ yang berarti ‘jaga’ atau
‘pelihara’ dan kata ‘dana’ yang berarti (kumpulan) uang, sehingga reksa dana
dapat diartikan sebagai ‘kumpulan uang yang dipelihara (bersama untuk suatu kepentingan)’.</span></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Umumnya, Reksa Dana diartikan sebagai
Wadah yang dipergunakan untuk menghimpun dana dari masyarakat investor untuk
selanjutnya di investasikan dalam portofolio Efek oleh Manajer Investasi.</span></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Mengacu kepada Undang-Undang Pasar Modal
No. 8 Tahun 1995, pasal 1 ayat (27)<span>
</span>didefinisikan bahwa Reksa Dana adalah wadah yang dipergunakan untuk
menghimpun dana dari masyarakat investor untuk selanjutnya diinvestasikan dalam
portofolio efek oleh manajer investasi.</span></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Ada tiga hal yang terkait dari definisi
tersebut yaitu, Pertama, adanya dana dari masyarakat investor. Kedua, dana
tersebut diinvestasikan dalam portofolio efek, dan Ketiga, dana tersebut
dikelola oleh manajer investasi.</span></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Dengan demikian, dana yang ada dalam
Reksa Dana merupakan dana bersama para investor, sedangkan manajer investasi
adalah pihak yang dipercaya untuk mengelola dana tersebut.</span></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoBodyText" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Garamond","serif";">Jika seseorang melakukan
pembelian saham, maka ia dapat menentukan pilihan atas saham mana saja yang
akan dibeli, demikian pula ketika akan menjual ia dapat menentukan menjual yang
mana saja sepanjang ia mau. Investasi seperti demikian dapat dikategorikan
sebagai bentuk investasi langsung.</span></div>
<div class="MsoBodyText" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoBodyText" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Garamond","serif";">Reksa Dana dikatakan
sebagai bentuk investasi tidak langsung, karena investor tidak dapat menentukan
saham mana saja yang dipilih untuk dibeli atau sebaliknya untuk dijual. Dalam
Reksa Dana, para investor menyerahkan hak tersebut kepada Manajer Investasi
sebagai pihak yang mengelola Reksa Dana tersebut.</span></div>
<div class="MsoBodyText" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span style="font-family: "Garamond","serif";">2.4.1.
Manfaat Reksa Dana</span></b></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Manfaat yang diperoleh investor jika
melakukan investasi dalam Reksa Dana, antara lain:</span></div>
<div class="MsoBodyText2">
<i><span lang="EN-GB">Pertama</span></i><span lang="EN-GB">, investor walaupun tidak memiliki dana yang cukup besar dapat
melakukan diversifikasi investasi dalam Efek, sehingga dapat memperkecil
risiko. Sebagai contoh, seorang investor dengan dana terbatas dapat memiliki
portfolio obligasi, yang tidak mungkin dilakukan jika tidak tidak memiliki dana
besar. Dengan Reksa Dana, maka akan terkumpul dana dalam jumlah yang besar
sehingga akan memudahkan diversifikasi baik untuk instrumen di pasar modal
maupun pasar uang, artinya investasi dilakukan pada berbagai jenis instrumen
seperti deposito, saham, obligasi.</span></div>
<div class="MsoBodyText2">
<i><span lang="EN-GB">Kedua</span></i><span lang="EN-GB">, Reksa Dana mempermudah investor untuk melakukan investasi di pasar
modal. Menentukan saham-saham yang baik untuk dibeli bukanlah pekerjaan yang
mudah, namun memerlukan pengetahuan dan keahlian tersendiri, dimana tidak semua
investor memiliki pengetahuan tersebut.</span></div>
<div class="MsoBodyText2">
<i><span lang="EN-GB">Ketiga</span></i><span lang="EN-GB">, Efisiensi waktu. Dengan melakukan investasi pada Reksa Dana dimana
dana tersebut dikelola oleh manajer investasi profesional, maka investor tidak
perlu repot-repot untuk memantau kinerja investasinya karena hal tersebut telah
dialihkan kepada manajer investasi tersebut.</span></div>
<div class="MsoBodyText2" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span style="font-family: "Garamond","serif";">2.4.2.
Risiko Reksa Dana</span></b></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Seperti halnya wahana investasi lainnya,
disamping mendatangkan berbagai peluang keuntungan, Reksa Dana pun mengandung
berbagai peluang risiko, antara lain:</span></div>
<div class="MsoBodyText2" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="EN-GB" style="font-family: Wingdings;"><span>§<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-GB">Risko
Berkurangnya Nilai Unit Penyertaan.</span></div>
<div class="MsoBodyText2" style="margin-left: 54pt;">
<span lang="EN-GB">Risiko ini
dipengaruhi oleh turunnya harga dari Efek (saham, obligasi, dan surat berharga
lainnya) yang masuk dalam portfolio Reksa Dana tersebut.</span></div>
<div class="MsoBodyText2" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="EN-GB" style="font-family: Wingdings;"><span>§<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-GB">Risiko Likuiditas</span></div>
<div class="MsoBodyText2" style="margin-left: 54pt;">
<span lang="EN-GB">Risiko ini
menyangkut kesulitan yang dihadapi oleh Manajer Investasi jika sebagian besar
pemegang unit melakukan penjualan kembali (<i>redemption</i>)
atas unit-unit yang dipegangnya. Manajer Investasi kesulitan dalam menyediakan
uang tunai atas <i>redemption</i> tersebut.</span></div>
<div class="MsoBodyText2" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="EN-GB" style="font-family: Wingdings;"><span>§<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-GB">Risiko
Wanprestasi</span></div>
<div class="MsoBodyText2" style="margin-left: 54pt;">
<span lang="EN-GB">Risiko ini
merupakan risiko terburuk, dimana risiko ini dapat timbul ketika perusahaan
asuransi yang mengasuransikan kekayaan Reksa Dana tidak segera membayar ganti
rugi atau membayar lebih rendah dari nilai pertanggungan saat terjadi hal-hal
yang tidak diinginkan, seperti wanprestasi dari pihak-pihak yang terkait dengan
Reksa Dana, pialang, bank kustodian, agen pembayaran, atau bencana alam, yang
dapat menyebabkan penurunan NAB (Nilai Aktiva Bersih) Reksa Dana.</span></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoBodyText2" style="margin-bottom: 4pt;">
<b><span lang="EN-GB">2.4.3. Pengertian Portofolio</span></b></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Dalam dunia investasi khususnya di pasar
modal, istilah portfolio sering disebut para pelaku pasar. Portfolio dapat
diartikan sebagai sekumpulan surat berharga yang dimiliki atau dibeli investor
baik perorangan atau institusi. Jika seseorang memiliki beberapa saham dari
industri yang berbeda, maka investor tersebut dikatakan memiliki portfolio
investasi karena saham yang dibelinya tidak berasal dari industri yang sama.
Seseorang juga dapat dikatakan memeliki portfolio investasi jika surat berharga
yang dimilikinya tidak hanya saham, namun juga berupa obligasi dan surat
berharga lainnya.</span></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Umumnya tujuan adanya portfolio atau
penyebaran investasi ke dalam beberapa obyek investasi bertujuan untuk
mengurangi risiko. Misalnya, jika investasi disebar ke beberapa obyek
investasi, maka ketika salah satu dari obyek investasi tersebut mengalami
penurunan, maka risiko atau kerugian tersebut dapat ditutup oleh kenaikan harga
surat berharga yang lain.</span></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Dilihat dari portfolio investasinya atau kemana kumpulan dana
diinvestasikan, Reksa Dana dapat dibedakan menjadi:</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Reksa Dana Pasar Uang</span></b><span style="color: black; font-family: "Garamond","serif";"> (<i>Moner Market Funds</i>). Reksa Dana jenis ini hanya melakukan investasi
pada Efek bersifat Utang dengan jatuh tempo kurang dari 1 (satu) tahun.
Tujuannya adalah untuk menjaga likuiditas dan pemeliharaan modal.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Reksa Dana Pendapatan Tetap</span></b><span style="color: black; font-family: "Garamond","serif";"> (<i>Fixed Income Funds</i>). Reksa Dana jenis ini melakukan investasi
sekurang-kurangnya 80% dari aktivanya dalam bentuk Efek bersifat Utang. Reksa
Dana ini memiliki risiko yang relatif lebih besar dari Reksa Dana Pasar Uang.
Tujuannya adalah untuk menghasilkan tingkat pengembalian yang stabil.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Reksa Dana Saham</span></b><span style="color: black; font-family: "Garamond","serif";"> (<i>Equity Funds</i>). Reksa dana yang melakukan investasi
sekurang-kurangnya 80% dari aktivanya dalam bentuk Efek bersifat Ekuitas.
Karena investasinya dilakukan pada saham, maka risikonya lebih tinggi dari dua
jenis Reksa Dana sebelumnya namun menghasilkan tingkat pengembalian yang
tinggi.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";"><span>4.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Reksa Dana Campuran</span></b><span style="color: black; font-family: "Garamond","serif";"> (<i>Discretionary Funds</i>). Reksa Dana jenis ini melakukan investasi
dalam Efek bersifat Ekuitas dan Efek bersifat Utang.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoBodyText2" style="margin-bottom: 4pt;">
<b><span lang="EN-GB">2.4.4. Pengelola Reksa Dana</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Pengelolaan Reksa Dana dilakukan oleh perusahaan yang telah
mendapatkan izin dari Bapepam sebagai Manajer Investasi. Perusahaan pengelola
Reksa Dana dapat berupa (1) Perusahaan Efek, dimana umumnya membentuk divisi
atau PT tersendiri yang khusus menangani Reksa Dana, misalnya Danareksa
Investment Management atau Trimegah Investment Management (2) Perusahaan yang
secara khusus bergerak sebagai perusahaan investasi atau <i>investment management company</i>.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Selain perusahaan <i>investment
management</i> yang bergerak sebagai pengelola dana, maka pihak lain yang
terlibat dalam pengelolaan suatu Reksa Dana adalah Bank Kustodian. Bank
Kustodian mempunyai wewenang dan tanggung jawab dalam hal menyimpan, menjaga,
dan mengadministrasikan kekayaan, baik dalam pencatatan serta
pembayaran/penjualan kembali suatu Reksa Dana berdasarkan kontrak yang dibuat
dengan Manajer Investasi.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Dalam UU PM disebutkan bahwa kekayaan Reksa Dana wajib disimpan
pada Bank Kustodian sehingga pihak Manajer Investasi tidak memegang langsung
kekayaan tersebut. Hal lain yang juga penting diketahui, bahwa Bank Kustodian
dilarang terafiliasi dengan Manajer Investasi dengan tujuan untuk menghindari
adanya benturan kepentingan dalam pengelolaan kekayaan Reksa Dana. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: black; font-family: "Garamond","serif";">2.4.5.
Pengertian NAB dan Cara Perhitungan</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Nilai aktiva bersih (NAB) atau net asset value (NAV) merupakan
alat ukur kinerja Reksa Dana. Nilai aktiva bersih berasal dari nilai portofolio
reksadana yang bersangkutan. Seperti kita ketahui bahwa aktiva atau kekayaan
Reksa Dana dapat berupa kas, deposito, SBPU, SBI, surat berharga komersial,
saham, obligasi, right dan Efek lainnya. Sementara pada kewajiban Reksa Dana
dapat berupa fee manajer investasi yang belum dibayar, fee bank kustodian yang
belum dibayar, pajak-pajak yang belum dibayar, fee broker yang belum
dibayar<span> </span>serta pembelian Efek yang belum
dilunasi.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Nilai aktiva bersih (NAB) merupakan jumlah aktiva setelah
dikurangi kewajiban-kewajiban yang ada. Sedangkan NAB per Unit Penyertaan
merupakan jumlah NAB dibagi dengan jumlah nilai Unit Penyertaan yang beredar (<i>outstanding</i>).</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Dari penjelasan diatas, dapat dimengerti jika nilai NAB akan
mengalami kenaikan atau penurunan, karena nilai NAB tersebut sangat tergantung
akan kinerja aset yang merupakan portfolio Reksa Dana tersebut. Kalau harga
pasar aset-aset suatu Reksa Dana mengalami kenaikan maka NAB-nya tentu akan
mengalami kenaikan, demikian juga sebaliknya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Setiap sore, manajer investasi akan menilai harga pasar wajar
seluruh aset reksadana. Dalam nilai pasar wajar tersebut termasuk semua
keuntungan atau kerugian, baik yang telah direalisasikan maupun yang belum.
(Kalau harga saham dalam portofolio naik, nilai portofolio akan naik pula,
walaupun sahamnya sendiri tidak dijual). </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">NAB per saham/unit dihitung setiap hari oleh Bank Kustodian
setelah mendapat data dari Manajer Investasi dan nilai tersebutlah yang
kemudian setiap hari dapat dilihat keesokan harianya di media massa.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 4pt 18pt; text-indent: -18pt;">
<b><span>2.5.</span></b><span dir="LTR"></span><b>
Perbandingan Saham, Obligasi, dan Reksa Dana</b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Dari berbagai penjelasan dan paparan seputar 3 jenis surat
berharga diatas, maka dapat disimpulkan melalui tabel berikut:</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;">
<tbody>
<tr>
<td style="background: none repeat scroll 0% 0% rgb(224, 224, 224); border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b><span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Karakteristik/Instrumen</span></b></div>
</td>
<td style="background: none repeat scroll 0% 0% rgb(224, 224, 224); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b><span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Saham</span></b></div>
</td>
<td style="background: none repeat scroll 0% 0% rgb(224, 224, 224); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b><span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Obligasi</span></b></div>
</td>
<td style="background: none repeat scroll 0% 0% rgb(224, 224, 224); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142">
<div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b><span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Reksa Dana</span></b></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Sifat</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Penyertaan
Modal</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Utang</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Pengelolaan
Modal Bersama</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Penerbit</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Perusahaan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Perusahaan,
Pemerintah</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Perusahaan
Efek</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Keuntungan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Dividen,
Capital Gain</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Kupon,
Capital Gain</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Modal
kecil, dikelola manajer investasi</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Risiko</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Tidak
Mendapat Dividen, Capital Loss, Likuidasi</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Gagal
bayar atas kupon atau pokok, capital loss</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Penurunan
NAB, risiko likuiditas</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Jenis</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Saham
Biasa, Saham Preferen</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Obligasi
Korporasi, Obligasi Pemerintah</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Reksa
Dana Pendapatan Tetap, Reksa Dana Saham, Reksa Dana Pasar Uang, Reksa Dana
Campuran</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Mekanisme
Perdagangan di Pasar Sekunder</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Diperdagangkan
di Bursa Efek</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Diperdagangkan
di Luar Bursa (over the counter)</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142">
<div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Pemegang
Reksa dana menjual kembali ke Penerbit Reksa Dana (redemption)</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com0tag:blogger.com,1999:blog-9017166534190813425.post-71808052561276211732012-04-11T18:35:00.000-07:002012-04-11T18:35:49.774-07:00Prota Ekonomi<m:smallfrac m:val="off">
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<table align="left" cellpadding="0" cellspacing="0">
<tbody>
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<b>PROGRAM TAHUNAN ( PROTA )</b></div>
<div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b>EKONOMI </b><b><span lang="EN-US"></span></b></div>
<div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Satuan Pendidikan :
</span><span style="color: black;">SMA/ MA</span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Mata Pelajaran :
</span></b><b><span lang="FI">Ekonomi .</span></b><b><span lang="SV" style="color: black;"></span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Kelas / Semester :
X/1</span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Tahun Pelajaran :
</span><span style="color: black;">2011/2012</span></b></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 622px;">
<thead>
<tr style="height: 17.3pt; page-break-inside: avoid;">
<td rowspan="2" style="border: 1pt solid windowtext; height: 17.3pt; padding: 0cm 5.4pt; width: 103.7pt;" width="138"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Standar Kompetensi</span></b></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 17.3pt; padding: 0cm 5.4pt; width: 199.55pt;" width="266"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center; text-indent: 3.8pt;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Kompetensi
Dasar</span></b></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 17.3pt; padding: 0cm 5.4pt; width: 99.15pt;" width="132"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 6pt; text-align: center; text-indent: 3.8pt;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Waktu </span></b></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 17.3pt; padding: 0cm 5.4pt; width: 63.8pt;" width="85"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 6pt; text-align: center; text-indent: 3.8pt;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Ket</span></b></div>
</td>
<td height="23" style="border: medium none; height: 17.3pt;" width="0"><br /></td>
</tr>
<tr style="height: 19.85pt; page-break-inside: avoid;">
<span style="font-family: "Times New Roman","serif"; font-size: 11pt;"><b>
</b></span><td height="26" style="border: medium none; height: 19.85pt;" width="0"><br /></td>
</tr>
</thead>
<tbody>
<tr style="height: 14pt;">
<td rowspan="5" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 14pt; padding: 0cm 5.4pt; width: 103.7pt;" valign="top" width="138"><div style="margin: 3pt 0cm 3pt 11.1pt; text-indent: -11.1pt;">
<span lang="PT-BR" style="font-size: 11pt;">1. Memahami permasalahan ekonomi dalam kaitannya
dengan kebutuhan manusia, kelangkaan, dan sistem ekonomi.</span><i><span lang="EN-US" style="font-size: 11pt;"></span></i></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 199.55pt;" valign="top" width="266"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span style="font-size: 11pt;">1.1<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="font-size: 11pt;">Mengidentifikasi kebutuhan manusia</span><span style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 99.15pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt; text-align: center;">
<span style="font-size: 11pt;">3</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"><div align="center" style="margin: 3pt 0cm; text-align: center;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 199.55pt;" valign="top" width="266"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="NL" style="font-size: 11pt;">1.2<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="font-size: 11pt;">Mendeskripsikan berbagai sumber ekonomi yang langka dan kebutuhan
manusia yang tidak terbatas</span><span lang="NL" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 99.15pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt; text-align: center;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"><div align="center" style="margin: 3pt 0cm; text-align: center;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 199.55pt;" valign="top" width="266"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="PT-BR" style="font-size: 11pt;">1.3<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mengidentifikasi
masalah pokok ekonomi, yaitu tentang apa, bagaimana dan untuk siapa barang
diproduksi</span><span lang="PT-BR" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 99.15pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt; text-align: center;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"><div align="center" style="margin: 3pt 0cm; text-align: center;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 199.55pt;" valign="top" width="266"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="DE" style="font-size: 11pt;">1.4<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mengidentifikasi
hilangnya kesempatan pada tenaga kerja bila melakukan produksi di bidang
lain.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 99.15pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt; text-align: center;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"><div align="center" style="margin: 3pt 0cm; text-align: center;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 199.55pt;" valign="top" width="266"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="PT-BR" style="font-size: 11pt;">1.5<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mengidentifikasi
sistem ekonomi untuk memecahkan masalah ekonomi.</span><span lang="PT-BR" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 99.15pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt; text-align: center;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"><div align="center" style="margin: 3pt 0cm; text-align: center;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td rowspan="3" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 11.05pt; padding: 0cm 5.4pt; width: 103.7pt;" valign="top" width="138"><div style="margin: 3pt 0cm 3pt 11.6pt; text-indent: -11.6pt;">
<span lang="PT-BR" style="font-size: 11pt;">2. </span><span lang="DE" style="font-size: 11pt;">Memahami konsep ekonomi dalam kaitannya dengan kegiatan
ekonomi produsen dan konsumen.</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 199.55pt;" valign="top" width="266"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="PT-BR" style="font-size: 11pt;">2.1<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mendeskripsikan
pola perilaku konsumen dan produsen dalam kegiatan ekonomi.</span><span lang="PT-BR" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 99.15pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt; text-align: center;">
<span style="font-size: 11pt;">3</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"><div align="center" style="margin: 3pt 0cm; text-align: center;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 199.55pt;" valign="top" width="266"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="DE" style="font-size: 11pt;">2.2<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="font-size: 11pt;">Mendeskripsikan <i>circular flow diagram</i></span><span lang="DE" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 99.15pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt; text-align: center;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"><div align="center" style="margin: 3pt 0cm; text-align: center;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 199.55pt;" valign="top" width="266"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="DE" style="font-size: 11pt;">2.3<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mendeskripsikan
peran konsumen dan produsen</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 99.15pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt; text-align: center;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"><div align="center" style="margin: 3pt 0cm; text-align: center;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td rowspan="5" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 11.05pt; padding: 0cm 5.4pt; width: 103.7pt;" valign="top" width="138"><div style="margin: 3pt 0cm 3pt 18.7pt; text-indent: -18.7pt;">
<span lang="PT-BR" style="font-size: 11pt;">3. </span><span lang="DE" style="font-size: 11pt;">Memahami konsep ekonomi dalam kaitannya dengan
permintaan, penawaran, harga keseimbangan, dan pasar.</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 199.55pt;" valign="top" width="266"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span style="font-size: 11pt;">3.1<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mengidentifik-asi
faktor-faktor yang mempengaruhi permintaan dan penawaran.</span><span style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 99.15pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt; text-align: center;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"><div align="center" style="margin: 3pt 0cm; text-align: center;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 199.55pt;" valign="top" width="266"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="NL" style="font-size: 11pt;">3.2<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Menjelaskan
hukum permintaan dan hukum penawaran serta asumsi yang mendasarinya.</span><span lang="NL" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 99.15pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt; text-align: center;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"><div align="center" style="margin: 3pt 0cm; text-align: center;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 199.55pt;" valign="top" width="266"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="NL" style="font-size: 11pt;">3.3<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mendeskripsikan
pengertian harga dan jumlah keseimbangan</span><span lang="NL" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 99.15pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt; text-align: center;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"><div align="center" style="margin: 3pt 0cm; text-align: center;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 199.55pt;" valign="top" width="266"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="NL" style="font-size: 11pt;">3.4<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mendeskripsikan
berbagai bentuk pasar barang</span><span lang="NL" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 99.15pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt; text-align: center;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"><div align="center" style="margin: 3pt 0cm; text-align: center;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 199.55pt;" valign="top" width="266"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="DE" style="font-size: 11pt;">3.5<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-size: 11pt;">Mendeskripsikan pasar input</span><span lang="DE" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 99.15pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt; text-align: center;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"><div align="center" style="margin: 3pt 0cm; text-align: center;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td colspan="2" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 11.05pt; padding: 0cm 5.4pt; width: 303.25pt;" valign="top" width="404"><div class="MsoNormal" style="margin: 3pt 0cm 6pt 18pt;">
<b><i><span style="font-size: 11pt;">Jumlah</span></i></b><i><span lang="SV" style="font-size: 11pt;"></span></i></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 99.15pt;" valign="top" width="132"><div align="center" style="margin: 3pt 0cm 6pt 1.35pt; text-align: center;">
<b><span style="font-size: 11pt;">28 JPL</span></b></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 63.8pt;" valign="top" width="85"><div align="center" style="margin: 3pt 0cm 6pt 1.35pt; text-align: center;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Mengetahui </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> Bawang, 17 Juli 2011</span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kepala </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Madrasah</span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
Guru Mata Pelajaran </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Ekonomi</span></div>
<div class="MsoNormal" style="margin-top: 2.25pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">AHMAD MUNIR, S.Ag.
S.Pd</span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> EVY SUPRIHATININGSIH, SE</span></div>
<div class="MsoNormal" style="margin-top: 2.25pt; text-align: justify;">
<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">NIP</span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">.
19741031 200701 1 008</span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> NIP</span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">. 19761112 200710 2 004</span></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm;">
<br /></div>
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br clear="all" style="page-break-before: always;" />
</span>
<br />
<div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="158" width="22"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><br /></td>
</tr>
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</div>
<a name='more'></a><br />
<b>PROGRAM TAHUNAN ( PROTA ) </b>
<br />
<div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b>EKONOMI </b><b><span lang="SV" style="color: black;"></span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Satuan Pendidikan :
</span><span style="color: black;">SMA/ MA</span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Mata Pelajaran :
</span></b><b><span lang="FI">Ekonomi .</span></b><b><span lang="SV" style="color: black;"></span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Kelas / Semester :
X / 2</span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Tahun Pelajaran :
20</span><span style="color: black;">11</span></b><b><span lang="SV" style="color: black;">-20</span><span style="color: black;">12</span></b></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 585px;">
<thead>
<tr style="height: 17.3pt; page-break-inside: avoid;">
<td rowspan="2" style="border: 1pt solid windowtext; height: 17.3pt; padding: 0cm 5.4pt; width: 121.7pt;" width="162"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Standar Kompetensi</span></b></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 17.3pt; padding: 0cm 5.4pt; width: 177.8pt;" width="237"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center; text-indent: 3.8pt;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Kompetensi
Dasar</span></b></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 17.3pt; padding: 0cm 5.4pt; width: 81.8pt;" width="109"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 6pt; text-align: center; text-indent: 3.8pt;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Waktu </span></b></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 17.3pt; padding: 0cm 5.4pt; width: 57.45pt;" width="77"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 6pt; text-align: center; text-indent: 3.8pt;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Ket</span></b></div>
</td>
<td height="23" style="border: medium none; height: 17.3pt;" width="0"><br /></td>
</tr>
<tr style="height: 19.85pt; page-break-inside: avoid;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 11pt;">
</span></b><td height="26" style="border: medium none; height: 19.85pt;" width="0"><br /></td>
</tr>
</thead>
<tbody>
<tr style="height: 14pt;">
<td rowspan="2" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 14pt; padding: 0cm 5.4pt; width: 121.7pt;" valign="top" width="162"><div style="margin: 3pt 0cm 3pt 11.1pt; text-indent: -11.1pt;">
<span lang="EN-US" style="font-size: 11pt;">4. </span><span lang="DE" style="font-size: 11pt;">Memahami kebijakan
pemerintah dalam bidang ekonomi</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 177.8pt;" valign="top" width="237"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="NL" style="font-size: 11pt;">4.1<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mendeskripsikan
perbedaan antara ekonomi mikro dan ekonomi makro.</span><span lang="NL" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 81.8pt;" valign="top" width="109"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">4</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 177.8pt;" valign="top" width="237"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="NL" style="font-size: 11pt;">4.2<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mendeskripsikan
masalah-masalah yang dihadapi pemerintah di bidang ekonomi</span><span lang="NL" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 81.8pt;" valign="top" width="109"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td rowspan="4" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 11.05pt; padding: 0cm 5.4pt; width: 121.7pt;" valign="top" width="162"><div style="margin: 3pt 0cm 3pt 10.2pt; text-indent: -10.2pt;">
<span lang="PT-BR" style="font-size: 11pt;">5. </span><span lang="DE" style="font-size: 11pt;">Memahami Produk Domestik Bruto (PDB), Produk Domestik
Regional Bruto (PDRB), Pendapatan Nasional Bruto (PNB), dan Pendapatan
Nasional (PN).</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 177.8pt;" valign="top" width="237"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="PT-BR" style="font-size: 11pt;">5.1<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Menjelaskan
konsep PDB, PDRB, PNB, dan PN</span><span lang="PT-BR" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 81.8pt;" valign="top" width="109"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 177.8pt;" valign="top" width="237"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="NL" style="font-size: 11pt;">5.2<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Menjelaskan
manfaat perhitungan pendapatan nasional</span><span lang="NL" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 81.8pt;" valign="top" width="109"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">1</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 177.8pt;" valign="top" width="237"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span style="font-size: 11pt;">5.3<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Membandingkan
PDB dan pendapatan per kapita Indonesia dengan negara lain</span><span style="font-size: 11pt;"></span></div>
<div class="MsoNormal" style="margin: 3pt 0cm 0.0001pt 15.9pt; text-indent: -15.9pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 81.8pt;" valign="top" width="109"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 177.8pt;" valign="top" width="237"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="DE" style="font-size: 11pt;">5.4<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-size: 11pt;">Mendiskripsikan indeks harga
dan inflasi</span><span lang="DE" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 81.8pt;" valign="top" width="109"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">3</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td rowspan="2" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 11.05pt; padding: 0cm 5.4pt; width: 121.7pt;" valign="top" width="162"><div style="margin: 3pt 0cm 3pt 17.05pt; text-indent: -17.05pt;">
<span lang="PT-BR" style="font-size: 11pt;">6. </span><span lang="DE" style="font-size: 11pt;">Memahami konsumsi dan investasi.</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 177.8pt;" valign="top" width="237"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span style="font-size: 11pt;">6.1<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mendeskripsikan
fungsi konsumsi dan fungsi tabungan</span><span style="font-size: 11pt;"></span></div>
<div class="MsoNormal" style="margin: 3pt 0cm 0.0001pt 15.9pt; text-indent: -15.9pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 81.8pt;" valign="top" width="109"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">6</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 177.8pt;" valign="top" width="237"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span style="font-size: 11pt;">6.2<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mendeskripsikan
kurva permintaan investasi</span><span style="font-size: 11pt;"></span></div>
<div class="MsoNormal" style="margin: 3pt 0cm 0.0001pt 15.9pt; text-indent: -15.9pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 81.8pt;" valign="top" width="109"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">4</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td rowspan="3" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 11.05pt; padding: 0cm 5.4pt; width: 121.7pt;" valign="top" width="162"><div style="margin: 3pt 0cm 3pt 9.95pt; text-indent: -9.95pt;">
<span lang="PT-BR" style="font-size: 11pt;">7. </span><span lang="DE" style="font-size: 11pt;">Memahami uang dan perbankan.</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 177.8pt;" valign="top" width="237"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span style="font-size: 11pt;">7.1<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Menjelaskan
konsep permintaan dan penawaran uang</span><span style="font-size: 11pt;"></span></div>
<div class="MsoNormal" style="margin: 3pt 0cm 0.0001pt 15.9pt; text-indent: -15.9pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 81.8pt;" valign="top" width="109"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 177.8pt;" valign="top" width="237"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span style="font-size: 11pt;">7.2<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Membedakan
peran bank umum dan bank sentral</span><span style="font-size: 11pt;"></span></div>
<div class="MsoNormal" style="margin: 3pt 0cm 0.0001pt 15.9pt; text-indent: -15.9pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 81.8pt;" valign="top" width="109"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">4</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 177.8pt;" valign="top" width="237"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="PT-BR" style="font-size: 11pt;">7.3<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mendeskripsikan
kebijakan pemerintah di bidang monete</span><span style="font-size: 11pt;">r</span><span lang="PT-BR" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 81.8pt;" valign="top" width="109"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td colspan="2" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 11.05pt; padding: 0cm 5.4pt; width: 299.5pt;" valign="top" width="399"><div class="MsoNormal" style="margin: 3pt 0cm 6pt 18pt;">
<b><i><span style="font-size: 11pt;">Jumlah</span></i></b><i><span lang="SV" style="font-size: 11pt;"></span></i></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 81.8pt;" valign="top" width="109"><div align="center" style="margin: 3pt 0cm 6pt 1.35pt; text-align: center;">
<b><span style="font-size: 11pt;">32</span></b><b><span style="font-size: 11pt;"> </span></b><b><span style="font-size: 11pt;">JPL</span></b></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 57.45pt;" valign="top" width="77"><div align="center" style="margin: 3pt 0cm 6pt 1.35pt; text-align: center;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin: 3pt 0cm;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Mengetahui </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> Bawang, 17 Juli 2011</span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kepala </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Madrasah</span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
Guru Mata Pelajaran </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Ekonomi</span></div>
<div class="MsoNormal" style="margin-top: 2.25pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">AHMAD MUNIR, S.Ag.
S.Pd</span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> EVY SUPRIHATININGSIH, SE</span></div>
<div class="MsoNormal" style="margin-top: 2.25pt; text-align: justify;">
<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">NIP</span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">.
19741031 200701 1 008</span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> NIP</span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">. 19761112 200710 2 004</span></div>
<div class="MsoNormal" style="margin: 3pt 0cm;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm;">
<br /></div>
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br clear="all" style="page-break-before: always;" />
</span>
<br />
<div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="126" width="31"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><br /></td>
</tr>
</tbody></table>
<br />
<b>PROGRAM TAHUNAN ( PROTA ) </b></div>
<div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b>EKONOMI <span style="color: black;"></span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Satuan Pendidikan :
</span><span style="color: black;">SMA/ MA</span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Mata Pelajaran :
</span></b><b><span lang="FI">Ekonomi .</span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Kelas / Program :
XI / ILMU PENGETAHUAN SOSIAL (IPS)</span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Semester :
1</span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Tahun Pelajaran :
20</span><span style="color: black;">11</span></b><b><span lang="SV" style="color: black;">-20</span><span style="color: black;">12</span></b></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 607px;">
<thead>
<tr style="height: 17.3pt; page-break-inside: avoid;">
<td rowspan="2" style="border: 1pt solid windowtext; height: 17.3pt; padding: 0cm 5.4pt; width: 134.15pt;" width="179"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Standar Kompetensi</span></b></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 17.3pt; padding: 0cm 5.4pt; width: 180.4pt;" width="241"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center; text-indent: 3.8pt;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Kompetensi
Dasar</span></b></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 17.3pt; padding: 0cm 5.4pt; width: 76.7pt;" width="102"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 6pt; text-align: center; text-indent: 3.8pt;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Waktu </span></b></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 17.3pt; padding: 0cm 5.4pt; width: 63.75pt;" width="85"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 6pt; text-align: center; text-indent: 3.8pt;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Ket</span></b></div>
</td>
<td height="23" style="border: medium none; height: 17.3pt;" width="0"><br /></td>
</tr>
<tr style="height: 19.85pt; page-break-inside: avoid;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 11pt;">
</span></b><td height="26" style="border: medium none; height: 19.85pt;" width="0"><br /></td>
</tr>
</thead>
<tbody>
<tr style="height: 14pt;">
<td rowspan="4" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 14pt; padding: 0cm 5.4pt; width: 134.15pt;" valign="top" width="179"><div style="margin: 3pt 0cm 3pt 20.1pt; text-indent: -20.1pt;">
<span lang="DE" style="font-size: 11pt;">1. Memahami kondisi
ketenagakerjaan dan dampaknya terhadap pembangunan ekonomi.</span></div>
<div style="margin: 3pt 0cm 3pt 20.1pt; text-indent: -20.1pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 180.4pt;" valign="top" width="241"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 19pt; text-indent: -19pt;">
<span style="color: #292526; font-size: 11pt;">1.1
Mengklasifi</span><span lang="EN-US" style="color: #292526; font-size: 11pt;">-</span><span style="color: #292526; font-size: 11pt;">kasi ketenagakerjaan</span><span lang="PT-BR" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 76.7pt;" valign="top" width="102"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">8</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 63.75pt;" valign="top" width="85"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14pt;" width="0"><br /></td>
</tr>
<tr style="height: 14pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 180.4pt;" valign="top" width="241"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 15.9pt; text-indent: -15.9pt;">
<span style="color: #292526; font-size: 11pt;">1.2</span><span lang="EN-US" style="color: #292526; font-size: 11pt;">.</span><span style="color: #292526; font-size: 11pt;">Mendeskripsik-an </span><span style="font-size: 11pt;"> </span><span style="color: #292526; font-size: 11pt;">tujuan </span><span style="color: black; font-size: 11pt;"></span></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<span lang="PT-BR" style="font-size: 11pt;"> pembangunan</span></div>
<div class="MsoNormal" style="margin-top: 3pt;">
<span lang="PT-BR" style="font-size: 11pt;"> ekonomi</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 76.7pt;" valign="top" width="102"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">4</span></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 63.75pt;" valign="top" width="85"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14pt;" width="0"><br /></td>
</tr>
<tr style="height: 14pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 180.4pt;" valign="top" width="241"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 15.9pt; text-indent: -15.9pt;">
<span lang="PT-BR" style="font-size: 11pt;">1.3
Mendeskripsik-an </span><span lang="DE" style="font-size: 11pt;">proses pertumbuhan </span></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<span lang="DE" style="font-size: 11pt;">
ekonomi</span><span lang="NL" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 76.7pt;" valign="top" width="102"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">4</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 63.75pt;" valign="top" width="85"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14pt;" width="0"><br /></td>
</tr>
<tr style="height: 14pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 180.4pt;" valign="top" width="241"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 15.9pt; text-indent: -15.9pt;">
<span style="color: #292526; font-size: 11pt;">1.4
Mendeskripsikan pengangguran</span><span style="color: black; font-size: 11pt;">
beserta dampaknya terhadap
pembangunan</span><span style="color: black; font-size: 11pt;"> </span><span style="color: black; font-size: 11pt;"> nasional</span><span lang="PT-BR" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 76.7pt;" valign="top" width="102"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">4</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 63.75pt;" valign="top" width="85"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14pt;" width="0"><br /></td>
</tr>
<tr style="height: 14pt;">
<td rowspan="4" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 14pt; padding: 0cm 5.4pt; width: 134.15pt;" valign="top" width="179"><div style="margin: 3pt 0cm 3pt 15.35pt; text-indent: -15.35pt;">
<span lang="PT-BR" style="font-size: 11pt;">2. </span><span lang="DE" style="font-size: 11pt;">Memahami APBNdan APBD</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 180.4pt;" valign="top" width="241"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 15.9pt; text-indent: -15.9pt;">
<span style="color: #292526; font-size: 11pt;">2.1
Menjelaskan pengertian, fungsi, tujuan APBN dan</span></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<span style="color: #292526; font-size: 11pt;"> APBD</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 76.7pt;" valign="top" width="102"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 63.75pt;" valign="top" width="85"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14pt;" width="0"><br /></td>
</tr>
<tr style="height: 14pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 180.4pt;" valign="top" width="241"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 15.9pt; text-indent: -15.9pt;">
<span style="color: #292526; font-size: 11pt;">2.2
Mengidentifikasi sumber-sumber penerimaan pemerintah pusat dan pemerintah daerah</span><span lang="PT-BR" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 76.7pt;" valign="top" width="102"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">4</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 63.75pt;" valign="top" width="85"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14pt;" width="0"><br /></td>
</tr>
<tr style="height: 14pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 180.4pt;" valign="top" width="241"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
2.3<span style="font: 7pt "Times New Roman";"> </span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mendeskripsikan
kebijakan pemerintah di bidang fiskal</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 76.7pt;" valign="top" width="102"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">6</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 63.75pt;" valign="top" width="85"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14pt;" width="0"><br /></td>
</tr>
<tr style="height: 14pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 180.4pt;" valign="top" width="241"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span style="color: #292526; font-size: 11pt;">2.4<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mengidentifi</span><span style="color: #292526; font-size: 11pt;">kasi
jenis-jenis </span></div>
<div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 15.9pt; text-indent: -15.9pt;">
<span style="color: #292526; font-size: 11pt;"> pengeluaran</span></div>
<div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 15.9pt; text-indent: -15.9pt;">
<span style="color: #292526; font-size: 11pt;"> pemerintah pusat dan pemerintah</span><span style="color: #292526;"> daerah</span><span lang="NL"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 76.7pt;" valign="top" width="102"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 63.75pt;" valign="top" width="85"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14pt;" width="0"><br /></td>
</tr>
<tr style="height: 14pt;">
<td rowspan="2" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 14pt; padding: 0cm 5.4pt; width: 134.15pt;" valign="top" width="179"><div style="margin: 3pt 0cm 3pt 20.1pt; text-indent: -20.1pt;">
<span lang="PT-BR" style="font-size: 11pt;">3. Mengenal pasar modal</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 180.4pt;" valign="top" width="241"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
3.1<span style="font: 7pt "Times New Roman";"> </span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mengenal
jenis produk dalam bursa efek</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 76.7pt;" valign="top" width="102"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">4</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 63.75pt;" valign="top" width="85"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14pt;" width="0"><br /></td>
</tr>
<tr style="height: 13.2pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.2pt; padding: 0cm 5.4pt; width: 180.4pt;" valign="top" width="241"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
3.2<span style="font: 7pt "Times New Roman";"> </span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mendeskripsikan
mekanisme kerja bursa efek</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.2pt; padding: 0cm 5.4pt; width: 76.7pt;" valign="top" width="102"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">6</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.2pt; padding: 0cm 5.4pt; width: 63.75pt;" valign="top" width="85"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="18" style="border: medium none; height: 13.2pt;" width="0"><br /></td>
</tr>
<tr style="height: 13.2pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 13.2pt; padding: 0cm 5.4pt; width: 134.15pt;" valign="top" width="179"><div style="margin: 3pt 0cm 3pt 20.1pt; text-indent: -20.1pt;">
<span lang="EN-US" style="font-size: 11pt;">4. </span><span lang="DE" style="font-size: 11pt;">Memahami perekonomian terbuka</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.2pt; padding: 0cm 5.4pt; width: 180.4pt;" valign="top" width="241"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="PT-BR" style="font-size: 11pt;">4.1<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mengidentifikasi
manfaat, keuntungan dan faktor-faktor pendorong perdagangan internasional</span><span lang="PT-BR" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.2pt; padding: 0cm 5.4pt; width: 76.7pt;" valign="top" width="102"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">8</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.2pt; padding: 0cm 5.4pt; width: 63.75pt;" valign="top" width="85"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="18" style="border: medium none; height: 13.2pt;" width="0"><br /></td>
</tr>
<tr style="height: 13.2pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 13.2pt; padding: 0cm 5.4pt; width: 134.15pt;" valign="top" width="179"><div style="margin: 3pt 0cm 3pt 20.1pt; text-indent: -20.1pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.2pt; padding: 0cm 5.4pt; width: 180.4pt;" valign="top" width="241"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="PT-BR" style="font-size: 11pt;">4.2<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mengidentifika-si
kurs tukar valuta asing dan neraca pembayaran</span><span lang="PT-BR" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.2pt; padding: 0cm 5.4pt; width: 76.7pt;" valign="top" width="102"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">6</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.2pt; padding: 0cm 5.4pt; width: 63.75pt;" valign="top" width="85"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="18" style="border: medium none; height: 13.2pt;" width="0"><br /></td>
</tr>
<tr style="height: 13.2pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 13.2pt; padding: 0cm 5.4pt; width: 134.15pt;" valign="top" width="179"><div style="margin: 3pt 0cm 3pt 20.1pt; text-indent: -20.1pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.2pt; padding: 0cm 5.4pt; width: 180.4pt;" valign="top" width="241"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="PT-BR" style="font-size: 11pt;">4.3<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Menjelaskan konsep tarif, kuota, larangan ekspor, larangan impor, subsidi, premi, diskriminas</span><span lang="PT-BR" style="font-size: 11pt;">i harga</span></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<span lang="PT-BR" style="font-size: 11pt;"> dan <i>dumping</i></span><span style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.2pt; padding: 0cm 5.4pt; width: 76.7pt;" valign="top" width="102"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.2pt; padding: 0cm 5.4pt; width: 63.75pt;" valign="top" width="85"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="18" style="border: medium none; height: 13.2pt;" width="0"><br /></td>
</tr>
<tr style="height: 13.2pt;">
<td colspan="2" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 13.2pt; padding: 0cm 5.4pt; width: 314.55pt;" valign="top" width="419"><div class="MsoNormal" style="margin: 3pt 0cm 6pt 18pt;">
<b><i><span style="font-size: 11pt;">Jumlah</span></i></b><i><span lang="SV" style="font-size: 11pt;"></span></i></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.2pt; padding: 0cm 5.4pt; width: 76.7pt;" valign="top" width="102"><div align="center" style="margin: 3pt 0cm 6pt 1.35pt; text-align: center;">
<b><span style="font-size: 11pt;">62 JPL</span></b></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 13.2pt; padding: 0cm 5.4pt; width: 63.75pt;" valign="top" width="85"><div align="center" style="margin: 3pt 0cm 6pt 1.35pt; text-align: center;">
<br /></div>
</td>
<td height="18" style="border: medium none; height: 13.2pt;" width="0"><br /></td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin: 3pt 0cm;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Mengetahui </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> Bawang, 17 Juli 2011</span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kepala </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Madrasah</span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
Guru Mata Pelajaran </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Ekonomi</span></div>
<div class="MsoNormal" style="margin-top: 2.25pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">AHMAD MUNIR, S.Ag.
S.Pd</span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> EVY SUPRIHATININGSIH, SE</span></div>
<div class="MsoNormal" style="margin-top: 2.25pt; text-align: justify;">
<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">NIP</span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">.
19741031 200701 1 008</span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> NIP</span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">. 19761112 200710 2 004</span></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm;">
<br /></div>
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br clear="all" style="page-break-before: always;" />
</span>
<br />
<div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="100" width="23"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><br /></td>
</tr>
</tbody></table>
<br />
<b>PROGRAM TAHUNAN ( PROTA ) </b></div>
<div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b>EKONOMI </b><b><span lang="SV" style="color: black;"></span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Satuan Pendidikan :
</span><span style="color: black;">SMA/ MA</span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Mata Pelajaran :
</span></b><b><span lang="FI">Ekonomi .</span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Kelas / Program :
XI / ILMU PENGETAHUAN SOSIAL (IPS)</span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Semester :
</span><span style="color: black;">2</span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Tahun Pelajaran :
20</span><span style="color: black;">11</span></b><b><span lang="SV" style="color: black;">-20</span><span style="color: black;">12</span></b><b><span style="color: black;"> </span><span style="color: black;"></span></b></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 613px;">
<thead>
<tr style="height: 17.6pt; page-break-inside: avoid;">
<td rowspan="2" style="border: 1pt solid windowtext; height: 17.6pt; padding: 0cm 5.4pt; width: 122.7pt;" width="164"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Standar Kompetensi</span></b></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 17.6pt; padding: 0cm 5.4pt; width: 188.5pt;" width="251"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center; text-indent: 3.8pt;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Kompetensi
Dasar</span></b></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 17.6pt; padding: 0cm 5.4pt; width: 95.1pt;" width="127"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 6pt; text-align: center; text-indent: 3.8pt;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Waktu </span></b></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 17.6pt; padding: 0cm 5.4pt; width: 53.3pt;" width="71"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 6pt; text-align: center; text-indent: 3.8pt;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Ket</span></b></div>
</td>
<td height="23" style="border: medium none; height: 17.6pt;" width="0"><br /></td>
</tr>
<tr style="height: 20.2pt; page-break-inside: avoid;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 11pt;">
</span></b><td height="27" style="border: medium none; height: 20.2pt;" width="0"><br /></td>
</tr>
</thead>
<tbody>
<tr style="height: 14.25pt;">
<td rowspan="7" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 14.25pt; padding: 0cm 5.4pt; width: 122.7pt;" valign="top" width="164"><div style="margin: 3pt 0cm 3pt 11.1pt; text-indent: -11.1pt;">
<span lang="PT-BR" style="font-size: 11pt;">5. </span><span lang="DE" style="font-size: 11pt;">Memahami penyusunan siklus akuntansi perusahaan
jasa </span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 188.5pt;" valign="top" width="251"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
5.1<span style="font: 7pt "Times New Roman";"> </span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mendeskripsikan
akuntansi sebagai sistem informasi</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 95.1pt;" valign="top" width="127"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">4</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 53.3pt;" valign="top" width="71"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14.25pt;" width="0"><br /></td>
</tr>
<tr style="height: 14.25pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 188.5pt;" valign="top" width="251"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="DE" style="font-size: 11pt;">5.2<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Menafsirkan
persamaan akuntansi</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 95.1pt;" valign="top" width="127"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">20</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 53.3pt;" valign="top" width="71"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14.25pt;" width="0"><br /></td>
</tr>
<tr style="height: 14.25pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 188.5pt;" valign="top" width="251"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="DE" style="font-size: 11pt;">5.3<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-size: 11pt;">Mencatat
transaksi berdasarkan mekanisme debit dan kredit</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 95.1pt;" valign="top" width="127"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 53.3pt;" valign="top" width="71"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14.25pt;" width="0"><br /></td>
</tr>
<tr style="height: 14.25pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 188.5pt;" valign="top" width="251"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="DE" style="font-size: 11pt;">5.4<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-size: 11pt;">Mencatat transaksi/dokumen ke
dalam jurnal umum</span><span lang="DE" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 95.1pt;" valign="top" width="127"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 53.3pt;" valign="top" width="71"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14.25pt;" width="0"><br /></td>
</tr>
<tr style="height: 14.25pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 188.5pt;" valign="top" width="251"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span style="font-size: 11pt;">5.5<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-size: 11pt;">Melakukan <i>posting </i> </span></div>
<div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt;">
<span style="font-size: 11pt;">dari
jurnal ke buku besar</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 95.1pt;" valign="top" width="127"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 53.3pt;" valign="top" width="71"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14.25pt;" width="0"><br /></td>
</tr>
<tr style="height: 14.25pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 188.5pt;" valign="top" width="251"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span style="font-size: 11pt;">5.6<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-size: 11pt;">Membuat ikhtisar </span></div>
<div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt;">
<span style="font-size: 11pt;">siklus
akuntansi perusahaan jasa</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 95.1pt;" valign="top" width="127"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 53.3pt;" valign="top" width="71"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14.25pt;" width="0"><br /></td>
</tr>
<tr style="height: 14.25pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 188.5pt;" valign="top" width="251"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span style="font-size: 11pt;">5.7<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-size: 11pt;">Menyusun laporan keuangan
perusahaan jasa </span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 95.1pt;" valign="top" width="127"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">20</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 53.3pt;" valign="top" width="71"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14.25pt;" width="0"><br /></td>
</tr>
<tr style="height: 14.25pt;">
<td colspan="2" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 14.25pt; padding: 0cm 5.4pt; width: 311.2pt;" valign="top" width="415"><div class="MsoNormal" style="margin: 3pt 0cm 6pt 18pt;">
<b><i><span style="font-size: 11pt;">Jumlah</span></i></b><i><span lang="SV" style="font-size: 11pt;"></span></i></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 95.1pt;" valign="top" width="127"><div align="center" style="margin: 3pt 0cm 6pt 1.35pt; text-align: center;">
<b><span lang="EN-US" style="font-size: 11pt;">……… KD</span></b></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14.25pt; padding: 0cm 5.4pt; width: 53.3pt;" valign="top" width="71"><div align="center" style="margin: 3pt 0cm 6pt 1.35pt; text-align: center;">
<b><span lang="EN-US" style="font-size: 11pt;">……….</span></b></div>
</td>
<td height="19" style="border: medium none; height: 14.25pt;" width="0"><br /></td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Mengetahui </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> Bawang, 17 Juli 2011</span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kepala </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Madrasah</span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
Guru Mata Pelajaran </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Ekonomi</span></div>
<div class="MsoNormal" style="margin-top: 2.25pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-top: 2.25pt; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 10pt;">AHMAD MUNIR, S.Ag.
S.Pd</span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> EVY SUPRIHATININGSIH, SE</span></div>
<div class="MsoNormal" style="margin-top: 2.25pt; text-align: justify;">
<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">NIP</span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">.
19741031 200701 1 008</span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> NIP</span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">. 19761112 200710 2 004</span></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm;">
<br /></div>
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><br clear="all" style="page-break-before: always;" />
</span>
<br />
<div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="228" width="0"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img height="388" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image006.gif" width="583" /></td>
</tr>
</tbody></table>
<br />
<b>PROGRAM TAHUNAN ( PROTA ) </b></div>
<div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b>EKONOMI </b><b><span lang="SV" style="color: black;"></span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm;">
<br /></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Satuan Pendidikan :
</span><span style="color: black;">SMA / MA</span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Mata Pelajaran :
</span></b><b><span lang="FI">Ekonomi .</span></b><b><span lang="SV" style="color: black;"></span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Kelas / Semester :
XII / 1</span></b></div>
<div class="MsoNormal" style="margin: 3pt 0cm 3pt 119.7pt; text-indent: -119.7pt;">
<b><span lang="SV" style="color: black;">Tahun Pelajaran :
20</span><span style="color: black;">11</span></b><b><span lang="SV" style="color: black;"> -20</span><span style="color: black;">12</span></b></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt; width: 597px;">
<thead>
<tr style="height: 17.3pt; page-break-inside: avoid;">
<td rowspan="2" style="border: 1pt solid windowtext; height: 17.3pt; padding: 0cm 5.4pt; width: 141.8pt;" width="189"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Standar Kompetensi</span></b></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 17.3pt; padding: 0cm 5.4pt; width: 161.65pt;" width="216"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center; text-indent: 3.8pt;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Kompetensi
Dasar</span></b></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 17.3pt; padding: 0cm 5.4pt; width: 88.9pt;" width="119"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 6pt; text-align: center; text-indent: 3.8pt;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Waktu </span></b></div>
</td>
<td rowspan="2" style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 17.3pt; padding: 0cm 5.4pt; width: 55.55pt;" width="74"><div align="center" class="MsoNormal" style="margin: 3pt 0cm 6pt; text-align: center; text-indent: 3.8pt;">
<b><span lang="SV" style="color: black; font-size: 11pt;">Ket</span></b></div>
</td>
<td height="23" style="border: medium none; height: 17.3pt;" width="0"><br /></td>
</tr>
<tr style="height: 19.85pt; page-break-inside: avoid;">
<b><span style="font-family: "Times New Roman","serif"; font-size: 11pt;">
</span></b><td height="26" style="border: medium none; height: 19.85pt;" width="0"><br /></td>
</tr>
</thead>
<tbody>
<tr style="height: 14pt;">
<td rowspan="5" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 14pt; padding: 0cm 5.4pt; width: 141.8pt;" valign="top" width="189"><div style="margin: 3pt 0cm 3pt 11.1pt; text-indent: -11.1pt;">
<span lang="PT-BR" style="font-size: 11pt;">1. </span><span lang="FI" style="font-size: 11pt;">Memahami penyusunan siklus akuntansi perusahaan dagang</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 161.65pt;" valign="top" width="216"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span style="color: #292526; font-size: 11pt;">1.1<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="color: #292526; font-size: 11pt;">Mencatat
transaksi/</span></div>
<div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt;">
<span style="color: black; font-size: 11pt;">dokumen ke dalam
</span></div>
<div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt;">
<span style="color: black; font-size: 11pt;">jurnal khusus
</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 88.9pt;" valign="top" width="119"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">12</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 55.55pt;" valign="top" width="74"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14pt;" width="0"><br /></td>
</tr>
<tr style="height: 14pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 161.65pt;" valign="top" width="216"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="EN-US" style="font-size: 11pt;">1.2<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="color: #292526; font-size: 11pt;">Melakukan<i> </i></span><span style="color: black; font-size: 11pt;">posting</span><span lang="PT-BR" style="font-size: 11pt;"> dari </span><span style="color: #292526; font-size: 11pt;">jurnal</span><span lang="PT-BR" style="font-size: 11pt;"> khusus ke buku besar</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 88.9pt;" valign="top" width="119"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">4</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 55.55pt;" valign="top" width="74"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14pt;" width="0"><br /></td>
</tr>
<tr style="height: 14pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 161.65pt;" valign="top" width="216"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span lang="PT-BR" style="font-size: 11pt;">1.3<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="font-size: 11pt;">Menghitung harga</span></div>
<div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt;">
<span lang="PT-BR" style="font-size: 11pt;">pokok penjualan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 88.9pt;" valign="top" width="119"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">4</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 55.55pt;" valign="top" width="74"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14pt;" width="0"><br /></td>
</tr>
<tr style="height: 14pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 161.65pt;" valign="top" width="216"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span style="color: #292526; font-size: 11pt;">1.4<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="color: #292526; font-size: 11pt;">Membuat ikhtisar </span></div>
<div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt;">
<span style="color: #292526; font-size: 11pt;">siklus
akuntansi </span></div>
<div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt;">
<span style="color: #292526; font-size: 11pt;">perusahaan
dagang </span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 88.9pt;" valign="top" width="119"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">20</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 55.55pt;" valign="top" width="74"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14pt;" width="0"><br /></td>
</tr>
<tr style="height: 14pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 161.65pt;" valign="top" width="216"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt; text-indent: -18pt;">
<span style="color: #292526; font-size: 11pt;">1.5<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="color: #292526; font-size: 11pt;">Menyusun laporan </span></div>
<div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 18pt;">
<span style="color: #292526; font-size: 11pt;">keuangan
perusahaan dagang</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 88.9pt;" valign="top" width="119"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">14</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 14pt; padding: 0cm 5.4pt; width: 55.55pt;" valign="top" width="74"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="19" style="border: medium none; height: 14pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td rowspan="3" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 11.05pt; padding: 0cm 5.4pt; width: 141.8pt;" valign="top" width="189"><div style="margin: 3pt 0cm 3pt 11.95pt; text-indent: -11.95pt;">
<span lang="PT-BR" style="font-size: 11pt;">2. </span><span lang="DE" style="font-size: 11pt;">Memahami penutupan siklus akuntansi perusahaan dagang</span><span lang="EN-US" style="font-size: 11pt;"></span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 161.65pt;" valign="top" width="216"><div class="MsoNormal" style="margin-top: 2.25pt;">
<span style="color: #292526; font-size: 11pt;">2.1 Membuat
jurnal </span></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<span style="color: #292526; font-size: 11pt;"> penutupan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 88.9pt;" valign="top" width="119"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 55.55pt;" valign="top" width="74"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 161.65pt;" valign="top" width="216"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 17.15pt; text-indent: -17.15pt;">
<span lang="NO-BOK" style="color: #292526; font-size: 11pt;">2.2 Melakukan
posting jurnal penutupan</span></div>
<div class="MsoNormal" style="margin-top: 2.25pt;">
<span lang="NO-BOK" style="color: #292526; font-size: 11pt;"> ke buku
besar</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 88.9pt;" valign="top" width="119"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 55.55pt;" valign="top" width="74"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 161.65pt;" valign="top" width="216"><div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 17.15pt; text-indent: -17.15pt;">
<span lang="DE" style="font-size: 11pt;">2.3.Membuat neraca saldo
setelah penutupan buku</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 88.9pt;" valign="top" width="119"><div class="MsoNormal" style="margin: 3pt 0cm 3pt 18pt;">
<span style="font-size: 11pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 55.55pt;" valign="top" width="74"><div style="margin: 3pt 0cm;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
<tr style="height: 11.05pt;">
<td colspan="2" style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 11.05pt; padding: 0cm 5.4pt; width: 303.45pt;" valign="top" width="405"><div class="MsoNormal" style="margin: 3pt 0cm 6pt 18pt;">
<b><i><span style="font-size: 11pt;">Jumlah</span></i></b><i><span lang="SV" style="font-size: 11pt;"></span></i></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 88.9pt;" valign="top" width="119"><div align="center" style="margin: 3pt 0cm 6pt 1.35pt; text-align: center;">
<b><span style="font-size: 11pt;">60</span></b><b><span style="font-size: 11pt;"> </span></b><b><span style="font-size: 11pt;">JPL</span></b></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 11.05pt; padding: 0cm 5.4pt; width: 55.55pt;" valign="top" width="74"><div align="center" style="margin: 3pt 0cm 6pt 1.35pt; text-align: center;">
<br /></div>
</td>
<td height="15" style="border: medium none; height: 11.05pt;" width="0"><br /></td>
</tr>
</tbody></table>
</div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com0tag:blogger.com,1999:blog-9017166534190813425.post-67631599015715434172012-04-11T18:33:00.001-07:002012-04-11T18:34:23.788-07:00KTSP<m:smallfrac m:val="off">
<m:dispdef>
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<m:wrapindent m:val="1440">
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<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="font-size: 14pt;">Kurikulum
Tingkat Satuan Pendidikan (KTSP)</span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="SV">Kelompok MA 2</span></b></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="SV">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV">Perbedaan Kurikulum
KTSP dan sebelumnya adalah</span></div>
<div class="MsoNormal">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none;">
<tbody>
<tr>
<td style="background: none repeat scroll 0% 0% rgb(179, 179, 179); border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="SV">Kurikulum sebelum KTSP</span></div>
</td>
<td style="background: none repeat scroll 0% 0% rgb(179, 179, 179); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="SV">KTSP</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="SV">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Guru sebagai satu-satunya sumber belajar</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="SV">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Siswa sebagai objek</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="SV">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Siswa pasif</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="SV">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Metode ceramah</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="FI">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="FI">Yang menentukan kurikulum dari pusat</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="SV">6.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Transfer Pengetahuan</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="SV">7.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Menggunakan satu macam media</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="margin-left: 21.6pt; text-indent: -18pt;">
<span lang="SV">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Guru sebagai fasilitator</span></div>
<div class="MsoNormal" style="margin-left: 3.6pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-indent: -18pt;">
<span lang="SV">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Siswa sebagai subjek</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-indent: -18pt;">
<span lang="SV">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Siswa aktif</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-indent: -18pt;">
<span lang="SV">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Menggunakan metode pakem dan paikem</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-indent: -18pt;">
<span lang="SV">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Kurikulum dibuat oleh satuan potensi madrasah
dan daerah masing-masing</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-indent: -18pt;">
<span lang="SV">6.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Siswa menemukan sendiri konsep</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-indent: -18pt;">
<span lang="SV">7.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Multimedia engan memanfaatkan lingkungan sebagai
sumber belajar</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="SV">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV">Apakah permasalahan
yang dihadapi tentang KTSP dan bagaimana solusinya</span></div>
<div class="MsoNormal">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none;">
<tbody>
<tr>
<td style="background: none repeat scroll 0% 0% rgb(179, 179, 179); border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="SV">Permasalahan</span></div>
</td>
<td style="background: none repeat scroll 0% 0% rgb(179, 179, 179); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="SV">Solusi</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="SV">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">SDM guru rendah / tidak sesuai dengan latar
belakang pendidikan</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="SV">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Kurang sarana prasarana</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="SV">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Sekola di bawah LP Ma’arif kurang maksimal dalam
pengembangan KTSP karena tidak diberi otonomi membuat soal ujian semester, UM
kerena soal dibuat oleh Ma’arif.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 221.4pt;" valign="top" width="295"><div class="MsoNormal" style="margin-left: 21.6pt; text-indent: -18pt;">
<span lang="SV">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Peningkatan mutu guru melalui diklat, workshop,
MGMP</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-indent: -18pt;">
<span lang="SV">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Diberi bantuan BOM, BOS, MED</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-indent: -18pt;">
<span lang="SV">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV">Sekolah diberi kewenangan untuk membuat soal
sendiri agar sesuai dengan materi yang ditentukan / diajarkan guru.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com0tag:blogger.com,1999:blog-9017166534190813425.post-856585671718544602012-04-11T18:27:00.000-07:002012-04-11T18:34:50.640-07:00Konsumsi dan Tabungan<m:smallfrac m:val="off">
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<b><span style="font-family: "Times New Roman","serif"; font-size: 16pt;">Fungsi konsumsi dan fungsi Tabungan</span></b></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Tabungan
ialah sisa dari pendapatan yang telah digunakan untuk pengeluaranpengeluaran
konsumsi. Atau dengan kata lain saving ialah bagian daripada pendapatan yang
tidak dikonsumsi. Dalam lingkup makro ekonomi <i>saving </i>dapat didefinisikan
sebagai bagian daripada pendapatan nasional per tahun yang tidak dikonsumsi.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pendapatan
dimanfaatkan untuk konsumsi dan tabungan sehingga rumus umumnya:</span></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 18pt;">Y = C + S</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Keterangan:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Y =
Pendapatan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">C = Konsumsi</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">S = saving
(tabungan)</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Karena Y = C
+ S maka S = Y – C, Jika kita subtitusikan dengan fungsi konsumsi, maka:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">S = Y – C</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">S = Y – (a +
BY)</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">S = Y – a –
BY</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">S = –a + (1
– b)Y</span></div>
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<br /></div>
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<br /></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Hasrat untuk
Menabung (Marginal Propensity to Save/ MPS)</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Dalam fungsi
saving juga mengenal Marginal Propensity to Save (MPS), yaitu perbandingan
antara bertambahnya saving dengan bertambahnya pendapatan nasional yang
mengakibatkan bertambahnya saving termaksud. Di mana perumusannya adalah
sebagai berikut :</span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj2RS9POyXOdCUWPqOVl6Lk-yzQ5_it1_zqgYpCtHbuvmWRKr4jVn6n9W-7vqhuxoXqmARK62msxVg0X9QTA6f6190wgDPgKiQ-LajZBmalDAha3mU7VoWn5vIctEyQEbo61ZnGiPYVAF4/s1600/New+Picture.png"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12pt; text-decoration: none;">
</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
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<b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> Keterangan:</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span><span style="font-family: Symbol; font-size: 12pt;">D</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">S = Tambahan tabungan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> </span><span style="font-family: Symbol; font-size: 12pt;">D</span><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Y = Tambahan pendapatan</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Di dalam
fungsi konsumsi S = –a + (1 – b)Y, maka besarnya MPS = 1 – b Karena b = MPC,
maka MPS = 1 – MPC atau MPS + MPC = 1. Untuk fungsi saving berbetuk garis lurus
besarnya nilai S, yaitu marginal propensity to save, pada semua tingkatan pendapatan
nasional adalah sama.</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Faktor yang
memengaruhi Tabungan (<i>S</i>), yaitu:</span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">1)
Pendapatan yang diterima</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Semakin banyak pendapatan yag diterima berarti semakin banyak pula
pendapatan yang disisihkan </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
untuk saving.</span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">2) Hasrat
untuk menabung (Maginal Propensity to Save)</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Hal ini didorong dengan keinginan masing-masing individu dalam
mengalokasikanpendapatannya </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
untuk ditabung karena pertimbangan keamanan.</span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">3) Tingkat
suku bunga bank</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
Semakin tinggi tingkat suku bunga simpanan maka semakin banyak masyarakatuntuk
menabung </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">
(<i>saving</i>).</span></div>
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<br /></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Seorang ahli
ilmu ekonomi JM. Keynes, mengatakan bahwa Pengeluaran seseorang untuk konsumsi
dan tabungan dipengaruhi oleh pendapatannya.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Semakin
besar pendapatan seseorang maka akan semakin banyak tingkat konsumsinya pula,
dan tingkat tabungannya pun akan semakin bertambah. dan sebaliknya apabila
tingkat pendapatan seseorang semakin kecil, maka seluruh pendapatannya
digunakan untuk konsumsi sehingga tingkat tabungannya nol.<br />
<a href="http://www.blogger.com/blogger.g?blogID=9017166534190813425" name="more"></a><br />
Menerut JM. Keynes, pendatan suatu negara terdiri atas dua hal, yaitu : (1).
Pendapatan Perseorangan ( Y=C+S) dan (2). Pendapatan Perusahaan (Y=C+I).</span></div>
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgT4F7fEwQMQfOBmTbyZmPKMzFGqWWui-8ing1CGylDQCzPWecBTI6kDbxLbPavv_36drxCnTDMBo7VPDP8p_1LVVPIx9wLoPjksibixujRSgNtJHVjOhhr3gqBEZL3sAY8u1XVewGPp2w/s1600-h/bca.jpg"><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12pt; text-decoration: none;">
</span></a><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Karena pembahasan kita kali ini
berkaitan dengan fungsi konsumsi dan tabungan, maka pokok bahasan kita kali
berkaitan dengan pendapatan perseorangan (Y=C+S) dan kaitannya dengan fungsi
konsumsi dan tabungan.<br />
Apabila pendapatan berubah, maka perubahan tersebut akan berpengaruh terhadap
konsumsi dan tabungan<br />
Perbandingan antara pertambahan konsumsi (∆C) yang dilakukan dengan pertambahan
pendapatan disposible (∆Yd) yang diperoleh disebut kecondongan mengkonsumsi
marjinal (MPC = Marginal Propensity to Consume). Perbandingan antara
pertambahan tabungan (∆S) dengan pertambahan pendapatan disposibel (∆Yd) yang
diperoleh disebut kecondongan menabung marjinal (MPS = Marginal Propensity to
Save).<a name='more'></a></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">untuk mengetahui perubahan tingkat
konsumsi, maka dapat digunakan rumus :<br />
===> MPC = ∆C / ∆Y dan APC = C / Y<br />
dan untuk mengetahui perubahan tingkat konsumsi, maka dapat digunakan
rumus :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">===> MPC = ∆S / ∆Y dan APC
= S / Y</span></div>
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<i><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Fungsi konsumsi</span></i><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> adalah suatu fungsi yang
menggambarkan hubungan antara tingkat konsumsi rumah tangga dengan pendapatan
nasional dalam perekonomian. Sedangkan <i>fungsi tabungan</i> adalah suatu
fungsi yang menggambarkan hubungan antara tingkat tabungan rumah tangga dan
pendapatan nasional dalam perekonomian.<br />
Persamaan antara hubungan itu adalah :<br />
Fungsi Konsumsi : C = a + bY<br />
Fungsi Tabungan : S = -a + (1-b)Y<br />
dimana :<br />
a = konsumsi rumah tangga secara nasional pada saat pendapatan nasional = 0<br />
b = kecondongan konsumsi marginal (MPC)<br />
C = tingkat konsumsi<br />
S = tingkat tabungan <br />
Y = tingkat pendapatan nasional.</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">untuk lebih jelasnya tentang fungsi
konsumsi dan tabungan, mari kita bahas soal-soal Olimpiade Sains Ekonomi yang
ada kaitannya dengan fungsi konsumsi dan tabungan :</span></div>
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<b><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12pt;">Soal
pertama</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> : </span><b><i><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">(Soal
Olimpiade Sains Kabupaten (OSK) Ekonomi 2009).</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sebelum bekerja pengeluaran
Daniel sebesar Rp. 1.500.000,00 sebulan. setelah bekerja dengan
penghasilan sebesar Rp. 5.000.000,00 pengeluarannya sebesar Rp. 4.500.000,00.
Fungsi konsumsi Daniel adalah....</span></li>
</ul>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pembahasan :<br />
dik :<br />
- a = 1.500.000 (Konsumsi pada saat y=0)<br />
- ∆C = C1 - C0 = 4.500.000 - 1.500.000 = 3.000.000<br />
- Y = Y1 - Y0 = 5.000.000<br />
- ∆Y = 5.000.000 - 0 = 5.000.000<br />
dit : Fungsi Konsumsi ?<br />
jawab :<br />
Fungsi konsumsi dinyatakan dengan :<br />
C = a + bY atau C a + mpcY<br />
pada soal diatas sudah diketahui nilai a, Y, ∆Y, dan ∆C, jadi langkah
selanjutnya kita mencari MPC<br />
MPC = ∆C / ∆Y<br />
MPC = 3.000.000 / 5.000.000 = 3/6<br />
MPC = 0,6<br />
setelah MPC kita ketahui, maka fungsi konsumsi untuk Daniel dapat kita tentukan
sebagai berikut :<br />
C = a + mpcY,<br />
================<br />
C = 1.500.000 + 0,6Y<br />
================= </span></div>
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<b><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12pt;">Soal Kedua</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> : </span><b><i><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">(Soal
Olimpiade Sains Kabupaten (OSK) Ekonomi 2009).</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Konsumsi masyarakat suatu
negara ditunjukan oleh persamaan C = 30 + 0,8Y. bila tabungan sebesar
Rp.20,00 maka besarnya konsumsi adalah ....</span></li>
</ul>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pembahasan :<br />
dik : - fungsi konsumsi C = 30 + 0,8Y<br />
- tabungan S = 20<br />
dit : Besar Konsumsi (C) ?<br />
Jawab :<br />
untuk mengetahui besarnya konsumsi, maka langkah yang paling pertama adalah
kita harus mencari terlebih dahulu berapakah nilai Pendapatan (Y) dari fungsi
tersebut.<br />
untuk mencari nilai Y maka kita bisa menggunakan fungsi tabungan dan nilai
tabungannya, <br />
C = 30 + 0,8Y maka fungsi tabungannya adalah S = -a + (1 - MPC)Y==> <br />
S = -30 + 0,2Y diketahui nilai S = 20, lalu kita masukan kedalam fungsi
tabungan (S) untuk memperoleh nilai Y<br />
S = -30 + 0,2Y<br />
20 = -30 + 0,2Y<br />
0,2Y = 20 + 30<br />
0,2Y = 50<br />
Y = 50 / 0,2<br />
Y = 250<br />
Langkah selanjutnya untuk mencari besarnya konsumsi (C) adalah kita memasukan
nilai Y kedalam fungsi konsumsi.<br />
C = 30 + 0,8Y<br />
C = 30 + 0,8(250)<br />
C = 30 + 200<br />
C = 230<br />
=======<br />
Jadi besarnya konsumsi (C) adalah 230.</span></div>
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<b><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12pt;">Soal Ketiga</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> : </span><b><i><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">(Soal
Olimpiade Sains Kabupaten (OSK) Ekonomi 2008).</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Keluarga Ibu Tutik mempunyai
penghasilan Rp. 8.000.000,00 sebulan, dengan pola konsumsi yang dinyatakan
dengan fungsi C = 1.500.000 + 0,70Y. Berdasarkan data tersebut maka
besarnya tabungan keluarga ibu Tutik adalah ....</span></li>
</ul>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pembahasan:<br />
Diketahui :<br />
- Y = 8.000.000<br />
- Fungsi Konsumsi ==> C = 1.500.000 + 0,70Y<br />
Ditanya :<br />
- besarnya tabungan (S) ?<br />
Jawab :<br />
untuk mengetahui besarnya nilai tabungan (S) maka langkah pertama yang harus
kita lakukan adalah merubah fungsi konsumsi kedalam fungsi tabungan kemudian
memasukan nilai pendapatan (Y) kedalam fungsi tabungan.<br />
C = 1.500.000 + 0,70Y<br />
maka fungsi tabungannya adalah :<br />
S = -a + (1-MPC)Y<br />
S = - 1.500.000 + 0,30Y<br />
untuk mencari besarnya tabungan (S) ibu tutik maka kita masukan nila Y kedalam
fungsi konsumsi:<br />
S = -1.500.000 + 0,30(8.000.000)<br />
S = -1.500.000 + 2.400.000<br />
S = 900.000<br />
============<br />
Jadi besarnya Tabungan keluarga ibu Tutik adalah Rp.900.000,00</span></div>
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<b><span style="color: blue; font-family: "Times New Roman","serif"; font-size: 12pt;">Soal Keempat</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> : </span><b><i><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">(Soal
Olimpiade Sains Propinsi (OSP) Ekonomi 2008)</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<ul type="disc">
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Bila diketahui fungsi tabungan
: S = -50 + 0,15Yd, maka besarnya Marginal Propensity to Consume (MPC)
adalah.....</span></li>
</ul>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pembahasan :</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">untuk
menjawab pertanyaan diatas, kita hanya memerlukan waktu 30detik, </span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">diketahui
MPS = 0,15 maka</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"> MPC =
1 - MPS</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">MPC = 1 -
0,15</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">MPC = 0,85</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">===========</span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Jadi
besarnya Marginal Propensity to Consume (MPC) adalah 0,85</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">soal
selanjutnya : </span><b><i><span style="font-family: "Times New Roman","serif"; font-size: 10pt;">(Soal Olimpiade Sains Propinsi (OSP) Ekonomi 2007)</span></i></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"></span></div>
<ol start="1" type="1">
<li class="MsoNormal" style="line-height: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Bila diketahui, Fungsi konsumsi
C = 200 + 0,8Y, maka besarnya Marginal Propensity to Save (MPS) adalah....</span></li>
</ol>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Pembahasan:</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Sama dengan
soal sebelumnya, untuk membahas soal ini kita hanya membutuhkan waktu 30 detik.</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Diketahui
MPC = 0,8 Maka</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">MPS = 1 -
MPC</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">MPS = 1 -
0,8</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">MPS = 0,2</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">========</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Jadi
besarnya Marginal Propensity to Save (MPS) adalah 0,2</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">===========================================</span></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="line-height: normal; margin-bottom: 0.0001pt;">
<span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Demkian saja
pembahasan mengenai fungsi konsumsi dan tabungan mudah-mudahan bermanfaat, dan
jika ada pertanyaan seputar soal-soal olimpiade Eknomi dan Soal-soal UN
ekonomi, silahkan diposkan pada bagian komentar dibawah ini. Insyaallah jika
ada waktu luang saya akan menjawabnya dengan senang hati. terimakasih. saya
tunggu petanyaannya.</span></div>
<div class="MsoNormal">
<br /></div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com0tag:blogger.com,1999:blog-9017166534190813425.post-19776661174041092352012-04-11T18:16:00.002-07:002012-04-11T18:35:18.821-07:00Pengertian Akuntansi<m:smallfrac m:val="off">
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<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> PENGERTIAN AKUNTANSI</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Akuntansi sering disebut sebagai bahasa perusahaan. Akuntansi diperlukan
baik dalam perusahaan besar maupun kecil sebagai alat untuk mengkomunikasikan
informasi mengenai transaksi-transaksi keuangan yang terjadi dalam perusahaan.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Dalam perkembangan jaman yang semakin pesat, transaksi perusahaan semakin
kompleks dan informasi mengenai keuangan serta hasil operasi perusahaan makin
dibutuhkan.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Tujuan dan Fungsi Akuntansi</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Tujuan pokok Akuntansi adalah memberikan informasi keuangan dari suatu unit
ekonomi. Fungsi akuntansi pada hakekatnya dibutuhkan oleh setiap unit kegiatan
yang ada dalam masyarakat sebagai alat untuk mengawasi pendapatan dan
biaya-biaya yang dikeluarkan untuk menyelenggarakan kegiatannya.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Fungsi akuntansi adalah :</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-left: 36pt; text-indent: -18pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Menganalisa dan mencatat transaksi-transaksi perusahaan</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-left: 36pt; text-indent: -18pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Meringkas catatan-catatan mengenai transaksi-transaksi perusahaan menjadi
laporan keuangan</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-left: 36pt; text-indent: -18pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Mengadakan interprestasi atas hasil-hasil transaksi perusahaan melalui
analisa laporan keuangan.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Bidang-Bidang Dalam Akuntansi</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Seperti dalam berbagai aktivitas manusia lainnya, maka akuntansi juga
terdapat berbagai bidang pengkhususan yang meliputi bidang-bidang sebagai
berikut :</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">1. Akuntansi Umum atau Akuntansi
Keuangan</span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Digunakan pada aktivitas akuntansi secara menyeluruh dari suatu unit
ekonomi. Fungsi ini menyangkut pencatatan transaksi-transaksi dari perusahaan
atau unit ekonomi lainnya dan penyusunan laporan keuangan secara periodik dari
catatan-catatan tersebut.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">2. Akuntansi Biaya</span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Merupakan bidang akuntansi yang menitik beratkan pada biaya. Terutama pada
perusahaan-perusahaan industri.</span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Biaya</i></b> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah faktor yang
teramat penting dan rumit. Pada masa sekarang ini akuntansi biaya tidak hanya
semata-mata membahas bagaimana mencatat biaya-biaya yang telah terjadi (biaya
historis), tetapi juga meliputi masalah pengawasan biaya dan analisa biaya.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">3. Akuntansi Pemerintahan</span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Adalah akuntasi yang digunakan oleh lembaga-lembaga pemerintah, baik
pemerintahan dipusat maupun di daerah. Pengelolaan keuangan negara tidak
dimaksudkan untuk mendapatkan keuntungan seperti halnya dalam
perusahaan-perusahaan. Dalam bidang ini akuntansi berguna sebagai alat bagi
pemerintah untuk menyelenggarakan pencatatan yang teratur atas
penerimaan-penerimaan negara dan penggunaan dana-dana.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">4. Akuntansi Perpajakan</span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Adalah sebenarnya tidak merupakan suatu bidang khusus yang berbeda
dengan akuntansi umum dan akuntansi keuangan. Satu-satunya masalah yang menjadi
pusat perhatian dalam akuntansi perpajakan adalah penerapan aturan-aturan pajak
yang berlaku dalam suatu negara di mana perusahaan berada, ke dalam pencatatan
akuntansi perusahaan agar dapat di tentukan pendapatan yang akan dikenakan
pajak.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">5. Akuntansi Manajemen</span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Adalah merupakan penggabungan dari beberapa bidang akuntansi yang lain
dengan tujuan agar informasi-informasi akuntansi yang lain dengan tujuan agar
informasi-informasi akuntansi yang dihasilkan dapat diolah sedemikian rupa
sehingga memberikan informasi yang dapat digunakan oleh manajemen untuk
pengambilan keputusan. Akuntansi manajemen dibutuhkan agar informasi-informasi
akuntasi dapat benar-benar berfungsi sebagai alat pembantu bagi manajemen.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">6. Auditing (Pemeriksaan Akuntan)</span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Adalah merupakan suatu bidang dalam aktivitas yang berupa pemeriksaan
secara independent atas akuntansi yang diselenggarakan oleh suatu perusahaan.
Pekerjaan pemeriksaan pembukuan ini adalah merupakan bidang pekerjaan Akuntansi
Publik. Dalam hal ini akuntan mengadakan pemeriksaan terhadap catatan-catatan
akuntansi yang merupakan dasar penyusunan laporan-laporan keuangan tersebut.
Ukuran yang digunakan untuk menentukan kelayakan daripada laporan-laporan
keuangan adalah bahwa didalam pencatatan akuntansi dan pencatatan akuntansi dan
penyajian laporan keuangan, perusahaan yang bersangkutan telah mengikuti
prinsip-prinsip akuntansi yang diterima umum dan dilaksanakan secara konsisten
(ajeg) dari tahun ke tahun.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Orang yang melakukan auditing disebut Akuntan, akuntan di bagi menjadi dua
:</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">a. Akuntan Publik</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Fungsi dan tugasnya :</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">ü Untuk melayani jasa akuntansi kepada masyarakat
(auditing)</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">ü Konsultasi management</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">ü Mengurusi masalah pajak</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">b. Akuntan Intern</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Bekerja dalam sebuah organisasi dan melakukan bagian akuntansi, bidangnya
adalah</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">ü Akuntansi Biaya</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">ü Akuntansi Keuangan</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">ü Akuntansi Manajemen (Keputusan)</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">ü Penganggaran</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">ü Akuntansi Materi</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">B. PEMAKAI INFORMASI AKUNTANSI</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Akuntansi bukanlah tujuan hanya merupakan alat, yaitu alat untuk
berkomunikasi tentang data keuangan suatu perusahaan atau suatu unit kegiatan
kepada mereka yang berkepentingan. Pihak-pihak yang berkepentingan ini harus
tahu informasi-informasi akuntansi, pihak-pihak tersebut anatara lain :</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">1. Pemilik Perusahaan</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Setiap pemilik perusahaan harus tahu perkembangan perusahaannya dari tahun
ke tahun. Informasi ini dipakai untuk menilai hasil-hasil yang dicapai pada
masa lalu dan dapat pula dijadikan petunjuk mengenai apa yang mungkin dicapai
di masa yang akan datang.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">2. Manajemen</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Akuntansi digunakan oleh manajemen sebagai suatu alat pembantu di dalam
membuat perencanaan dan pengawasan terhadap operasi-operasi perusahaannya.
Dalam arti luas akuntansi dapat membantu manajemen dalam melaksanakan fungsi
pengawasan melalu rencana organisasi dan memberikan wewenang dan tanggungjawab
kepada orang-orang yang bekerja dalam perusahaan.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">3. Kreditur atau Calon Kreditur</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Para kreditur seperti Bank atau suplier barang, sebelum memutuskan untuk
memberikan pinjaman (kredit) kepada suatu perusahaan biasanya akan meneliti
dahulu keadaan keuangan perusahaan yang bersangkutan melalui laporan-laporan
akuntansi perusahaan.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">4. Pemerintah</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Pemerintah juga berkepentingan terhadap akuntansi yang dilaksanakan oleh
instansi-instansi misalnya instansi pajak. Laporan akuntansi dapat digunakan
oleh pemerintah untuk mengawasi pelaksanaan pemberian upah atau gaji kepada
pegawai dan lainnya. Laporan-laporan akuntansi dari perusahaan-perusahaan dapat
dijadikan sebagai sumber data statistik yang akan membantu pemerintah dalam
menetapkan kebijakan-kebijakan tertentu.</span></div>
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<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">5. Buruh</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Buruh mempunyai kepentingan tersendiri atas laporan-laporan akuntansi
perusahaan. Biasanya mereka diwakili oleh organisasi-organisasi atau serikat
buruh misalnya dalam memperjuangkan adanya tingkat upah yang layak dan lain
sebagainya.</span></div>
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<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">C. BENTUK-BENTUK BADAN USAHA</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Badan usaha di Indonesia dibagi menjadi tiga yaitu :</span></div>
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<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">1. Badan Usaha Perseorangan</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Badan usaha ini dimiliki oleh satu orang yang biasanya merangkap sebagai</span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <i>manajer.</i> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Modal berasal dari orang tersebut dan menerima
keuntungan dan menanggung sendiri kerugian perusahaan.</span></div>
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<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">2. Badan Usaha Persekutuan</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Badan usaha dimana dua orang atau lebih bersekutu untuk menjalankan
suatu usaha dengan memakai nama bersama. Modal dan Keuntungan dibagi rata
sesuai perjanjian yang diberlakukan.</span></div>
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<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">3. Badan Usaha Perseroan</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Badan usaha yang modalnya terdiri atas modal</span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <i>saham.</i> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Para pemegang saham
merupakan para pemilik perusahaan. Pemegang kekuasaan tertinggi adalah para
pemegang saham, laba adalah menjadi hak para pemegang saham.</span></div>
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<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">D. PRINSIP AKUNTANSI</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Ada 3 macam prinsip akuntansi yaitu :</span></div>
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<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">1. Entitas bisnis atau kesatuan usaha (tiap
tahun bisa berubah)</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Dalam pencatatannya akuntansi tidak diperbolehkan dicampur adukkan antara
perusahaanya, disendirikan setiap bagiannya.</span></div>
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<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">2. Biaya sesungguhnya (<i>The Real Cost</i>)</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Setiap transaksi yang terjadi di akuntansi yang di catat adalah benar-benar
terjadi.</span></div>
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<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">3. Prinsip Objektifitas</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Dapat diperifikasi atau dapat dibuktikan dengan maksud setiap transaksi
akuntansi dapat ditelusuri kebenarannya.</span></div>
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<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">E. PERSAMAAN DASAR AKUNTANSI</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Kekayaan yang dimiliki oleh suatu perusahaan di sebut</span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <i>Aktiva.</i> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Hak terhadap kekayaan disebut</span><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Pasiva.</span></i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Hubungan antara Aktiva dan Pasiva dapat
dinyatakan sebagai berikut :</span></div>
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<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Aktiva = Pasiva</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Pasiva dibedakan atas dua golongan yakni : hak dari para kreditur (pihak
luar yang mempunyai tagihan pada perusahaan) dan hak dari pemilik perusahaan.
Hak dari kreditur :</span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <i>Hutang,</i> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">hak pemilik :</span><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Kekayaan sendiri </span></i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">atau</span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <i>modal.</i></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Apabila unsur pasiva dipecah atas hutang dan modal maka persamaan diatas
dapat dikembangkan lebih lanjut sebagai berikut yang lebih dikenal sebagai
persamaan dasar akuntansi :</span></div>
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<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Aktiva = Hutang + Modal</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Pada umumnya hutang terlebih dahulu dari pada modal, hal ini disebabkan
oleh kreditur mempunyai hak didahulukan terhadap kekayaan perusahaan dari pada
pemilik perusahaan itu sendiri :</span></div>
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<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Aktiva – Hutang = Modal</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">F. LAPORAN – LAPORAN KEUANGAN</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Laporan-laporan keuangan yang utama adalah Neraca dan Loporan Perhitungan
Laba – Rugi.</span></div>
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<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Neraca</span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah suatu daftar yang menunjukkan aktiva (kekayaan) , hutang dan modal
dari suatu unit ekonomi pada suatu saat tertentu, biasanya pada akhir bulan
atau akhir tahun.</span></div>
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<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Laporan Laba – Rugi </span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah suatu ikhtisar
tentang penghasilan, harga pokok penjualan dan biaya-biaya operasi suatu
perusahaan dalam suatu periode waktu tertentu, misalnya satu bulan atau satu
tahun.</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Laporan Laba – Rugi menggambarkan tentang penghasilan, harga pokok
penjualan dan biaya-biaya dalam suatu periode akuntansi. Baik neraca maupun
laporan laba – rugi menyangkut perubahan-perubahan yang terjadi atas modal
selama periode akuntansi. Dan disebut</span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Laporan
Perubahan Modal.</i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Isi neraca pada umumnya dapat dikelompokkan menjadi 3 golongan yaitu :</span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Aktiva (kekayaan), Hutang </i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">dan</span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Modal.</i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Aktiva </span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah kekayaan atau
sumber-sumber ekonomi yang dimiliki oleh perusahaan yang diharapkan akan
memberi manfaat di masa yang akan datang.</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Aktiva dibagi menjadi dua yaitu</span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Aktiva
Lancar dan Aktiva Tak Lancar.</i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Aktiva Lancar </span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah uang kas dan
kekayaan lain yang mempunyai kemungkinan yang beralasan untuk dapat dicairkan
menjadi kas.</span></div>
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<b><i><u><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Aktiva Lancar terdiri dari :</span></u></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">a) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Kas</i></b> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">yaitu uang tunai, giro
bank, check dan kertas-kertas lainnya yang dapat diterima oleh bank sebesar
nilai nominalnya.</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">b) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Surat
Berharga</i></b> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah terdiri atas saham dan obligasi serta jenis-jenis surat berharga
lainnya yang dapat segera dijual. Sering disebut juga sebagai</span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>investasi jangka pendek.</i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">c) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Pihutang
Dagang</i></b> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah tagihan perusahaan kepada pihak lain yang tidak disertai dengan
janji tertulis secara formal.</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">d) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Pihutang
Wesel </i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah suatu bentuk tagihan yang disertai dengan suatu janjiu tertulis
secara formal untuk membayar sejumlah uang yang dinyatakan dalam surat
tersebut.</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">e) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Pihutang
Penghasilan </i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah tagihan perusahaan kepada pihak lain yang timbul dari penghasilan
yang sudah menjadi hak perusahaan, tetapi sampai saat penyusunan neraca belum
diterima pembayarannya. Contoh : Pihutang Bunga, Pihutang Sewa, dll.</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">f) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Persediaan
Barang </i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah persediaan yang berupa barang-barang dagangan, barang setengah jadi
atau barang jadi yang dimiliki perusahaan pada suatu saat tertentu.</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">g) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Persekot
Biaya </i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah pembayaran dimuka atas biaya-biaya yang telah dilakukan oleh
perusahaan, seperti persekot bunga, persekot gaji, persekot sewa dan lain
sebagainya.</span></div>
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<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Aktiva Tak Lancar </span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah aktiva yang
mempunyai masa pengunaan yang relatif panjang, dalam arti tidak akan habis
dipakai dalam satu siklus operasi perusahaan.</span></div>
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<b><i><u><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Aktiva Tak Lancar dibagi menjadi 4
yaitu :</span></u></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">a) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Investasi </i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah penanaman modal
untuk jangka panjang yang biasanya diwujudkan dalam bentuk investasi dalam
saham-saham atau obligasi dari perusahaan lain atau kekayaan lain.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">b) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Aktiva
Tetap</i></b> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah meliputi semua aktiva berwujud tidak lancar dan yang digunakan dalam
operasi perusahaan. Antara lain :</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">ü </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Tanah</i></b> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah tanah yang
dimiliki dan digunakan dalam operasi perusahaan.</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">ü </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Gedung </i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah bangunan gedung
yang dimiliki dan digunakan dalam kegiatan perusahaan.</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">ü </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Mesin</i></b> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah semua mesin
yang dimiliki perusahaan yang dipergunakan dalam operasi perusahaan</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">ü </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Perlengkapan </i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah adalah kursi,
meja, lemari dan perlengkapan-perlengkapan semacam itu yang digunakan dalam
opersai perusahaan.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">ü </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Kendaraan </i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah segala jenis
alat angkutan yang dimiliki perusahaan baik kendaraan biasa ataupun alat berat.</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">c) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Aktiva Tak
Berwujud</i></b> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah aktiva-aktiva yang tidak mempunyai wujud fisik dan biasanya berupa hak
yang mempunyai nilai bagi perusahaan. Hak-hak ini biasanya mempunyai jangka
waktu tertentu. Misalnya hak paten, hak merek, lisensi dll.</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">d) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Aktiva
Lain-lain</i></b> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah semua kekayaan perusahaan yang tidak dapat dikelompokkan kedalam
aktiva-aktiva diatas.</span></div>
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<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Hutang </span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah tagihan
kreditur kepada perusahaan, merupakan kewajiban perusahaan yang timbul dari
berbagai transaksi dan kegiatan perusahaan.</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Hutang dibagi menjadi dua yaitu</span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Hutang
Jangka Pendek </i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">dan</span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Hutang Jangka Panjang.</i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Hutang Jangka Pendek</span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">a) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Hutang
Lancar</i></b> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">mencakup semua hutang dan kewajiban yang harus diselesaikan dalam jangka
waktu satu tahun atau dalam suatu masa perputaran usaha.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">b) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Hutang
Dagang</i></b> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah suatu bentuk hutang lancar yang disertai dengan janji tertulis
secara formal karena pembelian barang atau jasa</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">c) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Hutang
Wesel </i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah suatu janji tertulis yang dibuat perusahaan untuk membayar sejumlah
uang kepada orang atau perusahaan lain pada waktu yang telah ditetapkan.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">d) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Hutang
Biaya</i></b> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah hutang yang timbul karena jasa-jasa yang diterima dalam suatu
periode misalnya hutang gaji, hutang bunga, hutang pajak dll</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">e) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Hutang
Penghasilan</i></b> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah hutang yang timbul karena telah menerima pembayaran dimuka</span></div>
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<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Hutang Jangka Panjang </span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah kewajiban
perusahaan yang jatuh temponya lebih dari satu tahun sejak tanggal pembuatan
neraca.</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">a) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Hutang
Hipotik</i></b> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah dimana peminjam harus memberikan jaminan yang berbentuk harta tetap
seperti tanah, gedung dan sebagainya harta yang tidak bergerak.</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">b) </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Hutang
Obligasi </i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah suatu janji tertulis untuk membayar pinjaman pada saat jatuh
temponya ditambah dengan bunga yang akan dibayar secara teratur pada
waktu-waktu tertentu.</span></div>
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<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Modal</span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah kekayaan perusahaan yang diukur dengan menghitung selisih antara
aktiva dikurangi dengan hutang.</span></div>
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<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Untuk mengetahui mudal maka dibuat</span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Laporan
Perubahan Modal</i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">G. REKENING, JURNAL DAN POSTING</span></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Rekening </span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah suatu alat
untuk mencatat transaksi-transaksi keuangan yang bersangkut-paut dengan aktiva,
hutang, modal, penghasilan dan biaya-biaya. Tujuannya adalah untuk mencatat
data-data yang akan menjadi dasar penyusunan laporan keuangan . Kumpulan
rekening-rekening disebut</span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Buku Besar</i></b> </span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">atau</span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"> <b><i>Ledger</i></b></span><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
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<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Jurnal </span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah catatan berupa
pendebitan dan pengkreditan dari transaksi-transaksi secara chronologis beserta
penjelasan-penjelasan yang diperlukan dari transaksi tersebut.</span></div>
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<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Kegunaan Jurnal :</span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">a) Merupakan alat pencatatan yang dapat
menggambarkan pos-pos yang terpengaruh transaksi</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">b) Alat pencatat yang memberikan gambaran
secara kronologis.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">c) Mengeliminir kesalahan pencatatan</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">d) Cukup ruang untuk mencatat keterangan.</span></div>
<div class="MsoNormal" style="background: none repeat scroll 0% 0% white; line-height: 14.25pt; margin-bottom: 0.0001pt;">
<b><i><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">Posting </span></i></b><span style="color: #414141; font-family: "Arial","sans-serif"; font-size: 9pt;">adalah memindahkan
catatan yang telah dilakukan di dalam jurnal ke buku besar.</span></div>
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<br /></div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com6tag:blogger.com,1999:blog-9017166534190813425.post-16455568120701802832012-03-25T22:00:00.000-07:002012-04-11T18:36:09.195-07:00RPP<m:smallfrac m:val="off">
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<b><span lang="SV">KURIKULUM TINGKAT SATUAN PENDIDIKAN (KTSP)</span><span lang="EN-US"></span></b></div>
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<b><span lang="FI" style="font-family: "BankGothic Md BT","sans-serif"; font-size: 18pt;">PERANGKAT PEMBELAJARAN</span></b></div>
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<b><span lang="FI" style="font-family: "Benguiat Bk BT","serif"; font-size: 16pt; text-transform: uppercase;">RENCANA PELAKSANAAN PEMBELAJARAN</span></b></div>
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<b><span lang="FI" style="font-family: "Benguiat Bk BT","serif"; font-size: 16pt; text-transform: uppercase;">( RPP )</span></b></div>
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<b><span lang="FI" style="font-family: "Benguiat Bk BT","serif"; font-size: 16pt; text-transform: uppercase;"> </span></b><b><span lang="FI" style="font-family: "Comic Sans MS"; font-size: 14pt;">PENDIDIKAN BUDAYA DAN KARAKTER
BANGSA</span></b></div>
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<b><span lang="FI">Mata Pelajaran : </span></b><b><span lang="SV">Ekonomi</span></b><b><span lang="SV" style="font-size: 14pt;"> </span></b><b><span lang="FI"></span></b></div>
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<b><span lang="PT-BR">Program</span></b><b><span lang="FI"> : Ilmu Pengetahuan </span></b><b><span lang="SV">Sosial </span></b><b><span lang="FI">(IPS)</span></b></div>
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<b><span lang="FI">Satuan Pendidikan : </span></b><b><span lang="EN-US">SMA / MA</span></b><b><span lang="FI"></span></b></div>
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<b><span lang="FI">Kelas/Semester : X / 1</span></b></div>
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<b><span lang="SV">Nama Guru :</span></b><b> EVY SUPRIHATININGSIH, SE</b></div>
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<b><span lang="EN-US">NIP/NIK :
</span></b><b>19761112 200710 2 004</b></div>
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<b>Madrasah<span lang="EN-US"> : </span></b><b>MA SUNAN KALIJAGA BAWANG</b></div>
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<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;"><br clear="all" style="page-break-before: always;" />
</span></b><b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">RENCANA PELAKSANAAN
PEMBELAJARAN</span></b>
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<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">(RPP)</span></b></div>
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<span style="font-family: "Arial","sans-serif"; font-size: 11pt;">Nama Madrsah </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 11pt;">: MA </span><span style="font-family: "Arial","sans-serif"; font-size: 11pt;">Sunan Kalijaga Bawang</span></div>
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<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Mata Pelajaran</span><span style="font-family: "Arial","sans-serif"; font-size: 11pt;"> </span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 11pt;"> : Ekonomi</span></div>
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<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 11pt;">Kelas / Semester </span><span style="font-family: "Arial","sans-serif"; font-size: 11pt;"> </span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 11pt;">: X (sepuluh) / 1</span></div>
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<b><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Standar Kompetensi</span></b><b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span></b><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">: 1. Memahami permasalahan ekonomi dalam kaitannya dengan kebutuhan manusia, kelangkaan dan
sistem ekonomi.</span></div>
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<b><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kompetensi Dasar</span></b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">: 1.1 Mengidentifikasi kebutuhan manusia.</span></div>
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<br /></div>
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<b><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Indikator Pencapaian
Kompetensi </span></b><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">: </span></div>
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<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Mendeskripsikan pengertian kebutuhan.</span></div>
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<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Mendeskripsikan jenis-jenis kebutuhan.</span></div>
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<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Mengidentifikasi hal-hal yang mempengaruhi kebutuhan.</span></div>
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<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Mengidentifikasi pengertian benda pemuas kebutuhan.</span></div>
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<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Mendeskripsikan macam-macam benda pemuas kebutuhan.</span></div>
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<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">6.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Mendeskripsikan kegunaan benda pemuas kebutuhan.</span></div>
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<b><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Alokasi Waktu</span></b><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> : 3 x 45 menit</span></div>
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<b><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">A. Tujuan Pembelajaran</span></b></div>
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<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">a)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Siswa dapat mendeskripsikan pengertian kebutuhan.</span></div>
<div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">b)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Siswa dapat mendeskripsikan jenis-jenis kebutuhan.</span></div>
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<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">c)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Siswa dapat mengidentifikasi hal-hal yang mempengaruhi
kebutuhan.</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">d)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Siswa dapat
mengidentifikasi pengertian benda pemuas kebutuhan.</span></div>
<div class="MsoNormal" style="margin: 2.25pt 0cm 0.0001pt 36pt; text-align: justify; text-indent: -18pt;">
<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">e)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Siswa dapat mendeskripsikan macam-macam benda pemuas
kebutuhan.</span></div>
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<span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">f)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="DE" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Siswa dapat mendeskripsikan kegunaan benda pemuas
kebutuhan.</span></div>
<div style="margin: 4.5pt 0cm 0.0001pt 57.75pt; text-indent: -21.75pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 10pt;"><span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Karakter
siswa yang diharapkan : </span></b></div>
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<span lang="EN-US" style="font-family: Wingdings; font-size: 10pt;">§<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><i><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kerja keras, Jujur,
saling menghargai. </span></i></div>
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<span lang="EN-US" style="font-family: Wingdings; font-size: 10pt;"><span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kewirausahaan
/ Ekonomi Kreatif : </span></b></div>
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<span lang="EN-US" style="font-family: Wingdings; font-size: 10pt;">§<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><i><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kerja keras, jujur,
saling menghargai orang lain, ,
inovatif, </span></i></div>
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<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">B. Materi Pokok</span></b></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kebutuhan
manusia</span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"></span></div>
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<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">C. Uraian Materi</span></b></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">a)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Pengertian kebutuhan </span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">b)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Macam-macam kebutuhan</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">c)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Hal-hal yang
mempengaruhi kebutuhan</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">d)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Pengertian benda pemuas
kebutuhan</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">e)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Macam-macam benda
pemuas kebutuhan</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">f)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kegunaan benda pemuas
kebutuhan</span></div>
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<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">D. Pendekatan</span></b></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> Kontekstual</span><span style="font-family: "Arial","sans-serif"; font-size: 10pt;"></span></div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com0tag:blogger.com,1999:blog-9017166534190813425.post-69361736918397574772012-03-07T18:50:00.002-08:002012-03-07T19:04:58.127-08:00<m:smallfrac m:val="off">
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<h1 align="center" style="text-align: center;">
<span lang="EN-US" style="color: red; font-size: 14pt;">BAB 9</span></h1>
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<b><span lang="EN-US" style="color: red; font-size: 14pt;">PASAR
UANG, PASAR MODAL, PASAR BARANG BERJANGKA</span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="color: red; font-size: 14pt;">DAN
PASAR TENAGA KERJA</span></b></div>
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<br /></div>
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<span lang="EN-US">I. PENDAHULUAN</span></div>
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<span lang="EN-US">Pada unit terdahulu, kita telah mulai menelusuri seluk-beluk pasar.
Kali ini kita akan membicarakan jenis-jenis pasar yang penting dalam kegiatan
ekonomi. Dalam pembicaraan ini, kita akan menjumpai istilah pasar dan bursa.
Sebagaimana telah diutarakan, pasar merupakan suatu tempat di mana para calon
penjual dan calon pembeli secara langsung maupun tidak langsung saling bertemu
untuk melaksanakan pertukaran barang dan jasa. Sedangkan bursa merupakan tempat
bertemu dan berkumpulnya orang-orang dan golongan pengusaha untuk membicarakan
segala sesuatu yang berhubungan dengan dunia bisnis/perdagangan/perniagaan
barang. Pertemuan ini biasanya berakhir dengan transaksi jual beli.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Dua pengertian di atas memuat tiga implikasi berikut. Pertama,
pelaku dalam pasar adalah masyarakat umum (produsen dan konsumen), sedangkan
pelaku dalam bursa hanya dan kalangan tertentu seperti pengusaha. Kedua, barang
yang diperdagangkan di pasar berupa semua jenis kebutuhan masyarakat, sedangkan
dalam bursa dijual barang yang bersifat khusus yang laku di pasar dunia,
seperti saham, obligasi, dan valuta asing, serta komoditi ekspor, seperti teh,
cengkeh, timah, dan sebagainya. Ketiga, pasar terdapat di mana-mana dan umumnya
dekat dengan konsumen, sedangkan bursa hanya terda pat di tempat tertentu atas
ijin pemermntah.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Akan tetapi, kamus bahasa Indonesia mengisyaratkan bursa sebagai
tempat orang-orang melakukan jual beli. Jadi, pada dasarnya pengertian bursa
identik dengan pasar. Berdasarkan itulah, dalam pembahasan kita selanjutnya,
kata pasar dan bursa dianggap sama, sehingga jenis-jenis bursa pun ditempatkan
sebagai jenis-jenis pasar.</span></div>
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<br /></div>
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<i><span lang="EN-US">A. <b>PASAR UANG</b></span></i><b><span lang="EN-US"></span></b></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Pasar uang adalah pasar tempat atau kegiatan bertemunya permintaan
dan penawaran dana-dana berupa surat-surat berharga, yang mempunyai jangka
waktu kurang dan satu tahun. Dana-dana yang diperjualbelikari di pasar uang
dapat berasal dari:</span></div>
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<span lang="EN-US">1. kelebihan uang kas
dari Badan Usaha milik Negara (BUMN);</span></div>
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<span lang="EN-US">2. kelebihan uang kas
dari bank-bank;</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">3. kelebihan uang kas
dari perusahaan yang belum digunakan.</span></div>
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<br />
<a name='more'></a><br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Adapun surat-surat berharga yang diperjualbelikan meliputi:</span></div>
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<span lang="EN-US">1. <i>call
money, </i>yaitu pinjaman sewaktu-waktu (umumnya hanya berjangka beberapa
hari);</span></div>
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<span lang="EN-US">2. SBPU (Surat Berharga Pasar Uang);</span></div>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">3. SBI (Sertifikat Bank Indonesia);</span></div>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">4. Surat promes/aksep dan wesel dagang yang
diterbitkan oleh bank atau lembaga keuangan nonbank.</span></div>
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<br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Fungsi pasar uang adalah sebagai tempat dan alat untuk mengetahui
situasi pinjaman jangka pendek <i>(call
money, </i>wesel, dan lain-lain). Berkat adanya pasar uang, dana-dana yang
berlebih dari suatu bank/perusahaan
sebelum digunakan oleh pemiliknya dapat diproduktifkan, sehingga tidak terjadi
uang menganggur <i>(idle money). </i>Akibatnya,
pihak yang membutuhkan dana dapat terbantu untuk memperlancar kegiatan-kegiatan
di badan usaha yang bersangkutan.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Umumnya tnansaksi yang terjadi di pasar uang berlangsung sebagai
berikut. Lembaga keuangan (misalnya Bank A) memiliki kelebihan dana (uang kas).
Daripada uang itu hanya “tidur” saja di lemari besinya, Bank A kemudian
memutuskan untuk memproduktifkan uang tersebut, yaitu dipakai untuk membeli
SBPU atau SBI di pasar uang. Sebagai imbalan, Bank A akan mendapat hasil berupa
bunga/diskonto. Adapun pihak-pihak yang membutuhkan dana (permintaan) dapat
berasal dari bank-bank/perusahaan yang memerlukan uang tunai sesegera mung kin.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Misalnya, suatu bank mengalami masalah likuiditas. Dalam kondisi
seperti ini bank tersebut membutuhkan uang tunai dengan segera. Uang tunai itu
antana lain digunakan untuk membayar upah, membeli bahan bakar, keperluan
administrasi intern, dan lain-lain. Agar permasalahannya teratasi, bank yang
bersangkutan dapat meminjam (kredit) dan bank lain dengan jalan mengeluarkan
surat promes yang telah disahkan oleh bank/perusahaan yang bersangkutan.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Lembaga-lembaga yang terlibat dalam pasar uang antana lain bank-bank
(baik bank swasta maupun pemerintah), yayasan, dana pensiun, perusahaan
asuransi, dan lembaga keuangan lainnya.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Dewasa ini, pasar uang New York merupakan pasar uang yang terbesar
di dunia dan didominasi oleh bank-bank besar Amerika, Jepang, dan Eropa. Selain
New York, pusat pasar uang lain yang besar juga terdapat di London, Tokyo dan
Paris.</span></div>
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<br /></div>
<h1>
<span lang="EN-US"> BURSA
VALUTA ASING</span></h1>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Masing-masing negara memiliki mata uang yang berbeda. Bila terjalin
perdagangan antarnegara, diperlukan valuta asing atau devisa, yaitu mata uang
yang dapat diterima oleh dunia internasional. Mata uang seperti itu di
antaranya dollar AS, mark Jerman (DM), poundsterling, yen, dan lain-lain. Sebagai
ilustrasi, perhatikanlah dua contoh berikut ini berikut ini :</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Seorang pengusaha di Jakarta ingin membeli mesin-mesin dan perusahaan
industri ternama di Jerman. Sudah tentu pengusaha di Jerman minta dibayar
dengan uang negaranya, yaitu DM (mark Jerman). Oleh karena uang rupiah tidak
berlaku di Jerman, pengusaha Indonesia itu harus membeli mark Jerman dan bank
devisa dengan harga tententu. Harga yang dibayar untuk membeli uang asing
tersebut dinamakan kurs.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Di lain kesempatan, seorang karyawan baru pulang dan Amerika
Serikat. Di dompetnya masih cukup banyak terdapat lembaran uang dollar AS. Mata
uang itu tidak bisa di pakai di tanah air. Ia harus menukarkannya dengan mata
uang rupiah. Maka Ia pun menjual uang dollarnya ke bank devisa sesuai dengan
kurs yang berlaku.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Dua contoh di atas memperlihatkan bahwa mata uang asing dapat
diperjualbelikan. Jual beli valuta asing ini terjadi di pasar yang khusus,
yaitu bursa valuta asing. Dengan demikian, bursa valuta asing merupakan pasar
tempat diperjualbelikannya macam-macam mata uang asing.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Penentuan kurs valuta asing dalam keadaan pasar bebas dibentuk oleh
interaksi antara permintaan dan penawaran tenhadap valuta asing tersebut.
Permintaan akan valuta asing sebagian besar datang dan para importir yang harus
membayar impor barang atau jasa dan luar negeri, sedangkan penawaran valuta
asing sebagian besar berasal dan para eksportir yang hasil ekspornya dibayar
dalam mata uang asing. Permintaan valuta asing juga datang dari orang-orang
yang mau berangkat ke Iuar negeri atau orang orang yang mau menanamkan uangnya
di luar negeri. Di Indonesia kurs resmi ditentukan oleh Bank Indonesia dengan
nama kurs konvensi atau nilai tukar mata uang asing tenhadap rupiah. Kurs
valuta asing terpenting setiap hari dapat diketahui dari bank-bank devisa atau
surat kabar.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Fungsi bursa valuta asing meliputi dua hal berikut. Pertama, sebagai
tempat bertemu untuk memperoleh informasi tentang keadaan pasar valuta asing.
Kedua, sebagai tempat dan alat untuk mengetahui kurs-kurs uang asing (valuta
asing). Adapun lembaga-lembaga yang diperbolehkan menjual valuta asing antana
lain bank-bank (bank devisa), <i>money
changer, </i>makelar valuta asing. Berkat adanya pasar valuta asing,
perdagangan antarnegara dapat berlangsung tanpa kendala berarti.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Berikut ini disajikan contoh daftar valuta dengan kurs jual-beli
menurut Bank Indonesia. Pada prinsipnya, kurs jual dan beli yang terdapat pada
daftar tensebut dipandang dari posisi bank sebagai penjual/pembeli valuta
asing.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Tabel contoh kurs jual-beli valuta asing menurut Bank Indonesia</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse;">
<tbody>
<tr>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none solid; border-width: medium medium 1pt; padding: 0cm 2.8pt; width: 119.05pt;" valign="top" width="159"><div class="MsoNormal" style="text-align: justify;">
<i><span lang="EN-US" style="font-size: 10pt;">Nama Valuta Asing</span></i></div>
</td>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none solid; border-width: medium medium 1pt; padding: 0cm 2.8pt; width: 38.25pt;" valign="top" width="51"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none solid; border-width: medium medium 1pt; padding: 0cm 2.8pt; width: 76.55pt;" valign="top" width="102"><div class="MsoNormal" style="text-align: justify;">
<i><span lang="EN-US" style="font-size: 10pt;">Kurs Jual</span></i></div>
</td>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none solid; border-width: medium medium 1pt; padding: 0cm 2.8pt; width: 38.85pt;" valign="top" width="52"><div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none solid; border-width: medium medium 1pt; padding: 0cm 2.8pt; width: 69.7pt;" valign="top" width="93"><div class="MsoNormal" style="text-align: justify;">
<i><span lang="EN-US" style="font-size: 10pt;">Kurs Be/i</span></i></div>
</td>
</tr>
<tr>
<td style="border: medium none; padding: 0cm 2.8pt; width: 119.05pt;" valign="top" width="159"><div class="MsoNormal" style="text-align: justify;">
<i><span lang="EN-US" style="font-size: 10pt;">Dollar AS (US </span></i><span lang="EN-US" style="font-size: 10pt;">$) </span></div>
</td>
<td style="border: medium none; padding: 0cm 2.8pt; width: 38.25pt;" valign="top" width="51"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">Rp.</span></div>
</td>
<td style="border: medium none; padding: 0cm 2.8pt; width: 76.55pt;" valign="top" width="102"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">8.985,00</span></div>
</td>
<td style="border: medium none; padding: 0cm 2.8pt; width: 38.85pt;" valign="top" width="52"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">Rp.</span></div>
</td>
<td style="border: medium none; padding: 0cm 2.8pt; width: 69.7pt;" valign="top" width="93"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">7.985,00</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.8pt; width: 119.05pt;" valign="top" width="159"><div class="MsoNormal" style="text-align: justify;">
<i><span lang="EN-US" style="font-size: 10pt;">Mark Jerman (DM)</span></i></div>
</td>
<td style="padding: 0cm 2.8pt; width: 38.25pt;" valign="top" width="51"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">Rp.</span></div>
</td>
<td style="padding: 0cm 2.8pt; width: 76.55pt;" valign="top" width="102"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">4.274,74</span></div>
</td>
<td style="padding: 0cm 2.8pt; width: 38.85pt;" valign="top" width="52"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">Rp.</span></div>
</td>
<td style="padding: 0cm 2.8pt; width: 69.7pt;" valign="top" width="93"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">3.794,90</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.8pt; width: 119.05pt;" valign="top" width="159"><div class="MsoNormal" style="text-align: justify;">
<i><span lang="EN-US" style="font-size: 10pt;">Poundsterling (E)</span></i></div>
</td>
<td style="padding: 0cm 2.8pt; width: 38.25pt;" valign="top" width="51"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">Rp.</span></div>
</td>
<td style="padding: 0cm 2.8pt; width: 76.55pt;" valign="top" width="102"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">13.437,07</span></div>
</td>
<td style="padding: 0cm 2.8pt; width: 38.85pt;" valign="top" width="52"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">Rp.</span></div>
</td>
<td style="padding: 0cm 2.8pt; width: 69.7pt;" valign="top" width="93"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">11.933,58</span></div>
</td>
</tr>
<tr>
<td style="padding: 0cm 2.8pt; width: 119.05pt;" valign="top" width="159"><div class="MsoNormal" style="text-align: justify;">
<i><span lang="EN-US" style="font-size: 10pt;">GuldenBelanda(Nf)</span></i></div>
</td>
<td style="padding: 0cm 2.8pt; width: 38.25pt;" valign="top" width="51"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">Rp.</span></div>
</td>
<td style="padding: 0cm 2.8pt; width: 76.55pt;" valign="top" width="102"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">3.793,87</span></div>
</td>
<td style="padding: 0cm 2.8pt; width: 38.85pt;" valign="top" width="52"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">Rp.</span></div>
</td>
<td style="padding: 0cm 2.8pt; width: 69.7pt;" valign="top" width="93"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">3.368,00</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none solid; border-width: medium medium 1pt; padding: 0cm 2.8pt; width: 119.05pt;" valign="top" width="159"><div class="MsoNormal" style="text-align: justify;">
<i><span lang="EN-US" style="font-size: 10pt;">Yen (</span></i><i><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">¥</span></i><i><span lang="EN-US" style="font-size: 10pt;">)</span></i></div>
</td>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none solid; border-width: medium medium 1pt; padding: 0cm 2.8pt; width: 38.25pt;" valign="top" width="51"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">Rp.</span></div>
</td>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none solid; border-width: medium medium 1pt; padding: 0cm 2.8pt; width: 76.55pt;" valign="top" width="102"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">82,64</span></div>
</td>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none solid; border-width: medium medium 1pt; padding: 0cm 2.8pt; width: 38.85pt;" valign="top" width="52"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">Rp.</span></div>
</td>
<td style="border-color: -moz-use-text-color -moz-use-text-color windowtext; border-style: none none solid; border-width: medium medium 1pt; padding: 0cm 2.8pt; width: 69.7pt;" valign="top" width="93"><div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-size: 10pt;">73,39</span></div>
</td>
</tr>
</tbody></table>
</div>
<div class="MsoCaption">
<span lang="EN-US">Sumber:
Kompas, 3 Juni 2000</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Jika Tuan Tony harus membayar barang impornya kepada pengusaha di
luar negeri, berapa rupiahkah uang yang harus ia bayarkan jika masing masing
barang itu senilai 5.000 dollar AS, 4.800 mark Jerman, dan 4.400 poundsterling?
Untuk membayar barang impor tersebut Tuan Tony harus pergi ke bank devisa untuk
membeli valuta asing yang bersangkutan. Berarti, posisi bank dalam kasus ini
berada pada pihak penjual. Kalau begitu, uang yang harus dibayar oleh Tuan Tony
adalah sebesar Rp(5.000 x 8.985) + (4.800 x 4.274) + (4.400 x 13.437,07).</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<h1>
<span lang="EN-US">B. PASAR MODAL</span></h1>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Pasar modal ini kerap disebut dengan bursa efek. Telah kita ketahui
bahwa dalam pasar uang dana-dana dan surat-surat berharga diperjualbelikan
untuk jangka waktu kurang dari satu tahun. Sedangkan di pasar modal diperjualbelikan
dana-dana jangka panjang, seperti saham, obligasi, dan surat-surat berhanga
lainnya untuk jangka waktu lebih dari satu tahun. Dengan demikian, pasar modal
adalah tempat bertemunya pihak yang menawarkan dan pihak yang memerlukan dana
jangka panjang, yakni dalam bentuk surat bukti hutang jangka panjang
(obligasi), surat tanda penyertaan modal (saham), serta surat-surat berharga
lainnya.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Kemudian perlu kita ketahui juga, perdagangan efek di bursa hanya
dapat dilaksanakan oleh anggota bursa melalui wakil perantara pedagang efek
yang dikenal sebagai pialang (broker). Maka dari itu, bank, lembaga keuangan
bukan bank, perusahaan asuransi atau perorangan tidak dapat langsung
menjual/membeli efek di bursa. Pihak yang dapat diperkenankan melakukan
tnansaksi di bursa efek adalah penusahaan efek atau wakilnya. Bank hanya dapat
menyelenggarakan kegiatan usaha sebagai penjamin emisi dan perantara pedagang
efek. Penusahaan efek harus dibentuk tersendiri dan harus memenuhi persyaratan
modal yang telah ditetapkan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<h1>
<span lang="EN-US"> 1. Lembaga
Pengelola Pasar Modal</span></h1>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Di Indonesia kita mengenal Bursa Efek Jakarta atau BEJ dan Bursa
Efek Surabaya atau BES sebagai pusat kegiatan pasan modal utama. Akhin-akhin
ini, kegiatan pasan modal di Indonesia semakin berkembang. Bahkan kita sudah
memiliki lembaga-lembaga pengelola pasar modal maupun pelaksana.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">a. <i>Badan Pembina Pasar Modal</i></span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Lembaga ini mempunyai tugas pokok sebagai benikut.</span></div>
<div class="MsoBodyTextIndent" style="margin-left: 53.25pt;">
<span lang="EN-US">1) Memberikan pertimbangan
kebijakan kepada menteri keuangan dalam melaksanakan wewenangnya di bidang
pasar modal berdasarkan UU No. 1 5/1952 tentang Bursa dan Peraturan
Perundang-undangan lainnya</span></div>
<div class="MsoNormal" style="margin-left: 53.25pt; text-align: justify; text-indent: -27.35pt;">
<span lang="EN-US">2) Memberikan pertimbangan kebijakan kepada
menteri keuangan dalam melaksanakan wewenang terhadap BUMN, PT (Pensero), Dana
Reksa, sebagaimana dimaksud dalam pasal 16 Kepres No. 60/1988.</span></div>
<div class="MsoNormal" style="margin-left: 53.25pt; text-align: justify; text-indent: -27.35pt;">
<br /></div>
<div class="TxBrp22" style="margin-left: 25.9pt;">
<span lang="EN-US" style="font-size: 12pt;">Adapun badan pembina pasar modal tendiri
dari :</span></div>
<div class="MsoNormal" style="margin-left: 52.9pt; text-align: justify; text-indent: -27pt;">
<span lang="EN-US">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US">Ketua: </span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US"> Menteri Keuangan</span></div>
<div class="MsoNormal" style="margin-left: 53.25pt; text-align: justify; text-indent: -27.35pt;">
<span lang="EN-US">2. Wakil ketua:</span></div>
<div class="MsoNormal" style="margin-left: 80.6pt; text-align: justify; text-indent: -27.35pt;">
<span lang="EN-US">Menteri Negara
Perencanaan Pembangunan Nasional/Ketua Bappenas</span></div>
<div class="MsoNormal" style="text-align: justify;">
<i><span lang="EN-US"> </span></i><span lang="EN-US">3.
Anggota </span></div>
<div class="MsoNormal" style="margin-left: 72.75pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US">Menteri
Perindustrian dan Perdagangan </span></div>
<div class="MsoNormal" style="margin-left: 72.75pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US">Menteri
Sekretaris Negara </span></div>
<div class="MsoNormal" style="margin-left: 72.75pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US">Gubernur
Bank Indonesia</span></div>
<div class="MsoNormal" style="margin-left: 72.75pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US">d.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US">Ketua Badan
Koordinasi Penanaman Modal ( BKPM)</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US"> 4.
Sekretaris :</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US"> Ketua
BAPEPAM </span></div>
<div class="MsoNormal" style="margin-left: 54.75pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<i><span lang="EN-US"> b. Badan
Pelaksana Pasar Modal (Bapepam)</span></i></div>
<div class="MsoBodyTextIndent2" style="margin-left: 52.9pt;">
<span lang="EN-US">Lembaga ini adalah badan pemerintah setingkat direktorat jenderal
yang bertanggung jawab langsung kepada menteri keuangan. Tugas yang diemban
oleh lembaga ini antara lain:</span></div>
<div class="MsoBodyTextIndent3" style="margin-left: 80.25pt;">
<span lang="EN-US">1) mengadakan penilaian
tenhadap perusahaan-perusahaan yang akan menjual efek-efeknya melalui pasar
modal, apakah telah memenuhi syarat-syarat yang ditentukan;</span></div>
<div class="MsoNormal" style="margin-left: 80.25pt; text-align: justify; text-indent: -27.35pt;">
<span lang="EN-US">2) terus menerus mengikuti perkembangan
perusahaan-perusahaan yang menjual efeknya melalui pasar modal;</span></div>
<div class="MsoNormal" style="margin-left: 80.25pt; text-align: justify; text-indent: -27.35pt;">
<span lang="EN-US">3) melaksanakan pembinaan dan pengawasan
terhadap pasar modal yang diselenggarakan oleh swasta nasional.</span></div>
<div class="MsoNormal" style="margin-left: 80.25pt; text-align: justify; text-indent: -27.35pt;">
<br /></div>
<h2>
<span lang="EN-US"> C. PT
(Persero) Danareksa</span></h2>
<div class="MsoNormal" style="margin-left: 52.9pt; text-align: justify;">
<span lang="EN-US">Lembaga ini termasuk Badan Usaha milik Negara (BUMN). Lembaga ini
mempunyai tugas pokok sebagai berikut :</span></div>
<div class="MsoNormal" style="margin-left: 78.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">1) Mempercepat proses pengikutsertaan
masyarakat dalam pemilikan saham perusahaan melalui pasar modal dan memecahnya
dalam bentuk sertifikat saham.</span></div>
<div class="MsoNormal" style="margin-left: 78.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">2) Meningkatkan partisipasi masyarakat dalam
pengerahan dana dengan membeli efek untuk diri sendiri. Tujuannya adalah
mendapat keuntungan dan menjual sertifikat sendiri dengan maksud agar
masyarakat dapat menikmati keuntungan.</span></div>
<div class="MsoNormal" style="margin-left: 78.8pt; text-align: justify; text-indent: -25.9pt;">
<br /></div>
<h3>
<span lang="EN-US">2. Pelaku dan
Penunjang Pasar Modal</span></h3>
<div class="MsoNormal" style="margin-left: 52.9pt; text-align: justify;">
<span lang="EN-US">Selain lembaga pengelola, dalam kegiatan pasar modal terlibat juga
para pelaku dan penunjang. Para pelaku yang terlibat dalam pasar modal dapat
kita rincikan sebagai berikut.</span></div>
<div class="MsoNormal" style="margin-left: 78.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">a. Emiten, yaitu pihak yang bermaksud
melakukan emisi efek, artinya menawarkan efek untuk dijual atau diperdagangkan.</span></div>
<div class="MsoNormal" style="margin-left: 78.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">b. Perusahaan efek, yakni perusahaan yang
telah memperoleh izin usaha dari Bapepam untuk menjalankan satu atau beberapa
kegiatan sebagai penjamin emisi efek, perantara pedagang efek, dan manajer
investasi atau penasehat investasi.</span></div>
<div class="MsoNormal" style="margin-left: 82.05pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 52.9pt; text-align: justify; text-indent: -27pt;">
<span lang="EN-US"> c. Danareksa <i>(invesment fund), </i>emiten yang kegiatannya melakukan investasi,
investasi kembali atau perdagangan efek.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Adapun lembaga yang berperan sebagai penunjang pasar modal adalah
sebagai berikut:</span></div>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">a. Wali amanat, yakni pihak yang dipercaya
untuk mewakili kepentingan seluruh pedagang obligasi atau sekuritas kredit.
Peranan ini dipegang oleh bank.</span></div>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">b. Penanggung, yakni pihak yang menanggung
pembayaran kembali jumlah pokok dan bunga emisi obligasi atau sekuritas kredit
dalam hal emiten cidera janji.</span></div>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">c. Akuntan publik, yakni lembaga profesi yang
melakukan pemeriksaan atas laporan keuangan perusahaan dan memberikan
pendapatnya, apakah sudah sesuai dengan prinsip akuntansi Indonesia dan
ketentuan Bapepam.</span></div>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">d. Konsultan hukum, yakni lembaga yang bertugas
meneliti aspek-aspek hukum emiten dan memberikan pendapat segi hukum <i>(legal opinion) </i>tentang keadaan dan
keabsahan usaha emiten seperti anggaran dasar/ akte pendirian perusahaan, ijin
usaha yang wajib dimiliki emiten, bukti pemilikan/penguasaan atas harta
kekayaan emiten, perikatan-perikatan yang dilakukan oleh emiten dengan pihak
ketiga.</span></div>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">e. Perusahaan penilai, yakni lembaga yang
bertugas melaksanakan penilaian kembali aktiva menurut nilai wajar terhadap
emiten yang akan menawarkan sahamnya.</span></div>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">f. Biro administrasi efek, yakni pihak yang
berdasarkan kontrak dengan emiten, secara teratur menyediakan jasa melaksanakan
pembukuan, transfer, dan pencatatan pembayaran deviden.</span></div>
<h3>
<span lang="EN-US" style="font-weight: normal;"> </span></h3>
<h3>
<span lang="EN-US" style="font-weight: normal;">3. </span><span lang="EN-US">Prosedur dalam Pasar Modal</span></h3>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify;">
<span lang="EN-US">Di sini kita akan membicarakan dua prosedur menyangkut pasar modal
Terlebih dahulu kita akan meninjau prosedur pengajuan emisi saham. Untuk
menciptakan suatu pasar modal yang tertib, terbuka, dan efisien serta
menghindari spekulasi, penipuan, dan kerugian yang tidak diinginkan bagi para
investor, Bapepam menentukan prosedur penjualan sebagai berikut:</span></div>
<div class="MsoNormal" style="margin-left: 77.75pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">a. Emiten (perusahaan yang akan <i>go public </i>atau ingin menawarkan sahamnya
dalam bursa) terlebih dahulu harus mendaftarkan diri pada Bapepam menurut
prosedur yang berlaku.</span></div>
<div class="MsoNormal" style="margin-left: 77.75pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">b. Kemudian, perusahaan yang akan melakukan
emisi saham/obligasi akan menghubungi perusahaan-penusahaan berikut.</span></div>
<div class="MsoNormal" style="margin-left: 103.65pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">1) Penjamin emisi efek, yaitu perusahaan yang
menjamin akan membeli efek yang tidak habis dijual sehingga dana yang
dibutuhkan oleh emiten dapat dipenuhi.</span></div>
<div class="MsoNormal" style="margin-left: 103.65pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">2) Akuntan publik, yaitu lembaga profesi yang
akan melakukan pemeriksaan terhadap laporan keuangan perusahaan.</span></div>
<div class="MsoNormal" style="margin-left: 103.65pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">3) Penilai, yaitu perusahaan yang menilai
aktiva perusahaan yang akan mengadakan emisi dengan memperhatikan kemampuan
rentabilitas, likuiditas, solvabilitas, serta prospek masa depan perusahaan.</span></div>
<div class="MsoNormal" style="margin-left: 77.75pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">c. Dengan dukungan dari penjamin emisi, serta
telah diperiksa oleh akuntan publik maupun perusahaan penilai, emiten
mengajukan permohonan kepada Bapepam dengan menyertakan lampiran-lampiran
pernyataan pendaftaran, prospektus, dan laporan keuangan.</span></div>
<div class="MsoNormal" style="margin-left: 77.75pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">d. Perusahaan yang permohonannya disetujui
oleh Bapepam dapat lang-sung menawarkan sahamnya di bursa efek. Penawaran
pertama disebut pasar perdana. Jual beli selanjutnya di bursa disebut pasar
sekunder.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Prosedur berikutnya dalam pasar modal adalah prosedur perdagangan di
bursa. Prosedur ini dapat kita gambarkan sebagai benikut.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="9" width="35"><br /></td>
<td width="96"><br /></td>
<td width="45"><br /></td>
<td width="80"><br /></td>
<td width="7"><br /></td>
<td width="89"><br /></td>
<td width="7"><br /></td>
<td width="62"><br /></td>
<td width="2"><br /></td>
<td width="25"><br /></td>
<td width="7"><br /></td>
<td width="121"><br /></td>
</tr>
<tr>
<td height="53"><br /></td>
<td align="left" colspan="2" valign="top"><img height="53" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="141" /></td>
<td colspan="4"><br /></td>
<td align="left" colspan="5" rowspan="3" valign="top"><img height="110" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="217" /></td>
</tr>
<tr>
<td height="8"><br /></td>
</tr>
<tr>
<td height="49"><br /></td>
<td><br /></td>
<td align="left" colspan="2" valign="top"><img height="49" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image003.gif" width="125" /></td>
<td><br /></td>
<td align="left" rowspan="4" valign="top"><img height="61" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="89" /></td>
</tr>
<tr>
<td height="2"><br /></td>
</tr>
<tr>
<td height="1"><br /></td>
<td align="left" colspan="2" rowspan="6" valign="top"><img height="61" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image005.gif" width="141" /></td>
</tr>
<tr>
<td height="9"><br /></td>
<td colspan="2"><br /></td>
<td colspan="2"><br /></td>
<td align="left" rowspan="3" valign="top"><img height="50" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image006.gif" width="2" /></td>
</tr>
<tr>
<td height="14"><br /></td>
</tr>
<tr>
<td height="27"><br /></td>
<td colspan="5"><br /></td>
<td colspan="2"><br /></td>
<td align="left" rowspan="5" valign="top"><img alt="Text Box: Penjual /investor
Dalam Negeri " height="49" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image007.gif" width="121" /></td>
</tr>
<tr>
<td height="1"><br /></td>
</tr>
<tr>
<td height="9"><br /></td>
<td colspan="5"><br /></td>
<td align="left" colspan="2" rowspan="2" valign="top"><img height="12" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image008.gif" width="27" /></td>
</tr>
<tr>
<td height="3"><br /></td>
</tr>
<tr>
<td height="9"><br /></td>
</tr>
</tbody></table>
<span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<br /></div>
<br />
<h4>
<span lang="EN-US">Peraga 15.1 Prosedur perdagangan saham di lantai bursa </span></h4>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<br /></div>
<h3 style="margin-left: 0cm;">
<span lang="EN-US">4. Manfaat
Bursa Efek</span></h3>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Umumnya peranan pasar modal mencakup dua hal berikut. Pertama,
sebagai tempat bertemu untuk memperoleh informasi tentang keadaan pasar efek.
Kedua, sebagai tempat dan alat untuk mengetahui situasi pinjaman jangka panjang
(saham dan obligasi). Meningkatnya volume transaksi dan banyaknya perusahaan
yang aktif di lantai bursa mengindikasikan tiga hal sebagai berikut.</span></div>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">a. Semakin baiknya ekonomi nasional. Kondisi
ini dapat terjadi karena perusahaan memiliki kesempatan yang lebih luas untuk
mengembangkan investasi yang pada akhirnya akan menggugah peningkatan produksi.</span></div>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">b. Semakin meningkatnya daya beli masyarakat.
Peningkatan produksi pada gilirannya akan menciptakan kebutuhan akan tenaga
kerja. Berarti, akan terbukalah peluang terhadap perluasan lapangan kerja dan
sekaligus pemerataan ekonomi masyarakat.</span></div>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">c. Laju pertumbuhan ekonomi akan meningkat.
Kondisi ini merupakan konsekuensi logis dari sehatnya kegiatan ekonomi dalam
masyarakat.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US">C. PASAR BARANG BERJANGKA / PASAR KOMIDITI</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Pasar barang berjangka atau pasar komoditi merupakan tempat
diperjualbelikannya barang-barang dagangan yang laku di pasaran dunia. Dengan
kata lain, pasar barang berjangka adalah sarana perniagaan yang disediakan
sebagai tempat pertemuan untuk
mengadakan transaksi dagang antara pengusaha yang melakukan kegiatan dalam
perdagangan barang. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Berdasarkan pengertian di atas, kita dapat menyimpulkan fungsi pasar
barang berjangka sebagai benikut:</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">1. Tempat untuk memperoleh informasi tentang
produk (barang/komoditi) tertentu serta harga-harga.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">2. Tempat untuk mengadakan jual beli barang
dengan mengadakan transaksi efektif maupun spekulatif.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">3. Tempat dan alat untuk mengukur tingkat
perniagaan/perdagangan.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Kegiatan utama dalam pasar barang berjangka adalah transaksi. Transaksi yang terdapat
dalam pasar barang berjangka dapat bensifat efektif dan spekulatif. Transaksi
efektif menunjuk pada suatu transaksi jual beli di pasar yang diakhiri dengan
penyerahan barang dagangan dari penjual kepada pembeli. Jadi, dalam transaksi
efektif, tnansaksi benar-benar dilakukan secara nyata oleh pihak pembeli dan
penjual. Sedangkan transaksi spekulatif bukan merupakan transaksi jual beli
secara murni. Dalam transaksi ini, motif spekulasi lebih dominan. Transaksi
tidak diakhiri dengan penyerahan barang seperti halnya transaksi efektif,
karena tujuannya bukan menyelesaikan persetujuan dagang dengan serah terima
barang, melainkan pembayaran dan penerimaan perbedaan harga.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Barang-barang yang ditransaksikan dalam pasar barang berjangka
memiliki ciri-ciri seperti:</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">1. merupakan barang yang laku di pasaran
dunia;</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">2. merupakan barang yang mudah diganti,
dengan tidak mengubah mutu/ kualitas, sehingga sifat barang yang bersangkutan
harus dapat diperjualbelikan dalam partai besar (jumlah banyak) dan persediaan
barang cukup serta pengadaannya dapat dilakukan secara berkala;</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">3. merupakan barang yang ditetapkan untuk
diperdagangkan di pasar sesuai dengan keputusan menteri yang bertanggung jawab
di bidang perdagangan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Misalnya, terjadi persetujuan jual beli barang <i>X </i>pada tanggal 3 Januari 1994 dan penyerahan barang pada tanggal 8
Maret 1994. Pembeli bersedia membeli pada tanggal 3 Januari karena ia
mengharapkan (yakin) bahwa barang tersebut akan lebih mahal harganya. Dengan
begitu, ia dapat menjual kembali barang pada tingkat harga yang lebih tinggi.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Secara umum, dampak dari adanya pasar barang berjangka adalah:</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">1. kebutuhan akan barang di suatu negara
dapat dipenuhi;</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">2. bagi produsen (negara), pasar barang
merupakan sarana untuk memperluas pasar, sehingga pabrik-pabrik dapat bekerja
dalam kapasitas penuh;</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">3. kegiatan pabrik dengan kapasitas penuh
memungkmnkan diserapnya tambahan tenaga kerja, sehingga perekonomian masyarakat
pun semakin meningkat.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<h1>
<span lang="EN-US">D. PASAR TENAGA KERJA </span></h1>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Salah satu masalah pokok yang dihadapi Indonesia juga negara-negara
lain) adalah bagaimana menciptakan lapangan kerja. Lapangan kerja merupakan
masalah penting karena menyangkut sifat hakiki manusia, yang dalam hal ini
berperan sebagai tenaga kerja. Manusia perlu makan atau hidup layak, yang baru
dapat ia peroleh jika ia punya penghasilan. Penghasilan diperoleh dari pekerjaan.
Pentingnya masalah tenaga kerja dan lapangan kerja ini sering menjadi sumber
kontroversi, perselisihan sosial bahkan gejolak politik. Bukan rahasia jika
jumlah orang yang membutuhkan pekerjaan selalu lebih banyak dari lapangan kerja
yang tersedia. Sering kita melihat pemuda pemuda bergerombol di ujung-ujung
gang, di tepi jalan atau di pasar tanpa tujuan. Mereka tidak bekerja, karena
memang tidak memiliki pekerjaan. Anehnya perusahaan pun ternyata seringkali
kesulitan untuk memperoleh tenaga yang dibutuhkannya. Di sini kita melihat dua
kemungkinan penyebab tenjadinya kesenjangan ini. Pertama adalah tenaga kerjanya
tidak terampil atau keahliannya tidak sesuai dengan keahlian yang dibutuhkan
oleh perusahaan. Kedua adalah tidak berfungsinya pasar tenaga kerja itu
sendiri.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Dari penjelasan masalah di atas, tersirat pengertian dari pasar
tenaga kenja. Jenis pasar abstrak ini menunjuk pada tempat pertemuan antara
pencari kerja dengan pihak-pihak yang membutuhkan tenaga kerja, baik tenaga
kerja dalam negeri maupun luar negeri.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Peran pasar tenaga kerja adalah sebagai tempat untuk memperoleh
informasi tentang lowongan pekerjaan dalam negeri maupun luar negeri. Dengan
adanya informasi lowongan kerja yang cepat dan akurat, lowongan pekerjaan akan
cepat terisi sehingga pengangguran pun semakin berkurang. Di samping itu, pasar
tenaga kerja berperan menjamin terisinya suatu posisi pekerjaan dengan tenaga
kerja yang berbobot. Keadaan ini akan mendukung peningkatan produktivitas
masyarakat.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Di Indonesia, pasar tenaga kerja ini ditangani oleh Departemen
Tenaga Kerja dan lembaga swasta yang telah mendapat ijin dari departemen yang
bersangkutan. Contoh kegiatan Departemen Tenaga Kerja antara lain:</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">1. Antar Kerja Antar Daerah (AKAD), yaitu
memobilisasi tenaga kerja dari satu daerah ke daerah lain yang membutuhkan;</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">2. Antar Kerja Antar Negara (AKAN), yaitu
kegiatan pengiriman tenaga kerja ke negara lain yang membutuhkan, seperti
pengiriman tenaga kerja ke Amerika, Arab Saudi, dan lain-lain.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Dalam situasi perekonomian yang semakin maju, kegiatan-kegiatan
ekonomi membutuhkan tenaga kerja terdidik, seperti manager profesional, tenaga
teknik, tenaga akuntan, dan berbagai tenaga profesional lainnya; ini berarti
angkatan kerja perlu mempersiapkan diri secara profesional untuk mengisi lowongan
tersebut. Oleh karenanya, pengembangan sumber daya manusia mutlak diperlukan
sehingga tidak tenjadi kesenjangan seperti telah disebutkan di atas. Artinya,
lapangan kerja yang tersedia, bisa diisi sesuai dengan kebutuhan kedua belah
pihak, yaitu pekerja dan pengusaha.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US">Bahan Diskusi </span></b></div>
<h1>
<span lang="EN-US"> </span></h1>
<h1>
<span lang="EN-US">MEMILIH KARIER:
PERSIAPAN BERTARUNG DI PASAR TENAGA KERJA</span></h1>
<div class="MsoNormal" style="text-align: justify;">
<i><span lang="EN-US">Memi/ih karier (pekerjaan)
ada/ah sa/ah satu keputusan paling penting dalam riak kehidupan kita. Sebuah
karier harus benar-benar bisa menjamin kelangsungan hidup kita. Karier juga
harus memuaskan kita secara batiniah. Di atas semua itu, setelah kita
menyelesaikan pendidikan, sisa umur kita akan dihabiskan untuk bekerja dan
mencari nafkah. O/eh karenanya, keputusan karier adalah hal yang sangat penting
dan per/u dipikirkan masak-masak sedini mungkin. Jika pilihan kita tepat, maka
se/epas pendidikan nanti, kita sudah siap untuk bertarung di percaturan pasar
tenaga kerja. Sekaranglah saat bagi kalian untuk mulai memikirkannya. Jangan
tunda /agi!</span></i></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Berbagai faktor dapat mempengaruhi pilihan seseorang terhadap kanier
tententu. Di antara berbagai faktor itu adalah minat dan kemampuan, pendidikan,
tempat tinggal, serta jumlah waktu kerja yang diinginkan. Jumlah waktu aktual
di mana seseorang dapat bekerja secana efektif juga merupakan faktor yang
penting. Sebagai contoh, sebagian orang menjalani dua pekerjaan sekaligus,
entah karena harus mengasuh anak atau mengambil kursus siang hari, sehingga
tidak memungkinkan baginya untuk bekerja selama waktu kerja normal. Oleh
karenanya, ia harus memikirkan berapa lama ia bisa bekerja secara efektif.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Mengetahui minat dan kemampuan kita betul-betul sangat penting
ketika memutuskan untuk mengambil karier tertentu. Cara ini merupakan langkah
pertama sebelum kita mengeluarkan begitu banyak uang dan menghabiskan waktu
dalam pendidikan, atau sebelum kita memulai pekerjaan pertama kita. Para
konsultan atau psikolog biasanya memiliki perangkat untuk mengetes kemampuan
dan minat kita terhadap berbagai bidang pekerjaan. Kita juga bisa meminta
bagian Bimbingan dan Penyuluhan di sekolah untuk melakukan hal itu. Dan tes-tes
tersebut dapat diketahui kemampuan-kemampuan kita, misalnya dalam hal
komunikasi secara lisan, komunikasi tertulis, matematika, ilmu pengetahuan
alam, hubungan individu, kemampuan melakukan pekerjaan yang bersifat mendetail,
atau minat di berbagai bidang, seperti jasa, arkeologi, kelautan, meteorologi,
dan lain-lain.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Faktor kedua yang perlu kita perhatikan adalah pendidikan dan/atau
pelatihan. Seberapa banyakkah diperlukan persiapan untuk menekuni pekerjaan
tertentu? Artinya, macam apakah, seberapa tinggi atau seluas apakah, pendidikan
yang harus kita tempuh sebelum menekuni bidang pekerjaan tertentu? Apakah harus
masuk jurusan IPS, IPA, atau Bahasa? Apakah harus meneruskan ke fakultas teknik,
ekonomi, kedokteran, filsafat, atau kesekretariatan? Ataukah cukup dengan
kursus-kursus saja? Di atas semua itu, apakah kita sudah siap dengan biaya dan
waktu yang akan tersita untuk pendidikan itu? Sudah merupakan aturan umum bahwa
semakin lama waktu dan semakin banyak uang yang kita keluarkan untuk pendidikan
yang lebih tinggi (misalnya untuk memperoleh profesi ahli hukum, insinyur, atau
ekonom), biasanya semakin besar pendapatan yang akan kita peroleh di kemudian
hari. Selain itu, para ekonom memperkirakan bahwa di masa depan akan semakin
sedikit lapangan kerja yang tersedia bagi para pekerja yang kurang memiliki
keahlian, apalagi jika semakin banyak diterapkan spesialisasi dan otomatisasi.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Di mana kita tinggal, atau di mana kita akan memilih tempat tinggal
juga dapat</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">berpengaruh terhadap pilihan karier kita. Sebagai contoh, jika kita
ingin menjadi seorang aktris/aktor, misalnya, mungkin sebaiknya kita ke kota
besar, seperti Jakarta, Bandung, Semarang, atau Surabaya, mengingat industri
penfilman lebih banyak berada di kota kota besar. Contoh lain, jika kita tidak
suka kebisingan dan lebih senang tinggal di daerah pedalaman yang agak sepi dan
lumayan sejuk, mungkin kita lebih cocok memilih pekerjaan sebagai ahli
pertanian, perkebunan, atau dokter dan bidan di puskesmas pedesaan. Apabila
kita tidak mau pindah ke kota lain, mungkin sebaiknya kita memilih pekerjaan
yang tersedia di sekitar kota tempat kita bermukim.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Pada saat ini semakin banyak onang yang mengalami kesulitan dalam
membagi waktu mereka antara pekerjaan dan kehidupan di rumah. Memiliki
pekerjaan yang bersifat fleksibel adalah salah satu cara untuk mengatasinya.
Sebagian orang memilih untuk bekerja secara <i>part
time </i>saja. Kadang-kadang ada pula dua orang yang bersama-sama mengerjakan
satu pekerjaan. Artinya, satu orang mengerjakan setengah dan pekerjaan dan
menenima setengah dari pembayaran, satu orang lagi mengambil bagian setengahnya
lagi. Ada pula yang bekerja di rumah, seperti seniman dan arsitek.</span></div>
<h1>
<span lang="EN-US"> </span></h1>
<h1>
<span lang="EN-US">Diskusikanlah!</span></h1>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">1. Faktor-faktor apa lagi selain keempat
faktor yang telah disebutkan di atas yang akan mempengaruhi pilihan terhadap
sebuah karier (pekerjaan)?</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">2. Menurut pendapat kalian, apakah para
pekerja di bidang pertanian atau peternakan akan semakin menurun? Mengapa?</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">3. Bayangkan bahwa kalian sedang memilih
karier! Gunakanlah informasi dalam cerita ini dalam membuat pilihan kalian.
Pertama, tulislah daftar minat dan kemampuan, serta pendidikan yang kira-kira
diperlukan untuk memperoleh pekerjaan yang memerlukan minat dan keahlian ini
Pertimbangkan, di mana kira-kira kalian akan tinggal, dan berapa banyak waktu
yang akan kalian habiskan untuk pekerjaan itu. Tulislah proses pembuatan
keputusan kalian itu dalam sebuah kanangan!</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Rangkuman </span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">1. Pasar
uang adalah tempat memperoleh pinjaman jangka pendek yang biasanya dalam bentuk
<i>call money, </i>surat berharga pasar
uang, sertifikat Bank Indonesia.</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">2. Valuta
asing diperdagangkan di bursa valuta asing dengan harga atau kurs tententu. Di
Indonesia, dianut sistem kurs yang terkendali.</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">3. Pasar
modal/ bursa efek adalah tempat memperoleh pinjaman jangka panjang atau
memperoleh modal jangka panjang yang biasanya dalam bentuk saham atau obligasi.</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">4. Pasar
tenaga kerja adalah tempat pertemuan antara pencari kerja dengan pihak-pihak
yang membutuhkan tenaga kerja. Di Indonesia, pasar tenaga kerja diselenggarakan oleh Departemen
Tenaga Kerja dan lembaga swasta yang telah mendapat izin penyelenggaraan bursa.</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">5. Pasar
barang berjangka / pasar komoditi adalah sarana perniagaan yang disediakan
sebagai tempat pertemuan untuk mengadakan transaksi dagang, terutama
barang-barang yang laku di pasaran dunia.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 15.55pt; text-indent: -15.55pt;">
<b><span lang="EN-US">I. Jawablah
pertanyaan di bawah ini dengan singkat dan jelas!</span></b></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span lang="EN-US">1. Sebutkan macam-macam
pasar/bursa yang penting dalam kegiatan ekonomi!</span></div>
<div class="MsoNormal">
<span lang="EN-US">2. Jelaskan pengertian
Bursa Valuta Asing dan apa yang dimaksud dengan kurs valuta </span></div>
<div class="MsoNormal" style="text-indent: 27.35pt;">
<span lang="EN-US">asing!</span></div>
<div class="MsoNormal">
<span lang="EN-US">3. Jelaskan unsur-unsur
badan pembina pasar modal!</span></div>
<div class="MsoNormal">
<span lang="EN-US">4. Jelaskan prosedur
pengajuan emisi saham!</span></div>
<div class="MsoNormal">
<span lang="EN-US">5. Sebutkan ciri-ciri
barang komoditi yang dijual pada pasar barang berjangka </span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 15.55pt; text-indent: -15.55pt;">
<b><span lang="EN-US">II. Pitihlah satu
jawaban yang paling tepat!</span></b></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span lang="EN-US">1. Surat-surat
berharga yang diperjualbelikan di pasar uang adalah .</span></div>
<div class="MsoNormal">
<span lang="EN-US"> a. saham-saham d.
pinjaman hipotik</span></div>
<div class="MsoNormal">
<span lang="EN-US"> b. surat obligasi e.
pinjaman KIK dad bank</span></div>
<div class="MsoNormal" style="margin-left: 31.7pt; text-indent: -15.85pt;">
<span lang="EN-US">c. <i>ca// money</i></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span lang="EN-US">2. Di
bawah ini adalah lembaga-lembaga yang terlibat di pasar uang, <i>kecuali </i>.</span></div>
<div class="MsoNormal">
<span lang="EN-US"> a. bank-bank pemerintah dan swasta d. perusahaan asuransi</span></div>
<div class="MsoNormal">
<span lang="EN-US"> b. yayasan dana pensiun e. lembaga perkreditan rakyat</span></div>
<div class="MsoNormal" style="margin-left: 31.7pt; text-indent: -15.85pt;">
<span lang="EN-US">c. <i>money changer</i></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span lang="EN-US">3. Pasar
yang memperjualbelikan dana-dana jangka panjang disebut.</span></div>
<div class="MsoNormal">
<span lang="EN-US"> a. bursa uang d.
bursa komoditi</span></div>
<div class="MsoNormal">
<span lang="EN-US"> b. bursa efek e.
bursa jasa</span></div>
<div class="MsoNormal">
<span lang="EN-US"> c. bursa SBI</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span lang="EN-US">4. Salah
satu tugas dan Bapepam adalah .</span></div>
<div class="MsoNormal" style="margin-left: 32pt; text-indent: -16.15pt;">
<span lang="EN-US">a. menjamin emisi efek bagi
perusahaan yang ingin menjual saham</span></div>
<div class="MsoNormal" style="margin-left: 15.85pt;">
<span lang="EN-US">b.
mengadakan pembinaan dan pengawasan terhadap bursa efek yang dikelola
swasta</span></div>
<div class="MsoNormal" style="margin-left: 32pt; text-indent: -16.15pt;">
<span lang="EN-US">c. meningkatkan partisipasi
masyarakat dalam pengerahan dana di bursa efek</span></div>
<div class="MsoNormal" style="margin-left: 32pt; text-indent: -16.15pt;">
<span lang="EN-US">d. sebagai perantara
perdagangan efek</span></div>
<div class="MsoNormal" style="margin-left: 32pt; text-indent: -16.15pt;">
<span lang="EN-US">e. melakukan pemeriksaan atas
laporan keuangan bagi perusahaan yang ingin melakukan emisi saham</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span lang="EN-US">5. Lembaga
penunjang pada pasar modal yang melakukan kegiatan pembayaran kembali</span></div>
<div class="MsoNormal" style="margin-left: 15.85pt;">
<span lang="EN-US">jumlah pokok dan bunga emisi
obligasi dalarn hal emiten cidera janji adalah .</span></div>
<div class="MsoNormal">
<span lang="EN-US"> a. biro administrasi efek d. wali amanat</span></div>
<div class="MsoNormal">
<span lang="EN-US"> b. konsultan hukum e. perusahaan penilai</span></div>
<div class="MsoNormal">
<span lang="EN-US"> c. penanggung</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 15.75pt; text-indent: -15.75pt;">
<span lang="EN-US">6. Suatu ketika Bank X menyadari bahwa mereka
kekurangan uang kas. Untuk mengatasi hal ini, mereka kemudian mengeluarkan
surat promes dan menjualnya di .</span></div>
<div class="MsoNormal">
<span lang="EN-US"> a. pasar modal d.
pasar uang</span></div>
<div class="MsoNormal">
<span lang="EN-US"> b. pasar efek e.
pasar tenaga kerja</span></div>
<div class="MsoNormal">
<span lang="EN-US"> c. pasar barang berjangka </span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span lang="EN-US">7. Di
bawah mi adalah pihak-pihak yang meminta valuta asing <i>kecua/i </i>.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -28.1pt;">
<span lang="EN-US">a. Tuan
Ali yang mengimpor suku cadang mobil dari Jepang</span></div>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">b. Ibu-ibu
PKK dan DKI yang akan mengunjungi Disney Land California</span></div>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">c. Bapak
Siem Ping alias Suryadi Tejakusuma yang akan membuka cabang perusahaan
konfeksinya di Taiwan.</span></div>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">d. Prof. DR.
Badrun yang akan menghadini seminar di Los Angeles</span></div>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">e. Foto
model dunia Cindy Crawford yang diundang untuk menghadiri pemilihan puteri
Indonesia di Hotel Hilton Jakarta</span></div>
<div class="MsoNormal" style="margin-left: 51.8pt; text-align: justify; text-indent: -25.9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">8. Jika Pak Suhadi ingin membeli buku-buku
dari penerbit McGraw-Hill di Amerika Serikat senilai 100 dolar, dan jika kurs
antara rupiah dengan dolar saat ini
adalah $1 = Rp2.165,</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US"> maka ia harus
mengeluarkan rupiah sebanyak .
.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US"> a. 2165 : 100 d. 2165 +
100</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US"> b. 2165 x 100 e. salah
semua</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US"> c. 2165 - 100</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">9. Pihak yang dipercayai untuk mewakili
kepentingan seluruh pedagang obligasi atau sekunitas kredit disebut . .</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US"> a. konsultan hukum d. penanggung</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US"> b. perusahaan penilai e. biro administnasi
efek</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US"> c. wali amanat</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify; text-indent: -25.9pt;">
<span lang="EN-US">1 0. Perusahaan Maju Mundur sedang mengalami
kemajuan yang luar biasa. Omzet penjualannya terus bertambah. Produknya makin
tersebar di seantero Nusantara. Sekarang perusahaan ini mempunyai maksud untuk
membuka cabang di beberapa kota besar lainnya. Namun, tentu saja niatnya itu
harus didukung oleh tersedianya orang yang terampil serta bisa diandalkan. Di
sini peranan . . . sangat besar.</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">a. pasar barang berjangka d. pasar output</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">b. pasar uang e.
pasar komoditi</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">c. pasar tenaga kerja</span></div>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<br /></div>
<h1>
<span lang="EN-US">III. Tugas</span></h1>
<div class="MsoNormal" style="margin-left: 25.9pt; text-align: justify;">
<span lang="EN-US">Koran-koran terkemuka biasanya menyajikan berita mengenai
perkembangan harga saham secara periodik. Pergilah kalian ke perpustakaan.
Catatlah perkembangan harga lima jenis saham dan lima perusahaan yang kamu
anggap terkemuka selama seminggu sebelumnya. Kemudian gambarlah dalam sebuah
kurva di mana sumbu vertikal adalah harga saham dan sumbu horisontal adalah
hari. Kemudian bandingkan dan diskusikanlah hasil yang kalian peroleh dengan
teman-teman! Kesimpulan apa yang bisa kalian peroleh tentang saham perusahaan
tensebut?</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com1tag:blogger.com,1999:blog-9017166534190813425.post-55153738563947086202012-03-07T18:47:00.000-08:002012-03-07T19:05:36.871-08:00<m:smallfrac m:val="off">
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<div class="MsoTitle">
<span lang="EN-US"><br /></span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="font-family: "Garamond","serif"; font-size: 18pt;">SURAT BERHARGA DI PASAR MODAL</span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Garamond","serif";">2.1. Pengertian Surat Berharga</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Surat Berharga
adalah istilah umum di dalam dunia keuangan yang menunjukkan bukti (dapat
berupa selembar kertas) hak investor (yaitu pihak yang memiliki surat berharga
tersebut) untuk mendapatkan hak tertentu atas kepemilikan surat berharga. Hak atas kepemilikan tersebut
dapat berbentuk macam-macam, misalnya hak untuk mendapatkan bagian tertentu
atas kekayaan pihak yang menerbitkan surat berharga tersebut (umumnya surat
berharga diterbitkan oleh perusahaan).</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Dikatakan
berharga, karena surat tersebut memiliki nilai ekonomis dan dapat
diperjualbelikan pada tingkat harga tertentu sehingga seorang pemegang surat
berharga dapat memperoleh keuntungan atas jual beli surat berharga tersebut.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Di pasar modal,
istilah khusus untuk menyebut surat berharga adalah Efek. Jadi, untuk
menyatakan surat berharga di pasar modal seperti saham atau obligasi, kita
dapat menyebut Efek. Oleh sebab itu, kata Efek banyak kita temukan di pasar
modal, seperti Bursa Efek, Perusahaan Efek, dan lain-lain. Dalam buku ini,
penulis selain menggunakan istilah Efek, juga menggunakan istilah surat
berharga secara bergantian.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Ada banyak jenis
Efek di pasar modal. Namun, terdapat 3 jenis Efek yang paling populer yaitu
saham, obligasi, dan Reksa Dana.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Garamond","serif";">2.2. Mengenal Saham</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Saham merupakan
surat berharga yang menunjukkan kepemilikan atau penyertaan modal investor di
dalam suatu perusahaan. Artinya, jika seseorang membeli saham suatu perusahaan,
itu berarti dia telah menyertakan modal ke dalam perusahaan tersebut sebanyak
jumlah saham yang dibeli.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Saham merupakan
surat berharga yang dikeluarkan sebuah perusahaan dalam rangka menambah modal
perusahaan tersebut. Jika sebuah perusahaan menjual sebagian sahamnya kepada
masyarakat luas atau kepada publik maka perusahaan tersebut dikatakan <i>go public</i> (baca: go pablik) atau telah
menjadi perusahaan publik, dalam arti kepemilikan atas perusahaan tersebut
tidak hanya dimiliki sekelompok orang (atau orang-orang yang mendirikan
perusahaan tersebut), namun kepemilikannya telah menyebar ke banyak pihak.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br />
<a name='more'></a><br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Saham merupakan
bentuk penyetoran modal kedalam suatu perusahaan. Artinya jika 5 orang sepakat
untuk mendirikan sebuah perusahaan, maka bentuk setoran modal yang disetorkan
masing-masing pihak adalah berupa sejumlah saham yang disetorkan ke perusahaan
baru tersebut. Misalnya, perusahaan tersebut disepakati untuk didirikan dengan
modal sebesar Rp 100.000.000,- (seratus juta rupiah) dimana nilai nominal
setiap saham sebesar Rp 500,- (lima ratus rupiah). Apa artinya? Artinya
perusahaan terdiri atas modal saham sebanyak 200.000 lembar saham. (100.000.000
dibagi 500 = 200.000).</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Dengan perbedaan
jumlah dana yang dimiliki masing-masing pihak, misalnya masing-masing pihak
menyetor modal sebagai berikut:</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 14.4pt;">
<tbody>
<tr>
<td style="background: none repeat scroll 0% 0% rgb(224, 224, 224); border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="margin: 2pt 0cm; text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Pemegang Saham</span></b></div>
</td>
<td style="background: none repeat scroll 0% 0% rgb(224, 224, 224); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 100.3pt;" valign="top" width="134"><div align="center" class="MsoNormal" style="margin: 2pt 0cm; text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Jumlah saham disetor (lembar saham)</span></b></div>
</td>
<td style="background: none repeat scroll 0% 0% rgb(224, 224, 224); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="center" class="MsoNormal" style="margin: 2pt 0cm; text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Nilai Nominal Saham (Rp)</span></b></div>
</td>
<td style="background: none repeat scroll 0% 0% rgb(224, 224, 224); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.85pt;" valign="top" width="100"><div align="center" class="MsoNormal" style="margin: 2pt 0cm; text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Nilai Penyertaan (Rp)</span></b></div>
</td>
<td style="background: none repeat scroll 0% 0% rgb(224, 224, 224); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.85pt;" valign="top" width="110"><div align="center" class="MsoNormal" style="margin: 2pt 0cm; text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Prosentase Kepemilikan Saham</span></b></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 2pt 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Johan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 100.3pt;" valign="top" width="134"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">80.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">500</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.85pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">40.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.85pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">40%</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 2pt 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Joko</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 100.3pt;" valign="top" width="134"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">60.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">500</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.85pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">30.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.85pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">30%</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 2pt 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Jono</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 100.3pt;" valign="top" width="134"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">40.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">500</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.85pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">20.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.85pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">20%</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 2pt 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Jenny</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 100.3pt;" valign="top" width="134"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">10.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">500</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.85pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">5.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.85pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">5%</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div class="MsoNormal" style="margin: 2pt 0cm; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Jarot</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 100.3pt;" valign="top" width="134"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">10.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">500</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.85pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">5.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.85pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">5%</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 81pt;" valign="top" width="108"><div align="center" class="MsoNormal" style="margin: 2pt 0cm; text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Total</span></b></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 100.3pt;" valign="top" width="134"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">200.000</span></b></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 66pt;" valign="top" width="88"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 74.85pt;" valign="top" width="100"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">100.000.000</span></b></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 82.85pt;" valign="top" width="110"><div align="right" class="MsoNormal" style="margin: 2pt 0cm; text-align: right;">
<b><span lang="EN-US" style="font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">100%</span></b></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Dari tabel di
atas terlihat bahwa Johan merupakan penyetor modal terbesar dimana ia menyetor
sebanyak 80.000 lembar saham (nominal Rp 500) senilai Rp 40 juta. Joko menyetor
uang sebesar 30 juta atau setara dengan kepemilikan saham sebanyak 60 ribu
lembar saham. Jenny dan Jarot menyetor modal dengan jumlah yang sama yaitu
sebanyak 10 ribu lembar saham atau setara dengan 5% kepemilikan saham di
perusahaan tersebut.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Komposisi yang
menggambarkan porsi kepemilikan saham dalam suatu perusahaan dikenal dengan
istilah struktur permodalan perusahaan.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Dari contoh di
atas, kita dapat menyimpulkan bahwa nilai nominal saham merupakan batas minimal
penyetoran modal ke dalam sebuah perusahan. Dari contoh diatas, kita melihat
bahwa batas minimal penyetoran ke perusahaan tersebut adalah sebesar Rp 500
atau setara dengan satu lembar saham.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Dalam perjalanan
selanjutnya atau misalnya beberapa tahun kemudian perusahaan tersebut tumbuh
menjadi besar, sehingga membutuhkan tambahan modal baru. Salah satu cara yang
dapat dilakukan perusahaan tersebut adalah dengan melakukan penawaran umum
yaitu dengan cara menjual saham baru kepada masyarakat. Kegiatan tersebut
umumnya dikenal dengan sebutan <i>go public</i>.
Misalnya perusahaan tersebut mengeluarkan saham baru sebanyak 50 juta lembar
saham. Saham baru tersebut dijual dengan harga Rp 800,- per lembar saham.
Penjualan saham pertama kali kepada publik disebut dengan istilah Pasar
Perdana. Dengan <i>go public</i> tersebut
maka yang semula pemegang saham PT Maju Terus hanya 5 pemegang saham, maka
pemegang saham PT Maju Terus setelah <i>go
public</i> bertambah. Tambahan pemodal baru tersebut dapat berjumlah ribuan
orang, dimana porsi pembelian masing-masing pihak tergantung berapa banyak
saham yang dibelinya di Pasar Perdana.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="font-family: "Garamond","serif";">2.2.1. Karakteristik Saham</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Seperti
diuraikan di atas, bahwa saham merupakan wujud penyertaan modal ke dalam sebuah
perusahaan. Adapun karakteristik saham sebagai bentuk penyertaan modal ke dalam
perusahaan adalah antara lain:</span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="text-align: justify;"><b><span lang="EN-US" style="font-family: "Garamond","serif";">Hak
atas keuntungan perusahaan</span></b></li>
</ol>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Pemegang
saham memiliki hak atas keuntungan yang dihasilkan perusahaan tersebut.
Pembagian keuntungan tersebut dikenal dengan istilah dividen atau pembagian
dividen. </span><span style="color: black; font-family: "Garamond","serif";">Dividen dibayarkan sepanjang perusahaan memperoleh laba.
Dengan demikian, jika perusahaan mengalami kerugian maka dividen tidak akan
dibagikan kepada para pemegang saham. Pembagian dividen harus mendapat
persetujuan para pemegang saham dalam acara Rapat Umum Pemegang Saham atau
biasa disingkat RUPS. </span><span lang="EN-US" style="font-family: "Garamond","serif";">Sebagai contoh PT ABC memutuskan untuk membagi dividen
sebesar Rp 200 untuk pemegang saham. Joni memiliki 10.000 lembar saham,
sehingga Joni mendapat dividen sebesar Rp 2 juta. Umumnya, semakin besar
keuntungan perusahaan, maka semakin besar pula dividen yang akan diterima
pemegang saham.</span></div>
<ol start="2" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="text-align: justify;"><b><span lang="EN-US" style="font-family: "Garamond","serif";">Hak
atas Harta Perusahaan</span></b></li>
</ol>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Pemegang
saham pada dasarnya adalah pemilik perusahaan, dengan demikian maka pemegang
saham memiliki hak atas harta yang dimiliki perusahaan. Jika suatu ketika
perusahaan tersebut bubar atau dilikuidasi, maka pemegang saham berhak atas
sisa kekayaan perusahaan tersebut.</span></div>
<ol start="3" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="text-align: justify;"><b><span lang="EN-US" style="font-family: "Garamond","serif";">Hak
Suara dalam Rapat Umum Pemegang Saham</span></b><span lang="EN-US" style="font-family: "Garamond","serif";"></span></li>
</ol>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Setiap
pemegang saham mempunyai hak suara dalam Rapat Umum Pemegang Saham. Setiap
lembar saham memiliki satu hak suara (<i>one
share one vote</i>) dalam sebuah voting di dalam RUPS. Dengan demikian, setiap
pemegang saham dapat menyatakan suaranya (setuju atau tidak) atas sebuah agenda
dalam rapat pemegang saham. Tentu saja semakin banyak porsi saham yang dimiliki
maka semakin besar peluang pemegang saham dalam sebuah voting untuk suatu
agenda rapat, misalnya agenda untuk menyetujui pembagian keuntungan perusahaan,
penunjukan direktur baru, dan berbagai keputusan perusahaan lainnya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="font-family: "Garamond","serif";">2.2.2. Keuntungan dan Kerugian Saham</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Garamond","serif";">Pemegang saham
memiliki beberapa keuntungan dengan memiliki atau membeli saham, yaitu:</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Dividen</span></b><span style="color: black; font-family: "Garamond","serif";">. Dividen merupakan pembagian keuntungan yang diberikan
perusahaan penerbit saham tersebut atas keuntungan yang dihasilkan perusahaan.
Dividen diberikan setelah mendapat persetujuan dari pemegang saham dalam RUPS.
Jika seorang investor ingin mendapatkan dividen, maka investor tersebut harus
memegang saham tersebut dalam kurun waktu yang relatif lama, yaitu hingga
kepemilikan saham tersebut berada dalam periode dimana diakui sebagai pemegang
saham yang berhak mendapatkan dividen. Misalnya, dividen akan dibagikan 3 bulan
lagi, maka jika pemegang saham tersebut ingin mendapatkan pembagian dividen
tersebut, maka ia mesti memegang saham tersebut hingga tiga bulan mendatang.
Dividen merupakan salah satu daya tarik bagi pemegang saham dengan orientasi
jangka panjang, seperti misalnya investor institusi, dana pensiun dan
lain-lain.</span></div>
<div class="MsoBodyTextIndent" style="margin-left: 36pt; text-align: justify;">
<span style="font-family: "Garamond","serif";">Dividen yang dibagikan perusahaan dapat
berupa dividen tunai yang berarti setiap pemegang saham diberikan dividen
berupa uang tunai dalam jumlah rupiah tertentu, misalnya Rp 300 per lembar
saham. Namun demikian dividen dapat pula berupa dividen saham yang berarti
kepada setiap pemegang saham diberikan dividen sejumlah saham, misalnya setiap
pemegang 1 lembar akan diberi dividen sebanyak 2 lembar saham. Johan memiliki
sebanyak 1.000 lembar saham sehingga dengan pembagian dividen saham tersebut
jumlah saham yang dimiliki Joni bertambah menjadi 3.000 lembar saham.</span></div>
<div class="MsoNormal" style="margin-left: 35.7pt; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Garamond","serif";">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><b><i><span style="color: black; font-family: "Garamond","serif";">Capital</span></i></b><b><i><span style="color: black; font-family: "Garamond","serif";"> Gain</span></i></b><span style="color: black; font-family: "Garamond","serif";">. Keuntungan lain yang akan didapatkan pemegang saham adalah </span><span style="font-family: "Garamond","serif";">Capital Gain yaitu merupakan selisih
antara harga beli dan harga jual. Capital gain terbentuk dengan adanya
aktivitas perdagangan saham di pasar sekunder. Misalnya seorang investor
membeli saham Bank BRI dengan harga per saham Rp 900, kemudian beberapa waktu
kemudian investor tersebut menjual sahamnya dengan harga Rp 1.200 yang berarti
investor tersebut mendapatkan <i>capital
gain</i> sebesar Rp 300 untuk setiap saham yang dijualnya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Di satu sisi, saham dapat memberikan keuntungan kepada para
pemegangnya, namun saham juga mengandung beberapa risiko, antara lain:</span></div>
<div class="MsoNormal" style="margin-left: 53.85pt; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Garamond","serif";">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Tidak Mendapat Dividen</span></b><span style="color: black; font-family: "Garamond","serif";">. </span><span style="font-family: "Garamond","serif";">Perusahaan akan membagikan dividen jika
perusahaan menghasilkan keuntungan. Dengan demikian perusahaan tidak dapat
membagikan dividen jika perusahaan tersebut mengalami kerugian. Dengan demikian
peluang keuntungan investor untuk mendapatkan dividen ditentukan oleh kinerja
atau prestasi perusahaan tersebut.</span></div>
<div class="MsoNormal" style="margin-left: 53.85pt; text-align: justify; text-indent: -17.85pt;">
<span style="font-family: "Garamond","serif";">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><b><i><span style="color: black; font-family: "Garamond","serif";">Capital Loss</span></i></b><span style="color: black; font-family: "Garamond","serif";">. </span><span style="font-family: "Garamond","serif";">Dalam aktivitas perdagangan saham, tidak
selalu investor mendapatkan <i>capital gain</i>
atau keuntungan atas saham yang dijualnya. Ada kalanya investor harus menjual
saham dengan harga jual lebih rendah dari harga beli. Dengan demikian, seorang
investor mengalami <i>capital loss</i>.
Misalnya seorang investor memiliki Bank ABC dengan harga beli Rp 3.000 namun
beberapa waktu kemudian dijual dengan harga per saham Rp 2.400,- yang berarti
investor tersebut mengalami <i>capital loss</i>
Rp 1.000 untuk setiap saham yang dijual.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoBodyTextIndent" style="margin-left: 0cm; text-align: justify;">
<span style="font-family: "Garamond","serif";">Disamping 2 risiko utama diatas,
pemegang saham juga masih dihadapkan dengan kemungkinan risiko lainnya yaitu:</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Garamond","serif";">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><b><span style="font-family: "Garamond","serif";">Perusahaan bangkrut atau dilikuidasi.</span></b><span style="font-family: "Garamond","serif";"> Jika suatu perusahaan bangkrut, maka
tentu saja akan berdampak secara langsung kepada saham perusahaan tersebut.
Perusahaan yang bangkrut atau dibubarkan akan dikeluarkan dari Bursa Efek.
Artinya saham perusahaan tersebut tidak lagi tercatat di Bursa tersebut
sehingga akan menyulitkan investor untuk menjual saham tersebut. Kalaupun ada
pihak yang bersedia membeli saham tersebut, namun tentu saja dengan harga yang
relatif rendah.</span></div>
<div class="MsoBodyTextIndent" style="margin-left: 0cm; text-align: justify;">
<span style="font-family: "Garamond","serif";">Dalam kondisi perusahaan dilikuidasi
atau perusahaan dibubarkan, maka pemegang saham akan menempati posisi lebih
rendah dibanding kreditur atau pemegang obligasi, artinya setelah semua aset
perusahaan tersebut dijual, terlebih dahulu dibagikan kepada para kreditur
seperti bank serta pemegang obligasi, dan jika masih terdapat sisa, baru
dibagikan kepada para pemegang saham. Risiko yang satu ini relatif jarang
terjadi, namun demikian pemegang saham tetap perlu waspada dengan jalan
mengawasi perkembangan perusahaan sehingga investor dapat menjual sahamnya
terlebih dahulu ketika mengetahui perkembangan perusahaan yang semakin kurang
berprestasi.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="font-family: "Garamond","serif";">2.2.3. Jenis-jenis Saham</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Garamond","serif";">Saham
dapat diklasifikasikan menjadi:</span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Garamond","serif";">Saham
Biasa</span></li>
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Garamond","serif";">Saham
Preferen</span></li>
</ol>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Garamond","serif";">Antara
saham biasa dan saham preferen terdapat beberapa perbedaan, antara lain:</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Garamond","serif";">Saham
preferen memberikan pembayaran yang tetap kepada investor, sementara
dividen yang didapat pemegang saham biasa tergantung kinerja perusahaan
sehingga pemegang saham biasa dapat menerima dividen dan dapat pula tidak
menerima dividen.</span></li>
<li class="MsoNormal" style="text-align: justify;"><span style="font-family: "Garamond","serif";">Dalam
hal perusahaan di likuidasi atau dibubarkan, pemegang saham preferen
memiliki tingkat klaim yang lebih tinggi atas aset perusahaan dibanding
saham biasa.</span></li>
</ol>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Garamond","serif";">Yang
perlu diingat adalah bahwa jika pelaku dipasar modal berbincang-bincang tentang
saham, tentu yang dimaksud adalah saham biasa. Dengan demikian, pembahasan
dalam buku ini mengacu kepada saham biasa yang selanjutnya akan disebut saham.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span style="font-family: "Garamond","serif";">2.3.
Mengenal Obligasi</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Obligasi adalah surat berharga yang menunjukkan bahwa penerbit
obligasi meminjam sejumlah dana kepada masyarakat dan memiliki kewajiban untuk
membayar bunga secara berkala, dan kewajiban melunasi pokok utang pada waktu
yang telah ditentukan kepada pihak pembeli obligasi tersebut.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span style="font-family: "Garamond","serif";">2.3.1.
Karakteristik Obligasi</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Obligasi sering pula disebut sebagai surat utang yang berarti
perusahaan yang mengeluarkan obligasi tersebut berutang kepada masyarakat untuk
tujuan tertentu misalnya menambah modal perusahaan, membangun pabrik baru dan
sebagainya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Garamond","serif";">Sebagai
surat utang, obligasi memiliki beberapa karakteristik, yaitu sebagai berikut:</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Memiliki Masa Jatuh Tempo</span></b><span style="color: black; font-family: "Garamond","serif";">. Masa berlaku suatu obligasi sudah
ditentukan secara pasti pada saat obligasi tersebut diterbitkan, misalnya 5
tahun, 7 tahun dan seterusnya. Artinya, jika telah melampaui masa jatuh tempo,
maka obligasi tersebut otomatis tidak berlaku lagi.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Nilai Pokok Utang</span></b><span style="color: black; font-family: "Garamond","serif";">. Besarnya nilai obligasi yang dikeluarkan
sebuah perusahaan telah ditetapkan sejak awal obligasi tersebut diterbitkan,
misalnya PT ABC menerbitkan obligasi sebesar Rp 100 Milyar. Umumnya, obligasi
memiliki pecahan sebear Rp 50 juta. Berarti jika jumlah obligasi yang
diterbtikan adalah sebanyak 2.000 obligasi. Pecahan obligasi disekenal dengan
istilah denominasi. Jika seseorang membeli sebanyak 2 obligasi, maka uang yang
dia keluarkan adalah sebesar 2 obligasi x 50 juta atau setara dengan Rp 100
juta. Nilai pokok utang yang sebesar Rp 100 Milyar tersebut wajib dikembalikan
perusahaan ketika obligasi tersebut jatuh tempo, misalnya 5 tahun.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Kupon Obligasi</span></b><span style="color: black; font-family: "Garamond","serif";">. Pendapatan utama pemegang obligasi adalah
berupa bunga yang dibayar perusahaan kepada pemegang obligasi pada waktu-waktu
yang telah ditentukan misalnya dibayar setiap 3 bulan, atau setiap 6 bulan
sekali. Di obligasi, istilah bunga umumnya disebut kupon. Kupon merupakan daya
tarik utama bagi para investor untuk membeli obligasi karena kupon tersebut
merupakan pendapatan pasti yang diterima pemegang obligasi selama masa
belakunya obligasi tersebut. Di Indonesia, umumnya kupon obligasi dibagikan
setiap 3 bulan atau secara kuartalan. Besarnya kupon yang dibayar perusahaan penerbit
obligasi, dapat berupa: </span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">(1)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="color: black; font-family: "Garamond","serif";">kupon dengan tingkat
bunga tetap, misalnya sebesar 17% setiap tahun.</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">(2)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="color: black; font-family: "Garamond","serif";">kupon dengan tingkat
bunga mengambang. Artinya tingkat bunga yang diberikan tidak tetap atau
tergantung tingkat suku bunga yang sedang berlaku. Biasanya yang dijadikan
patokan adalah tingkat bunga SBI (sertifikat Bank Indonesia). PT X menerbitkan
obligasi dengan tingkat bunga mengambang sebesar 3 persen diatas SBI. Jika
misalnya sekarang tingkat SBI sebesar 10% maka tingkat bunga atas kupon adalah
menjadi sebesar 13%. Jadi, besarnya kupon yang diterima pemegang obligasi
tergantung kepada tingkat bunga SBI yang berlaku saat itu.</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">(3)<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="color: black; font-family: "Garamond","serif";">Kupon dengan tingkat
bunga kombinasi atau gabungan antara tetap dan mengambang. Misalnya PT ABC
menerbitkan obligasi dengan masa 5 tahun dengan ketentuan kupon 2 tahun diawal
dengan tingkat bunga tetap, dan 3 tahun selanjutnya dengan tingkat bunga
mengambang. Dengan demikian, pada 2 tahun pertama investor akan menerima
penghasilan secara tetap, sementara 3 tahun terakhir pendapatan bunga
ditentukan besarnya tingkat suku bunga SBI.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Peringkat Obligasi</span></b><span style="color: black; font-family: "Garamond","serif";">. Seperti yang telah dijelaskan sebelumnya
bahwa dalam dunia investasi selalu terdapat kemungkinan harapan investor tidak
sesuai dengan kenyataan atau selalu terdapat risiko. Risiko dalam berinvestasi
di obligasi adalah risiko perusahaan penerbit obligasi tidak mampu memenuhi
janji yang telah ditentukan, yaitu risiko perusahaan tidak mampu membayar kupon
maupun tidak mampu mengembalikan pokok obligasi. Agar investor memiliki
gambaran tingkat risiko ketidakmampuan perusahaan dalam membayar, maka didalam
dunia surat utang atau obligasi dikenal suatu tingkat yang menggambarkan
kemampuan bayar perusahaan penerbit obligasi. Tingkat kemampuan membayar
kewajiban tersebut dikenal dengan istilah Peringkat Obligasi. Peringkat
obligasi dikeluarkan oleh lembaga yang secara khusus bertugas memberikan
peringkat atas semua obligasi yang diterbitkan perusahaan. Semua obligasi yang
diterbitkan wajib diberi peringkat sedemikian agar dengan adanya peringkat tersebut
maka investor dapat mengukur atau memperkirakan seberapa besar risiko yang akan
dihadapi dengan membeli obligasi tertentu.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Dapat diperjualbelikan</span></b><span style="color: black; font-family: "Garamond","serif";">. Sebagai surat berharga, obligasi dapat
diperjualbelikan seperti halnya saham. Jika suatu saat nilai obligasi
meningkat, maka pemegang obligasi dapat menjual obligasi tersebut melalui
dealer atau pialang obligasi. Pialang obligasi akan menerima <i>fee</i> atas transaksi obligasi tersebut.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span style="font-family: "Garamond","serif";">2.3.2.
Keuntungan dan Kerugian Obligasi</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Sebagai sebuah instrumen investasi, obligasi menawarkan beberapa
keuntungan menarik antara lain:</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Memberikan Pendapatan tetap (<i>fixed income</i>) berupa kupon</span></b><span style="color: black; font-family: "Garamond","serif";">. Hal ini merupakan ciri
utama obligasi, dimana pemegang obligasi akan mendapatkan pendapatan berupa
bunga secara rutin selama waktu berlakunya obligasi. Bunga yang ditawarkan
obligasi, umumnya lebih tinggi daripada bunga yang diberikan deposito. Misalnya
deposito memberikan bunga tahunan sebesar 12%, maka bunga yang diberikan
obligasi misalnya 17,5% atau 20%. Sebagai tambahan, pembayaran bunga obligasi
harus didahulukan sebelum perusahaan membayar dividen kepada pemegang saham.
Disamping itu, dalam posisi perusahaan penerbit mengalami likuidasi atau bubar,
maka pemegang obligasi memiliki hak yang lebih tinggi atas kekayaan perusahaan
dibanding dengan pemegang saham.</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Seperti yang telah diuraikan
sebelumnya kupon yang diterima investor dapat berupa: (1) kupon dengan tingkat
bunga tetap, (2) kupon dengan tingkat bunga mengambang, dan (3) kupon dengan
tingkat bunga kombinasi.</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">PT ABC menerbitkan obligasi
dengan tingkat bunga tetap sebesar 20% selama 5 tahun. Investor A membeli
sebanyak 3 obligasi. Dengan kondisi tersebut, maka Investor A tersebut akan
memperoleh penghasilan sebesar 3 x (20% x 50 juta) yaitu Rp 30 juta setiap
tahun atau penghasilan sebesar Rp 7,5 juta setiap tiga bulan (ingat...di
Indonesia umumnya perusahaan membagikan kupon setiap 3 bulanan).</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Keuntungan atas penjualan obligasi (<i>capital gain</i>)</span></b><span style="color: black; font-family: "Garamond","serif";">. Disamping penghasilan
kupon, pemegang obligasi dapat memperjualbelikan obligasi yang dimilikinya.
Jika ia menjual lebih tinggi dibanding dengan harga belinya maka tentu saja
pemegang obligasi tersebut mendapatkan selisih yang disebut dengan <i>capital gain</i>. Jual beli obligasi dapat
dilakukan di pasar sekunder melalui para <i>dealer</i>
atau pialang obligasi. Jual beli obligasi berbeda dengan jual beli saham. Jika
jual beli saham dinyatakan dengan nilai rupiah misalnya saham A dijual seharga
Rp 3.000 per saham, maka jual beli obligasi dinyatakan dalam bentuk prosentase
atas harga pokok obligasi. Dengan demikian dikenal 3 jenis tingkat penjualan
obligasi yaitu (1) obligasi dijual lebih tinggi dari nilai pokok obligasi
(dijual dengan <i>premium</i>), (2) obligasi
dijual sama dengan harga pokok obligasi (dijual <i>at par</i>), (3) obligasi dijual lebih rendah dari nilai pokok obligasi
(dijual dengan <i>discount</i>). Sebagai contoh PT ABC menawarkan obligasi
yang dijual dengan diskon 2,5% yang berarti obligasi tersebut dijual sebesar
97,5% dari nilai pokok obligasi. Dari sisi perusahaan, perusahaan tersebut
hanya memperoleh 97,5% dari pokok obligasi yang diterbitkan, misalnya jika
perusahaan tersebut menerbitkan obligasi sebesar Rp 100 milyar maka jumlah uang
yang diperleh perusahaan hanya sebesar Rp 97,5 milyar. Dari sisi investor,
karena obligasi tersebut dijual dengan diskon maka investor membayar lebih
murah. Misalnya investor A membeli sebanyak 4 obligasi, maka dia cukup membayar
( 4 x 50 juta x 97,5%) yaitu sebesar Rp 195 juta. 1 bulan kemudian nilai pasar
obligasi tersebut meningkat, dan investor tersebut menjual obligasi tersebut
dengan harga premium yaitu 12% diatas nilai pokok obligasi. Jadi obligasi
tersebut dijual menjadi ( 4 x 50 juta x 112%) Rp 224 juta. Dengan demikian
dalam waktu satu bulan investor obligasi tersebut mendapat keuntungan sebesar
Rp 29 juta (224 juta – 195 juta). Tentu saja karena obligasi tersebut sudah
berpindah tangan, maka hak atas kupon obligasi tersebut telah beralih kepada
pemegang obligasi yang baru. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Meskipun termasuk surat berharga dengan tingkat risiko yang
relatif rendah, namun obligasi tetap mengandung beberapa risiko, antara lain:</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Risiko perusahaan tidak mampu membayar kupon
obligasi maupun risiko perusahaan tidak mampu mengembalikan pokok obligasi</span></b><span style="color: black; font-family: "Garamond","serif";">. Ketidakmampuan perusahaan
dalam membayar kewajiban dikenal dengan istilah <i>default</i>. Walaupun jarang terjadi, namun dapat saja suatu ketika
penerbit obligasi tidak mampu membayar baik bunga maupun pokok obligasi. Jika
penerbit obligasi tidak mampu membayar bunga, maka biasanya pembayaran bunga
ditangguhkan atau diundur sesuai kesepakatan dengan para pemegang obligasi.</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Risiko Tingkat Suku Bunga (<i>interest rate risk</i>)</span></b><span style="color: black; font-family: "Garamond","serif";">. Pergerakan harga obligasi sangat ditentukan pergerakan tingkat
suku bunga. Pergerakan harga obligasi berbanding terbalik dengan tingkat suku
bunga; artinya jika suku bunga naik maka harga obligasi akan turun, sebaliknya
jika suku bunga turun maka harga obligasi akan naik. Investor obligasi harus
jeli memperkirakan tingkat suku bunga sedemikian sehingga ia dapat
memperkirakan apakah terus memegang suatu obligasi, membeli obligasi baru atau
menjual obligasi yang dipegang saat ini. Perdagangan obligasi sangat
dipengaruhi tingkat suku bunga. Jika tingkat suku bunga mengalami kenaikan,
maka nilai obligasi menjadi turun, yang berarti obligasi akan dijual dengan
diskon atau dijual lebih murah.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span style="font-family: "Garamond","serif";">2.3.3.
Jenis-jenis Obligasi</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Obligasi dapat dikategorikan menjadi:</span></div>
<div class="MsoNormal" style="margin-left: 108pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="color: black; font-family: "Garamond","serif";">Obligasi
Perusahaan</span></div>
<div class="MsoNormal" style="margin-left: 108pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="color: black; font-family: "Garamond","serif";">Obligasi
Pemerintah</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Garamond","serif";">Sebagai
catatan, umumnya obligasi yang dibicarakan dan diperdagangakan adalah obligasi
yang diterbitkan perusahaan. Oleh sebab itu, pembahasan dalam buku ini mengacu
kepada obligasi perusahaan yang selanjutnya akan disebut obligasi.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span style="font-family: "Garamond","serif";">2.4.
Mengenal Reksa Dana</span></b></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Reksa dana merupakan salah satu
alternatif investasi bagi masyarakat investor, khususnya investor kecil dan
investor yang tidak memiliki banyak waktu dan keahlian untuk menghitung risiko
atas investasi mereka.</span></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Reksa Dana dirancang sebagai sarana
untuk menghimpun dana dari masyarakat yang memiliki modal, mempunyai keinginan
untuk melakukan investasi, namun hanya memiliki waktu dan pengetahuan yang
terbatas.</span></div>
<div class="MsoBodyText" style="margin-bottom: 0.0001pt;">
<br /></div>
<div class="MsoBodyText2">
Dilihat dari asal
kata-nya, Reksa Dana berasal dari kosa kata ‘reksa’ yang berarti ‘jaga’ atau
‘pelihara’ dan kata ‘dana’ yang berarti (kumpulan) uang, sehingga reksa dana
dapat diartikan sebagai ‘kumpulan uang yang dipelihara (bersama untuk suatu kepentingan)’.</div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Umumnya, Reksa Dana diartikan sebagai
Wadah yang dipergunakan untuk menghimpun dana dari masyarakat investor untuk
selanjutnya di investasikan dalam portofolio Efek oleh Manajer Investasi.</span></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Mengacu kepada Undang-Undang Pasar Modal
No. 8 Tahun 1995, pasal 1 ayat (27)
didefinisikan bahwa Reksa Dana adalah wadah yang dipergunakan untuk
menghimpun dana dari masyarakat investor untuk selanjutnya diinvestasikan dalam
portofolio efek oleh manajer investasi.</span></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Ada tiga hal yang terkait dari definisi
tersebut yaitu, Pertama, adanya dana dari masyarakat investor. Kedua, dana
tersebut diinvestasikan dalam portofolio efek, dan Ketiga, dana tersebut
dikelola oleh manajer investasi.</span></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Dengan demikian, dana yang ada dalam
Reksa Dana merupakan dana bersama para investor, sedangkan manajer investasi
adalah pihak yang dipercaya untuk mengelola dana tersebut.</span></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoBodyText" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Garamond","serif";">Jika seseorang melakukan
pembelian saham, maka ia dapat menentukan pilihan atas saham mana saja yang
akan dibeli, demikian pula ketika akan menjual ia dapat menentukan menjual yang
mana saja sepanjang ia mau. Investasi seperti demikian dapat dikategorikan
sebagai bentuk investasi langsung.</span></div>
<div class="MsoBodyText" style="margin-bottom: 0.0001pt; text-align: justify;">
<br /></div>
<div class="MsoBodyText" style="margin-bottom: 0.0001pt; text-align: justify;">
<span style="font-family: "Garamond","serif";">Reksa Dana dikatakan
sebagai bentuk investasi tidak langsung, karena investor tidak dapat menentukan
saham mana saja yang dipilih untuk dibeli atau sebaliknya untuk dijual. Dalam
Reksa Dana, para investor menyerahkan hak tersebut kepada Manajer Investasi
sebagai pihak yang mengelola Reksa Dana tersebut.</span></div>
<div class="MsoBodyText" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span style="font-family: "Garamond","serif";">2.4.1.
Manfaat Reksa Dana</span></b></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Manfaat yang diperoleh investor jika
melakukan investasi dalam Reksa Dana, antara lain:</span></div>
<div class="MsoBodyText2">
<i><span lang="EN-GB">Pertama</span></i><span lang="EN-GB">, investor walaupun tidak memiliki dana yang cukup besar dapat
melakukan diversifikasi investasi dalam Efek, sehingga dapat memperkecil
risiko. Sebagai contoh, seorang investor dengan dana terbatas dapat memiliki
portfolio obligasi, yang tidak mungkin dilakukan jika tidak tidak memiliki dana
besar. Dengan Reksa Dana, maka akan terkumpul dana dalam jumlah yang besar
sehingga akan memudahkan diversifikasi baik untuk instrumen di pasar modal
maupun pasar uang, artinya investasi dilakukan pada berbagai jenis instrumen
seperti deposito, saham, obligasi.</span></div>
<div class="MsoBodyText2">
<i><span lang="EN-GB">Kedua</span></i><span lang="EN-GB">, Reksa Dana mempermudah investor untuk melakukan investasi di pasar
modal. Menentukan saham-saham yang baik untuk dibeli bukanlah pekerjaan yang
mudah, namun memerlukan pengetahuan dan keahlian tersendiri, dimana tidak semua
investor memiliki pengetahuan tersebut.</span></div>
<div class="MsoBodyText2">
<i><span lang="EN-GB">Ketiga</span></i><span lang="EN-GB">, Efisiensi waktu. Dengan melakukan investasi pada Reksa Dana dimana
dana tersebut dikelola oleh manajer investasi profesional, maka investor tidak
perlu repot-repot untuk memantau kinerja investasinya karena hal tersebut telah
dialihkan kepada manajer investasi tersebut.</span></div>
<div class="MsoBodyText2" style="line-height: 150%;">
<br /></div>
<div class="MsoNormal" style="margin-bottom: 4pt; text-align: justify;">
<b><span style="font-family: "Garamond","serif";">2.4.2.
Risiko Reksa Dana</span></b></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Seperti halnya wahana investasi lainnya,
disamping mendatangkan berbagai peluang keuntungan, Reksa Dana pun mengandung
berbagai peluang risiko, antara lain:</span></div>
<div class="MsoBodyText2" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="EN-GB" style="font-family: Wingdings;">§<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-GB">Risko
Berkurangnya Nilai Unit Penyertaan.</span></div>
<div class="MsoBodyText2" style="margin-left: 54pt;">
<span lang="EN-GB">Risiko ini
dipengaruhi oleh turunnya harga dari Efek (saham, obligasi, dan surat berharga
lainnya) yang masuk dalam portfolio Reksa Dana tersebut.</span></div>
<div class="MsoBodyText2" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="EN-GB" style="font-family: Wingdings;">§<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-GB">Risiko Likuiditas</span></div>
<div class="MsoBodyText2" style="margin-left: 54pt;">
<span lang="EN-GB">Risiko ini
menyangkut kesulitan yang dihadapi oleh Manajer Investasi jika sebagian besar
pemegang unit melakukan penjualan kembali (<i>redemption</i>)
atas unit-unit yang dipegangnya. Manajer Investasi kesulitan dalam menyediakan
uang tunai atas <i>redemption</i> tersebut.</span></div>
<div class="MsoBodyText2" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="EN-GB" style="font-family: Wingdings;">§<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-GB">Risiko
Wanprestasi</span></div>
<div class="MsoBodyText2" style="margin-left: 54pt;">
<span lang="EN-GB">Risiko ini
merupakan risiko terburuk, dimana risiko ini dapat timbul ketika perusahaan
asuransi yang mengasuransikan kekayaan Reksa Dana tidak segera membayar ganti
rugi atau membayar lebih rendah dari nilai pertanggungan saat terjadi hal-hal
yang tidak diinginkan, seperti wanprestasi dari pihak-pihak yang terkait dengan
Reksa Dana, pialang, bank kustodian, agen pembayaran, atau bencana alam, yang
dapat menyebabkan penurunan NAB (Nilai Aktiva Bersih) Reksa Dana.</span></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoBodyText2" style="margin-bottom: 4pt;">
<b><span lang="EN-GB">2.4.3. Pengertian Portofolio</span></b></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Dalam dunia investasi khususnya di pasar
modal, istilah portfolio sering disebut para pelaku pasar. Portfolio dapat
diartikan sebagai sekumpulan surat berharga yang dimiliki atau dibeli investor
baik perorangan atau institusi. Jika seseorang memiliki beberapa saham dari
industri yang berbeda, maka investor tersebut dikatakan memiliki portfolio
investasi karena saham yang dibelinya tidak berasal dari industri yang sama.
Seseorang juga dapat dikatakan memeliki portfolio investasi jika surat berharga
yang dimilikinya tidak hanya saham, namun juga berupa obligasi dan surat
berharga lainnya.</span></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoBodyText2">
<span lang="EN-GB">Umumnya tujuan adanya portfolio atau
penyebaran investasi ke dalam beberapa obyek investasi bertujuan untuk
mengurangi risiko. Misalnya, jika investasi disebar ke beberapa obyek
investasi, maka ketika salah satu dari obyek investasi tersebut mengalami
penurunan, maka risiko atau kerugian tersebut dapat ditutup oleh kenaikan harga
surat berharga yang lain.</span></div>
<div class="MsoBodyText2">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Dilihat dari portfolio investasinya atau kemana kumpulan dana
diinvestasikan, Reksa Dana dapat dibedakan menjadi:</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Reksa Dana Pasar Uang</span></b><span style="color: black; font-family: "Garamond","serif";"> (<i>Moner Market Funds</i>). Reksa Dana jenis ini hanya melakukan investasi
pada Efek bersifat Utang dengan jatuh tempo kurang dari 1 (satu) tahun.
Tujuannya adalah untuk menjaga likuiditas dan pemeliharaan modal.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Reksa Dana Pendapatan Tetap</span></b><span style="color: black; font-family: "Garamond","serif";"> (<i>Fixed Income Funds</i>). Reksa Dana jenis ini melakukan investasi
sekurang-kurangnya 80% dari aktivanya dalam bentuk Efek bersifat Utang. Reksa
Dana ini memiliki risiko yang relatif lebih besar dari Reksa Dana Pasar Uang.
Tujuannya adalah untuk menghasilkan tingkat pengembalian yang stabil.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Reksa Dana Saham</span></b><span style="color: black; font-family: "Garamond","serif";"> (<i>Equity Funds</i>). Reksa dana yang melakukan investasi
sekurang-kurangnya 80% dari aktivanya dalam bentuk Efek bersifat Ekuitas.
Karena investasinya dilakukan pada saham, maka risikonya lebih tinggi dari dua
jenis Reksa Dana sebelumnya namun menghasilkan tingkat pengembalian yang
tinggi.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="color: black; font-family: "Garamond","serif";">4.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><b><span style="color: black; font-family: "Garamond","serif";">Reksa Dana Campuran</span></b><span style="color: black; font-family: "Garamond","serif";"> (<i>Discretionary Funds</i>). Reksa Dana jenis ini melakukan investasi
dalam Efek bersifat Ekuitas dan Efek bersifat Utang.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoBodyText2" style="margin-bottom: 4pt;">
<b><span lang="EN-GB">2.4.4. Pengelola Reksa Dana</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Pengelolaan Reksa Dana dilakukan oleh perusahaan yang telah
mendapatkan izin dari Bapepam sebagai Manajer Investasi. Perusahaan pengelola
Reksa Dana dapat berupa (1) Perusahaan Efek, dimana umumnya membentuk divisi
atau PT tersendiri yang khusus menangani Reksa Dana, misalnya Danareksa
Investment Management atau Trimegah Investment Management (2) Perusahaan yang
secara khusus bergerak sebagai perusahaan investasi atau <i>investment management company</i>.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Selain perusahaan <i>investment
management</i> yang bergerak sebagai pengelola dana, maka pihak lain yang
terlibat dalam pengelolaan suatu Reksa Dana adalah Bank Kustodian. Bank
Kustodian mempunyai wewenang dan tanggung jawab dalam hal menyimpan, menjaga,
dan mengadministrasikan kekayaan, baik dalam pencatatan serta
pembayaran/penjualan kembali suatu Reksa Dana berdasarkan kontrak yang dibuat
dengan Manajer Investasi.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Dalam UU PM disebutkan bahwa kekayaan Reksa Dana wajib disimpan
pada Bank Kustodian sehingga pihak Manajer Investasi tidak memegang langsung
kekayaan tersebut. Hal lain yang juga penting diketahui, bahwa Bank Kustodian
dilarang terafiliasi dengan Manajer Investasi dengan tujuan untuk menghindari
adanya benturan kepentingan dalam pengelolaan kekayaan Reksa Dana. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span style="color: black; font-family: "Garamond","serif";">2.4.5.
Pengertian NAB dan Cara Perhitungan</span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Nilai aktiva bersih (NAB) atau net asset value (NAV) merupakan
alat ukur kinerja Reksa Dana. Nilai aktiva bersih berasal dari nilai portofolio
reksadana yang bersangkutan. Seperti kita ketahui bahwa aktiva atau kekayaan
Reksa Dana dapat berupa kas, deposito, SBPU, SBI, surat berharga komersial,
saham, obligasi, right dan Efek lainnya. Sementara pada kewajiban Reksa Dana
dapat berupa fee manajer investasi yang belum dibayar, fee bank kustodian yang
belum dibayar, pajak-pajak yang belum dibayar, fee broker yang belum
dibayar serta pembelian Efek yang belum
dilunasi.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Nilai aktiva bersih (NAB) merupakan jumlah aktiva setelah
dikurangi kewajiban-kewajiban yang ada. Sedangkan NAB per Unit Penyertaan
merupakan jumlah NAB dibagi dengan jumlah nilai Unit Penyertaan yang beredar (<i>outstanding</i>).</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Dari penjelasan diatas, dapat dimengerti jika nilai NAB akan
mengalami kenaikan atau penurunan, karena nilai NAB tersebut sangat tergantung
akan kinerja aset yang merupakan portfolio Reksa Dana tersebut. Kalau harga
pasar aset-aset suatu Reksa Dana mengalami kenaikan maka NAB-nya tentu akan
mengalami kenaikan, demikian juga sebaliknya.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Setiap sore, manajer investasi akan menilai harga pasar wajar
seluruh aset reksadana. Dalam nilai pasar wajar tersebut termasuk semua
keuntungan atau kerugian, baik yang telah direalisasikan maupun yang belum.
(Kalau harga saham dalam portofolio naik, nilai portofolio akan naik pula,
walaupun sahamnya sendiri tidak dijual). </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">NAB per saham/unit dihitung setiap hari oleh Bank Kustodian
setelah mendapat data dari Manajer Investasi dan nilai tersebutlah yang
kemudian setiap hari dapat dilihat keesokan harianya di media massa.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin: 0cm 0cm 4pt 18pt; text-indent: -18pt;">
<b>2.5.</b><span dir="LTR"></span><b>
Perbandingan Saham, Obligasi, dan Reksa Dana</b></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="color: black; font-family: "Garamond","serif";">Dari berbagai penjelasan dan paparan seputar 3 jenis surat
berharga diatas, maka dapat disimpulkan melalui tabel berikut:</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none;">
<tbody>
<tr>
<td style="background: none repeat scroll 0% 0% rgb(224, 224, 224); border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b><span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Karakteristik/Instrumen</span></b></div>
</td>
<td style="background: none repeat scroll 0% 0% rgb(224, 224, 224); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b><span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Saham</span></b></div>
</td>
<td style="background: none repeat scroll 0% 0% rgb(224, 224, 224); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b><span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Obligasi</span></b></div>
</td>
<td style="background: none repeat scroll 0% 0% rgb(224, 224, 224); border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142"><div align="center" class="MsoNormal" style="margin: 3pt 0cm; text-align: center;">
<b><span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Reksa Dana</span></b></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Sifat</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Penyertaan
Modal</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Utang</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Pengelolaan
Modal Bersama</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Penerbit</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Perusahaan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Perusahaan,
Pemerintah</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Perusahaan
Efek</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Keuntungan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Dividen,
Capital Gain</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Kupon,
Capital Gain</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Modal
kecil, dikelola manajer investasi</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Risiko</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Tidak
Mendapat Dividen, Capital Loss, Likuidasi</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Gagal
bayar atas kupon atau pokok, capital loss</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Penurunan
NAB, risiko likuiditas</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Jenis</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Saham
Biasa, Saham Preferen</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Obligasi
Korporasi, Obligasi Pemerintah</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Reksa
Dana Pendapatan Tetap, Reksa Dana Saham, Reksa Dana Pasar Uang, Reksa Dana
Campuran</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Mekanisme
Perdagangan di Pasar Sekunder</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.5pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Diperdagangkan
di Bursa Efek</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Diperdagangkan
di Luar Bursa (over the counter)</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 106.55pt;" valign="top" width="142"><div class="MsoNormal" style="margin: 3pt 0cm; text-align: justify;">
<span style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 10pt;">Pemegang
Reksa dana menjual kembali ke Penerbit Reksa Dana (redemption)</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com0tag:blogger.com,1999:blog-9017166534190813425.post-38176412580465986722012-03-07T18:40:00.000-08:002012-03-07T19:10:41.186-08:00<m:smallfrac m:val="off">
<m:dispdef>
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</m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac><br />
<div class="MsoNormal">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="font-size: 18pt;">MATEMATIKA KEUANGAN</span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="font-size: 18pt;">BUNGA TUNGGAL,BUNGA MAJEMUK DAN ANUITAS</span></b><b><span style="font-size: 18pt;"></span></b></div>
<div class="MsoNormal">
<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="font-size: 14pt;">PERHITUNGAN BUNGA DALAM MATEMATIKA KEUANGAN</span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Wingdings 2"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><b><span lang="EN-US" style="font-size: 14pt;">Bunga adalah jumlah sewa yang dikenakan oleh institusi
keuangan atas pemakaian uang, atau Jumlah uang yang <i>diterima </i>sebagai
hasil dari investasi dana, baik dengan meminjamkannya atau dengan
menggunakannya untuk pembelian bahan, tenaga kerja, atau fasilitas.</span></b><b><span style="font-size: 14pt;"></span></b></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Wingdings 2"; font-size: 14pt;"><span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><b><span lang="EN-US" style="font-size: 14pt;">Jadi, bunga merupakan pertambahan pada jumlah uang
yang semula dipinjamkan atau yang diinvestasikan.</span></b><b><span style="font-size: 14pt;"></span></b></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span lang="EN-US">1. Bunga
Majemuk </span></b></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Pengertian :</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">
Bunga yang jatuh tempo ditambahkan ke dalam nilai pokok pada akhir </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">
setiap periode untuk mendapatkan nilai pokok yang baru </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> Jika kita menyimpan modal
berupa uang di bank selama pereode bunga tertentu, misalnya satu tahun, maka
setelah satu tahun kita akan mendapat bunga sebesar P % kali modal yang kita
bungakan. Jika bunga itu tidak kita ambil, tapi ditambahkan pada modal awal
untuk dibungakan lagi pada pereode berikutnya sehingga besarnya bunga pada
setiap periode berikut berbeda jumlanya ( menjadi bunga berbunga ) maka dikatan
modal tersebut dibungakan atas dasar <i>bunga majemuk.</i></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br />
<a name='more'></a><br /></div>
<div class="MsoNormal">
<span lang="EN-US"> Manfaat Bunga Majemuk</span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal"><span lang="EN-US">Menghitung Anuitas </span></li>
<li class="MsoNormal"><span lang="EN-US">Mengamortisasi Utang dan
Obligasi </span></li>
<li class="MsoNormal"><span lang="EN-US">Penilaian alternatif dari beberapa
investasi/pendanaan </span></li>
</ol>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span lang="EN-US"> Rumus Bunga Majemuk</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Mn = M (1+b)<sup>n</sup></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US"> b = j<sub>m</sub>/m</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Notasi :</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Mn = nilai akhir </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">M = nilai pokok awal </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">n =
jumlah periode perhitungan bunga </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">b =
tingkat bunga per periode perhitungan bunga </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">m = frekuensi perhitungan bunga </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">j<sub>m
</sub>= tingkat bunga nominal dengan periode </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">
perhitungan m kali per tahun </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Contoh 1:</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Mencari NILAI BUNGA MAJEMUK</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Hitunglah bunga dari Rp 1.000.000 selama 2
tahun dengan tingkat bunga 10% p.a. apabila bunga dihitung semesteran ?</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Diketahui :<br />
Mn = M (1+b)<sup>n<br />
<br />
b</sup> = j<sub>m</sub>/m<br />
<br />
M = 1.000.000<br />
I =
10 % : 2 (Semester )= 0,05<br />
n =
1periode<br />
<br />
Mn = 1.000.000 (1+0,05)<sup> 1</sup></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<table align="left" border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: 6.75pt; margin-right: 6.75pt; width: 599px;">
<tbody>
<tr style="height: 36.75pt;">
<td style="border-color: black; border-style: solid; border-width: 2.25pt 1pt 1pt 2.25pt; height: 36.75pt; padding: 3.6pt 7.2pt; width: 62.75pt;" valign="top" width="84"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Periode
(n)</span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 2.25pt 1pt 1pt medium; height: 36.75pt; padding: 3.6pt 7.2pt; width: 86.75pt;" valign="top" width="116"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Nilai
Pokok Awal (P)</span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 2.25pt 1pt 1pt medium; height: 36.75pt; padding: 3.6pt 7.2pt; width: 197.9pt;" valign="top" width="264"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Bunga
Majemuk </span></div>
</td>
<td style="border-color: black black black -moz-use-text-color; border-style: solid solid solid none; border-width: 2.25pt 2.25pt 1pt medium; height: 36.75pt; padding: 3.6pt 7.2pt; width: 101.75pt;" valign="top" width="136"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Nilai
akhir </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">(
Mn = M (1+i)<sup> n</sup> </span></div>
</td>
</tr>
<tr style="height: 31.9pt;">
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt 2.25pt; height: 31.9pt; padding: 3.6pt 7.2pt; width: 62.75pt;" valign="top" width="84"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">1</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 31.9pt; padding: 3.6pt 7.2pt; width: 86.75pt;" valign="top" width="116"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Rp1.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 31.9pt; padding: 3.6pt 7.2pt; width: 197.9pt;" valign="top" width="264"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Rp1.000.000
x 0,05 = Rp50.000</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 2.25pt 1pt medium; height: 31.9pt; padding: 3.6pt 7.2pt; width: 101.75pt;" valign="top" width="136"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Rp1.050.000</span></div>
</td>
</tr>
<tr style="height: 30pt;">
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt 2.25pt; height: 30pt; padding: 3.6pt 7.2pt; width: 62.75pt;" valign="top" width="84"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">2</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 30pt; padding: 3.6pt 7.2pt; width: 86.75pt;" valign="top" width="116"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Rp1.050.000</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 30pt; padding: 3.6pt 7.2pt; width: 197.9pt;" valign="top" width="264"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Rp1.050.000
x 0,05 = Rp52.500</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 2.25pt 1pt medium; height: 30pt; padding: 3.6pt 7.2pt; width: 101.75pt;" valign="top" width="136"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Rp1.102.500</span></div>
</td>
</tr>
<tr style="height: 33.4pt;">
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 1pt 2.25pt; height: 33.4pt; padding: 3.6pt 7.2pt; width: 62.75pt;" valign="top" width="84"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">3</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 33.4pt; padding: 3.6pt 7.2pt; width: 86.75pt;" valign="top" width="116"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Rp1.102.500</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 33.4pt; padding: 3.6pt 7.2pt; width: 197.9pt;" valign="top" width="264"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Rp1.102.500
x 0.05 =Rp55.125</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 2.25pt 1pt medium; height: 33.4pt; padding: 3.6pt 7.2pt; width: 101.75pt;" valign="top" width="136"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Rp1.157.625</span></div>
</td>
</tr>
<tr style="height: 27.65pt;">
<td style="border-color: -moz-use-text-color black black; border-style: none solid solid; border-width: medium 1pt 2.25pt 2.25pt; height: 27.65pt; padding: 3.6pt 7.2pt; width: 62.75pt;" valign="top" width="84"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">4</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 2.25pt medium; height: 27.65pt; padding: 3.6pt 7.2pt; width: 86.75pt;" valign="top" width="116"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Rp1.157.625</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 2.25pt medium; height: 27.65pt; padding: 3.6pt 7.2pt; width: 197.9pt;" valign="top" width="264"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Rp1.157.625
x 0.05 =Rp57.881,25</span></div>
</td>
<td style="border-color: -moz-use-text-color black black -moz-use-text-color; border-style: none solid solid none; border-width: medium 2.25pt 2.25pt medium; height: 27.65pt; padding: 3.6pt 7.2pt; width: 101.75pt;" valign="top" width="136"><div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Rp1.215.506,25</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Wingdings 2";"><span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US">Jadi total
bunga majemuk selama 2 tahun yang dihitung semesteran adalah Rp 215.506,25,-</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Latihan :</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Wingdings 2";"><span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US">Hitunglah
bunga dari Rp <b>2.000.000</b> selama 2 tahun dengan tingkat bunga 18% p.a.
apabila bunga dihitung semesteran ?</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Wingdings 2";"><span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US">Hitunglah
bunga dari Rp 2.000.000 selama 2 tahun dengan tingkat bunga <b>12%</b> p.a.
apabila bunga dihitung semesteran ?</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Wingdings 2";"><span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US">Hitunglah
bunga dari Rp 2.000.000 selama 2 <b>tahun </b>dengan tingkat bunga <b>24%</b>
p.a. apabila bunga dihitung semesteran </span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span lang="EN-US">Contoh 2 :</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Wingdings 2";"><span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US">Berapa nilai
S dari P = Rp1.000.000 dengan tingkat bunga dihitung semesteran atau j<sub>2</sub>
= 18% p.a. selama 5 tahun?</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Wingdings 2";"><span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US">Tuan Garda
menyimpan uangnya sebesar Rp5.000.000 dalam sebuah bank yang memberikan bunga
sebesar 18% pertahun dimana bunga dihitung bulanan. Berapa besarnya bunga yang
dihasilkan selama tahun pertama?<sub> </sub></span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Wingdings 2";"><span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><sub><span lang="EN-US">JAWAB :</span></sub></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Wingdings 2";"><span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US">Soal 1</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">Dik etahui :</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">M = Rp1.000.000</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">b
= 18% / 2 = 9% = 0.09</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">n
= 5 x 2 = 10 periode </span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">Mn= M (1+b)<sup>n</sup></span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">M = Rp1.000.000 (1+0,09)<sup>10</sup></span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">M = Rp1.000.000 (2,367363675)</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">M = Rp2.367.363,675</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Wingdings 2";"><span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US">Soal 2</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">M= Rp5.000.000</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">b = 18% / 12 = 1,5% = 0,015</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">n = 12 periode </span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">Mn = M(1+b)<sup>n</sup></span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">Mn = Rp5.000.000 (1+0,015)<sup>12</sup></span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">Mn = 5.978.090,857</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">b
= S – P</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">b
= Rp5.978.090,857 – Rp5.000.000</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">b
= Rp 978.090,857</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US">Latihan ke2</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">1.Berapa nilai Mn dari M = Rp2.000.000 dengan
tingkat bunga dihitung semesteran </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US"> atau
j<sub>2</sub> = 24% p.a. selama 5 tahun?</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">2.Tuan Garda menyimpan uangnya sebesar
Rp10.000.000 dalam sebuah bank yang </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US"> memberikan
bunga sebesar 12% pertahun dimana bunga dihitung bulanan. Berapa </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US"> besarnya
bunga yang dihasilkan selama tahun pertama</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">B. Menghitung Nilai Sekarang</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<i><span lang="EN-US">Proses mencari nilai sekarang
(present value) disebut Pendiskontoan (discounting)</span></i></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">RUMUS :</span><b><span lang="EN-US" style="color: black; font-family: "Gill Sans MT","sans-serif"; font-size: 32pt;"> </span></b></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<b>Dari Persamaan : Mn =
M(1+b)<sup>n</sup></b></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<b><span lang="EN-US">Maka, untuk mencari M ???</span></b></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<b><span lang="EN-US">M = Mn / (1+b)<sup>n </sup></span></b></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">Berapa nilai M yang membuat Mn = Rp
100.000.000 dengan tingkat bunga dihitung triwulan atau j<sub>4 </sub>= 12% p.a. selama 6 tahun?</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US">j4 = 12 bulan : 3 bulan = 4 bulan</span><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif"; font-size: 28pt;"> </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">Jawab :</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">Mn = Rp100.000.000</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">b = 12% / 4 = 3% = 0,03</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">N = 6 x 4 = 24 periode </span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> Mn = M(1+b)<sup>n</sup></span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">100.000.000 = M(1+0,03)<sup>24</sup></span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">100.000.000 = M(2,032794106)</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> M= Rp 49.193.373,65</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">. </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">Menghitung Tingkat Bunga dan Jumlah
Periode</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span style="color: black; font-family: "Wingdings 2";"><span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">Dengan menurunkan persamaan untuk mencari <b>Tingkat Bunga ( b) :</b></span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<b><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> Bagaimana
mencari b ???</span></b><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> M (1+b)<sup>n </sup>= Mn </span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> (1+b)<sup>n </sup>= Mn / M</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> (1+b)
= (Mn / M)<sup>1/n </sup></span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<sup><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">
b</span></sup><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> = (Mn / M)<sup>1/n </sup>– 1</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span style="color: black; font-family: "Wingdings 2";"><span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">Dengan menurunkan persamaan untuk mencari <b>Jumlah Periode ( n )</b> :</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> <b>Bagaimana mencari n ???</b></span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<b><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> M (1+i)<sup>n </sup>= Mn </span></b><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<b><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">
(1+i)<sup>n </sup>= Mn/ M</span></b><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<b><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> log (1+b)<sup>n</sup> = log Mn / M<sup> </sup></span></b><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<b><sup><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> </span></sup></b><b><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">n log (1+b) = log Mn/ M</span></b><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<b><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> n
= log Mn / M </span></b><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<b><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> log
(1+b)</span></b><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">Contoh soal :</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">Garda sekarang menginvestasikan uang sebanyak Rp50.000.000 dengan tingkat
bunga 24% per tahun yang dihitung bulanan </span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">a) Berapa besar uang Garda bila
ia hendak mengambilnya pada :(Mn)</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> - Akhir tahun pertama </span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> - Akhir tahun kedua </span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> - Akhir tahun ketiga </span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">b) Apabila Garda ingin uangnya
menjadi Rp150.000.000 berapa lama ia harus menunggu ? (n)</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">c) Apabila uang tersebut ia
depositokan dengan bunga majemuk yang dihitung bulanan selama 3 tahun, ia akan
memperoleh Rp130.000.000. Berapakah tingkat bunga yang diberikan deposito itu ?
(b)</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">Jawab :</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">Dik : j<sub>12</sub> = 24</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> b = 2%</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> M = Rp50.000.000</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">a)Jumlah uang Garda jika diambil pada :</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> Akhir tahun pertama (n=12)</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> Mn= M (1+b)<sup>n</sup></span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<sup><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> </span></sup><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> Mn =
Rp.50.000.000 (1+2%)<sup>12</sup> </span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> Mn = Rp 63.412.089,73</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">b) Akhir tahun kedua (n=24)</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> Mn = M (1+b)<sup>n</sup></span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> Mn = Rp50.000.000 (1+2%)<sup>24</sup></span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<sup><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> </span></sup><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">Mn= Rp80.421.862,47</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">c) Akhir tahun ketiga (n=36)</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> Mn = M(1+b)<sup>n</sup></span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<sup><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> </span></sup><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">Mn= Rp 50.000.000 (1+2%)<sup>36</sup></span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> Mn= Rp101.994.367,2</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">B. Bila Garda ingin uangnya menjadi
Rp150.000.000, maka ia harus menunggu selama :</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> n = log Mn/M</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> log (1+b)</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> n = log Rp150.000.000 / Rp 50.000.000</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> log (1+2%)</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";"> n = 55,48 bulan </span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">C. Tingkat bunga deposito </span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">b = (Mn/ M)<sup>1/n </sup>– 1</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">b = (Rp130.000.000 / 50.000.000)<sup>1/36</sup>-1</span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">B = 2,69 % atau 32,28% per tahun </span><span style="color: black; font-family: "Arial Narrow","sans-serif";"></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">Latihan :</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">Pada ulang tahun ke-20, Anjani memperoleh hadiah uang sebesar Rp
10.000.000,- sebagai hasil dari tabungan ayahnya semenjak Anjani dilahirkan.
Berapa besarnya uang yang ditabungkan ayahnya pada saat dia dilahirkan, jika
tingkat bunga tabungan tidak berubah yaitu 6% per tahun (dihitung bulanan) ?</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial Narrow","sans-serif";">Seorang bapak menabung dalam bentuk deposito sebagai persiapan untuk
warisan bagi anaknya sebesar Rp 20.000.000,- dan setelah 25 tahun uang itu
diambil dengan bunga tetap 6% per tahun yang dihitung bulanan. Berapa jumlah
uang bapak tersebut?</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -27pt;">
<b><span lang="EN-US">2.Bunga Tunggal</span></b></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -27pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -27pt;">
<span lang="EN-US">Pengertian Bunga </span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -27pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -27pt;">
<b><span lang="EN-US">Persen Diatas Seratus dan Persen Dibawah
Seratus</span></b></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Persen Di atas Seratus </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> Persen diatas seratus
adalah bentuk pecahan yang selisih antara penyebut dan pembilangnya sama dengan
seratus. Secara umum di tulis :</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="13" width="94"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><m:smallfrac m:val="off">
<m:dispdef>
<m:lmargin m:val="0">
<m:rmargin m:val="0">
<m:defjc m:val="centerGroup">
<m:wrapindent m:val="1440">
<m:intlim m:val="subSup">
<m:narylim m:val="undOvr">
</m:narylim></m:intlim>
</m:wrapindent>
<m:smallfrac m:val="off">
<m:dispdef>
<m:lmargin m:val="0">
<m:rmargin m:val="0">
<m:defjc m:val="centerGroup">
<m:wrapindent m:val="1440">
<m:intlim m:val="subSup">
<m:narylim m:val="undOvr">
</m:narylim></m:intlim>
</m:wrapindent><span lang="EN-US" style="font-family: "Times New Roman","serif"; font-size: 12pt; position: relative; top: 12pt;"><img height="146" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="200" /></span></m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac></m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac></td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin-left: 45pt;">
<br /></div>
<br />
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Untuk menentukan P diatas seratus dari modal M dapat dilakukan
dengan dua cara, yaitu :</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="EN-US">Dengan perhitungan biasa,P % di atas seratus dari
modal M adalah :</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> </span><span style="height: 63px; left: 0px; margin-left: 82px; margin-top: 4px; position: absolute; width: 113px; z-index: 251635712;"><img alt="Text Box: " height="63" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="113" /></span><span lang="EN-US">
</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="EN-US">Dengan jumlah deret geometri turun tak berhinga :</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> <span style="position: relative; top: 31pt;"><img height="61" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image006.gif" width="200" /></span></span></div>
<div class="MsoNormal" style="margin-left: 63pt;">
<span lang="EN-US">Bentuk terakhir tersebut meruoakan jumlah deret geometri turun tak
terhingga dengan :</span></div>
<div class="MsoNormal" style="margin-left: 63pt;">
<span lang="EN-US">Suku pertama <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image008.gif" width="56" /></span></span></div>
<div class="MsoNormal" style="margin-left: 63pt;">
<span lang="EN-US">Rasio <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image010.gif" width="65" /></span></span></div>
<div class="MsoNormal" style="margin-left: 63pt;">
<span lang="EN-US">Sehingga ,</span></div>
<div class="MsoNormal" style="margin-left: 63pt;">
<span lang="EN-US" style="position: relative; top: 18pt;"><img height="56" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image012.gif" width="461" /><span style="background-color: red;"></span></span></div>
<div class="MsoNormal" style="margin-left: 63pt;">
<span lang="EN-US"> <span style="position: relative; top: 14pt;"><img height="49" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image014.gif" width="249" /></span> - …</span></div>
<div class="MsoNormal" style="margin-left: 63pt;">
<span lang="EN-US">Dengan demikian untuk menghitung <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image016.gif" width="81" /></span> adalah :</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-indent: -27pt;">
<span lang="EN-US">Hitung <span style="position: relative; top: 13pt;"><img height="44" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image018.gif" width="89" /></span></span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-indent: -27pt;">
<span lang="EN-US">Hasil 1) dikurangi <span style="position: relative; top: 14pt;"><img height="49" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image020.gif" width="80" /></span></span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-indent: -27pt;">
<span lang="EN-US">Hasil 2) ditambah <span style="position: relative; top: 5pt;"><img height="23" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image022.gif" width="12" /><img height="23" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image022.gif" width="12" /></span><span style="position: relative; top: 14pt;"><img height="49" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image024.gif" width="80" /></span></span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-indent: -27pt;">
<span lang="EN-US">Hasil 3) dikurangi <span style="position: relative; top: 14pt;"><img height="49" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image026.gif" width="80" /></span></span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-indent: -27pt;">
<span lang="EN-US">Dan seterusnya </span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="EN-US">Contoh 3</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Persen Di bawah Seratus </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> Persen dibawah seratus
adalah bentuk pecahan yang selisih antara penyebut dan pembilangnya sama dengan
seratus. Secara umum di tulis :</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="13" width="94"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img alt="Text Box: " height="63" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image028.gif" width="88" /></td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin-left: 45pt;">
<br /></div>
<br />
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Untuk menentukan P dibawah seratus dari modal M dapat dilakukan
dengan dua cara, yaitu :</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -18pt;">
<span lang="EN-US">Dengan perhitungan biasa,P % di bawah seratus dari modal M adalah :</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> </span><span style="height: 63px; left: 0px; margin-left: 82px; margin-top: 4px; position: absolute; width: 129px; z-index: 251637760;"><img alt="Text Box: " height="63" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image030.gif" width="129" /></span><span lang="EN-US">
</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -18pt;">
<span lang="EN-US">Dengan jumlah deret geometri turun tak berhinga :</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> <span style="position: relative; top: 28pt;"><img height="83" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image032.gif" width="257" /></span></span></div>
<div class="MsoNormal" style="margin-left: 63pt;">
<span lang="EN-US">Bentuk terakhir tersebut meruoakan jumlah deret geometri turun tak
terhingga dengan :</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 63pt;">
<span lang="EN-US" style="position: relative; top: 18pt;"><img height="56" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image034.gif" width="411" /></span></div>
<div class="MsoNormal" style="margin-left: 63pt;">
<span lang="EN-US"> <span style="position: relative; top: 14pt;"><img height="49" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image036.gif" width="249" /></span> - …</span></div>
<div class="MsoNormal" style="margin-left: 63pt;">
<span lang="EN-US">Dengan demikian untuk menghitung <span style="position: relative; top: 13pt;"><img height="44" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image038.gif" width="85" /></span> adalah :</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -27pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -27pt;">
<b><span lang="EN-US">Pengertian Bunga Tunggal</span></b></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> <i>Bunga Tunggal</i>
adalah bunga yang timbul pada setiap akhir jangka waktu tertentu yang tidak
mempengaruhi besarnya modal yang dipimjam.</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> Jika kita
memperbungakan modal (uang ) sebesar M dengan bunga tunggal sebesar P %
setahun, dan besarnya bunga dinyatakan dengan I , maka :</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="EN-US">Setelah t tahun, besarnya bunga : </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span style="height: 64px; left: 0px; margin-left: 94px; margin-top: 20px; position: absolute; width: 103px; z-index: 251638784;"><img alt="Text Box: " height="64" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image040.gif" width="103" /></span><span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="EN-US">Setelah t bulan, besarnya bunga : </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="14" width="94"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img alt="Text Box: " height="64" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image042.gif" width="115" /></td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<br />
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="EN-US">Setelah t bulan, besarnya bunga :</span></div>
<div class="MsoNormal" style="margin-left: 63pt;">
<span lang="EN-US">1) Jika satu tahu 360 hari, maka </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="9" width="94"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img alt="Text Box: " height="63" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image044.gif" width="124" /></td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<br />
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="EN-US"> 2) Jika satu tahun 365
hari ( tahun kabisat) ,maka</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span style="height: 63px; left: 0px; margin-left: 106px; margin-top: 12px; position: absolute; width: 124px; z-index: 251642880;"><img alt="Text Box: " height="63" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image046.gif" width="124" /></span><span lang="EN-US"> </span></div>
<div class="MsoNormal">
<span style="position: relative; z-index: 251641856;"><span style="height: 63px; left: 94px; position: absolute; top: -138px; width: 124px;"><img alt="Text Box: " height="63" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image047.gif" width="124" /></span></span><span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 63pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 63pt;">
<span lang="EN-US">3) Jika satu tahun 366 hari ( tahun kabisat) ,maka</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span style="height: 63px; left: 0px; margin-left: 106px; margin-top: 12px; position: absolute; width: 124px; z-index: 251643904;"><img alt="Text Box: " height="63" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image049.gif" width="124" /></span><span lang="EN-US"> </span></div>
<div class="MsoNormal">
<span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 63pt;">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -27pt;">
<b><span lang="EN-US">Metode Perhitungan Bunga Tunggal</span></b></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<b><span lang="EN-US">a. Metode Pembagi Tetap </span></b></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> Kita telah mengenal
rumus untuk mencari besar bunga dari uang sebesar M yang digunakan selama t
hari dengan suku bunga P % setahun,yang dirunuskan sebagai berikut :</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image051.gif" width="125" /></span></span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image053.gif" width="96" /></span></span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image055.gif" width="83" /></span></span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Bentuk <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image057.gif" width="32" /></span> disebut angka tahun
dan <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image059.gif" width="31" /></span> disebut penbagi tetap,
maka rumus bunga di atas menjadi :</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span style="height: 90px; left: 0px; margin-left: 58px; margin-top: 12px; position: absolute; width: 165px; z-index: 251644928;"><img alt="Text Box: " height="90" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image061.gif" width="165" /></span><span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Jika ada beberapa uang yang dipergunakan atas dasar bunga yang sama
maka :</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span style="height: 84px; left: 0px; margin-left: 83px; margin-top: 10px; position: absolute; width: 298px; z-index: 251645952;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td bgcolor="white" height="84" style="background: none repeat scroll 0% 0% white; border: 0.75pt solid black; vertical-align: top;" width="298"><span style="left: 0pt; position: absolute; z-index: 251645952;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div class="shape" style="padding: 4.35pt 7.95pt;">
<div class="MsoNormal">
<span lang="EN-US"><span style="position: relative; top: 23pt;"><img height="67" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image063.gif" width="272" /></span></span></div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
</span><span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<b><span lang="EN-US">b. Metode persen yang
sebanding</span></b></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> Metode persen yang
sebanding digunakan jika suku bunga bukan merupakan pembagi habis 360, sebab
dengan metode ini satu tahun dihitung 360 hari,missal kita ambil suku bunga 9 <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image065.gif" width="16" /></span>% setahun ,dengan langkah sebagai berikutini :</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="EN-US">a. Hitunglah
besar bunga berdasarkan persentase terdekat dengan suku bunga merupakan pembagi
habis 360 !</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="EN-US">b. Hitunglah
besar bunga yang dimaksud dengan menggunakan persen yang sebanding!</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<b><span lang="EN-US">c. Metode persen yang
seukuran</span></b></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> Metode persen yang
seukuran menggunakan perhitungan satu tahun = 365, sehingga perhitngan dengan
metode ini mula – mula harus dihitung bunga 5 % setahun sebagai berikut :</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"><span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image067.gif" width="124" /></span></span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image069.gif" width="84" /></span></span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image071.gif" width="177" /></span></span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Bilangan <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image073.gif" width="152" /></span></span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Jadi, besar bunga 5 % sebanding dengan </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> <span style="position: relative; top: 14pt;"><img height="45" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image075.gif" width="184" /></span></span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Kemudian, menghitung besarnya bunga yang dimaksud dengan metode
persen yang sebanding.</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -18pt;">
<span lang="EN-US"> c. Rp
900.000,00 selama 90 hari</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -27pt;">
<b><span lang="EN-US">a.<span style="font: 7pt "Times New Roman";">
</span></span></b><span dir="LTR"></span><b><span lang="EN-US">Perbedaan
bunga dengan diskonto</span></b></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<b><span lang="EN-US"> </span></b><span lang="EN-US">Untuk memperjelas perbedaan bunga dengan diskonto, marilah kita
perhatikan ilustrasi sebagai berikut!</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> Budi menminjam uang
kepada Rony sebesar Rp 20.000.000,00 atas dasar bunga tunggal yang akan dikembalikan
setahun kemudian. Jika saat meminjam, Jumlah uang yang ditrima BUdi sebesar Rp
18.000.000,00, maka hal ini di katakan Budi telah membayar diskonto sebesar Rp
2.000.000,00.</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> Dari kejadiaan
diatas, dapat disimpulkan bahwa <b><i>diskonto </i></b>adalah bunga yang dibayarkan
oleh peminjam saat menerima pinjaman.</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> Jika nilai diskonto
= D, jumlah uang yang diterima saat meminjam atau Nilai Tunai = NT, dan jumlah
uang yang harus dikembalikan atau Niai Akhir = NA, maka hubunga ketiganya
dinyatakan dalam bentuk :</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span style="height: 45px; left: 0px; margin-left: 94px; margin-top: 2px; position: absolute; width: 140px; z-index: 251646976;"><img alt="Text Box: D = NA - NT" height="45" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image076.gif" width="140" /></span><span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US"> Ada
dua cara untuk mencari diskonto adalah sebagai berikut :</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<b><span lang="EN-US">1) Disakonto dari nilai
akhir </span></b></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<b><span lang="EN-US"> </span></b></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span style="position: relative; z-index: 251648000;"><span style="height: 64px; left: 82px; position: absolute; top: -1px; width: 151px;"><img alt="Text Box: " height="64" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image078.gif" width="151" /></span></span><b><span lang="EN-US"> </span></b></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<br />
<div class="MsoNormal" style="margin-left: 9pt;">
<b><span lang="EN-US"> </span></b></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<b><span lang="EN-US"> </span></b><span lang="EN-US">Keterangan :</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US"> D = Diskonto</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US"> P = Suku bunga diskonto </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US"> NA = Nilai akhir</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US"> t = waktu pinjaman </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US"> h = 1, 12, dan 360 </span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<b><span lang="EN-US">2) Diskonto dari nilai
tunai</span></b></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span style="height: 63px; left: 0px; margin-left: 82px; margin-top: 13px; position: absolute; width: 144px; z-index: 251649024;"><img alt="Text Box: " height="63" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image080.gif" width="144" /></span><b><span lang="EN-US">
</span></b></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<b><span lang="EN-US"> </span></b></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -27pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -27pt;">
<b><span lang="EN-US">Perbedaan bunga tunggal dan bunga
majemuk</span></b></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<b><span lang="EN-US"> </span></b><span lang="EN-US">Untuk memahami perbedan antara bunga tunggal dengan bunga
majemuk, marilah kita perhatikan contoh
– contoh berikut!</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="EN-US"> Contoh :</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Anjani menabung uang dibank
sebesar Rp 2.000.000,00 dengan suku bunga tunggal 5 % setahun. Menjadi berapakah uang Anjani
setelah satu tahun?</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Jawab :</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Diketehui : </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">M = 2.000.000</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">P = 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">t = 3</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">I = <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image082.gif" width="77" /></span></span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US"> = <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image084.gif" width="197" /></span></span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<b><span lang="EN-US"> </span></b></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Jadi, jumlah uang Anjani setelah 3 tahun menjadi Rp 2.000.000,00 +
Rp 300.000,00 = Rp 2.300.000,00</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -27pt;">
<b><span lang="EN-US">Perhitungan nilai akhir modal</span></b></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Dengan menggunakan rumus</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Jika modal sebesar M dibungakan atas dasar bunga majemuk sebesar P %
satahun selama n tahun, maka besarnya modal setelah n tahun adalah : ( i = <span style="position: relative; top: 12pt;"><img height="41" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image086.gif" width="29" /></span> )</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Maka rumusnya adalah :</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span style="position: relative; z-index: 251650048;"><span style="height: 45px; left: 94px; position: absolute; top: -1px; width: 152px;"><img alt="Text Box: Mn = M ( 1 + i)n" height="45" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image087.gif" width="152" /></span></span><span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<br />
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -27pt;">
<b><span lang="EN-US">Perhitungan nilai tunai modal</span></b></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -18pt;">
<span lang="EN-US">Dengan menggunakan rumus nilaitunai</span></div>
<div class="MsoNormal" style="margin-left: 54pt;">
<span lang="EN-US">Kita masih ingat bahwa rumus nilai akhir bunga majemuk, yaitu :</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span style="position: relative; z-index: 251651072;"><span style="height: 45px; left: 94px; position: absolute; top: -1px; width: 152px;"><img alt="Text Box: Mn = M ( 1 + i)n" height="45" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image087.gif" width="152" /></span></span><span lang="EN-US"> </span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<br />
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Rumus di atas dapat diubah menjadi :</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="6" width="95"><br /></td>
</tr>
<tr>
<td><br /></td>
<td bgcolor="white" height="62" style="background: none repeat scroll 0% 0% white; border: 0.75pt solid black; vertical-align: top;" width="109"><span style="left: 0pt; position: absolute; z-index: 251652096;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div class="shape" style="padding: 4.35pt 7.95pt;">
<div class="MsoNormal">
<span lang="EN-US"><span style="position: relative; top: 15pt;"><img height="45" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image089.gif" width="83" /></span></span></div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<br />
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">M = modal mula – mula atau
nilai tunai ( NT )</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Mn = modal setelah n jangka
waktu ( periode ),selanjutnya ditulis M</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Jadi , <span style="position: relative; top: 15pt;"><img height="45" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image091.gif" width="89" /></span></span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">Atau <span style="position: relative; top: 15pt;"><img height="45" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image093.gif" width="129" /></span></span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US">atau</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="1" width="94"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img alt="Text Box: NT = M ( 1 + i)-n" height="45" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image094.gif" width="152" /></td>
</tr>
</tbody></table>
</div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<br />
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -18pt;">
<span lang="EN-US">Menentukan nilai tunai modal dengan
kalkulator</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -18pt;">
<b><span lang="EN-US">Nilai tunai modal dengan masa
bunga pecahan</span></b></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 54pt;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="2" width="82"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img alt="Text Box: " height="90" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image096.gif" width="173" /></td>
</tr>
</tbody></table>
</div>
<br />
<div class="MsoNormal">
<span lang="EN-US"> </span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -27pt;">
<b><span lang="SV">Menyelesaikan
Masalah Rente Dalam Keuangan.</span></b></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -27pt;">
<b><span lang="SV">Pengertian Rente dan
Macan Rente</span></b></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<b><span lang="SV"> </span></b><span lang="SV">Rente adalah deret modal yang dibayarkan
atau diterima pada sertiap jangka waktu tertentu yang tetap besarnya. Masing –
masing modal ini disebut <i>angsuran</i>. Pada hakikatnya , ada tiga macam
rente sebagai berikut ini ;</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV">1. Berdasar saat pembayaran angsuran
meliputi :</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV"> 1) Rente pra – numerando</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV"> 2) Rente post – numerando</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV">2. Berdasarkan banyaknya angsuran,
meliputi :</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV"> 1) Rente terbatas </span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV"> 2) Rente Kekal </span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV">3. Berdasarkan langsung tidaknya
pembayaran pertama,meliputi :</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV"> 1) Rente langsung</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV"> 2) Rente yang di tangguhkan </span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<b><span lang="SV">2. Menghitung
Nilai Akhir Rente</span></b></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV"> Nilai
akhir rente adalah jumlah seluruh angsuran dan bunga – bunga yang di hitung
pada akhir masa bunga terakhir. Nilai akhir rente dinyatakan dengan NA.Ada dua
macam nilai akhir rente, yaiti nilai akhir rete pra – numerando dan nilai akhir
rente post – numerando.</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<b><span lang="SV">2.a. Menghitung
Akhir Rente Pra - numerando</span></b></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -18pt;">
<b><span lang="SV">Dengan
Deret Geometri</span></b></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV"><span style="position: relative; top: 12pt;"><img height="45" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image098.gif" width="157" /></span> atau</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span style="height: 64px; left: 0px; margin-left: 106px; margin-top: 12px; position: absolute; width: 197px; z-index: 251655168;"><img alt="Text Box: " height="64" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image100.gif" width="197" /></span><span lang="SV"> </span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV"> </span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV"> </span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV">Bentuk ( 1 + i )<sup>n</sup> dapat dicari
dalam Daftar bunga I.</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -18pt;">
<b><span lang="SV">Dengan
Daftar Bunga</span></b></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<b><span lang="SV"> </span></b><span lang="SV"></span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV"> Selan
dengan deret geometri, nilai akhir rente pra – numerando juga dapat disajikan
dalam bu\entuk notasi sigma :</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span style="height: 67px; left: 0px; margin-left: 142px; margin-top: 14px; position: absolute; width: 152px; z-index: 251656192;"><img alt="Text Box: " height="67" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image102.gif" width="152" /></span><span lang="SV"> </span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<b><span lang="SV">2.b.
Akhir Rente Post- numerando</span></b></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV"> Nilai
akhir post – numerando adalah nilai akhir suatu rente yang amgsuran terakhirnya
belum mengalami pembungaan.</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV">Atau </span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV"> </span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -27pt;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="2" width="118"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img alt="Text Box: " height="64" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image104.gif" width="164" /></td>
</tr>
</tbody></table>
</div>
<br />
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -27pt;">
<span lang="SV"> </span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -27pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -27pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -27pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -27pt;">
<span lang="SV"> Rumus diatas adalah nilai akhir rente post – numerando,
bentuk ( 1 + i ) dapat dicari dalam daftar I atau dengan kalkulator.</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -27pt;">
<span lang="SV">Atau dinyatakan sebagai berikut
:</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -27pt;">
<span style="height: 67px; left: 0px; margin-left: 106px; margin-top: 9px; position: absolute; width: 181px; z-index: 251658240;"><img alt="Text Box: " height="67" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image106.gif" width="181" /></span><span lang="SV"> </span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -27pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -27pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<b><span lang="SV">3. Hitung
Nilai Tunai Rente</span></b></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<b><span lang="SV"> </span></b><span lang="SV">Nilai tunai rente adalah jumlah seluruh
nilai tunai angsuran yang dihitung pada awal masa bunga pertama, yang
dinyatakan dengan NT.</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV"> Ada
dua jenis nilai tunai rente yaitu : nilai tunai rente pra – numerando dan nilai
tunai rente post – numerando.</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<b><span lang="SV">3.a. Menghitung
Nilai Tunai Rente Pra - numerando</span></b></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV">Maka rumus NA diatas dapat diubah menjadi
:</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV"> <span style="position: relative; top: 15pt;"><img height="49" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image108.gif" width="132" /></span></span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="SV"> Atau</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span style="height: 63px; left: 0px; margin-left: 130px; margin-top: 7px; position: absolute; width: 205px; z-index: 251659264;"><img alt="Text Box: " height="63" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image110.gif" width="205" /></span><span lang="SV"> </span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="SV"> Selain
dengan deret geometri dapatjuga disajikan dengan notasi sigma :</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV">NA =
M + M(1+ i )<sup>-1</sup>+ M(1+ i )<sup>-2 </sup>+ ... + M(1+ i )<sup>2 - n </sup>+ M(1+ i )<sup>1
- n</sup></span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV">NA =
M + M[(1+ i )<sup>-1</sup>+ M(1+ i )<sup>-2 </sup>+ ... + M(1+ i )<sup>2 – n </sup>+ M(1+ i )<sup>1
- n </sup>]</span></div>
<div class="MsoNormal">
<span style="height: 67px; margin-left: 130px; margin-top: 16px; position: absolute; width: 195px; z-index: 251660288;"><img alt="Text Box: " height="67" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image112.gif" width="195" /></span><span lang="SV">
</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<span lang="SV">Bentuk <span style="position: relative; top: 14pt;"><img height="45" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image114.gif" width="71" /></span>dicari dalam daftar IV</span></div>
<div class="MsoNormal" style="margin-left: 45pt;">
<b><span lang="SV">3.b. Menghitung
Nilai Tunai Rente Post – numerando</span></b></div>
<div class="MsoNormal" style="margin-left: 27pt;">
<span lang="SV"> <span style="position: relative; top: 12pt;"><img height="45" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image116.gif" width="141" /></span></span></div>
<div class="MsoNormal" style="margin-left: 27pt;">
<span lang="SV"> Atau
nilai tunai rente post – numerando :</span></div>
<div class="MsoNormal" style="margin-left: 27pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 27pt;">
<span style="height: 64px; left: 0px; margin-left: 166px; margin-top: 6px; position: absolute; width: 171px; z-index: 251661312;"><img alt="Text Box: " height="64" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image118.gif" width="171" /></span><span lang="SV"> </span></div>
<div class="MsoNormal" style="margin-left: 27pt;">
<span lang="SV"> </span></div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com20tag:blogger.com,1999:blog-9017166534190813425.post-36926822536399140192012-03-02T20:42:00.000-08:002012-03-07T19:06:00.274-08:00<m:smallfrac m:val="off">
<m:dispdef>
<m:lmargin m:val="0">
<m:rmargin m:val="0">
<m:defjc m:val="centerGroup">
<m:wrapindent m:val="1440">
<m:intlim m:val="subSup">
<m:narylim m:val="undOvr">
</m:narylim></m:intlim>
</m:wrapindent>
</m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac><br />
<div align="center" class="MsoBodyTextIndent2" style="margin-left: 18pt; text-align: center;">
<b><span style="font-size: 14pt;">Koefisien Elastisitas Permintaan
dan penawaran</span></b></div>
<div align="center" class="MsoBodyTextIndent2" style="margin-left: 18pt; text-align: center;">
<br /></div>
<div align="left" class="MsoBodyTextIndent2" style="margin-left: 18pt; text-align: left;">
<br /></div>
<div align="left" class="MsoBodyTextIndent2" style="margin-left: 18pt; text-align: left;">
<b><span style="font-size: 14pt;"> Koefisien
Elastisitas Permintaan </span></b></div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Elastisitas (pemuluran) adalah kepekaan terhadap
penambahan atau pengurangan barang atau jasa yang diminta atau ditawarkan
sebagai akibat adanya kenaikan atau penurunan harga barang tersebut. Besar
kecilnya pengaruh tersebut diukur dengan koefisien elastisitas. Nilai
elastisitas akan positif jika kedua variabel bergerak searah, dan sebaliknya
nilai elastisitas akan negatif jika kedua variabel bergerak berlawanan arah.
Nilai elastisitas hanya dilihat nilai mutlaknya sehingga meskipun hasilnya
secara matematik negatif tetapi yang dilihat harga positifnya (harga
mutlaknya). Yang bergerak sampai tak terhingga, dan hasilnya diinterpretasikan
sebagai berikut :</div>
<div class="MsoBodyTextIndent2" style="margin-left: 72pt; text-indent: -18pt;">
a.<span style="font: 7pt "Times New Roman";"> </span><span dir="LTR"></span>Jika nilai mutlak koefisien
elastisitas hasilnya < 1disebut inelastis, maka barang yang diperjual
belikan termasuk jenis barang yang sifatnya tidak peka terhadap perubahan
harga. Barang-barang yang mempunyai sifat inelastis umumnya adalah barang-barang
yang termasuk kebutuhan pokok. </div>
<div class="MsoBodyTextIndent2" style="margin-left: 72pt; text-indent: -18pt;">
b.<span dir="LTR"></span>Jika nilai mutlak koefisien
elastisitas hasilnya > 1 disebut elastis, maka barang yang diperjual belikan
termasuk jenis barang yang sifatnya peka terhadap perubahan harga.Barang-barang
yang mempunyai sifat elastis adalah barang kebutuhan mewah atau tersier.<a name='more'></a></div>
<div class="MsoBodyTextIndent2" style="margin-left: 72pt; text-indent: -18pt;">
c.<span style="font: 7pt "Times New Roman";"> </span><span dir="LTR"></span>Jika nilai mutlak koefisien
elastisitas hasilnya = 1 disebut elastis uniter, maka barang-barang yang
diperjual belikan termasuk jenis barang yang tingkat kepekaannya sebanding
dengan perubahan harga. Barang yang mempunyai koefisien elastisitas uniter pada
umumnya adalah barang-barang kebutuhan sekunder.</div>
<div class="MsoBodyTextIndent2" style="margin-left: 54pt;">
<br /></div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<b>Koefisien Elastisitas Permintaan.</b></div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Salah satu tujuan mencari koefisien elastisitas
permintaan adalah untuk mengetahui seberapa besar kepekaan perubahan jumlah
barang / jasa yang diminta sebagai akibat dari adanya perubahan harga barang /
jasa tersebut. Secara matematis hasil perhitungan koefisien elastisitas
permintaan hasilnya adalah negatif, hal ini disebabkan karena hubungan antara
perubahan jumlah permintaan dengan perubahan harga berbanding terbalik atau
hubungan yang bersifat negatif ( ingat hukum permintaan ). Meskipun hasil
perhitungannya negatif namun yang kita lihat adalah harga atau nilai mutlaknya.
Untuk menghitung koefisien elastisitas permintaan dapat digunakan beberapa
rumus sebagai berikut :</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<br /></div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<br /></div>
<div class="MsoBodyTextIndent2" style="margin-left: 54pt; text-indent: -18pt;">
a.<span style="font: 7pt "Times New Roman";"> </span><span dir="LTR"></span>Jika datanya dalam bentuk
tabel, maka koefisien elastisitas permintaan dapat dihitung dengan rumus
sebagai berikut :</div>
<div class="MsoBodyTextIndent2" style="margin-left: 108pt;">
<span style="height: 78px; left: 0px; margin-left: 72px; margin-top: 9px; position: absolute; width: 150px; z-index: 251656192;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td bgcolor="white" height="78" style="background: none repeat scroll 0% 0% white; border: 0.75pt solid black; vertical-align: top;" width="150"><span style="left: 0pt; position: absolute; z-index: 251656192;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div class="shape" style="padding: 4.35pt 7.95pt;">
<div class="MsoNormal">
<span lang="EN-US"> Δ Q Δ P
</span></div>
<div class="MsoNormal">
<span lang="EN-US">Ed
= ------ : -------</span></div>
<div class="MsoNormal">
<span lang="EN-US"> Q P</span></div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
</span> Keterangan:</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Ed
= elastisitas permintaannya</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Δ
Q = perubahan permintaan </div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Δ
P = perubahan harga </div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Q = jumlah permintaan awal</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
P = jumlah harga awal</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Contoh soal.</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Diketahui
data sebagai berikut :</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 59.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="center" class="MsoBodyTextIndent2" style="margin-left: 0cm; text-align: center;">
<b>P</b></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99pt;" valign="top" width="132"><div align="center" class="MsoBodyTextIndent2" style="margin-left: 0cm; text-align: center;">
<b>Q</b></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="center" class="MsoBodyTextIndent2" style="margin-left: 0cm; text-align: center;">
Rp.300</div>
<div align="center" class="MsoBodyTextIndent2" style="margin-left: 0cm; text-align: center;">
Rp.400</div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 99pt;" valign="top" width="132"><div align="center" class="MsoBodyTextIndent2" style="margin-left: 0cm; text-align: center;">
20 unit</div>
<div align="center" class="MsoBodyTextIndent2" style="margin-left: 0cm; text-align: center;">
18 unit</div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Berdasarkan
data di atas hitunglah koefisien elastisitas permintaannya !</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Jawab</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal">
<span style="font-size: 11pt;"> Δ Q Δ P
- 2 100 - 2 300 - 600</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: 36pt;">
<span style="font-size: 11pt;">Ed = ------ <b>:</b> ------- = -------
<b>:</b> ------ =
------ x ---------
= ---------</span></div>
<div class="MsoNormal">
<span style="font-size: 11pt;"> Q P 20 300
20 100 2000 </span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Ed = -
0,3 dilihat nilai mutlaknya jadi Ed =
0,3</div>
<div class="MsoBodyTextIndent3">
<br /></div>
<div class="MsoBodyTextIndent3">
b. Jika datanya berbentuk fungsi permintaan
Qd = a – bP, maka koefisien elastisitas permintaan dapat dihitung dengan rumus
sebagai berikut :</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<span style="height: 78px; left: 0px; margin-left: 62px; margin-top: 12px; position: absolute; width: 150px; z-index: 251657216;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td bgcolor="white" height="78" style="background: none repeat scroll 0% 0% white; border: 0.75pt solid black; vertical-align: top;" width="150"><span style="left: 0pt; position: absolute; z-index: 251657216;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div class="shape" style="padding: 4.35pt 7.95pt;">
<div class="MsoNormal">
<span lang="EN-US"> P</span></div>
<div class="MsoNormal">
<span lang="EN-US">Ed
= Q<b><sup>1</sup></b> x
------</span></div>
<div class="MsoNormal">
<span lang="EN-US"> Q</span></div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
</span> Keterangan :</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Ed = Koefisien elastisitasnya</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Q<sup>1</sup>= Turunan
pertama dari fungsi permintaannya</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<b> </b>P = pada
tingkat harga tertentu</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Q = jumlah permintaan
pada saat harga tertentu</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Contoh
Soal :</div>
<div class="MsoBodyTextIndent2" style="margin-left: 54pt;">
Diketahui fungsi permintaan Qd = 42 – 6P Hitunglah
elastisitas permintaan pada saat P = 3</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Jawab :</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Q<b><sup>1</sup></b> = - 6
yaitu turunan dari Qd = 42 – 6P</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Qd = 42 – 6P</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Q = 42 – 6 ( 3 )</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Q = 42 – 18</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Q = 24</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
jadi</div>
<div class="MsoNormal">
P</div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: 36pt;">
Ed = Q<b><sup>1</sup></b> x ------</div>
<div class="MsoNormal">
Q</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
3</div>
<div class="MsoNormal">
Ed = -
6 x
-------</div>
<div class="MsoNormal">
24</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
- 18 </div>
<div class="MsoNormal">
Ed
= -------- Ed =
- 0,75 dilihat nilai mutlaknya jadi Ed = 0,75</div>
<div class="MsoNormal">
<span lang="EN-US">24</span></div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<br /></div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<br /></div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<br /></div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<br /></div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<br /></div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<b><span style="font-size: 14pt;">Koefisien Elastisitas Penawaran</span></b><b>.</b></div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<br /></div>
<div class="MsoBodyTextIndent3" style="margin-left: 36pt; text-indent: 0cm;">
Seperti halnya dalam koefisien elastisitas
permintaan dalam perhitungan koefisien elastisitas penawaranpun menggunakan
rumus-rumus yang sama seperti dalam elastisitas permintaan. Hanya saja
perbedaannya jika dalam elastisitas permintaan hasilnya negatif tetapi dalam
perhitungan koefisien elastisitas penawaran hasilnya akan positif, hal ini
disebabkan karena hubungan antara perubahan jumlah penawaran dengan perubahan
harga berbanding lurus atau searah atau berhubungan positif. Ada tiga rumus
yang dapat diterapkan dalam perhitungan koefisien elastisitas penawaran seperti
pada elastisitas permintaan yaitu :</div>
<div class="MsoBodyTextIndent2" style="margin-left: 54pt; text-indent: -18pt;">
a.<span style="font: 7pt "Times New Roman";"> </span><span dir="LTR"></span> Jika datanya dalam bentuk tabel, maka koefisien elastisitas
permintaan dapat dihitung dengan rumus sebagai berikut :</div>
<div class="MsoBodyTextIndent2" style="margin-left: 108pt;">
<span style="height: 78px; left: 0px; margin-left: 85px; margin-top: 15px; position: absolute; width: 150px; z-index: 251658240;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td bgcolor="white" height="78" style="background: none repeat scroll 0% 0% white; border: 0.75pt solid black; vertical-align: top;" width="150"><span style="left: 0pt; position: absolute; z-index: 251658240;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div class="shape" style="padding: 4.35pt 7.95pt;">
<div class="MsoNormal">
<span lang="EN-US"> Δ Q Δ P
</span></div>
<div class="MsoNormal">
<span lang="EN-US">Es
= ------ : -------</span></div>
<div class="MsoNormal">
<span lang="EN-US"> Q P</span></div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
</span> Keterangan:</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Es
= elastisitas penawaran</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Δ
Q = perubahan jumlah penawaran </div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Δ
P = perubahan harga </div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Q = jumlah penawaran awal</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
P
= jumlah harga awal</div>
<div class="MsoBodyTextIndent3" style="margin-left: 36pt; text-indent: 0cm;">
<br /></div>
<div class="MsoBodyTextIndent3" style="margin-left: 36pt; text-indent: 0cm;">
Contoh
soal :</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Diketahui
data sebagai berikut :</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 59.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="center" class="MsoBodyTextIndent2" style="margin-left: 0cm; text-align: center;">
<b>P</b></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99pt;" valign="top" width="132"><div align="center" class="MsoBodyTextIndent2" style="margin-left: 0cm; text-align: center;">
<b>Q</b></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 72pt;" valign="top" width="96"><div align="center" class="MsoBodyTextIndent2" style="margin-left: 0cm; text-align: center;">
Rp.300</div>
<div align="center" class="MsoBodyTextIndent2" style="margin-left: 0cm; text-align: center;">
Rp.400</div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 99pt;" valign="top" width="132"><div align="center" class="MsoBodyTextIndent2" style="margin-left: 0cm; text-align: center;">
20 unit</div>
<div align="center" class="MsoBodyTextIndent2" style="margin-left: 0cm; text-align: center;">
24 unit</div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Berdasarkan
data di atas hitunglah koefisien elastisitas penawarannya !</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<br /></div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Jawab</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal">
Δ
Q Δ P 4 100
4 300 1.200</div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: 6.55pt;">
Es = ------
<b>:</b> ------- = ------- <b>:</b>
------- = ------
x --------- =
---------</div>
<div class="MsoNormal">
Q
P 20 300 20
100 2.000 </div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Es = 0,6
</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoBodyTextIndent3">
b. Jika datanya berbentuk fungsi permintaan
Qs = a + bP, maka koefisien elastisitas permintaan dapat dihitung dengan rumus
sebagai berikut :</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<span style="height: 78px; left: 0px; margin-left: 79px; margin-top: 10px; position: absolute; width: 150px; z-index: 251659264;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td bgcolor="white" height="78" style="background: none repeat scroll 0% 0% white; border: 0.75pt solid black; vertical-align: top;" width="150"><span style="left: 0pt; position: absolute; z-index: 251659264;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div class="shape" style="padding: 4.35pt 7.95pt;">
<div class="MsoNormal">
<span lang="EN-US"> P</span></div>
<div class="MsoNormal">
<span lang="EN-US">Es
= Q<b><sup>1</sup></b> x
------</span></div>
<div class="MsoNormal">
<span lang="EN-US"> Q</span></div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
</span> Keterangan :</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Es = Koefisien elastisitasnya</div>
<div align="left" class="MsoBodyTextIndent2" style="margin-left: 36pt; text-align: left;">
Q<sup>1</sup>
= Turunan pertama dari fungsi penawarannya</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<b> </b>P = pada
tingkat harga tertentu</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Q
= jumlah penawaran pada saat harga tertentu</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Contoh
Soal :</div>
<div class="MsoBodyTextIndent2" style="margin-left: 54pt;">
Diketahui fungsi permintaan Qs = - 40 + 2P
Hitunglah elastisitas permintaan pada saat P = 30</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<br /></div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<br /></div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
<br /></div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Jawab :</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Q<b><sup>1</sup></b> = 2
yaitu turunan dari Qs = - 40 + 2P</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Qs = - 40 + 2P</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Q = - 40 +
2 ( 30 )</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Q = - 40 + 60</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
Q = 20</div>
<div class="MsoBodyTextIndent2" style="margin-left: 36pt;">
jadi</div>
<div class="MsoNormal">
P</div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: 36pt;">
Es = Q<b><sup>1</sup></b> x ------</div>
<div class="MsoNormal">
Q</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
30</div>
<div class="MsoNormal">
Es =
2 x
-------</div>
<div class="MsoNormal">
20</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
60 </div>
<div class="MsoNormal">
Es
= -------- Es
= 3 </div>
<div class="MsoNormal">
20</div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com2tag:blogger.com,1999:blog-9017166534190813425.post-49636694123862058332012-03-02T20:38:00.000-08:002012-03-02T20:40:16.409-08:00<m:smallfrac m:val="off">
<m:dispdef>
<m:lmargin m:val="0">
<m:rmargin m:val="0">
<m:defjc m:val="centerGroup">
<m:wrapindent m:val="1440">
<m:intlim m:val="subSup">
<m:narylim m:val="undOvr">
</m:narylim></m:intlim>
</m:wrapindent>
</m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac><br />
<div class="Section1">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">SOAL MGMP EKONOMI</span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Indikator<b> :
Mendiskripsikan kebutuhan manusia, kelangkaan, atau masalah pokok ekonomi</b></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Prospek yang
diharapkan semua perusahaan adalah mencapai laba yang maksimal. Oleh karena itu
mereka harus jeli terhadap setiap peluang baru yang mungkin muncul. Ketika Hari
Raya Idul Fitri tiba, banyak masyarakat yang berusaha memenuhi kebutuhan mulai
dari pakaian muslim kelengkapan ibadah, makanan, minuman. Hal ini merupakan
kesempatan bagi produsen untuk menyediakan barang tersebut dibanding memproduksi
seragam sekolah. Dari uraian tersebut tindakan produsen yang sesuai dengan
pemecahan masalah yang tepat adalah …</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section2">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Bagaimana cara
memproduksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Barang apa yang dapat
diproduksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Untuk siapa barang
diproduksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kapan barang
diproduksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Bagaimana cara
memperoleh laba</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><a name='more'></a><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section3">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan Matrik di
bawah ini</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt; width: 420px;">
<tbody>
<tr style="height: 16.95pt;">
<td style="border: 1pt solid windowtext; height: 16.95pt; padding: 0cm 5.4pt; width: 27pt;" width="36"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">No</span></b></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 16.95pt; padding: 0cm 5.4pt; width: 144pt;" width="192"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A</span></b></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 16.95pt; padding: 0cm 5.4pt; width: 144pt;" width="192"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">B</span></b></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27pt;" width="36"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.</span></div>
<div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.</span></div>
<div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 144pt;" width="192"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Hand
Phone</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Bolpoin</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Komputer</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 144pt;" width="192"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Buku
Tulis</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhiasan
Emas</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sepatu</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify; text-indent: 18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berdasarkan
matrik di atas yang termasuk kebutuhan tersier bagi seorang pelajar MA adalah
….</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section4">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A1, A2 dan B3 d. A1, B1 dam B3</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A2, B1 dan B3 e. A1, A3 dan B2</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A2, B2 dan B3</span></div>
</div>
<span lang="SV" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section5">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">Sejak bangun tidur sampai dengan tidur
kembali, manusia tidak lepas dari adanya kebutuhan, akan tetapi tidak setiap
kebutuhan dapat dipenuhi.Pernyataan diatas menunjukkan adanya ...</span></div>
</div>
<span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section6">
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -23.7pt;">
<span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">kelangkaan d.
Alat pemuas</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -23.7pt;">
<span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">biaya peluang e. Alternatif pilihan</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -23.7pt;">
<span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">kebutuhan</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section7">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berikut ini
permasalahan ekonomi yang terjadi di masyarakat :</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section8">
<div class="MsoNormal" style="margin-left: 72pt; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">kelangkaan barang dan jasa</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">kesempatan
kerja</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-indent: -72pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">teknologi dalam menghasilkan barang dan jasa</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>4.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">penyaluran
barang dan jasa</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>5.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">pemerataan
pendapatan</span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section9">
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang
termasuk dalam permasalahan pokok ekonomi adalah …..</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section10">
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -32.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1,2 dan 3 d.
2,4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -32.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1,3 dan 4 e.
2,3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1,3 dan 5</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section11">
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Ali memiliki uang Rp.
1.000.000,00. Dengan uang ini akan digunakan untuk:</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section12">
<div class="MsoNormal" style="margin-left: 35.85pt; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Ditabung</span></div>
<div class="MsoNormal" style="margin-left: 35.85pt; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dibelanjakan </span></div>
<div class="MsoNormal" style="margin-left: 35.85pt; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Disumbangkan</span></div>
<div class="MsoNormal" style="margin-left: 35.85pt; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Ditunjukkan </span></div>
<div class="MsoNormal" style="margin-left: 35.85pt; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Untuk Mencukupi
Kebutuhannya.</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section13">
<div class="MsoNormal" style="text-indent: 18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dari data tersebut
diatas yang termasuk motif ekonomi adalah….</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal">
<br /></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section14">
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 , 2 , dan 3</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 , 3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2 ,3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2 ,3 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3,4 dan 5</span></div>
</div>
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section15">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">6.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan pernyataan-pernyataan di bawah ini :</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tanah tersebut akan lebih menguntungkan jika ditanami
jagung .</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Untuk meningkatkan kesejahteraan masyarakat perlu dibuka
kesempatan kerja seluas-luasnya.</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="NO-BOK" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="NO-BOK" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kombinasi sumber daya diperlukan untuk memproduksi
barang dan jasa</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kesempatan kerja yang luas dapat menciptakan pemerataan
pendapatan</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perlu dibentuk Badan Usaha agar dapat memproduksi barang
dan jasa</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pernyataan-pernyataan
di atas yang dapat digunakan untuk menjawab Permasalahan pokok ekonomi adalah
….</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 2 dan 4 d.
2,3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 3 dan 4 e.
2,4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 3 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">7.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pada tahun tujuh
puluhan Pesawat TV merupakan kebutuhan mewah, tetapi dew</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">sa ini
merupakan kebutuhan sekunder. Hal ini terjadi karena:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">kondisi
ekonomi masyarakat yang sudah meningkat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">sarana
hiburan dan informasi yang relative murah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">rasa
harga diri yang rendah kalau tidak mempunyai TV </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>4.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">kemajuan
teknologi yang bisa menekan harga elektronika di banding kebutuhan pokok</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pernyataan/
alasan diatas yang benar adalah ….</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section16">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. 1 dan 2</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. 1 dan 3</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. 2 dan 3</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d. 2 dan 4</span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 2pt 0cm 2pt 21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">e. 3
dan 4</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"></span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section17">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">8.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Masyarakat dan
pedagang makanan kelas bawah sulit mencari bahan bakar minyak tanah, hal ini
disebabkan ….</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kebijakan pemerintah
mengkonversi minyak tanah ke bahan bakar gas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Makin menipisnya
cadangan minyak bumi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sebagian besar minyak
tanah di ekspor keluar negeri</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sulit dan mahalnya
impor minyak tanah</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sulit memproduksi
bahan bakar minyak</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">9.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Permasalahan pokok
ekonomi adalah apa yang di produksi, bagaimana memproduksinya dan untuk siapa
produksinya. Permasalahan tersebut diatas harus benar-benar dikaji, tentang </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Bahan baku 4. Tenaga kerja</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Harga 5. Kemasan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kualitas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang harus dipertimbangkan untuk siapa barang
diproduksi ….</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section18">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. 1, 2 dan 3</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. 1, 2 dan 4</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. 2, 3 dan 4</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d. 2, 3 dan 5</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e. 3, 4 dan 5</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section19">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">10.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pak Bondan berbelanja
untuk memenuhi kebutuhan keluarganya dengan membeli sebagai berikut:</span></div>
</div>
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section20">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1. </span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pakaian
untuk anak-anaknya.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2. Pesawat TV
baru untuk mengganti TV yang lama.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3. Satu karung
beras untuk kebutuhan sebulan.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">4. Rumah BTN
untuk anaknya yang baru menikah.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">5. Kalung emas
untuk hadiah ulang tahun istrinya.</span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section21">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dari kegiatan Pak Bondan di atas yang dapat digolongkan
sebagai kebutuhan primer adalah... .</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 2, dan 3 c. 2, 3, dan 4 d. 2,3
dan5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 3, dan 4 e. 3, 4 dan 5</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">11.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Proses pemilihan segmen pasar untuk menjual suatu produk
dari perusahaan, merupakan salah satu kegiatan untuk memecahkan permasalahan
pokok ekonomi modern, yaitu... </span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section22">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">untuk siapa barang diproduksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">berapa banyak barang yang akan diproduksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">di mana barang akan diproduksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">bagaimana cara memproduksi</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">e.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">barang.apa.yang.akan.diproduks</span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section23">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">12.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sejak pemerintah menetapkan kebijakan konversi minyak
tanah ke gas, di beberapa daerah sering terjadi antrian untuk mendapatkan
minyak tanah. Bahkan harga minyak tanah
pun menjadi naik melebihi ketentuan pemerintah.
Minyak tanah menjadi barang yang langka.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -9pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kelangkaan minyak tanah ini disebabkan karena... .</span></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">banyak masyarakat yang menimbun minyak tanah untuk
kepentingan keuntungan pribadi dan dijual ketika harganya tinggi</span></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">minyak tanah lebih banyak di ekspor utuk meningkatkan
pendapatan negara daripada untuk kebutuhan dalam negeri</span></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">pemerintah mengurangi impor minyak tanah agar mengurangi
pengeluaran negara agar tidak defisit</span></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">cadangan gas bumi Indonesia lebih banyak daripada minyak
bumi, termasuk di dalamnya minyak tanah</span></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">minyak tanah merupakan sumber daya alam yang tidak dapat
diperbaharui sehingga keberadaannya terbata</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">s</span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
</div>
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section24">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">13.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dalam mengatasi persoalan sumber daya yang semakin langka
perlu dilakukan tindakan yang paling tepat. Tindakan yang paling tepat untuk
mengatasi masalah tersebut adalah....</span></div>
<div class="MsoListParagraphCxSpFirst" style="text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">memanfaatkan sumberdaya
alam secara selektif dengan mempertimbangkan kelestaeriannya agar anak cucu
kita dapat menikmatinya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">berupaya tidak
menggunakan sumber daya alam dalam memenuhi kebutuhan manusia, karena sumber
daya alam harus dilestarikan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">menggunakan sumber
daya alam yang ada secara maksimal untuk memenuhi </span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">kebutuhan manusia dalam rangka mencapai kemakmuran</span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">sumber daya alam dapat
dimanfaatkan secara besar-besaran mengingat kebutuhan selalu bertamabah terus</span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"> </span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0.0001pt; text-indent: -17.85pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">sumber daya alam dapat kita manfaatkan secara
besar-besaran karena memang </span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">diciptakan oleh tuhan untuk kehidupan manusia</span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -17.85pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">14.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Daerah
satu dengan daerah lain memiliki sumber daya alam dan sumber daya manusia yang
potensinya tidak selalu sama. Hal ini sangat berdampak pada kemampuan suatu
daerah dalam perekonomiannya. Faktor yang demikian sebagai penyebab kelangkaan
kualitas sumber daya manusia adalah…</span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section25">
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 35.45pt; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kondisi geografis dan
SDA</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 35.45pt; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kesehatan dan
kesejahteraan masyarakat.</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 35.45pt; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kemajuan pendidikan
dan peradaban</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 35.45pt; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Layanan informasi dan
teknologi</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 35.45pt; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sumber daya alam dan
lingkungan</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 35.45pt; text-indent: -14.15pt;">
<br /></div>
</div>
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section26">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">15.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Salah satu masalah
ekonomi utama yang dihadapi Negara berkembang adalah….</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 117pt; text-indent: -95.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">sulit menjual hasil
produksinya ke negara maju</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 117pt; text-indent: -95.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">kekurangan modal dalam
melaksanakan pembangunan ekonomi</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 117pt; text-indent: -95.7pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">menghadapi
gempa bumi </span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">yang mengakibatkan kegiatan produksi terganggu</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 117pt; text-indent: -95.7pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Negara maju sering
membatasi import barang-barang </span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 117pt; text-indent: -95.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kegiatan produksi
mengandalkan sektor produksi agraris</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Indikator :
Mendiskripsikan biaya peluang (hilangnya kesempatan pada tenaga kerja) atau
sistem ekonomi</span></b></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Harisman
adalah pelajar MA kelas XII IPS. Sebagai anak kos setiap bulannya mendapat
kiriman uang Rp. 600.000. Dari jumlah kiriman tersebut setiap bulannya dapat
ditabung Rp. 100.000. Rencananya pada akhir tahun pelajaran akan digunakan
untuk mendaftar ke perguruan Tinggi. Maka biaya peluang adalah ….</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp. 600.000 </span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d. Rp.
6.000.000</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp. 700.000 </span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e. Rp.
7.200.000</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp. 1.200.000</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berikut
ini adalah kelemahan-kelemahan dari berbagai sistem ekonomi</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 41.4pt;">
<tbody>
<tr style="height: 7.7pt;">
<td style="border: 1pt solid windowtext; height: 7.7pt; padding: 0cm 5.4pt; width: 138.85pt;" valign="top" width="185"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 7.7pt; padding: 0cm 5.4pt; width: 200.8pt;" valign="top" width="268"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">B</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 7.7pt; padding: 0cm 5.4pt; width: 148.85pt;" valign="top" width="198"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">C</span></div>
</td>
</tr>
<tr style="height: 59.95pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 59.95pt; padding: 0cm 5.4pt; width: 138.85pt;" valign="top" width="185"><div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tidak
mencari keuntungan</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menghambat
inisiatif individu untuk maju</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sering
terjadi gejolak dalam perekonomian</span></div>
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 59.95pt; padding: 0cm 5.4pt; width: 200.8pt;" valign="top" width="268"><div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sulit
melakukan pemerataan pendapatan.</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Masyarakat
tidak memiliki kebebasan untuk memiliki kekayaan dan sumber daya ekonomi.</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kurang
meningkatkan kesejahteraan.</span></div>
<div class="MsoNormal" style="margin-left: 3.6pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 59.95pt; padding: 0cm 5.4pt; width: 148.85pt;" valign="top" width="198"><div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sulit
untuk berkembang</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Terjadi
Monopoli</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Terjadi kesenjangan antara yang kaya dengan yang miskin</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang merupakan
kelemahan sistem ekonomi Pasar adalah ….</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A1,
B1 dan C1 d.
A3, B1 dan C2</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A2,
B2 dan C2 e.
A3, B2 dan C1</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A2,
B3 dan C3</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Di bawah ini beberapa
kelemahan dalam sistem ekonomi:</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.</span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Hak milik
perorangan tidak diakui.</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.</span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Ada peluang
terjadi monopoli yang dapat merugikan masyarakat.</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.</span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tidak
mendorong perkembangan potensi dan kreativitas masyarakat.</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.</span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kepentingan
pribadi lebih dominan daripada kepentingan masyarakat.</span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-indent: 14.15pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kelemahan
di atas yang merupakan kelemahan sistem terpusat adalah....</span></div>
<div class="MsoNormal" style="margin-left: 39.3pt; text-indent: -3.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 dan 2 d.
2 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 39.3pt; text-indent: -3.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 dan 3 e.
3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 39.3pt; text-indent: -3.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Ciri yang paling
menonjol dalam sistem Ekonomi campuran adalah …</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Usaha swasta bersifat
menujang Pemerintah</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kegiatan Per</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">e</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">konomian
dilakukan secara turun menurun</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Seluruh kegiatan
Ekonomi diserahkan kepada masyarakat</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Krisis Ekonomi yang
terjadi dapat diatasi melalui perencana secara terpusat dan pengendalian
dilakukan pusat</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Keberadaan pihak
swasta diakui sebagai partner Pemerintah dalam mencapai kesejahteraan
masyarakat</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan pernyataan
berikut ini :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Agar produk meningkat
secara kualitas dan kuantitas, s</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">i</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">stem ekonomi yang
tepat adalah ekonomi pasar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Untuk menjaga
stabilitas harga produk yang beraneka macam, akan tepat jika digunakan s</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">i</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">stem
ekonomi pasar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Untuk pemerataan
distribusi produk ke berbagai pulau, akan lebih baik jika digunakan s</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">i</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">stem
ekonomi campuran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Semakin banyaknya
jenis produk, perlu penerapan s</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">i</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">stem ekonomi komando</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pernyataan yang benar adalah :</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section27">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. 1 dan 2</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. 1 dan 3</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. 2 dan 3</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d. 2 dan 4</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e. 3 dan 4</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section28">
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">6.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Di bawah ini adalah
ciri-ciri sistem ekonomi.</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section29">
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.</span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Hak milik
perorangan / individu diakui.</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.</span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Seluruh
kegiatan ekonomi ditangani swasta.</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: -35.45pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Teknologi yang
digunakan masih sangat sederhana.</span></div>
<div class="MsoNormal" style="margin-left: 7.1pt; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">4. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Keadaa masyarakat sangat statis.</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section30">
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: 14.15pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang
merupakan ciri sistem ekonomi tradisional adalah….</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section31">
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.1 dan 2 </span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.1 dan 3 </span></div>
<div class="MsoNormal" style="margin-left: 43.05pt; text-align: justify; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.</span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 43.05pt; text-align: justify; text-indent: -21.75pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2 dan 3</span></div>
<div class="MsoNormal" style="margin-left: 43.05pt; text-align: justify; text-indent: -21.75pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3 dan 4</span></div>
<div class="MsoNormal">
<br /></div>
</div>
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section32">
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">7.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berikut
ini adalah kelemahan-kelemahan dari berbagai sistem ekonomi</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 26.7pt;">
<tbody>
<tr style="height: 8.3pt;">
<td style="border: 1pt solid windowtext; height: 8.3pt; padding: 0cm 5.4pt; width: 154.95pt;" valign="top" width="207"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 8.3pt; padding: 0cm 5.4pt; width: 204.1pt;" valign="top" width="272"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">B</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 8.3pt; padding: 0cm 5.4pt; width: 156.3pt;" valign="top" width="208"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">C</span></div>
</td>
</tr>
<tr style="height: 73.55pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 73.55pt; padding: 0cm 5.4pt; width: 154.95pt;" valign="top" width="207"><div class="MsoNormal" style="margin-left: 90pt; text-align: justify; text-indent: -90pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tidak
mencari keuntungan</span></div>
<div class="MsoNormal" style="margin-left: 15.85pt; text-align: justify; text-indent: -15.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";"> </span>2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kreatifitas
dan inisiatif masyarakat tidak mendapat tempat dan tidak dihargai</span></div>
<div class="MsoNormal" style="margin-left: 15.85pt; text-align: justify; text-indent: -15.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";"> </span>3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sering
terjadi gejolak dalam perekonomian</span></div>
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 73.55pt; padding: 0cm 5.4pt; width: 204.1pt;" valign="top" width="272"><div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sulit
melakukan pemerataan pendapatan.</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Keputusan
yang rasional dalam bidang ekonomi sangat sulit diperoleh karena permasalahan
ekonomi yang dihadapi selalu mengalami perkembangan</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kurang
meningkatkan kesejahteraan.</span></div>
<div class="MsoNormal" style="margin-left: 3.6pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 73.55pt; padding: 0cm 5.4pt; width: 156.3pt;" valign="top" width="208"><div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sulit untuk berkembang</span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Terjadi Monopoli</span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Semua
harga diatur oleh badan pemerintah dan sering tak berubah untuk waktu lama</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang merupakan
kelemahan sistem ekonomi terpusat adalah ….</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A1,
B1 dan C1 d.
A3, B1 dan C2</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A2,
B2 dan C2 e.
A3, B2 dan C1</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A2,
B2 dan C3</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">8.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berikut
ini beberapa kebaikan sistem ekonomi:</span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section33">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1. Menumbuhkan
inisiatif dan kreasi masyarakat.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2. Relatif mudah
melakukan distribusi pendapatan.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3. Perekonomian
ditangani oleh pemerintah.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">4. Menghasilkan
barang-barang bermutu tinggi.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">5. Efisiensi dan
efektifitas tinggi.</span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section34">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berdasarkan pernyataan di atas, kebaikan sistem ekonomi
pasar adalah... .</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 2, dan 3 c. 1 ,4 dan 5 d. 2, 3 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 3, dan 5
e. 2, 4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="IT" style="font-family: "Arial","sans-serif"; font-size: 9pt;">9.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Di
bawah ini merupakan ciri-ciri sistem ekonomi:</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -9.55pt;">
<span lang="IT" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Arial","sans-serif"; font-size: 9pt;">hanya produksi yang menguasai hajat hidup rakyat dilaksanakan
oleh pemerintah</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -9.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">kebijakan perekonomian
sepenuhnya dikuasai pemerintah</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -9.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">kebijakan ekonomi
untuk mengendalikan keadaan ekonomi</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -9.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">masyarakat terbagi dua
golongan yaitu pengusaha dan tenaga kerja</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -9.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">pembagian pekerjaan
ditentukan pemerintah</span></div>
<div class="MsoNormal" style="text-indent: 27pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berdasarkan pernyataan
di atas, yang merupakan ciri sistem ekonomi campuran adalah… .</span></div>
</div>
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section35">
<div class="MsoNormal" style="margin-left: 96pt; text-indent: -53.45pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 dan 2</span></div>
<div class="MsoNormal" style="margin-left: 96pt; text-indent: -53.45pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 dan 3</span></div>
<div class="MsoNormal" style="margin-left: 96pt; text-indent: -53.45pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2 dan 3</span></div>
<div class="MsoNormal" style="margin-left: 96pt; text-indent: -53.45pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 96pt; text-indent: -53.45pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> 4 dan 5</span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section36">
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 78pt; text-indent: -70.95pt;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Indikator :Mendiskripsikan
pola perilaku konsumen dalam mencapai kepuasan maksimal dan pola perilaku
produsen dalam mencapai laba/ output maksimal, atau peran konsumen dan Produsen</span></b></div>
<div class="MsoNormal" style="margin-left: 78pt; text-indent: -70.95pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -36pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Peran konsumen dan produsen adalah sebagai : </span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section37">
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -0.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1. Konsumen</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -0.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> 2. Pemasok bahan baku</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: 0.0001pt; text-indent: -0.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3. Penyedia
barang konsumsi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4. Penyedia
modal</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5. Agen
pembangunan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">6. Pemasok
tenaga kerja</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section38">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> Yang termasuk peran konsumen adalah…….</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section39">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. 1, 2 dan
3</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. 1, 3 dan
4</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. 2, 3 dan
4</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d. 2, 4 dan
5</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e. 2, 4 dan 6</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section40">
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -36pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan
grafik di bawah:</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> P</span></div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
<br /></div>
<br />
<div class="MsoNormal" style="margin-left: 3.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> P1 E </span></div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
</div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
<br /></div>
<br />
<div class="MsoNormal" style="margin-left: 3.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> P2 </span></div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">0</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Q1 </span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Q</span></div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> Berdasarkan grifik di atas yang
merupakan daerah premi konsumen adalah....</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">P1, P2, E d.
P2, Q1, E</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">P, P1, E e.
P, Q1, 0</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">P, P2, E</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -36pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kegiatan pelaku Ekonomi adalah sebagai
berikut :</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Memakai barang dan
jasa hasil produksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menggunakan faktor
produksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menghasilkan barang
dan jasa</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Membayar balas jasa
faktor produksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menyerahkan faktor
produksi</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang
termasuk peran produsen adalah butir …</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 2 dan3 d. 3, 4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2, 3 dan 4 e. 1, 3 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2, 3 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -36pt;">
</div>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">D</span></div>
</div>
</td>
</tr>
</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">P</span></div>
</div>
</td>
</tr>
</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">E</span></div>
</div>
</td>
</tr>
</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">S1</span></div>
</div>
</td>
</tr>
</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">S</span></div>
</div>
</td>
</tr>
</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">D1</span></div>
</div>
</td>
</tr>
</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">P1</span></div>
</div>
</td>
</tr>
</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">Q</span></div>
</div>
</td>
</tr>
</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">Q1</span></div>
</div>
</td>
</tr>
</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">o</span></div>
</div>
</td>
</tr>
</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">1</span></div>
</div>
</td>
</tr>
</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">2</span></div>
</div>
</td>
</tr>
</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">3</span></div>
</div>
</td>
</tr>
</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">4</span></div>
</div>
</td>
</tr>
</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">5</span></div>
</div>
</td>
</tr>
</tbody></table>
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">4. </span><span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan kurva berikut ini :</span>
<br />
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">berdasarkan kurva diatas, premi produsen terletak pada ... </span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -18pt;">
<span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">nomor 1 d.
nomor 4</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -18pt;">
<span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">nomor 2 e.
nomor 5</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -18pt;">
<span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">nomor 3</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -36pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.
</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan
kegiatan pelaku ekonomidi bawah ini:</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Membeli barang dan
jasa untuk kebutuhan sehari-hari</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menerima gaji bulanan
setiap tanggal 25</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menghasilkan barang
dan jasa sesuai dengan permintaan pasar</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Membayar sewa tempat
yang digunakan untuk usaha produksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Membeli dan
menyediakan barang dan jasa yang dibutuhkan oleh masyarakat</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kegiatan di
atas yang dilakukan oleh produsen adalah....</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 dan 3 d.
3 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2 dan 4 e.
4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -36pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">6. </span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tabel
penambahan produksi karena penambahan faktor produksi untuk 1 hektar tanah:</span></div>
<div align="center">
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 49.75pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 126.65pt;" valign="top" width="169"><div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Modal</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 149.65pt;" valign="top" width="200"><div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Produksi (Kg)</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 187.45pt;" valign="top" width="250"><div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tambahan Hasil (Kg)</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 126.65pt;" valign="top" width="169"><div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.000.000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.000.000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.000.000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.000.000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.000.000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">6.000.000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">7.000.000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">8.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 149.65pt;" valign="top" width="200"><div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2100</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4500</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">7000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">9000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">10000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">10500</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">10900</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">11200</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 187.45pt;" valign="top" width="250"><div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1100</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2400</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2500</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">500</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">400</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">300</span></div>
</td>
</tr>
</tbody></table>
</div>
</div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com0tag:blogger.com,1999:blog-9017166534190813425.post-43231787423012798342012-03-02T20:26:00.000-08:002012-03-07T19:06:20.417-08:00<m:smallfrac m:val="off">
<m:dispdef>
<m:lmargin m:val="0">
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<m:defjc m:val="centerGroup">
<m:wrapindent m:val="1440">
<m:intlim m:val="subSup">
<m:narylim m:val="undOvr">
</m:narylim></m:intlim>
</m:wrapindent>
</m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac><br />
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 10pt;">PAJAK BUMI DAN BANGUNAN</span></b><span lang="ES"></span></div>
<div class="MsoNormal">
<b><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 10pt;">DASAR HUKUM</span></b><span lang="ES"></span></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; width: 100%;">
<tbody>
<tr>
<td style="padding: 1.5pt;"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Undang-undang
No. 12 Tahun 1985 jo</span></div>
</td>
</tr>
<tr>
<td style="padding: 1.5pt;"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Undang-undang
No. 12 1994</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="width: 100%;">
<tbody>
<tr>
<td colspan="2" style="padding: 1.5pt; width: 100%;" width="100%"><div class="MsoNormal">
<b><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 10pt;">PENGERTIAN PAJAK BUMI DAN BANGUNAN</span></b><span lang="ES"></span></div>
</td>
</tr>
<tr>
<td style="padding: 1.5pt; width: 5%;" valign="top" width="5%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">a.</span></div>
</td>
<td style="padding: 1.5pt; width: 95%;" width="95%"><div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Pajak</span></b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> adalah kewajiban daripada orang atau badan
untuk menyerahkan sebagian dari pada kekayaan kepada negara disebabkan oleh
suatu keadaan, kejadian atau perbuatan yang memberikan kedudukan tertentu,
tetapi bukan suatu hukuman dan ditetapkan dengan peraturan hukum sehingga
pelaksanaannya dapat dipaksakan dan tidak mendapat imbalan jasa</span></div>
</td>
</tr>
<tr>
<td style="padding: 1.5pt; width: 5%;" width="5%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">b</span></div>
</td>
<td style="padding: 1.5pt; width: 95%;" width="95%"><div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Bumi </span></b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">adalah permukaan bumi dan tubuh bumi yang
ada dibawahnya</span></div>
</td>
</tr>
<tr>
<td style="padding: 1.5pt; width: 5%;" width="5%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">c</span></div>
</td>
<td style="padding: 1.5pt; width: 95%;" width="95%"><div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Bangunan </span></b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">adalah konstruksi teknik yang
ditanam atau dilekatkan secara tetap pada tanah dan atau perairan</span></div>
</td>
</tr>
<tr>
<td style="padding: 1.5pt; width: 5%;" valign="top" width="5%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">d</span></div>
</td>
<td style="padding: 1.5pt; width: 95%;" width="95%"><div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Pajak Bumi dan Bangunan </span></b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">adalah kewajiban
daripada orang atau badan untuk menyerahkan sebagian daripada kekayaan kepada
negara karena secara nyata mempunyai hak atau memperoleh manfaat atau
mendapatkan kenikmatan atas sebidang tanah dan atau sebuah bangunan</span></div>
</td>
</tr>
<tr>
<td style="padding: 1.5pt; width: 5%;" width="5%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">e</span></div>
</td>
<td style="padding: 1.5pt; width: 95%;" width="95%"><div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Subyek Pajak </span></b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">adalah orang atau
badan yang secara nyata mempunyai suatu hak atas bumi dan atau memperoleh
manfaat bangunan dan disebut juga Wajib Pajak</span></div>
</td>
</tr>
<tr>
<td style="padding: 1.5pt; width: 5%;" width="5%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">f</span></div>
</td>
<td style="padding: 1.5pt; width: 95%;" width="95%"><div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Obyek Pajak </span></b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">adalah Bumi dan
atau Bangunan<a name='more'></a></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; width: 100%;">
<tbody>
<tr>
<td colspan="2" style="border: 1pt inset rgb(17, 17, 17); padding: 3pt; width: 100%;" valign="top" width="100%"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Tata Cara Pendaftaran Obyek PBB</span></b></div>
</td>
</tr>
<tr>
<td colspan="2" style="border-color: -moz-use-text-color rgb(17, 17, 17) rgb(17, 17, 17); border-style: none inset inset; border-width: medium 1pt 1pt; padding: 3pt; width: 100%;" valign="top" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Subyek
pajak mendaftarkan/mengisi data obyek pajaknya sendiri dengan mengisi SPOP
(Surat Pemberitahuan Obyek Pajak) dengan jelas, benar dan lengkap dan harus
dikembalikan ke KP PBB (Jl. Cendana 1/2 Yogyakarta) paling lama 30 hari sejak
diterima SPOP.</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Pengisian
SPOP harus dilampiri foto copy :</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color rgb(17, 17, 17) rgb(17, 17, 17); border-style: none inset inset; border-width: medium 1pt 1pt; padding: 3pt; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">1</span></div>
</td>
<td style="border-color: -moz-use-text-color rgb(17, 17, 17) rgb(17, 17, 17) -moz-use-text-color; border-style: none inset inset none; border-width: medium 1pt 1pt medium; padding: 3pt; width: 100%;" valign="top" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">KTP</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color rgb(17, 17, 17) rgb(17, 17, 17); border-style: none inset inset; border-width: medium 1pt 1pt; padding: 3pt; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2</span></div>
</td>
<td style="border-color: -moz-use-text-color rgb(17, 17, 17) rgb(17, 17, 17) -moz-use-text-color; border-style: none inset inset none; border-width: medium 1pt 1pt medium; padding: 3pt; width: 100%;" valign="top" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Surat</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> tanah
dan surat ijin bangunan kalau tidak ada surat keterangan dari Lurah dan Camat</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color rgb(17, 17, 17) rgb(17, 17, 17); border-style: none inset inset; border-width: medium 1pt 1pt; padding: 3pt; width: 26.25pt;" valign="top" width="35"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">3</span></div>
</td>
<td style="border-color: -moz-use-text-color rgb(17, 17, 17) rgb(17, 17, 17) -moz-use-text-color; border-style: none inset inset none; border-width: medium 1pt 1pt medium; padding: 3pt; width: 100%;" valign="top" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Kontrak
sewa menyewa, bila yang bersangkutan menyewa.<br />
dari SPOP tersebut KP PBB dapat menentukan atau menerbitkan SPPT (Surat
Pemberitahuan Pajak Terhutang)</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<table border="1" cellpadding="0" cellspacing="3" class="MsoNormalTable" style="border: 1.5pt outset; width: 100%;">
<tbody>
<tr>
<td colspan="2" style="padding: 3pt; width: 100%;" width="100%"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Cara Menghitung Pajak Bumi dan Bangunan</span></b><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span lang="ES"></span></div>
</td>
</tr>
<tr>
<td colspan="2" style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Unsur
dalam penghitungan Pajak :</span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 24.75pt;" width="33"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">1. </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Tarip</span></b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> : sebesar 0.5% </span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 24.75pt;" width="33"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2. </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Nilai Jual Obyek Pajak (NJOP)</span></b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 24.75pt;" width="33"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">adalah
harga rata-rata yang diperoleh dari transasksi jual beli yang terjadi secara
wajar, dan bilamana tidak terdapat transaksi jual beli NJOP ditentukan
melalui perbandingan harga dengan obyek lain yang sejenis atau nilai
perolehan baru, atau nilai NJOP pengganti </span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 24.75pt;" width="33"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">3. </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Nilai Jual Kena Pajak (NJKP) </span><span lang="FI"></span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 24.75pt;" width="33"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span lang="FI"></span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 10pt;">ditentukan serendah-rendahnya 20% dan
setinggi-tingginya 100%. Berdasarkan Peraturan Pemerintah No.12 Tahun 1994
bahwa untuk obyek pajak perumahan yang wajib pajaknya perseorangan dengan
NJOP sama atau lebih besar Rp. 1 milyard ditetapkan sebesar 40%, sedang
diluar yang dimaksud diatas ditetapkan sebesar 20% </span><span lang="FI"></span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 24.75pt;" width="33"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">4. </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Nilai Jual Obyek Tidak Kena Pajak </span><span lang="SV"></span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 24.75pt;" width="33"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span lang="SV"></span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Untuk setiap wajib pajak diberikan Nilai Jual Obyek
Tidak Kena Pajak sebesar Rp. 8.000.000,- (delapan juta rupiah). Apabila
seorang wajib pajak mempunyai beberapa obyek pajak yang diberikan Nilai Jual
Obyek Pajak Tidak Kena Pajak hanya salah satu obyek pajak yang nilainya
terbesar, sedangkan obyek pajak lainnya tetap dikenakan secara penuh tanpa
dikurangi Nilai Jual Obyek Pajak Tidak Kena Pajak </span><span lang="SV"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<table border="1" cellpadding="0" cellspacing="3" class="MsoNormalTable" style="border: 1.5pt outset; width: 100%;">
<tbody>
<tr>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">KEBERATAN/PENGURANGAN</span></b></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Dari
pengisian SPOP maka KP PBB dapat menetapkan SPPT tidak ada permasalahan wajib
pajak wajib melunasi pajaknya sebelum 6 bulan sejak diterimanya SPPT, jika
setelah 6 bulan belum dibayar maka dikenakan sanksi denda 2%/bulan sampai
jangka waktu 24 bulan</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<table border="1" cellpadding="0" cellspacing="3" class="MsoNormalTable" style="border: 1.5pt outset; width: 100%;">
<tbody>
<tr>
<td colspan="2" style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">KEBERATAN</span></b></div>
</td>
</tr>
<tr>
<td colspan="2" style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Apabila
dalam SPPT tersebut terdapat kesalahan data maka wajib pajak dapat mengajukan
keberatan.</span></div>
</td>
</tr>
<tr>
<td colspan="2" style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Syarat
pengajuan keberatan :</span></b></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 18.75pt;" width="25"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">1. </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Diajukan
secara tertulis dengan bahasa Indonesia dan dijelaskan alasan-alasannya
bagaimana seharusnya </span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 18.75pt;" width="25"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2. </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Melampirkan
photo copy SPPT yang bersangkutan serta surat-surat bukti resmi lain yang
memperkuat </span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 18.75pt;" width="25"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">3. </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Dikirimkan
selambat-lambatnya 3 bulan sejak tanggal diterimanya SPPT </span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 18.75pt;" width="25"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">4. </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Satu surat keberatan hanya untuk satu SPPT dan untuk
satu tahun pajak </span><span lang="FI"></span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 18.75pt;" width="25"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">5.</span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Pengajuan keberatan tidak menunda pembayaran </span><span lang="SV"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<table border="1" cellpadding="0" cellspacing="3" class="MsoNormalTable" style="border: 1.5pt outset; width: 100%;">
<tbody>
<tr>
<td colspan="2" style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">PENGURANGAN</span></b></div>
</td>
</tr>
<tr>
<td colspan="2" style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Wajib
pajak diperbolehkan mengajukan permohonan pengurangan apabila :</span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 18.75pt;" width="25"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">a. </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Obyek pajaknya
terkena bencana alam atau sebab lain yang luar biasa </span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 18.75pt;" valign="top" width="25"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">b. </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Karena
kondisi tertentu dimana obyek pajaknya terletak dilokasi yang nilai jualnya
tinggi sedang mata pencahariannya hanya didapat dari satu tempat dan tidak
mampu untuk memenuhi kewajibannya. </span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 18.75pt;" width="25"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Syarat Pengajuan Pengurangan</span></b></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 18.75pt;" width="25"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">1. </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Diajukan
secara tertulis dalam bahasa Indonesia dan dijelaskan alasan-alasannya </span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 18.75pt;" width="25"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2. </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Melampirkan
photo copy SPPT yang bersangkutan dan bukti-bukti lain yang memperkuat </span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 18.75pt;" width="25"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">3. </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Surat</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
pengajuan pengurangan hanya untuk 1 (satu) tahun pajak dan satu obyek yang
ditempati </span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 18.75pt;" width="25"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">4. </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Dikirim
selambat-lambatnya 60 hari sejak tanggal diterimanya SPPT oleh wajib pajak </span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<table border="1" cellpadding="0" cellspacing="3" class="MsoNormalTable" style="border: 1.5pt outset; width: 100%;">
<tbody>
<tr>
<td colspan="2" style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">PEMBAGIAN
HASIL PENERIMAAN PBB</span></b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span></div>
</td>
</tr>
<tr>
<td colspan="2" style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 10pt;">berdasarkan PP No.47 Tagun 1985 dan SK Men.Keu. No. 1009 </span><span lang="ES"></span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 157.5pt;" width="210"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Pemerintah
Pusat </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">10%
</span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 157.5pt;" width="210"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Pemerintah
Daerah Tk. I </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">18%
</span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 157.5pt;" width="210"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Pemerintah
Daerah Tk. II</span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">72%
</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<table border="1" cellpadding="0" cellspacing="3" class="MsoNormalTable" style="border: 1.5pt outset; width: 100%;">
<tbody>
<tr>
<td colspan="2" style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">PELAKSANAAN
PENAGIHAN PAKSA/PENYITAAN</span></b></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 18.75pt;" width="25"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">A. </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 10pt;">SISTEM DAN PROSEDUR PELAKSANAAN PENAGIHAN PAKSA </span><span lang="FI"></span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 18.75pt;" valign="top" width="25"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span lang="FI"></span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Sebagai kelanjutan dari pelaksanaan Surat Tagihan Pajak
(STP), akan dilaksanakan penagihan paksa dengan mengeluarkan Surat Tagihan
Paksa<br />
Sesudah lewat jatuh tempo STP yaitu 1 (satu) bulan ditunggu 7 hari untuk
diterbitkan Surat Tegoran. Surat Tegoran akan diterbitkan 3x terbit
selama 21 hari berarti 7 hari belum dilinasi diterbitkan Surat Penagihan
Paksa. Surat Tagihan Paksa adalah surat perintah dengan paksa kepada
wajib pajak/penanggung pajak untuk melunasi pajaknya.<br />
Surat Tagihan Paksa dikeluarkan oleh Kepala Kantor Pelayanan Pajak Bumi dan
Bangunan sesuai surat Keputusan Menteri Keuangan No. 158638/J.N tanggal 26
Agustus 1967</span><span lang="FI"></span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 18.75pt;" width="25"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">B </span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 10pt;">SISTEM DAN PROSEDUR PELAKSANAAN PENAGIHAN
PENYITAAN/SITA </span><span lang="FI"></span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 18.75pt;" width="25"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 10pt;"> </span><span lang="FI"></span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Penagihan Sita merupakan kelanjutan dari surat
paksa. Jika dalam tempo 1 x 24 jam wajib pajak/penanggung pajak belum
melunasi pajaknya akan diterbitkan Surat Sita. <b><u>Surat Sita</u></b>
adalah surat perintah untuk menyita harta/kekayaan wajib pajak karena tidak
melunasi pajaknya.<br />
Surat perintah melakukan penyitaan ini dikeluarkan oleh Kepala Kantor
Pelayanan Pajak Bumi dan Bangunan. Sebelum melaksanakan penyitaan
terhadap barang-barang wajib pajak/penanggung pajak perlu mempelajari data
mengenai harta kekayaan/aktiva yang akan disita </span><span lang="FI"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<table border="1" cellpadding="0" cellspacing="3" class="MsoNormalTable" style="border: 1.5pt outset; width: 100%;">
<tbody>
<tr>
<td colspan="2" style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Barang yang disita</span></b></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 27pt;" width="36"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">a.</span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Barang
bergerak</span></div>
</td>
</tr>
<tr>
<td style="padding: 3pt; width: 27pt;" valign="top" width="36"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">b.</span></div>
</td>
<td style="padding: 3pt; width: 100%;" width="100%"><div class="MsoNormal">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 10pt;">Jika barang bergerak tidak cukup dan ditambah barang
yang tidak bergerak</span><span lang="SV"></span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal">
<br /></div>
<table border="1" cellpadding="0" class="MsoNormalTable" style="width: 100%;">
<tbody>
<tr>
<td colspan="3" style="padding: 0.75pt; width: 100%;" width="100%"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 10pt;">KLASIFIKASI, PENGGOLONGAN, DAN
KETENTUAN NILAI JUAL BUMI<br />
</span></b><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 10pt;">(SESUAI DENGAN KEP. MEN. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">NOMOR
174/KMK.04/1993)</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" valign="top" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">KELAS</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">PENGGOLONGAN NILAI
JUAL BUMI (Rp./M<sup>2</sup>)</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 10pt;">KETENTUAN NILAI JUAL BUMI (Rp./M<sup>2</sup>)</span><span lang="FI"></span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">1 </span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
3.000.000 s/d 3.200.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">3.000.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2 </span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
2.850.000 s/d 3.000.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2.925.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">3</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
2.708.000 s/d 2.850.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2.779.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">4</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
2.573.000 s/d 2..708.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2.640.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">5</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
2.444.000 s/d 2.573.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2.508.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">6</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
2.261.000 s/d 2.444.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2.352.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">7</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
2.091.000 s/d 2.261.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2.176.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">8</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
1.934.000 s/d 2.091.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">2.013.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">9</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
1.789.000 s/d 1.934.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">1.862.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">10</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
1.655.000 s/d 1.789.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">1.722.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">11</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
1.490.000 s/d 1.655.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">1.573.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">12</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
1.341.000 s/d 1.490.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">1.416.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">13</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
1.207.000 s/d 1.341.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">1.274.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">14</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
1.086.000 s/d 1.207.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">1.147.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">15</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
977.000 s/d 1.086.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">1.032.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">16</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
855.000 s/d 977.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
916.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">17</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
748.000 s/d 855.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
802.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">18</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
655.000 s/d 748.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
702.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">19</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
573.000 s/d 655.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
614.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">20</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
501.000 s/d 573.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
537.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">21</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
426.000 s/d 501.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
464.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">22</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
362.000 s/d 426.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
394.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">23</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
308.000 s/d 362.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
335.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">24</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
262.000 s/d 308.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
285.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">25</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
223.000 s/d 262.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
243.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">26</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
178.000 s/d 223.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
200.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">27</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
142.000 s/d 178.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
160.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">28</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
114.000 s/d 142.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
128.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">29</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
91.000 s/d 114.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
103.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">30</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
73.000 s/d 91.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
82.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">31</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
55.000 s/d 73.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
64.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">32</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
41.000 s/d 55.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
48.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">33</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
31.000 s/d 41.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
36.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">34</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
23.000 s/d 31.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
27.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">35</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
17.000 s/d 23.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
20.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">36</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
12.000 s/d 17.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
14.000 </span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">37</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
8.400 s/d 12.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
10.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">38</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
5.900 s/d 8.400</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
7.150</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">39</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
4.100 s/d 5.900</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
5.000</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">40</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
2.900 s/d 4.100</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
3.500</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">41</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
2.000 s/d 2.900</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
2.450</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">42</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
1.400 s/d 2.000</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
1.700</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">43</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
1.050 s/d 1.400</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
1.200</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">44</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
760 s/d 1.050</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
910</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">45</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
550 s/d 760</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
660</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">46</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
410 s/d 550</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
480</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">47</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
310 s/d 410</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
350</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">48</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
240 s/d 310</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
270</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">49</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">>
170 s/d 240</span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
200</span></div>
</td>
</tr>
<tr>
<td style="padding: 0.75pt; width: 11%;" width="11%"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">50</span></div>
</td>
<td style="padding: 0.75pt; width: 55%;" width="55%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;"><=
170 </span></div>
</td>
<td style="padding: 0.75pt; width: 34%;" width="34%"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 10pt;">
140</span></div>
</td>
</tr>
</tbody></table>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com0tag:blogger.com,1999:blog-9017166534190813425.post-64870530101965332552012-03-02T20:24:00.001-08:002012-03-07T19:06:44.523-08:00<m:smallfrac m:val="off">
<m:dispdef>
<m:lmargin m:val="0">
<m:rmargin m:val="0">
<m:defjc m:val="centerGroup">
<m:wrapindent m:val="1440">
<m:intlim m:val="subSup">
<m:narylim m:val="undOvr">
</m:narylim></m:intlim>
</m:wrapindent>
</m:defjc></m:rmargin></m:lmargin></m:dispdef></m:smallfrac><br />
<div align="center" class="MsoNormal" style="line-height: 150%; text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 16pt; line-height: 150%;">LAPORAN KEUANGAN KOPERASI</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">TUJUAN MENDALAMAN MATERI :</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 21pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Setelah mengikuti pendidikan dan pelatihan ini diharapkan
para guru SMK peserta pelatihan mampu :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Memahami pengertian dan karakteristik
koperasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Memahami siklus akuntansi untuk koperasi
sesuai dengan PSAK 27 serta pelaporan keuangannya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">3)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Memahami sistem informasi akuntansi koperasi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">4)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Memahami pentingnya analisis keuangan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 21.3pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">5)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Memahami fungsi dan peran audit</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 57pt; text-align: justify;">
<br /></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 0cm; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">KARAKTERISTIK
KOPERASI</span></b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 21pt;">
<b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Koperasi</span></b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> adalah
badan usaha yang beranggotakan orang-orang atau badan hukum koperasi dengan
melandaskan kegiatannya berdasarkan prinsip koperasi sekaligus sebagai gerakan
ekonomi rakyat yang berdasarkan asas kekeluargaan. </span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Koperasi bertujuan untuk mensejahterakan anggotanya.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Berdasarkan pengertian tersebut, yang dapat menjadi anggota
koperasi yaitu:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt; text-align: justify; text-indent: 0cm;">
<span lang="EN-US" style="color: black; font-family: Symbol; font-size: 10.5pt; line-height: 150%;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Perorangan, yaitu orang yang secara sukarela menjadi anggota
koperasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -21.3pt;">
<span lang="EN-US" style="color: black; font-family: Symbol; font-size: 10.5pt; line-height: 150%;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Badan hukum koperasi, yaitu suatu koperasi yang menjadi anggota
koperasi yang memiliki lingkup lebih luas.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Syarat Menjadi Anggota</span></b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Mandiri</span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Mempunyai kemapuan penuh untuk melakukan
tindakan hukum</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Memiliki kemampuan yang baik dalam bekerja
sama</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Memahami dan menyetujui anggaran dasar koperasi beserta
ketentuan-ketentuan</span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">n</span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">ya<a name='more'></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 13.5pt; text-align: justify; text-indent: -13.5pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Tidak tersangkut di dalam suatu usaha dimana usaha
tersebut bertentangan dengan kepentingan koperasi</span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">.</span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> </span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 21pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pada Pernyataan Standard Akuntansi Keuangan
(PSAK) No. 27 (per 1 Juli 2009), disebutkan bahwa karateristik utama koperasi
yang membedakan dengan badan usaha lain, yaitu anggota koperasi memiliki
identitas ganda <i>(the dual identity of
member)</i>. Identitas ganda maksudnya anggota koperasi merupakan pemilik
sekaligus pengguna jasa koperasi.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 21pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Umumnya koperasi dikendalikan secara bersama
oleh seluruh anggotanya, di mana setiap anggota memiliki hak suara yang sama
dalam setiap keputusan yang diambil koperasi. Pembagian keuntungan koperasi
(biasa disebut <i>Sisa Hasil Usaha</i> atau
SHU) biasanya dihitung berdasarkan andil anggota tersebut dalam koperasi,
misalnya dengan melakukan pembagian dividen berdasarkan besar pembelian atau
penjualan yang dilakukan oleh si anggota.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Fungsi dan Peran
Koperasi</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Menurut Undang-undang No. 25 tahun 1992 Pasal 4 dijelaskan bahwa
fungsi dan peran koperasi sebagai berikut:</span></div>
<ol start="1" style="margin-top: 0cm;" type="1">
<li class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Membangun
dan mengembangkan potensi dan kemampuan ekonomi anggota pada khususnya dan
masyarakat pada umumnya untuk meningkatkan kesejahteraan ekonomi dan
sosialnya</span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Berperan
serta secara aktif dalam upaya mempertinggi kualitas kehidupan manusia dan
masyarakat</span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Memperkokoh
perekonomian rakyat sebagai dasar kekuatan dan ketahanan perekonomian
nasional dengan koperasi sebagai soko-gurunya</span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Berusaha
untuk mewujudkan dan mengembangkan perekonomian nasional, yang merupakan
usaha bersama berdasarkan atas asas kekeluargaan dan demokrasi ekonomi</span></li>
<li class="MsoNormal" style="color: black; line-height: 150%; margin-bottom: 0.0001pt; text-align: justify;"><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Mengembangkan
kreativitas dan membangun jiwa berorganisasi bagi para pelajar</span></li>
</ol>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Prinsip Koperasi</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Menurut UU No. 25 tahun 1992 Pasal 5 disebutkan prinsip koperasi,
yaitu:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Keanggotaan bersifat sukarela dan
terbuka</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pengelolaan dilakukan secara
demokratis</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pembagian Sisa Hasil Usaha (SHU)
dilakukan secara adil sebanding dengan besarnya jasa usaha masing-masing
anggota (andil anggota tersebut dalam koperasi)</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pemberian balas jasa yang
terbatas terhadap modal</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Kemandirian</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.45pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> Jenis-jenis Koperasi </span></b></div>
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<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Koperasi secara umum dapat dikelompokkan
menjadi koperasi konsumen, koperasi produsen dan koperasi kredit (jasa
keuangan). Koperasi dapat pula dikelompokkan berdasarkan sektor usahanya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1.. Koperasi Simpan Pinjam. Koperasi
Simpan Pinjam adalah koperasi yang bergerak di bidang simpanan dan pinjaman.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2. Koperasi Konsumen. Koperasi
Konsumen adalah koperasi beranggotakan para konsumen dengan menjalankan
kegiatannya jual beli menjual barang konsumsi.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">3. Koperasi Produsen. Koperasi
Produsen adalah koperasi beranggotakan para pengusaha kecil (UKM) dengan
menjalankan kegiatan pengadaan bahan baku
dan penolong untuk anggotanya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">4. Koperasi
Pemasaran. Koperasi Pemasaran adalah koperasi yang menjalankan kegiatan
penjualan produk/jasa koperasinya atau anggotanya.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">5. Koperasi
Jasa. Koperasi Jasa adalah koperasi yang bergerak di bidang usaha jasa lainnya.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Sumber Modal
Koperasi</span></b></div>
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<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Seperti halnya bentuk badan usaha yang lain, untuk menjalankan
kegiatan usahanya koperasi memerlukan modal. Adapun modal koperasi terdiri atas
modal sendiri dan modal pinjaman.</span></div>
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<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">A. Modal sendiri meliputi sumber modal sebagai berikut:</span></div>
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<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Simpanan Pokok</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Simpanan pokok adalah
sejumlah uang yang wajib dibayarkan oleh anggota kepada koperasi pada saat
masuk menjadi anggota. Simpanan pokok tidak dapat diambil kembali selama yang
bersangkutan masih menjadi anggota koperasi. Simpanan pokok jumlahnya sama
untuk setiap anggota.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Simpanan Wajib</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.3pt; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Simpanan wajib adalah jumlah
simpanan tertentu yang harus dibayarkan oleh anggota kepada koperasi dalam
waktu dan kesempatan tertentu, misalnya tiap bulan dengan jumlah simpanan yang
sama untuk setiap bulannya. Simpanan wajib tidak dapat diambil kembali selama
yang bersangkutan masih menjadi anggota koperasi.</span></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 35.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Simpanan khusus/lain-lain misalnya: deposito berjangka, sertifikat
deposito.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Dana Cadangan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Dana cadangan adalah
sejumlah uang yang diperoleh dari penyisihan Sisa Hasil usaha, yang dimaksudkan
untuk pemupukan modal sendiri, pembagian kepada anggota yang keluar dari
keanggotaan koperasi, dan untuk menutup kerugian koperasi bila diperlukan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Hibah</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Hibah adalah sejumlah uang
atau barang modal yang dapat dinilai dengan uang yang diterima dari pihak lain
yang bersifat hibah/pemberian dan tidak mengikat.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">B. Modal pinjaman koperasi berasal dari pihak-pihak sebagai
berikut :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1. Anggota dan calon anggota</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2. Koperasi lainnya dan/atau anggotanya yang
didasari dengan perjanjian kerjasama antar koperasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">3. Bank dan Lembaga keuangan bukan bank serta lembaga
keuangan lainnya yang dilakukan berdasarkan ketentuan peraturan
perudang-undangan yang berlaku</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">4. Penerbitan obligasi dan surat utang lainnya yang dilakukan
berdasarkan ketentuan peraturan perundang-undangan yang berlaku</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">5. Sumber lain yang sah</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pendirian
Koperasi</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 21pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Mekanisme pendirian koperasi terdiri dari
beberapa tahap. Pertama-tama adalah pengumpulan anggota, karena untuk
menjalankan koperasi membutuhkan minimal 20 anggota. Kedua, Para
anggota tersebut akan mengadakan rapat anggota, untuk melakukan pemilihan pengurus
koperasi (ketua, sekretaris, dan bendahara). Setelah itu, koperasi tersebut
harus merencanakan anggaran dasar dan rumah tangga koperasi itu. Lalu meminta
perizinan dari Negara melalui Departemen Koperasi. Barulah bisa menjalankan
koperasi dengan baik dan benar.</span></div>
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<b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> Sejarah Berdirinya Koperasi Dunia</span></b></div>
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<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Gerakan koperasi
digagas oleh Robert Owen (1771-1858), yang menerapkannya pertama kali pada
usaha pemintalan kapas di New Lanark, Skotlandia. Gerakan koperasi ini
dikembangkan lebih lanjut oleh William King (1786–1865) dengan mendirikan toko
koperasi di </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Brighton"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Brighton</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">, </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Inggris"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Inggris</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">. Pada </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/1_Mei"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1 Mei</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/1828"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1828</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">, King menerbitkan publikasi bulanan yang
bernama <i>The Cooperator</i>, yang berisi
berbagai gagasan dan saran-saran praktis tentang mengelola toko dengan
menggunakan prinsip koperasi.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 21pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Koperasi akhirnya
berkembang di negara-negara lainnya. Di </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Jerman"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Jerman</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">, juga berdiri koperasi yang menggunakan prinsip-prinsip yang sama
dengan koperasi buatan Inggris. Koperasi-koperasi di Inggris didirikan oleh </span><span lang="EN-US"><a href="http://id.wikipedia.org/w/index.php?title=Charles_Foirer&action=edit&redlink=1"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Charles Foirer</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">, </span><span lang="EN-US"><a href="http://id.wikipedia.org/w/index.php?title=Raffeinsen&action=edit&redlink=1"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Raffeinsen</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">, dan </span><span lang="EN-US"><a href="http://id.wikipedia.org/w/index.php?title=Schulze_Delitch&action=edit&redlink=1"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Schulze Delitch</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">. Di Perancis, </span><span lang="EN-US"><a href="http://id.wikipedia.org/w/index.php?title=Louis_Blanc&action=edit&redlink=1"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Louis Blanc</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> mendirikan koperasi produksi yang
mengutamakan kualitas barang. Di </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Denmark"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Denmark</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> Pastor </span><span lang="EN-US"><a href="http://id.wikipedia.org/w/index.php?title=Christiansone&action=edit&redlink=1"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Christiansone</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> mendirikan koperasi pertanian.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> Gerakan Koperasi di Indonesia</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 17.45pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Koperasi diperkenalkan
di Indonesia
oleh </span><span lang="EN-US"><a href="http://id.wikipedia.org/w/index.php?title=R._Aria_Wiriatmadja&action=edit&redlink=1"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">R. Aria Wiriatmadja</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> di </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Purwokerto"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Purwokerto</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">, </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Jawa_Tengah"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Jawa Tengah</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> pada tahun </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/1896"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1896</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">. Beliau mendirikan </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Koperasi_kredit"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">koperasi kredit</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> dengan tujuan membantu rakyatnya yang
terjerat hutang dengan </span><span lang="EN-US"><a href="http://id.wikipedia.org/w/index.php?title=Rentenir&action=edit&redlink=1"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">rentenir</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">. Koperasi tersebut lalu berkembang pesat
dan akhirnya ditiru oleh </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Boedi_Oetomo"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Boedi Oetomo</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> dan </span><span lang="EN-US"><a href="http://id.wikipedia.org/w/index.php?title=SDI&action=edit&redlink=1"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">SDI</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">. </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Belanda"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Belanda</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> yang khawatir koperasi akan dijadikan tempat pusat perlawanan,
mengeluarkan UU no. 431 tahun 19 yang isinya yaitu :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Harus membayar minimal 50 gulden untuk
mendirikan koperasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Sistem usaha harus menyerupai sistem di </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Eropa"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Eropa</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Harus mendapat persetujuan dari Gubernur
Jendral</span></div>
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<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Proposal pengajuan harus </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Bahasa_Belanda"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">berbahasa Belanda</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></div>
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<br /></div>
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<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Hal ini menyebabkan
koperasi yang ada saat itu berjatuhan karena tidak mendapatkan izin Koperasi
dari Belanda. Namun setelah para tokoh Indonesia mengajukan protes, Belanda
akhirnya mengeluarkan UU Nomor 91 pada Tahun 1927, yang isinya lebih ringan
dari UU no. 431 seperti :</span></div>
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<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Hanya membayar 3 gulden untuk materai</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Bisa menggunakan bahasa daerah</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Hukum dagang sesuai daerah masing-masing</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 35.45pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Perizinan bisa didaerah setempat</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 17.45pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Koperasi menjamur
kembali hingga pada tahun 1933 keluar UU yang mirip UU no. 431 sehingga
mematikan usaha koperasi untuk yang kedua kalinya. Pada tahun </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/1942"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1942</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Jepang"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Jepang</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> menduduki Indonesia.
Jepang lalu mendirikan koperasi <i>kumiyai</i>.
Awalnya koperasi ini berjalan mulus. Namun fungsinya berubah drastis dan
menjadi alat jepang untuk mengeruk keuntungan, dan menyengsarakan rakyat.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 17.45pt;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Setelah Indonesia merdeka, pada tanggal </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/12_Juli"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">12 Juli</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/1947"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1947</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">, pergerakan koperasi di Indonesia
mengadakan Kongres Koperasi yang pertama di </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Tasikmalaya"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Tasikmalaya</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">. Hari ini kemudian ditetapkan sebagai Hari Koperasi Indonesia.</span></div>
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<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Perangkat Organisasi Koperasi</span></b><b><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Rapat Anggota</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Rapat anggota adalah wadah aspirasi anggota
dan pemegang kekuasaan tertinggi dalam koperasi. Sebagai pemegang kekuasaan
tertinggi, maka segala kebijakan yang berlaku dalam koperasi harus melewati
persetujuan rapat anggota terlebih dahulu., termasuk pemilihan, pengangkatan
dan pemberhentian personalia pengurus dan pengawas.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pengurus</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pengurus adalah badan yang dibentuk oleh
rapat anggota dan disertai dan </span><span lang="EN-US"><a href="http://id.wikipedia.org/w/index.php?title=Diserahi&action=edit&redlink=1"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">diserahi</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> </span><span lang="EN-US"><a href="http://id.wikipedia.org/w/index.php?title=Mandat&action=edit&redlink=1"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">mandat</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> untuk melaksanakan kepemimpinan koperasi,
baik dibidang organisasi maupun usaha. Anggota pengurus dipilih dari dan oleh
anggota koperasi dalam rapat anggota. Dalam menjalankan tugasnya, pengurus
bertanggung jawab terhadap rapat </span><span lang="EN-US"><a href="http://id.wikipedia.org/w/index.php?title=Anggota&action=edit&redlink=1"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">anggota</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">. Atas persetujuan rapat anggota pengurus
dapat mengangkat </span><span lang="EN-US"><a href="http://id.wikipedia.org/wiki/Manajer"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">manajer</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> untuk mengelola koperasi. Namun pengurus tetap bertanggung jawab pada
rapat anggota.</span></div>
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<b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pengawas</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pengawas adalah suatu badan yang dibentuk
untuk melaksanakan pengawasan terhadap kinerja pengurus. Anggota pengawas
dipilih oleh anggota koperasi di </span><span lang="EN-US"><a href="http://id.wikipedia.org/w/index.php?title=Rapat&action=edit&redlink=1"><span style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">rapat</span></a></span><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> anggota. Dalam pelaksanaannya, pengawas
berhak mendapatkan setiap laporan pengurus, tetapi merahasiakannya kepada pihak
ketiga. Pengawas bertanggung jawab kepada rapat anggota.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pembagian SHU</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 11.35pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Acuan dasar untuk membagi SHU adalah prinsip-prinsip
dasar koperasi yang menyebutkan bahwa pembagian SHU dilakukan secara adil
sebanding dengan besarnya jasa usaha masing-masing anggota. Untuk koperasi Indonesia
dasar hukumnya adalah pasal 5,ayat 1; UU No 25/1992 tentang perkoperasian yang
dalam penjelasannya mengatakan bahwa”<i>pembagian
SHU kepada anggota akan dilakukan tidak dilakukan semata-mata berdasarkan modal
yang dimilki seseorang dalam koperasi, tetapi juga berdasarkan perimbangan jasa
usaha anggota terhadap koperasi. Ketentuan ini meupakan perwujudan kekeluargaan
dan keadilan</i>”</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 11.35pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Dengan demikian, SHU koperasi yang diterima anggota
bersumber dari 2 kegiatan ekonomi yang dilakukan oleh anggota sendiri, yaitu:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 11.35pt; text-align: justify; text-indent: -8.5pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">SHU atas jasa modal</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.85pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pembagian ini juga sekaligus mencerminkan anggota sebagai
pemilik ataupun investor, karena jasa atas modalnya tetap diterima dari
koperasinya sepanjang kopersinya tersebut menghasilkan SHU pada tahun buku yang
bersangkutan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 11.35pt; text-align: justify; text-indent: -8.5pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">SHU atas jasa usaha</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.85pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Jasa ini menegaskan bahwa anggota koperasi selain pemilik
juga sebagai pemakai atau pelanggan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 2.85pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Secara umum SHU koperasi dibagi sesuai dengan aturan yang
telah ditetapkan pada anggaran dasar/Anggaran Rumah Tangga KOperasi sebagai
berikut:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 34.05pt; text-align: justify; text-indent: -11.35pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 150%;">§<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Cadangan koperasi</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 34.05pt; text-align: justify; text-indent: -11.35pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 150%;">§<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Jasa anggota</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 34.05pt; text-align: justify; text-indent: -11.35pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 150%;">§<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Dan pengurus</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 34.05pt; text-align: justify; text-indent: -11.35pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 150%;">§<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Dana karyawan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 34.05pt; text-align: justify; text-indent: -11.35pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 150%;">§<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Dana pendidikan</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 34.05pt; text-align: justify; text-indent: -11.35pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 150%;">§<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Dana sosial</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 34.05pt; text-align: justify; text-indent: -11.35pt;">
<span lang="EN-US" style="font-family: Wingdings; font-size: 12pt; line-height: 150%;">§<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Dana untuk pembangunan lingkungan</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 22.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Tentunya tidak semua komponen di atas harus diadopsi oleh
koperasi dalam membagi SHU-nya. Hal ini sangat tergantung dari keputusan
anggota yang ditetapkan dalam rapat anggota.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Prinsip-prinsip Pembagian
SHU Koperasi</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Agar tercermin azas keadilan, demokrasi transparansi dan
sesuai dengn prinsip-prinsip koperasi, maka perlu diperhatikan prinsip-prinsip
pembagian SHU sebagai berikut:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 11.35pt; text-align: justify; text-indent: -8.5pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">SHU yang dibagi adalah yang bersumber dari
anggota.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 11.35pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pada hakikatnya SHU yang dibagi kepada anggota adalah
bersumber dari anggota sendiri. Sedangkan SHU yang bukan dari hasil transaksi
dengan anggota pada dasarnyatidak dibagi kepada anggota, melainkan dijadikan
sebagai cadangan koperasi. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 11.35pt; text-align: justify; text-indent: -8.5pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">SHU anggota adalah jasa dari modal dan
transaksi usaha yang dilakukan anggota sendiri.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 11.35pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">SHU yang diterima setiap anggota pada dasarnya merupakan
insentif dari modal yang diinvestasikannya dan dari hasil transaksi yang
dilakukannya dengan koperasi. Oleh sebab itu, perlu ditentukan proporsi SHU
untuk jasa modal dan jasa transaksi usaha yang dibagi kepada anggota. Dari SHU
bagian anggota, harus ditetapkan berapa presentase utuk jasa modal, misaalnya
30% dan sisanya 70% berarti untuk jasa transaksi usaha.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 11.35pt; text-align: justify; text-indent: -8.5pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pembagian SHU anggota dilakukan secara
transparan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 11.35pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Proses perhitungan SHU per anggota dan jumlah SHU dibagi
kepada anggota harus diumumkan secara transparan, sehingga setiap dapat dengan
mudh menghitung secara kuantitatif berapa partisipasinya kepada
koperasi.Prinsip ini pada dasarnya juga merupakan pendidikan bagi anggota
koperasi dalam membangun suatu kebersamaan, kepemilikian terhadap suatu badan
usaha, dan pendidikn dalam proses demokrasi.</span></div>
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<span lang="EN-US" style="font-family: Symbol; font-size: 12pt; line-height: 150%;">·<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">SHU anggota dibayar secara tunai.</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">SHU anggota haruslah dibagikan secara tunai, karena
dengan demikian koperasi membuktikan dirinya sebagai badan usaha yang sehat
kepada anggota dan masyarakat mitra bisnisnya.</span></div>
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<b><span lang="EN-US" style="color: black; font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">SIKLUS AKUNTANSI KOPERASI</span></b></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Akuntansi untuk koperasi tergantung dari jenis usahanya.
Jika koperasi mempunyai usaha di bidang jasa maka akuntansinya sesuai dengan
perusahaan jasa. Demikian juga jika koperasi mempunyai usaha dagang maka proses
pencatatan sampai dengan pelaporan mengikuti jenis perusahaan dagang. Yang
berbeda adalah jika jenis usahanya adalah simpan pinjam. Koperasi mempunyai
fungsi <i>funding</i> yaitu mengumpulkan
dana dari anggota yang kelebihan dana (dalam bentuk simpanan) dan fungsi <i>lending</i> yaitu menyalurkan dana bagi
masyarakat yang membutuhkan dana (dalam bentuk pinjaman/kredit).
Hasil/pendapatan dari jasa simpan pinjam berupa selisih bunga pinjam dan simpan
<i>(spread based). </i>Penentuan tingkat
suku bunga tergantung dari banyak faktor, antara lain: harus bisa menutup biaya
modal/simpan dan biaya operasional koperasi. Jadi koperasi harus bisa dalam
posisi <i>positif spread.</i></span></div>
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<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Perhitungan Suku bunga
Simpan :</span></b></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Bunga dihitung berdasarkan lama dana
mengendap selam satu bulan dengan suku bunga tetap</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Bunga dihitung berdasarkan<b> </b>rata-rata saldo perbulan</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Bunga dihitung berdasarkan saldo terendah<b> </b>perbulan</span><span lang="EN-US"></span><b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></b></div>
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<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Perhitungan Suku bunga
Pinjam :</span></b></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Metode <i>Flat
rate</i>, yaitu penentuan jumlah angsuran yang sama selama masa pinjam /kredit.
Jumlah angsuran terdiri dari angsuran pokok dan bunganya.</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Metode <i>Effective
rate, </i>yaitu penentuan jumlah angsuran yang sama sampai berakhirnya masa
pinjam/kredit namun proporsi bunga dan angsuran pokoknya berbeda setiap bulannya.
Artinya, pada awal periode bunga proporsinya lebih besar dari angsuran pokok
dan sampai di akhir periode, proporsi bunga menjadi kecil dan angsuran pokok
menjadi besar.</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Metode <i>Sliding
rate, </i>yaitu penentuan jumlah angsuran yang menurun selama masa
kredit/pinjam. Angsuran pokoknya tetap dan bunga yang ditetapkan menurun karena
bunga dihitung berdasarkan sisa pinjaman.</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Metode <i>Fluctuating
rate, </i>yaitu penentuan bunga berdasarkan suku bunga yang berlaku di pasar
uang (SBPU/Surat Berharga Pasar Uang).</span></div>
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<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">LAPORAN KEUANGAN KOPERASI</span></b></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Laporan keuangan adalah hasil dari proses akuntansi yang
dapat digunakan sebagai alat untuk berkomunikasi antar data keuangan atau
aktivitas suatu perusahaan dengan pihak-pihak yang berkepentingan dengan data
atau aktivitas perusahaan tersebut (Munawir,2002:2). Sedangkan Baridwan (2000:17)
mengungkapkan bahwa pengertian laporan keuangan merupakan “ringkasan dari suatu
proses pencatatan dan merupakan ringkasan dari transaksi-transaksi keuangan
yang terjadi selama tahun buku yang bersangkutan”.</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Laporan
Keuangan koperasi terdiri atas :</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Neraca, neraca menyajikan informasi mengenai
asset, kewajiban dan ekuitas koerasi pada waktu tertentu</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Perhitungan Hasil Usaha (PHU), perhitungan
hasil usaha harus memuat hasil usaha dengan anggota dan laba atau rugi kotor
dengan non anggota.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Laporan Arus Kas, laporan arus kas menyajikan
informasi mengenai perubahan kas yang meliputi saldo awal kas, sumber
penerimaan, pengeluaran kas, dan saldo akhir kas pada periode tertentu.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Promosi Ekonomi Anggota, dalam hal sisa hasil
usaha tahun berjalan belum dibagi, maka manfaat ekonomi yang diperoleh dari
pembagian sisa hasil usaha pada akhir tahun buku dapat dicatat sebesar taksiran
jumlah sisa hasil usaha yang akan dibagi untuk anggota. Laporan promosi ekonomi
anggota adalah laporan yang memperlihatkan manfaat ekonomi yang diperoleh
anggota koperasi selama satu tahun tertentu. Laporan tersebut mencakup empat unsur,
yaitu :</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">a)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Manfaat ekonomi dari pembelian barang atau
pengadaan jasa bersama</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 72pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">b)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Manfaat ekonomi dari pemasaran dan pengolahan
bersama</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">c)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Manfaat ekonomi dari simpan pinjam lewat
koperasi,dan</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">d)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Manfaat ekonomi dalam bentuk pembagian sisa
hasil usaha.</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Catatan atas Laporan Keuangan, menyajikan
pengungkapan <i>(disclosures), </i>memuat<i> </i>:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">a)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Perlakuan akuntansi (pengakuan beban dan
pendapatan, kebijakan akuntansi, dasar penetapan harga kepada anggota dan non
anggota)</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 54pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">b)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pengungkapan informasi lain</span></div>
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<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">SISTEM INFORMASI AKUNTANSI</span></b></div>
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<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Membahas tentang bagaimana
merekayasa/ mendesain sistem yang bertujuan untuk mengolah data transaksi
keuangan menjadi informasi misalnya siklus operasional (siklus pendapatan,
siklus pengeluaran, siklus produksi, siklus keuangan) dan siklus pelaporan
keuangan baik manual atau <i>computerized.</i></span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Agar
sistem akuntansi yang ada di Koperasi dapat berjalan dengan baik, maka perlu
adanya pengendalian intern (SPI) yang bertujuan:</span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Menjaga kekayaan
organisasi </span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Mengecek ketelitian dan
keandalan data akuntansi </span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Mendorong efektivitas dan
efisiensi </span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Mendorong dipatuhinya
kebijakan manajemen. </span></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">
</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></div>
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<br /></div>
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<i><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> </span></i><i><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">
</span></i><i><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></i></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Unsur-unsur sistem :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Fungsi terkait</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Dokumen yang memadai</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Prosedur dan pencatatan/praktek yang sehat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Otorisasi</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Karyawan yang kompeten</span></div>
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<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">ANALISIS LAPORAN KEUANGAN</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">. Salah satu jenis analisis laporan
keuangan adalah dengan analisis rasio keuangan. Analisis rasio keuangan ini
adalah dasar untuk menilai dan menganalisis prestasi operasi perusahaan.
Disamping itu, analisis rasio keuangan juga dapat digunakan sebagai kerangka
kerja perencanaan dan pengendalian keuangan.</span><span lang="EN-US"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Sartono
(1996:119) menyatakan bahwa analisis dengan rasio keuangan ini mempunyai
beberapa manfaat, antara lain:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1. Analisis rasio keuangan dapat
digunakan dalam menilai prestasi manajemen di masa lalu dan prospeknya di masa
mendatang. Dengan analisa keuangan ini dapat diketahui kekuatan dan kelemahan
yang dimiliki suatu <i>business enterprise. </i>Rasio
tersebut dapat memberikan indikasi apakah perusahaan memiliki kas yang cukup
untuk memenuhi kewajiban finansialnya, besarnya piutang yang cukup rasional,
efisiensi manajemen persediaan, perencanaan pengeluaran investasi yang baik dan
struktur modal yang sehat sehingga tujuan memaksimumkan kemakmuran anggota
tercapai.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 17.85pt; text-align: justify; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2. Dengan
menganalisis prestasi keuangan, seorang analis keuangan dapat menilai apakah
manajer keuangan dapat merencanakan dan mengimplementasikan setiap tindakan
secara konsisten dengan tujuan memaksimumkan kemakmuran anggota.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Jenis-jenis
analisis rasio keuangan, antara lain :</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Rasio Likuiditas, yaitu untuk mengetahui
tingkat kemampuan perusahaan dalam memenuhi kewajiban keuangannya yang harus
segera dipenuhi pada saat ditagih.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 17.85pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">
</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Rasio
Aktivitas, yaitu rasio yang digunakan untuk mengetahui kecepatan beberapa
perkiraan menjadi penjualan atau kas. Rasio ini dikenal juga rasio efisiensi,
mengukur keefektifan perusahaan dalam menggunakan aktivanya.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 21.3pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">
</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Rasio Solvabilitas, yaitu untuk mengetahui
tingkat kemampuan perusahaan dalam memenuhi kewajiban keuangannya apabila
perusahaan tersebut dilikuidasi. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 17.85pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">
</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 17.85pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 17.85pt; text-align: justify; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Rasio profitabilitas dan rentabilitas, yaitu
untuk mengetahui tingkat kemampuan perusahaan dalam menghasilkan laba selama
periode tertentu yang dibandingkan
dengan penggunaan aktiva atau modal secara produktif.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin: 0cm 0cm 0.0001pt 17.85pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">
</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 115%;">AUDITING</span></b></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Auditing adalah suatu proses menghimpun dan mengevaluasi
bukti-bukti yang berasal dari informasi yang terukur suatu kesatuan ekonomi
yang dilakukan orang yang memiliki kemampuan dan independen dengan tujuan untuk
mempertimbangkan dan melaporkan tingkat kesesuaian antara keterangan–keterangan
yang terukur dengan kriteria–kriteria yang telah ditetapkan. </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify; text-indent: 36pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Perbedaan akuntansi keuangan dengan auditing adalah <b><i>Akuntansi</i></b>
berkaitan dengan penyiapan informasi keuangan untuk pengambilan keputusan pihak
yang memerlukan. Sedangkan <b><i>Auditing</i></b> adalah menilai informasi
dengan kriteria yang ditetapkan.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Jenis-jenis audit :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Audit kinerja. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Audit kinerja merupakan
audit yang dilakukan atas kegiatan suatu entitas untuk menilai aspek <i>ekonomi,
efisiensi, efektivitas</i>. Hasil audit yang diharapkan adalah saran auditor
kepada manajemen untuk memperbaiki kegiatan sehingga mencapai ekonomi,
efisiensi, dan efektivitas.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Audit keuangan</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">. Audit keuangan merupakan
audit yang dilakukan untuk menilai kewajaran laporan keuangan sesuai dengan
standar akuntansi yang diterima umum.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Audit ketaatan. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Audit ketaatan merupakan
audit yang dilakukan untuk menilai apakah auditan telah mengikuti prosedur,
aturan, atau ketentuan yang ditetapkan</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> Audit<b><i> </i></b>khusus<b><i>.
</i></b>Audit khusus merupakan audit yang dilakukan untuk mencapai
tujuan tertentu sesuai dengan penugasan, umumnya bersifat rahasia/mendadak
berkaitan dengan permasalahan tertentu seperti korupsi atau penyelewengan lain.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Standar Auditing :</span></b></div>
<div class="MsoListParagraph" style="line-height: 150%; margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">A.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Standar
Umum:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> 1. Keahlian dan pelatihan teknis yang
memadai </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> 2. Independensi dalam sikap mental</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> 3. Kemahiran profesional yang cermat
dan seksama </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">B. Standar Pekerjaan Lapangan:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> 1. Perencanaan dan supervisi audit</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> 2. Pemahaman yang memadai atas SPI</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> 3. Bukti audit yang cukup dan kompeten
</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">C.
Standar Pelaporan:</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> 1. Laporan audit harus menyatakan
bahwa lap keu sesuai dengan </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> prinsip akuntansi yang berlaku
umum </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> 2. Pernyataan adanya
ketidakkonsistenan prinsip akuntansi yang
</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> diterapkan </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> 3. Pengungkapan informatif dalam
laporan keuangan </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"> 4. Pernyataan pendapat atas lap keu secara
keseluruhan </span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Macam-macam pendapat/Opini
Auditor :</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">a)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Wajar tanpa pengecualian (Unqualified
Opinion)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">b)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Wajar dengan pengecualian (Qualified Opinion)</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">c)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Tidak Wajar (Adversed Opinion)</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">d)<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Tidak memberikan pendapat (Disclamer of
opinion)</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pendekatan Audit :</span></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pendekatan Saldo/Akun</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Pendekatan Siklus:</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -3.8pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">•<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Uji
SPI</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 18pt; text-align: justify; text-indent: -3.8pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">•<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Uji
Subtantif</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Perpajakan (UU Tahun 2009
Fiskal)</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">•<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Koperasi yang
berbadan hukum dikenakan pajak sesuai degan PPh Badan pasal 21 dengan tarif 28%
atas perhitungan hasil usaha (SHU) yang dihasilkan. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 14.2pt; text-align: justify; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">•<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Sedangkan bagi
anggota yang mempunyai penghasilan dari bunga di atas Rp 250.000,- maka
dikenakan PPh final (WP Pribadi) sebesar 15%.</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"></span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Daftar
Rujukan :</span></b></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: justify; text-indent: -35.45pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Anoraga, Pandji. Widiyanti, Ninik. 2007.
<i>Dinamika Koperasi</i>. Jakarta:
RINEKA CIPTA</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: justify; text-indent: -36pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Baridwan, Zaki. 1986. <i>Akuntansi Intermediate. </i>Edisi Pertama. Yogyakarta: BPFE. </span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: justify; text-indent: -36pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Brigham, Eugene F dan Weston, Joel F.
1998. <i>Manajemen Keuangan</i>. Edisi
Kedelapan. Buku 1. Terjemahan Wibowo, Herman. 2001. Jakarta: Erlangga.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Dahlan,
Siamat. 1995. <i>Manajemen Lembaga Keuangan</i>. Jakarta : Intermedia</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: justify; text-indent: -35.45pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Hudiyanto. 2002. <i>Sistem Koperasi
Ideologi dan Pengelolaan</i>. Yogyakarta: UlI PRESS YOGYAKARTA</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: justify; text-indent: -36pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;"><a href="http://www.wordpress.com/">http://www.wordpress.com</a></span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: justify; text-indent: -35.45pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Kasmir. 2004. <i>Bank & Lembaga
Keuangan Lainnya.</i>Jakarta : PT. Raja Grafindo Persada.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: justify; text-indent: -36pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Munawir, S. 2002. <i>Analisis Laporan Keuangan</i>. Edisi Keempat. Yogyakarta: Liberty.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: justify; text-indent: -36pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Salam, Mock. Faisal. 2007. <i>Pemberdayaan
Koperasi Indonesia</i>.
Bandung:
PUSTAKA</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: justify; text-indent: -36pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Sartono, Agus R. 2001. <i>Manajemen Keuangan Teori dan Aplikasi. </i>Edisi
Keempat. Cetakan Pertama. Yogyakarta: BPFE.</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: justify; text-indent: -35.45pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Subagyo,dkk. 2005. <i>Bank dan Lembaga
Keuangan Lainnya. </i>Yogyakarta : STIE YKPN.</span></div>
<div class="MsoNormal" style="line-height: 150%; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Sumarsono,
Sonny. 2003. <i>Manajemen Koperasi</i>. Yogyakarta:
GRAHA ILMU</span></div>
<div class="MsoNormal" style="line-height: 150%; margin-left: 35.45pt; text-align: justify; text-indent: -35.45pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Triandaru, Sigit dan Totok Budisantoso.
2006. <i>Bank dan Lembaga Keuangan Lain</i>. Jakarta : Salemba Empat.</span></div>
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<b><u><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">LATIHAN
SOAL :</span></u></b></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: 150%; margin-left: 21.3pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Berdasarkan bagan alir dalam materi diatas, analisis
kelebihan dan kelemahan dari sistem penjualan kredit serta kesalahan yang
potensial terjadi.</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: 150%; margin-left: 21.3pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 12pt; line-height: 150%;">Berdasarkan lampiran tentang contoh laporan tahunan
suatu koperasi, buat analisis rasio keuangannya. </span></div>
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<br /></div>
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<br /></div>
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<br /></div>
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<br /></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com0tag:blogger.com,1999:blog-9017166534190813425.post-73130557706329857172012-03-02T20:18:00.002-08:002012-03-07T19:07:06.694-08:00<m:smallfrac m:val="off">
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<div class="Section1">
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">SOAL MGMP EKONOMI</span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Indikator<b> :
Mendiskripsikan kebutuhan manusia, kelangkaan, atau masalah pokok ekonomi</b></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Prospek yang
diharapkan semua perusahaan adalah mencapai laba yang maksimal. Oleh karena itu
mereka harus jeli terhadap setiap peluang baru yang mungkin muncul. Ketika Hari
Raya Idul Fitri tiba, banyak masyarakat yang berusaha memenuhi kebutuhan mulai
dari pakaian muslim kelengkapan ibadah, makanan, minuman. Hal ini merupakan
kesempatan bagi produsen untuk menyediakan barang tersebut dibanding memproduksi
seragam sekolah. Dari uraian tersebut tindakan produsen yang sesuai dengan
pemecahan masalah yang tepat adalah …</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section2">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Bagaimana cara
memproduksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Barang apa yang dapat
diproduksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Untuk siapa barang
diproduksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kapan barang
diproduksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Bagaimana cara
memperoleh laba</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><a name='more'></a><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section3">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan Matrik di
bawah ini</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt; width: 420px;">
<tbody>
<tr style="height: 16.95pt;">
<td style="border: 1pt solid windowtext; height: 16.95pt; padding: 0cm 5.4pt; width: 27pt;" width="36"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">No</span></b></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 16.95pt; padding: 0cm 5.4pt; width: 144pt;" width="192"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A</span></b></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 16.95pt; padding: 0cm 5.4pt; width: 144pt;" width="192"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">B</span></b></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 27pt;" width="36"><div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.</span></div>
<div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.</span></div>
<div align="right" class="MsoNormal" style="text-align: right;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 144pt;" width="192"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Hand
Phone</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Bolpoin</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Komputer</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 144pt;" width="192"><div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Buku
Tulis</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhiasan
Emas</span></div>
<div class="MsoNormal">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sepatu</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify; text-indent: 18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berdasarkan
matrik di atas yang termasuk kebutuhan tersier bagi seorang pelajar MA adalah
….</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section4">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A1, A2 dan B3 d. A1, B1 dam B3</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A2, B1 dan B3 e. A1, A3 dan B2</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A2, B2 dan B3</span></div>
</div>
<span lang="SV" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section5">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">Sejak bangun tidur sampai dengan tidur
kembali, manusia tidak lepas dari adanya kebutuhan, akan tetapi tidak setiap
kebutuhan dapat dipenuhi.Pernyataan diatas menunjukkan adanya ...</span></div>
</div>
<span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section6">
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -23.7pt;">
<span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">kelangkaan d.
Alat pemuas</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -23.7pt;">
<span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">biaya peluang e. Alternatif pilihan</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -23.7pt;">
<span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">kebutuhan</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section7">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berikut ini
permasalahan ekonomi yang terjadi di masyarakat :</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section8">
<div class="MsoNormal" style="margin-left: 72pt; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">kelangkaan barang dan jasa</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">kesempatan
kerja</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-indent: -72pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">teknologi dalam menghasilkan barang dan jasa</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>4.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">penyaluran
barang dan jasa</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-indent: -72pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>5.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">pemerataan
pendapatan</span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section9">
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang
termasuk dalam permasalahan pokok ekonomi adalah …..</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section10">
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -32.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1,2 dan 3 d.
2,4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -32.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1,3 dan 4 e.
2,3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1,3 dan 5</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section11">
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Ali memiliki uang Rp.
1.000.000,00. Dengan uang ini akan digunakan untuk:</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section12">
<div class="MsoNormal" style="margin-left: 35.85pt; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Ditabung</span></div>
<div class="MsoNormal" style="margin-left: 35.85pt; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dibelanjakan </span></div>
<div class="MsoNormal" style="margin-left: 35.85pt; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Disumbangkan</span></div>
<div class="MsoNormal" style="margin-left: 35.85pt; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Ditunjukkan </span></div>
<div class="MsoNormal" style="margin-left: 35.85pt; text-indent: -17.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Untuk Mencukupi
Kebutuhannya.</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section13">
<div class="MsoNormal" style="text-indent: 18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dari data tersebut
diatas yang termasuk motif ekonomi adalah….</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal">
<br /></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section14">
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 , 2 , dan 3</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 , 3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2 ,3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2 ,3 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3,4 dan 5</span></div>
</div>
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section15">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">6.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan pernyataan-pernyataan di bawah ini :</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tanah tersebut akan lebih menguntungkan jika ditanami
jagung .</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Untuk meningkatkan kesejahteraan masyarakat perlu dibuka
kesempatan kerja seluas-luasnya.</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="NO-BOK" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="NO-BOK" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kombinasi sumber daya diperlukan untuk memproduksi
barang dan jasa</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kesempatan kerja yang luas dapat menciptakan pemerataan
pendapatan</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perlu dibentuk Badan Usaha agar dapat memproduksi barang
dan jasa</span></div>
<div class="MsoNormal" style="margin-left: 9pt;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pernyataan-pernyataan
di atas yang dapat digunakan untuk menjawab Permasalahan pokok ekonomi adalah
….</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 2 dan 4 d.
2,3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 3 dan 4 e.
2,4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 3 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">7.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pada tahun tujuh
puluhan Pesawat TV merupakan kebutuhan mewah, tetapi dew</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">sa ini
merupakan kebutuhan sekunder. Hal ini terjadi karena:</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">kondisi
ekonomi masyarakat yang sudah meningkat</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">sarana
hiburan dan informasi yang relative murah</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">rasa
harga diri yang rendah kalau tidak mempunyai TV </span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt; text-indent: -21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>4.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">kemajuan
teknologi yang bisa menekan harga elektronika di banding kebutuhan pokok</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pernyataan/
alasan diatas yang benar adalah ….</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section16">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. 1 dan 2</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. 1 dan 3</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. 2 dan 3</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 2pt 0cm 2pt 21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d. 2 dan 4</span></div>
<div class="MsoListParagraphCxSpLast" style="margin: 2pt 0cm 2pt 21.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">e. 3
dan 4</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"></span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section17">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">8.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Masyarakat dan
pedagang makanan kelas bawah sulit mencari bahan bakar minyak tanah, hal ini
disebabkan ….</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kebijakan pemerintah
mengkonversi minyak tanah ke bahan bakar gas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Makin menipisnya
cadangan minyak bumi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sebagian besar minyak
tanah di ekspor keluar negeri</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sulit dan mahalnya
impor minyak tanah</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sulit memproduksi
bahan bakar minyak</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">9.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Permasalahan pokok
ekonomi adalah apa yang di produksi, bagaimana memproduksinya dan untuk siapa
produksinya. Permasalahan tersebut diatas harus benar-benar dikaji, tentang </span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Bahan baku 4. Tenaga kerja</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Harga 5. Kemasan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kualitas</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang harus dipertimbangkan untuk siapa barang
diproduksi ….</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section18">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. 1, 2 dan 3</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. 1, 2 dan 4</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. 2, 3 dan 4</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d. 2, 3 dan 5</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e. 3, 4 dan 5</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section19">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">10.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pak Bondan berbelanja
untuk memenuhi kebutuhan keluarganya dengan membeli sebagai berikut:</span></div>
</div>
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section20">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1. </span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pakaian
untuk anak-anaknya.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2. Pesawat TV
baru untuk mengganti TV yang lama.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3. Satu karung
beras untuk kebutuhan sebulan.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">4. Rumah BTN
untuk anaknya yang baru menikah.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">5. Kalung emas
untuk hadiah ulang tahun istrinya.</span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section21">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dari kegiatan Pak Bondan di atas yang dapat digolongkan
sebagai kebutuhan primer adalah... .</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 2, dan 3 c. 2, 3, dan 4 d. 2,3
dan5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 3, dan 4 e. 3, 4 dan 5</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">11.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Proses pemilihan segmen pasar untuk menjual suatu produk
dari perusahaan, merupakan salah satu kegiatan untuk memecahkan permasalahan
pokok ekonomi modern, yaitu... </span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section22">
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">untuk siapa barang diproduksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">berapa banyak barang yang akan diproduksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">di mana barang akan diproduksi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">bagaimana cara memproduksi</span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">e.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">barang.apa.yang.akan.diproduks</span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section23">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">12.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sejak pemerintah menetapkan kebijakan konversi minyak
tanah ke gas, di beberapa daerah sering terjadi antrian untuk mendapatkan
minyak tanah. Bahkan harga minyak tanah
pun menjadi naik melebihi ketentuan pemerintah.
Minyak tanah menjadi barang yang langka.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -9pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kelangkaan minyak tanah ini disebabkan karena... .</span></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">banyak masyarakat yang menimbun minyak tanah untuk
kepentingan keuntungan pribadi dan dijual ketika harganya tinggi</span></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">minyak tanah lebih banyak di ekspor utuk meningkatkan
pendapatan negara daripada untuk kebutuhan dalam negeri</span></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">pemerintah mengurangi impor minyak tanah agar mengurangi
pengeluaran negara agar tidak defisit</span></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">cadangan gas bumi Indonesia lebih banyak daripada minyak
bumi, termasuk di dalamnya minyak tanah</span></div>
<div class="MsoNormal" style="margin-left: 35.45pt; text-align: justify; text-indent: -14.15pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">minyak tanah merupakan sumber daya alam yang tidak dapat
diperbaharui sehingga keberadaannya terbata</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">s</span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
</div>
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section24">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">13.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dalam mengatasi persoalan sumber daya yang semakin langka
perlu dilakukan tindakan yang paling tepat. Tindakan yang paling tepat untuk
mengatasi masalah tersebut adalah....</span></div>
<div class="MsoListParagraphCxSpFirst" style="text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">memanfaatkan sumberdaya
alam secara selektif dengan mempertimbangkan kelestaeriannya agar anak cucu
kita dapat menikmatinya.</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">berupaya tidak
menggunakan sumber daya alam dalam memenuhi kebutuhan manusia, karena sumber
daya alam harus dilestarikan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">menggunakan sumber
daya alam yang ada secara maksimal untuk memenuhi </span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">kebutuhan manusia dalam rangka mencapai kemakmuran</span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">sumber daya alam dapat
dimanfaatkan secara besar-besaran mengingat kebutuhan selalu bertamabah terus</span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"> </span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0.0001pt; text-indent: -17.85pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">sumber daya alam dapat kita manfaatkan secara
besar-besaran karena memang </span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">diciptakan oleh tuhan untuk kehidupan manusia</span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -17.85pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">14.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Daerah
satu dengan daerah lain memiliki sumber daya alam dan sumber daya manusia yang
potensinya tidak selalu sama. Hal ini sangat berdampak pada kemampuan suatu
daerah dalam perekonomiannya. Faktor yang demikian sebagai penyebab kelangkaan
kualitas sumber daya manusia adalah…</span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section25">
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 35.45pt; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kondisi geografis dan
SDA</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 35.45pt; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kesehatan dan
kesejahteraan masyarakat.</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 35.45pt; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kemajuan pendidikan
dan peradaban</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 35.45pt; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Layanan informasi dan
teknologi</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 35.45pt; text-indent: -14.15pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sumber daya alam dan
lingkungan</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 35.45pt; text-indent: -14.15pt;">
<br /></div>
</div>
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section26">
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">15.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Salah satu masalah
ekonomi utama yang dihadapi Negara berkembang adalah….</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 117pt; text-indent: -95.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">sulit menjual hasil
produksinya ke negara maju</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 117pt; text-indent: -95.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">kekurangan modal dalam
melaksanakan pembangunan ekonomi</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 117pt; text-indent: -95.7pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">menghadapi
gempa bumi </span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">yang mengakibatkan kegiatan produksi terganggu</span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 117pt; text-indent: -95.7pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Negara maju sering
membatasi import barang-barang </span></div>
<div class="MsoNormal" style="margin: 2.4pt 0cm 2.4pt 117pt; text-indent: -95.7pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kegiatan produksi
mengandalkan sektor produksi agraris</span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Indikator :
Mendiskripsikan biaya peluang (hilangnya kesempatan pada tenaga kerja) atau
sistem ekonomi</span></b></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Harisman
adalah pelajar MA kelas XII IPS. Sebagai anak kos setiap bulannya mendapat
kiriman uang Rp. 600.000. Dari jumlah kiriman tersebut setiap bulannya dapat
ditabung Rp. 100.000. Rencananya pada akhir tahun pelajaran akan digunakan
untuk mendaftar ke perguruan Tinggi. Maka biaya peluang adalah ….</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp. 600.000 </span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d. Rp.
6.000.000</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp. 700.000 </span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e. Rp.
7.200.000</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp. 1.200.000</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berikut
ini adalah kelemahan-kelemahan dari berbagai sistem ekonomi</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 41.4pt;">
<tbody>
<tr style="height: 7.7pt;">
<td style="border: 1pt solid windowtext; height: 7.7pt; padding: 0cm 5.4pt; width: 138.85pt;" valign="top" width="185"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 7.7pt; padding: 0cm 5.4pt; width: 200.8pt;" valign="top" width="268"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">B</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 7.7pt; padding: 0cm 5.4pt; width: 148.85pt;" valign="top" width="198"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">C</span></div>
</td>
</tr>
<tr style="height: 59.95pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 59.95pt; padding: 0cm 5.4pt; width: 138.85pt;" valign="top" width="185"><div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tidak
mencari keuntungan</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menghambat
inisiatif individu untuk maju</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sering
terjadi gejolak dalam perekonomian</span></div>
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 59.95pt; padding: 0cm 5.4pt; width: 200.8pt;" valign="top" width="268"><div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sulit
melakukan pemerataan pendapatan.</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Masyarakat
tidak memiliki kebebasan untuk memiliki kekayaan dan sumber daya ekonomi.</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kurang
meningkatkan kesejahteraan.</span></div>
<div class="MsoNormal" style="margin-left: 3.6pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 59.95pt; padding: 0cm 5.4pt; width: 148.85pt;" valign="top" width="198"><div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sulit
untuk berkembang</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Terjadi
Monopoli</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Terjadi kesenjangan antara yang kaya dengan yang miskin</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang merupakan
kelemahan sistem ekonomi Pasar adalah ….</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A1,
B1 dan C1 d.
A3, B1 dan C2</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A2,
B2 dan C2 e.
A3, B2 dan C1</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A2,
B3 dan C3</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Di bawah ini beberapa
kelemahan dalam sistem ekonomi:</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.</span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Hak milik
perorangan tidak diakui.</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.</span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Ada peluang
terjadi monopoli yang dapat merugikan masyarakat.</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.</span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tidak
mendorong perkembangan potensi dan kreativitas masyarakat.</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.</span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kepentingan
pribadi lebih dominan daripada kepentingan masyarakat.</span></div>
<div class="MsoNormal" style="margin-left: 21.3pt; text-indent: 14.15pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kelemahan
di atas yang merupakan kelemahan sistem terpusat adalah....</span></div>
<div class="MsoNormal" style="margin-left: 39.3pt; text-indent: -3.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 dan 2 d.
2 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 39.3pt; text-indent: -3.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 dan 3 e.
3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 39.3pt; text-indent: -3.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Ciri yang paling
menonjol dalam sistem Ekonomi campuran adalah …</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Usaha swasta bersifat
menujang Pemerintah</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kegiatan Per</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">e</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">konomian
dilakukan secara turun menurun</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Seluruh kegiatan
Ekonomi diserahkan kepada masyarakat</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Krisis Ekonomi yang
terjadi dapat diatasi melalui perencana secara terpusat dan pengendalian
dilakukan pusat</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Keberadaan pihak
swasta diakui sebagai partner Pemerintah dalam mencapai kesejahteraan
masyarakat</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan pernyataan
berikut ini :</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Agar produk meningkat
secara kualitas dan kuantitas, s</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">i</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">stem ekonomi yang
tepat adalah ekonomi pasar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Untuk menjaga
stabilitas harga produk yang beraneka macam, akan tepat jika digunakan s</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">i</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">stem
ekonomi pasar</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Untuk pemerataan
distribusi produk ke berbagai pulau, akan lebih baik jika digunakan s</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">i</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">stem
ekonomi campuran</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Semakin banyaknya
jenis produk, perlu penerapan s</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">i</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">stem ekonomi komando</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin: 0cm 0cm 0.0001pt 54pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pernyataan yang benar adalah :</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section27">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. 1 dan 2</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. 1 dan 3</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. 2 dan 3</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d. 2 dan 4</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e. 3 dan 4</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section28">
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">6.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Di bawah ini adalah
ciri-ciri sistem ekonomi.</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section29">
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.</span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Hak milik
perorangan / individu diakui.</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.</span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Seluruh
kegiatan ekonomi ditangani swasta.</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: -35.45pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Teknologi yang
digunakan masih sangat sederhana.</span></div>
<div class="MsoNormal" style="margin-left: 7.1pt; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">4. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Keadaa masyarakat sangat statis.</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section30">
<div class="MsoNormal" style="margin-left: 21.3pt; text-align: justify; text-indent: 14.15pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang
merupakan ciri sistem ekonomi tradisional adalah….</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section31">
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.1 dan 2 </span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.1 dan 3 </span></div>
<div class="MsoNormal" style="margin-left: 43.05pt; text-align: justify; text-indent: -7.1pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.</span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 43.05pt; text-align: justify; text-indent: -21.75pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2 dan 3</span></div>
<div class="MsoNormal" style="margin-left: 43.05pt; text-align: justify; text-indent: -21.75pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3 dan 4</span></div>
<div class="MsoNormal">
<br /></div>
</div>
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section32">
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">7.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berikut
ini adalah kelemahan-kelemahan dari berbagai sistem ekonomi</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 26.7pt;">
<tbody>
<tr style="height: 8.3pt;">
<td style="border: 1pt solid windowtext; height: 8.3pt; padding: 0cm 5.4pt; width: 154.95pt;" valign="top" width="207"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 8.3pt; padding: 0cm 5.4pt; width: 204.1pt;" valign="top" width="272"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">B</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 8.3pt; padding: 0cm 5.4pt; width: 156.3pt;" valign="top" width="208"><div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">C</span></div>
</td>
</tr>
<tr style="height: 73.55pt;">
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; height: 73.55pt; padding: 0cm 5.4pt; width: 154.95pt;" valign="top" width="207"><div class="MsoNormal" style="margin-left: 90pt; text-align: justify; text-indent: -90pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tidak
mencari keuntungan</span></div>
<div class="MsoNormal" style="margin-left: 15.85pt; text-align: justify; text-indent: -15.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";"> </span>2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kreatifitas
dan inisiatif masyarakat tidak mendapat tempat dan tidak dihargai</span></div>
<div class="MsoNormal" style="margin-left: 15.85pt; text-align: justify; text-indent: -15.85pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span style="font: 7pt "Times New Roman";"> </span>3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sering
terjadi gejolak dalam perekonomian</span></div>
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 73.55pt; padding: 0cm 5.4pt; width: 204.1pt;" valign="top" width="272"><div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sulit
melakukan pemerataan pendapatan.</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Keputusan
yang rasional dalam bidang ekonomi sangat sulit diperoleh karena permasalahan
ekonomi yang dihadapi selalu mengalami perkembangan</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -21.6pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kurang
meningkatkan kesejahteraan.</span></div>
<div class="MsoNormal" style="margin-left: 3.6pt;">
<br /></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; height: 73.55pt; padding: 0cm 5.4pt; width: 156.3pt;" valign="top" width="208"><div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sulit untuk berkembang</span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Terjadi Monopoli</span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Semua
harga diatur oleh badan pemerintah dan sering tak berubah untuk waktu lama</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="FI" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang merupakan
kelemahan sistem ekonomi terpusat adalah ….</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A1,
B1 dan C1 d.
A3, B1 dan C2</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A2,
B2 dan C2 e.
A3, B2 dan C1</span></div>
<div class="MsoNormal" style="margin-left: 63pt; text-indent: -27pt;">
<span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="ES" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A2,
B2 dan C3</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">8.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berikut
ini beberapa kebaikan sistem ekonomi:</span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section33">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1. Menumbuhkan
inisiatif dan kreasi masyarakat.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2. Relatif mudah
melakukan distribusi pendapatan.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3. Perekonomian
ditangani oleh pemerintah.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">4. Menghasilkan
barang-barang bermutu tinggi.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">5. Efisiensi dan
efektifitas tinggi.</span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section34">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berdasarkan pernyataan di atas, kebaikan sistem ekonomi
pasar adalah... .</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 2, dan 3 c. 1 ,4 dan 5 d. 2, 3 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -0.55pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 3, dan 5
e. 2, 4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="IT" style="font-family: "Arial","sans-serif"; font-size: 9pt;">9.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Di
bawah ini merupakan ciri-ciri sistem ekonomi:</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -9.55pt;">
<span lang="IT" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Arial","sans-serif"; font-size: 9pt;">hanya produksi yang menguasai hajat hidup rakyat dilaksanakan
oleh pemerintah</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -9.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">kebijakan perekonomian
sepenuhnya dikuasai pemerintah</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -9.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">kebijakan ekonomi
untuk mengendalikan keadaan ekonomi</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -9.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">masyarakat terbagi dua
golongan yaitu pengusaha dan tenaga kerja</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -9.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">pembagian pekerjaan
ditentukan pemerintah</span></div>
<div class="MsoNormal" style="text-indent: 27pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berdasarkan pernyataan
di atas, yang merupakan ciri sistem ekonomi campuran adalah… .</span></div>
</div>
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section35">
<div class="MsoNormal" style="margin-left: 96pt; text-indent: -53.45pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 dan 2</span></div>
<div class="MsoNormal" style="margin-left: 96pt; text-indent: -53.45pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 dan 3</span></div>
<div class="MsoNormal" style="margin-left: 96pt; text-indent: -53.45pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2 dan 3</span></div>
<div class="MsoNormal" style="margin-left: 96pt; text-indent: -53.45pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 96pt; text-indent: -53.45pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> 4 dan 5</span></div>
</div>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section36">
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal" style="margin-left: 78pt; text-indent: -70.95pt;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 10pt;">Indikator :Mendiskripsikan
pola perilaku konsumen dalam mencapai kepuasan maksimal dan pola perilaku
produsen dalam mencapai laba/ output maksimal, atau peran konsumen dan Produsen</span></b></div>
<div class="MsoNormal" style="margin-left: 78pt; text-indent: -70.95pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -36pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Peran konsumen dan produsen adalah sebagai : </span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section37">
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -0.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1. Konsumen</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -0.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> 2. Pemasok bahan baku</span></div>
<div class="MsoListParagraphCxSpFirst" style="line-height: normal; margin-bottom: 0.0001pt; text-indent: -0.55pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3. Penyedia
barang konsumsi</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4. Penyedia
modal</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5. Agen
pembangunan</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">6. Pemasok
tenaga kerja</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section38">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> Yang termasuk peran konsumen adalah…….</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section39">
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. 1, 2 dan
3</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. 1, 3 dan
4</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. 2, 3 dan
4</span></div>
<div class="MsoListParagraphCxSpMiddle" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">d. 2, 4 dan
5</span></div>
<div class="MsoListParagraphCxSpLast" style="line-height: normal; margin-bottom: 0.0001pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">e. 2, 4 dan 6</span></div>
</div>
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><br clear="all" style="page-break-before: auto;" />
</span>
<br />
<div class="Section40">
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -36pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan
grafik di bawah:</span></div>
<div class="MsoNormal" style="margin-left: 36pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> P</span></div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
<br /></div>
<br />
<div class="MsoNormal" style="margin-left: 3.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> P1 E </span></div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
</div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
<br /></div>
<br />
<div class="MsoNormal" style="margin-left: 3.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> P2 </span></div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">0</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Q1 </span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Q</span></div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 3.3pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> Berdasarkan grifik di atas yang
merupakan daerah premi konsumen adalah....</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">P1, P2, E d.
P2, Q1, E</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">P, P1, E e.
P, Q1, 0</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-indent: -21.25pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">P, P2, E</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -36pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kegiatan pelaku Ekonomi adalah sebagai
berikut :</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Memakai barang dan
jasa hasil produksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menggunakan faktor
produksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menghasilkan barang
dan jasa</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Membayar balas jasa
faktor produksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menyerahkan faktor
produksi</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang
termasuk peran produsen adalah butir …</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 2 dan3 d. 3, 4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2, 3 dan 4 e. 1, 3 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2, 3 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -36pt;">
</div>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">D</span></div>
</div>
</td>
</tr>
</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div>
<div class="MsoNormal">
<span lang="EN-US">P</span></div>
</div>
</td>
</tr>
</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
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<span lang="EN-US">E</span></div>
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<tbody>
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<td><div>
<div class="MsoNormal">
<span lang="EN-US">S1</span></div>
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<tbody>
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<td><div>
<div class="MsoNormal">
<span lang="EN-US">S</span></div>
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<table cellpadding="0" cellspacing="0">
<tbody>
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<td><div>
<div class="MsoNormal">
<span lang="EN-US">D1</span></div>
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<td><div>
<div class="MsoNormal">
<span lang="EN-US">P1</span></div>
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<div class="MsoNormal">
<span lang="EN-US">Q</span></div>
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<div class="MsoNormal">
<span lang="EN-US">Q1</span></div>
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<div class="MsoNormal">
<span lang="EN-US">o</span></div>
</div>
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<td><div>
<div class="MsoNormal">
<span lang="EN-US">1</span></div>
</div>
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<table cellpadding="0" cellspacing="0">
<tbody>
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<td><div>
<div class="MsoNormal">
<span lang="EN-US">2</span></div>
</div>
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</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
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<td><div>
<div class="MsoNormal">
<span lang="EN-US">3</span></div>
</div>
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</tbody></table>
<table cellpadding="0" cellspacing="0">
<tbody>
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<td><div>
<div class="MsoNormal">
<span lang="EN-US">4</span></div>
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<tbody>
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<td><div>
<div class="MsoNormal">
<span lang="EN-US">5</span></div>
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<span style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">4. </span><span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan kurva berikut ini :</span>
<br />
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">berdasarkan kurva diatas, premi produsen terletak pada ... </span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -18pt;">
<span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">nomor 1 d.
nomor 4</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -18pt;">
<span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">nomor 2 e.
nomor 5</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -18pt;">
<span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="PT-BR" style="color: black; font-family: "Arial","sans-serif"; font-size: 9pt;">nomor 3</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -36pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.
</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan
kegiatan pelaku ekonomidi bawah ini:</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Membeli barang dan
jasa untuk kebutuhan sehari-hari</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menerima gaji bulanan
setiap tanggal 25</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menghasilkan barang
dan jasa sesuai dengan permintaan pasar</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Membayar sewa tempat
yang digunakan untuk usaha produksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Membeli dan
menyediakan barang dan jasa yang dibutuhkan oleh masyarakat</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kegiatan di
atas yang dilakukan oleh produsen adalah....</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 dan 3 d.
3 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2 dan 4 e.
4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -36pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">6. </span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tabel
penambahan produksi karena penambahan faktor produksi untuk 1 hektar tanah:</span></div>
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<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 126.65pt;" valign="top" width="169"><div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Modal</span></div>
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<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 149.65pt;" valign="top" width="200"><div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Produksi (Kg)</span></div>
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<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 187.45pt;" valign="top" width="250"><div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tambahan Hasil (Kg)</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 126.65pt;" valign="top" width="169"><div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.000.000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.000.000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.000.000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.000.000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.000.000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">6.000.000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">7.000.000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">8.000.000</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 149.65pt;" valign="top" width="200"><div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2100</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4500</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">7000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">9000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">10000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">10500</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">10900</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">11200</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 187.45pt;" valign="top" width="250"><div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1100</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2400</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2500</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">2000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1000</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">500</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">400</span></div>
<div align="center" class="MsoNormal" style="margin: 2.4pt 0cm; text-align: center;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">300</span></div>
</td>
</tr>
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</div>
</div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com2tag:blogger.com,1999:blog-9017166534190813425.post-58509121563588794502012-02-12T19:41:00.000-08:002012-02-12T19:41:53.491-08:00soal tryout<!--[if !mso]>
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<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">SOAL
TRY OUT UJIAN NASIONAL</span></b><b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">
MA SUNAN KALIJAGA </span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">TAHUN
PELAJARAN 20</span></b><b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">11</span></b><b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">/ 20</span></b><b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">12</span></b></div>
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<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">MataPelajaran<span> </span>: Ekonomi</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kelas/ Program</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>: XII/ IPS</span></div>
<div class="MsoNormal">
<br /></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 226.2pt;" valign="top" width="302">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Waktu<span> </span>: 120
menit </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Paket<span> </span>: B</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
</td>
</tr>
</tbody></table>
<div align="center" class="MsoNormal" style="text-align: center;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pilihlah
salah satu jawaban yang paling tepat !</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Masalah pokok ekonomi modern yang perlu mendapat
perhatian dengan sungguh-sungguh adalah barang apa yang akan diproduksi dan
berapa jumlahnya, karena . . . .</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>A.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pengorbanan sumber daya ekonomi yang sekecil-kecilnya
harus mendapat hasil sebesar-besarnya.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>B.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kesalahan dalam pengalokasian sumber daya akan
berpengaruh buruk pada kegiatan ekonomi.<a name='more'></a></span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>C.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kelambatan dalam melaksanakan kegiatan yang telah
diprogramkan dapat menaikkan kinerja karyawan.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>D.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kegiatan yang hanya memproduksi satu jenis barang dalam
jumlah besar dapat menyebabkan kelebihan produksi.</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>E.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Penggunaan dana yang akan merugikan ekonomi nasional
secara keseluruhan.</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan pernyataan
berikut:</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tersedianya tenaga
kerja terampil</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Keserakahan manusia
dalam memenuhi kebutuhannya</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Situasi sosial dan politik suatu bangsa</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>4.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perkembangan IPTEK tidak sesuai dengan peningkatan
kebutuhan</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>5.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Ketidak mampuan mengolah sumber daya alam</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dari
pernyataan di atas yang termasuk sebab-sebab terjadinya kelangkaan adalah . . .
.</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A.
1, 2 dan 3<span> </span><span> </span>B. 1, 3 dan 5<span> </span> C. 2, 3 dan 5<span> </span>D.
2, 4 dan 5<span> </span>E. 3, 4
dan 5</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berikut ini adalah kebaikan dan kelemahan dari berbagai
system ekonomi:</span></div>
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<br /></div>
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<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A</span></div>
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<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">B</span></div>
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<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">C</span></div>
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<div class="MsoNormal" style="text-align: justify;">
<br /></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 109.6pt;" valign="top" width="146">
<div class="MsoNormal" style="margin-left: 12.6pt; text-align: justify; text-indent: -9pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tumbuh
inisiatif dan kreatif masyarakat</span></div>
<div class="MsoNormal" style="margin-left: 3.6pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 12.6pt; text-align: justify; text-indent: -9pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sederhana
karena semua diatur pusat</span></div>
<div class="MsoNormal" style="margin-left: 12.6pt; text-align: justify; text-indent: -9pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sulit mempertemukan kedua belah pihak yang membutuhkan</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189">
<div class="MsoNormal" style="margin-left: 13.35pt; text-align: justify; text-indent: -13.35pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Biaya
produksi lebih efisien</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 13.35pt; text-align: justify; text-indent: -13.35pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sulit menetapkan ukuran barang yang ditukar</span></div>
<div class="MsoNormal" style="margin-left: 13.35pt; text-align: justify; text-indent: -13.35pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menimbulkan persaingan yang tidak sehat</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.9pt;" valign="top" width="208">
<div class="MsoNormal" style="margin-left: 14.05pt; text-align: justify; text-indent: -14.05pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pemerintah
berperan langsung dalam</span></div>
<div class="MsoNormal" style="margin-left: 14.05pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>perekonomian</span></div>
<div class="MsoNormal" style="margin-left: 14.05pt; text-align: justify; text-indent: -14.05pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kualitas
barang meningkat</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 14.05pt; text-align: justify; text-indent: -14.05pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Terdapat kesenjangan antara orang </span></div>
<div class="MsoNormal" style="margin-left: 14.05pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">kaya dengan orang miskin</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>Yang merupakan kebaikan system ekonomi
pasar adalah . . . .</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -54pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>A.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A1, B1 dan C2<span> </span>C.
A3, B3 dan C3<span> </span>E.
B3, C1 dan C3</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -54pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>B.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A2, B2 dan C1<span> </span>D.
B2, C2 dan C3</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>4.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berikut ini adalah grafik penggolongan produksi.</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>e<span> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="height: 134px; left: 0px; margin-left: 35px; margin-top: 5px; position: absolute; width: 158px; z-index: 251660288;"><img height="134" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="158" /></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>P<span> </span>D<span> </span>S<span> </span>Dari grafik tersebut yang
menunjukkan daerah premi produsen adalah . . . .</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>II<span> </span>A. I<span> </span>B.
II<span> </span>C. III<span> </span>D. IV<span> </span>E. V</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">I </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>E<span> </span>III</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span><span> </span>V<span> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>S<span> </span>IV D</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>0<span> </span>Q</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan tabel
berikut ini:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 117pt;" valign="top" width="156">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Harga</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 135pt;" valign="top" width="180">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Jumlah
yang diminta</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 117pt;" valign="top" width="156">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp
20.000,00</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp
23.000,00</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 135pt;" valign="top" width="180">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">50 unit</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">40 unit</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>Berdasarkan tabel di atas, koefisien
elastisitas permintaan sebesar . . . .</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A. 0,20<span> </span>B.
0,75<span> </span>C.
1,00<span> </span>D. 1,33<span> </span>E. 1,91</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>6.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tabel harga permintaan
dan penawaran</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Harga</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 135pt;" valign="top" width="180">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Permintaan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 126pt;" valign="top" width="168">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Penawaran</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 108pt;" valign="top" width="144">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp
3.000.000,00</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp
3.200.000,00</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp
3.500.000,00</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp
3.700.000,00</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp
4.000.000,00</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 135pt;" valign="top" width="180">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">800 unit</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">700 unit</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">600 unit</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">500 unit</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">400 unit</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 126pt;" valign="top" width="168">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">500 unit</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">550 unit</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">600 unit</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">650 unit</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">700 unit</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>Berdasarkan tabel di atas, harga
keseimbangan berada pada grafik . . . .</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="10" width="24"><br /></td>
<td width="146"><br /></td>
<td width="69"><br /></td>
<td width="146"><br /></td>
<td width="51"><br /></td>
<td width="146"><br /></td>
</tr>
<tr>
<td height="170"><br /></td>
<td align="left" rowspan="2" valign="top"><img height="182" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image003.gif" width="146" /></td>
<td><br /></td>
<td align="left" valign="top"><img height="170" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="146" /></td>
<td><br /></td>
<td align="left" valign="top"><img height="170" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image005.gif" width="146" /></td>
</tr>
<tr>
<td height="12"><br /></td>
</tr>
</tbody></table>
</span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<br clear="ALL" />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span><b><span> </span>A.</b><span> </span>S<span> </span><b>C</b>.<span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span><b>E. </b></span><b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span></b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">D</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>P<span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">D<span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>P</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>4000<span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>E<span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>D<span> </span>S</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span><span> </span>S<span> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span><span> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span><span lang="EN-US"><span> </span>3500<span>
</span></span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">E<span> </span><span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">3500<span> </span>E</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span><span> </span>D</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>S<span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>S</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>D<span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>D </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>0<span>
</span>500<span> </span>Q<span> </span>0<span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>
</span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">600<span> </span>Q<span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>650<span> </span>Q</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span><span> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">B</span></b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">.<span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">D</span></b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">. </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="height: 170px; left: 0px; margin-left: 292px; margin-top: 0px; position: absolute; width: 146px; z-index: 251664384;"><img height="170" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image006.gif" width="146" /></span><span style="height: 170px; left: 0px; margin-left: 41px; margin-top: 0px; position: absolute; width: 146px; z-index: 251661312;"><img height="170" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image007.gif" width="146" /></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">P<span>
</span><span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>P</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>S<span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>S</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>D<span>
</span><span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">D</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>3700<span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>E</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>3500<span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">E</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">S<span>
</span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">D<span> </span><span> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>S<span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">D</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>0<span>
</span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>500<span> </span>Q<span> </span><span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>650<span> </span>Q</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>7.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Di bawah ini yang termasuk contoh kegiatan pasar tenaga
kerja pada pasar persaingan sempurna adalah . . . </span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -54pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>A.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">CV Abadi satu-satunya
penyalur TKI ke Arab Saudi </span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -54pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>B.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">PT Pembangunan Jaya hanya menerima karyawan dari yayasan
tertentu</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -54pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>C.</span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Fa. Lestari Rahayu hanya menerima karyawan dari daerah
tertentu</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -54pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>D.</span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">PT Pertamina menerima calon karyawan melalui seleksi yang
ketat dari para pelamar</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -54pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>E.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Doni diterima bekerja pada PT Fortuna melalui pamannya
yang manajer </span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>8.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Arus pendapatan ekonomi antara Rumah Tangga Produsen dan
Rumah Tangga Konsumen terlihat dalam gambar berikut:</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pasar
output</span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1<span> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="height: 134px; left: 0px; margin-left: 73px; margin-top: 3px; position: absolute; width: 288px; z-index: 251668480;"><img height="134" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image008.gif" width="288" /></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>2</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>RTK <span> </span><span> </span>5<span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">RTP</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span><span> </span>3</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span><span> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pasar
input</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4<span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>
</span>Yang menerima pembayaran atas barang/jasa<span> </span>ditunjukkan dengan angka .<span> </span>. . .</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>
</span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A.
No. 1<span> </span>B.
No. 2<span> </span>C. No. 3<span> </span>D. No. 4<span> </span>E. No. 5</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>9.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Data yang dimiliki untuk perhitungan pendapatan nasional
suatu negara adalah sebagai berikut:</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -99pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Government
expenditure<span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> <span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">$ 110.500</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -99pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Wages<span> </span>$<span> </span>85.000</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -99pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Society
expenditure<span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">$ 240.400</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -99pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Interest<span> </span>$<span> </span>75.200</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -99pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Export<span> </span>$<span> </span>45.200</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -99pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rent<span> </span>$<span> </span>90.000</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -99pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Investment<span> </span>$
120.000</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -99pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Import<span> </span>$<span> </span>40.000</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -99pt;">
<span lang="EN-US" style="font-family: Symbol; font-size: 9pt;"><span>·<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Profit<span> </span>$<span> </span>90.000</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berdasarkan data di atas, maka besarnya pendapatan nasional dengan
pendekatan pendapatan adalah . . . .</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A. $
340.200<span> </span>B. $ 341.000<span> </span>C. $ 431.300<span> </span>D. $ 465.700<span> </span>E. 476.100</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>10.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pada bulan Desember 2007 indeks harga konsumen sebesar
141 dan indeks harga konsumen pada bulan November tahun yang sama sebesar 134.
Berdasarkan data di atas maka besarnya laju inflasi pada bulan Desember 2007
adalah . . . .</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A. 5,22 %<span> </span>B. 5,25 %<span> </span>C. 5,30 %<span> </span>D. 7,00 %<span> </span>E. 7,20%</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>11.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Hasrat mengkonsumsi keluarga X ditunjukkan dengan fungsi
konsumsi C = 1000 + 0,75 Y, jika besarnya tabungan sebesar 400 maka besarnya
konsumsi . . . .</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A. Rp
1.600,00<span> </span>b. Rp 2.400,00<span> </span>c. Rp 4.000,00<span> </span>d. Rp 5.200,00<span> </span>e.Rp 6.000,00</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>12.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Setiap orang senang
memiliki uang tunai sehingga mempengaruhi permintaan uang di masyarakat, di
bawah ini merupakan factor-faktor yang mempengaruhi permintaan dan penawaran
uang adalah:</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tinggi rendahnya
tingkat suku bunga</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kebutuhan untuk
bertransaksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tingkat harga barang</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>4.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Setiap orang cenderung untuk berjaga-jaga</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Motif untuk
berspekulasi</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>Dari pernyataan di atas yang menjadi motif
memiliki uang tunai menurut JM Keynes adalah . . . .</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A. 1,2 dan 3<span> </span>B. 1, 3 dan 4<span> </span>C. 2, 3 dan 5<span> </span>D. 2, 4 dan 5<span> </span>E. 3, 4 dan 5</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>13.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tugas bank antara
lain:</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menetapkan dan
melaksanakan kebijakan moneter</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menghimpun serta meminjamkan dana dari dan untuk
masyarakat</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Mengatur dan menjaga
sistem pembayaran</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Mengatur dan mengawasi
bank</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Memberikan kredit
kepada masyarakat</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang termasuk tugas Bank Sentral yaitu . . . .</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A. 1, 2 dan 3<span> </span>B. 1, 3 dan 4<span> </span>C. 2, 3 dan 5<span> </span>D. 2, 4 dan 5<span> </span>E. 3, 4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>14.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Di bawah ini merupakan kebijakan moneter yang dilakukan
oleh pemerintah</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 172.8pt;" valign="top" width="230">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 172.8pt;" valign="top" width="230">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">B</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 172.8pt;" valign="top" width="230">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">C</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 172.8pt;" valign="top" width="230">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -32.4pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menaikkan
suku bunga bank</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -32.4pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menurunkan
cadangan kas</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -32.4pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kebijakan
uang longgar</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 172.8pt;" valign="top" width="230">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -34.2pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menurunkan
suku bunga bank</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -34.2pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menaikkan
cash ratio</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -34.2pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Membeli
obligasi</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 172.8pt;" valign="top" width="230">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -36pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Membeli
surat-surat berharga</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -36pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menurunkan
cash ratio</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -36pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menjual
surat-surat berharga</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>Kebijakan untuk mengatasi inflasi
ditunjukkan . . . .</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -54pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>A.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A1, B2 dan C2<span> </span>C. A3, B2 dan C3<span> </span>E. A2, B1 dan
C3</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -54pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>B.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A1, B1 dan C2<span> </span>D. A1, B2 dan C3</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>15.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berikut ini ciri-ciri pertumbuhan dan pembangunan ekonomi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Meningkatnya produksi
barang dan jasa</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Meningkatnya pendapatan perkapita disertai dengan
pemerataannya</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Adanya perubahan
struktur ekonomi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Bertambahnya
kesempatan kerja</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Meningkatnya GNP</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang merupakan ciri pembangunan ekonomi adalah . . . .</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A. 1, 2 dan 3<span> </span>B. 1, 3 dan 4<span> </span>C. 2, 3 dan 4<span> </span>D. 2, 4 dan 5<span> </span>E. 3, 4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>16.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Untuk mengatasi pengangguran dilakukan beberapa cara
diantaranya:</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Membuka lapangan kerja
baru</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Mengirimkan tenaga kerja untuk ditraining dan ditempatkan
di daerah lain</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Memberikan latihan ketrampilan seperti menjahit,
menyablon, dll</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Memberikan informasi
bila ada lowongan</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>5.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Memindahkan industri padat karya ke wilayah pengangguran
parah</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Cara mengatasi pengangguran musiman adalah . . . .</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A. 1, dan 2<span> </span>B. 1,
dan 3<span> </span>C. 2,
dan 3<span> </span>D. 2, dan
5<span> </span>E. 3, dan 5</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>17.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Anggaran Pendapatan dan Belanja Negara (APBN) yang
mengalami defisit adalah . . . .</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -54pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>A.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Penerimaan seimbang dengan pengeluaran<span> </span>D. Pengeluaran lebih besar
dari pada pendapatan</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -54pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>B.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Penerimaan tidak sama dengan pengeluaran<span> </span>E. Pengeluaran lebih kecil dari
pada penerimaan</span></div>
<div class="MsoNormal" style="margin-left: 72pt; text-align: justify; text-indent: -54pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>C.</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pengeluaran
sama dengan penerimaan</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>18.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Beberapa pengeluaran pemerintah pusat dan pemerintah
daerah:</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Bantuan pembangunan
puskesmas</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Bantuan pembangunan
pasar</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Subsidi daerah otonom</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Belanja pegawai</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>5.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Cicilan utang</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang termasuk pengeluaran pemerintah pusat yaitu . . . .</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A. 1, 2 dan 3<span> </span>B. 1, 3 dan 4<span> </span>C. 2, 3 dan 5<span> </span>D. 2, 4 dan 5<span> </span>E. 3, 4 dan 5</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>19.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pada tahun 2002 PT Parkit mempunyai penghasilan kena
pajak (PKP) sebesar Rp 95.000.000,00. Berdasarkan UU PPh Pasal 17, besarnya
tarif pajak untuk badan usaha sebagai berikut:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Lapisan
Penghasilan Kena Pajak</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tarif
Pajak</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 207pt;" valign="top" width="276">
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sampai dengan Rp 50.000.000,00</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp 50.000.000,00 – Rp 100.000.000,00</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Di atas
Rp 100.000.000,00</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 90pt;" valign="top" width="120">
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">10 %</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">15 %</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">30 %</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>Besarnya pajak terutang PT Parkit adalah
. . . .</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A. Rp 9.500.000,00<span> </span>C. Rp
14.250.000,00<span> </span>E.
Rp 28.500.000,00</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>B. Rp 11.750.000,00. <span> </span>D. Rp
21.000.000,00</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>20.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dalam tahun 2007
Pemerintah Indonesia telah mengekspor barang senilai Rp 876.700.000,00 dan
telah mengimpor barang senilai US $ 70.000. Kurs yang berlaku pada saat itu,
kurs jual US $ 1 = Rp 9.500,00 dan kurs beli US $ 1 = Rp 9.300,00. Berdasarkan
data di atas, devisa Negara Indonesia tahun 2007 menjadi . . . .</span></div>
<div class="MsoNormal" style="margin-left: 144pt; text-align: justify; text-indent: -126pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>A.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berkurang US $ 22.284<span> </span>C. Berkurang US $ 24.269<span> </span>E. Berkurang US
$ 29.999</span></div>
<div class="MsoNormal" style="margin-left: 144pt; text-align: justify; text-indent: -126pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>B.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Bertambah US $ 22.284<span> </span>D. Bertambah US $ 24.269</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>21.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pada
akhir tahun 2007 Pemerintah Indonesia melarang kegiatan pembelian barang berupa
pakaian bekas yang berasal dari Negara Singapura dan Malaysia. </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dalam hal
ini Pemerintah Indonesia menerapkan kebijakan . . . .</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A. Larang ekspor<span> </span>C.
Diskriminasi harga<span> </span>E.
Kuota<span> </span></span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">B. Larangan impor<span> </span>D.
Dumping</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>22.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berikut ini instrument pasar uang dan pasar modal:</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sertifikat Deposito<span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">4. Obligasi Konversi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">OPSI<span> </span>5.
Sertifikat Bank Indonesia</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Call Money<span> </span>6.
Right Issue</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang termasuk instrument pasar modal adalah . . . .</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A. 1, 2 dan 3<span> </span>B. 1, 2
dan 4<span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">C. 1, 2 dan 5<span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">D. 1, 3 dan 4<span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">E.
2, 4 dan 6</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>23.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berikut ini sebagian kegiatan pada bidang manajemen:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 214pt;" valign="top" width="285">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 221.6pt;" valign="top" width="295">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">B</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 214pt;" valign="top" width="285">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Memaksimalkan
keuntungan</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pemanfaatan
sumber tenaga kerja</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pemeliharaan
peluang pasar</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 221.6pt;" valign="top" width="295">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perencanaan
standar produksi</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Mutasi,
promosi dan pemberhentian personil</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Mengadakan
seleksi pegawai baru</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>Dari tabel di atas yang merupakan
kegiatan pada manajemen personalia adalah . . . .</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A. A1, A2 dan B</span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">B. A1, B1 dan B3 </span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>C. A1, B2 dan B3<span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">D. A2, A3 dan B3</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">E. A2, B2 dan B3</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>24.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berikut ini adalah peran badan usaha:</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Mencari keuntungan
yang sebanyak-banyaknya</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Meningkatkan
pendapatan asli daerah</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Membantu pemerintah dalam meningkatkan devisa non migas</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>4.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Meningkatkan
penerimaan APBN</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang merupakan peran BUMS adalah . . . .</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A. 1 dan 2<span> </span>B. 1
dan 3<span> </span>C. 1
dan 4<span> </span>D. 2 dan 3<span> </span>E. 3 dan 4<span> </span></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>25.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tugas dari pengurus koperasi adalah . . . .</span></div>
<div class="MsoNormal" style="margin-left: 144pt; text-align: justify; text-indent: -126pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>A.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Memelihara daftar buku anggota dan pengurus</span></div>
<div class="MsoNormal" style="margin-left: 144pt; text-align: justify; text-indent: -126pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>B.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Membuat laporan
tertulis tentang pengawasan</span></div>
<div class="MsoNormal" style="margin-left: 144pt; text-align: justify; text-indent: -126pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>C.</span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Mengesahkan
pertanggungjawaban pelaksanaan fungsi pengawas</span></div>
<div class="MsoNormal" style="margin-left: 144pt; text-align: justify; text-indent: -126pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>D.</span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Meneliti catatan yang ada pada koperasi</span></div>
<div class="MsoNormal" style="margin-left: 144pt; text-align: justify; text-indent: -126pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>E.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Mengesahkan Anggaran Dasar dan Anggaran Rumah Tangga
koperasi</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>26.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Faktor internal dan eksternal pengembangan koperasi
sekolah:</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sarana<span> </span>3. Dana<span> </span>5. Peranan
pemerintah</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tenaga<span> </span>4. Unsur lingkungan<span> </span>6. Kondisi ekonomi</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>Faktor internal berdasarkan data di atas
adalah . . . .</span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>A. 1, 2 dan 3<span> </span>B. 1, 3 dan 4<span> </span>C.
2, 3 dan 5<span> </span>D. 3, 4
dan 5<span> </span>E. 4, 5 dan
6</span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>27.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan tabel
berikut: </span></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span></span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 23.4pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 162pt;" valign="top" width="216">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 171pt;" valign="top" width="228">
<div align="center" class="MsoNormal" style="text-align: center;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">B</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 162pt;" valign="top" width="216">
<div class="MsoNormal" style="margin-left: 144pt; text-align: justify; text-indent: -144pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Notaris</span></div>
<div class="MsoNormal" style="margin-left: 144pt; text-align: justify; text-indent: -144pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pedagang
Asongan</span></div>
<div class="MsoNormal" style="margin-left: 144pt; text-align: justify; text-indent: -144pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Usaha
pasar swalayan </span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 171pt;" valign="top" width="228">
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>1.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Warung
nasi makan</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>2.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pedagang
buah-buahan</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-align: justify; text-indent: -18pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>3.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Usaha
asuransi</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>Dari tabel di atas yang merupakan usaha
wirausaha pada setor informal adalah . . . .</span></div>
<div class="MsoNormal" style="margin-left: 144pt; text-align: justify; text-indent: -126pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>A.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A1, A2 dan B3<span> </span>C.
A2, B1 dan B2<span> </span>E. A2, A3
dan B3</span></div>
<div class="MsoNormal" style="margin-left: 144pt; text-align: justify; text-indent: -126pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>B.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A1, A3 dan B3<span> </span>D.
A2, B2 dab B3</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>28.<span style="font: 7pt "Times New Roman";">
</span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Salah
satu bukti dari AS Salon sebagai berikut:</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span>
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="8" width="0"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img height="215" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image009.gif" width="626" /></td>
</tr>
</tbody></table>
</span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<br /></div>
<br clear="ALL" />
<div class="MsoNormal">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span> </span>Dari bukti transaksi di atas dicatat
oleh AS Salon pengaruhnya terhadap persamaan akuntansi adalah....</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>A.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">perlengkapan salon bertambah dan kas bertambah </span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>B.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">peralatan salon bertambah dan kas berkurang</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>C.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">peralatan salon bertambah dan utang bertambah</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>D.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">perlengkapan salon bertambah dan piutang bertambah</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"><span>E.<span style="font: 7pt "Times New Roman";"> </span></span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">pembelian bertambah dan kas berkurang</span></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<br /></div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com0tag:blogger.com,1999:blog-9017166534190813425.post-68642838002265766782012-02-12T17:55:00.000-08:002012-02-12T17:57:09.723-08:00Ujian Semester VI<m:smallfrac m:val="off">
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<div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">LEMBAGA
PENDIDIKAN MA’ARIF </span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">ULANGAN
SEMESTER </span></b><b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">GENAP</span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">MADRASAH
ALIYAH SUNAN KALIJAGA</span></b><b><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> BAWANG</span></b></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 5.4pt;">
<tbody>
<tr style="height: 31.3pt;">
<td style="border: 1pt solid windowtext; height: 31.3pt; padding: 0cm 5.4pt; width: 269.3pt;" valign="top" width="359"><div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Mata Pelajaran : Ekonomi</span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kelas : XII</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; height: 31.3pt; padding: 0cm 5.4pt; width: 269.35pt;" valign="top" width="359"><div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Waktu
:</span></div>
<div class="MsoNormal">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tanggal
:</span></div>
<div class="MsoNormal">
<br /></div>
</td>
</tr>
</tbody></table>
<div class="MsoListParagraph" style="line-height: normal; margin: 0cm 0cm 0.0001pt 21.3pt; text-indent: -14.2pt;">
<span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">A.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="EN-US" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pilihlah salah satu jawaban yang paling tepat !</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Persediaan sumber daya alam di negara
kita semakin langka, banyak hutan yang rusak karena pembalakan liar. Tindakan
yang paling tepat untuk mengatasi masalah tersebut adalah....</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">menggunakan sumber daya alam yang ada
secara maksimal untuk memenuhi kebutuhan manusia dalam rangka mencapai
kemakmuran.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">memanfaatkan sumber daya alam secara
selektif dengan mempertimbangkan kelestariannya, agar anak cucu kita dapat
menikmatinya.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">berupaya tidak menggunakan sumber daya
alam dalam memenuhi kebutuhan manusia, karena sumber daya alam harus
dilestarikan.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">sumber daya alam dapat dimanfaatkan secara besar-besaran
mengingat kebutuhan manusia selalu berkembang terus.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">sumber daya alam dapat kita manfaatkan
secara besara-besaran karena memang diciptakan oleh Tuhan untuk kehidupan
manusia. </span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Di bawah ini beberapa masalah yang
dihadapi oleh manusia:<a name='more'></a></span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Ibu Sumarsih sedang berpikir barang apa
yang akan diproduksi dalam rangka membuka usaha baru.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Bapak Sumarso sedang memilih-milih
barang apa yang akan ia beli sewaktu berbelanja di Super Mall</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Bapak Tinoto sedang menghitung-hitung
berapa jumlah pesanan kue pada hari ini, sehingga ia dapat menentukan jumlah
kue yang akan dibuat.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">PT Astra Motor sedang merencanakan
bagaimana dapat memproduksi sepeda motor dengan harga di bawah Rp5.000.000,00
agar terjangka untuk masyarakat lapisan terbawah.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">CV Kenari sedang melaksanakan rapat
pimpinan untuk memprediksi jumlah keuntungan yang akan diraih tahun ini.</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Masalah di atas yang
merupakan permasalahan pokok ekonomi modern adalah....</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 2 dan 3 d. 2, 3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 3 dan 4 e. 3, 4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 3 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan matrik di bawah ini: </span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 33.75pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 6cm;" valign="top" width="227"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">A</span></b></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.95pt;" valign="top" width="208"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">B</span></b></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 163.85pt;" valign="top" width="218"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">C</span></b></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 6cm;" valign="top" width="227"><div class="MsoNormal" style="margin-left: 15.9pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Siapun boleh mendirikan perusahaan.</span></div>
<div class="MsoNormal" style="margin-left: 15.9pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Di negara tersebut yang ada hanya
perusahaan milik pemerintah.</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 155.95pt;" valign="top" width="208"><div class="MsoNormal" style="margin-left: 8.8pt; text-align: justify; text-indent: -12.1pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Setiap orang boleh memiliki apa saja
yang ia kehendaki.</span></div>
<div class="MsoNormal" style="margin-left: 8.8pt; text-align: justify; text-indent: -12.1pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Air, langit dan bumi beserta isinya
adalah milik negara </span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 163.85pt;" valign="top" width="218"><div class="MsoNormal" style="margin-left: 15.85pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Setiap orang bekerja dan ditempatkan
oleh pemerintah untuk kepentingan negara.</span></div>
<div class="MsoNormal" style="margin-left: 15.85pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Setiap orang berhak untuk
mengembangkan diri seluas-luasnya.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 3.3pt; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> Berdasarkan tabel di atas yang
merupakan ciri dari sistem ekonomi pasar adalah....</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">A1, B1 dan C2 d. A2, B1 dan C1</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">A1, B2 dan C1 e. A2, B2 dan C2</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">A1, B2 dan C2</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Beberapa perilaku yang dilakukan oleh
manusia:</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Agung sangat berharap membeli kamus
Bahasa Inggris lengkap. Dengan uang sebesar Rp125.000,00 yang dimiliki ia
mencoba ke Gunung Agung, ternyata harga kamus tersebut Rp150.000,00.</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pak Handoko memproduksi bata merah dengan mengeluarkan biaya produksi sebesar
Rp280,00 per unit. Ternyata harga bata merah pada musim hujan hanya Rp250,00
per unit karena jarang orang membangun.</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Antono punya uang Rp60.000,00, ia ingin
membeli sepatu sekolah. Ternyata harga sepatu sekolah yang termurah dengan
harga Rp60.000,00.</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Bu Solekhah dapat membuat kue tart
dengan biaya sangat rendah, tetapi ia dapat menjual kue tart dengan harga yang
tinggi karena rasanya sangat lezat.</span></div>
<div class="MsoNormal" style="margin-left: 42.55pt; text-align: justify; text-indent: -14.2pt;">
<span style="font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pak Dodi mau ganti mobil merk BMW
keluaran terbaru, meskipun harganya Rp400.000.000,00 tidak masalah karena ia
mempunyai uang untuk membeli mobil tersebut sebesar Rp450.000.000,00 </span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perilaku di atas yang
bisa mendapatkan premi konsumen adalah....</span></div>
<div class="MsoNormal" style="margin-left: 46.35pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 c.
3
d. 4</span></div>
<div class="MsoNormal" style="margin-left: 46.35pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2 e.
5</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan bagan interaksi rumah tangga
konsumsi (RTK) dan rumah tangga produksi (RTP) berikut ini!</span><span style="height: 2px; left: 0px; margin-left: 59px; margin-top: 22px; position: absolute; width: 374px; z-index: 251686912;"><img height="2" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image001.gif" width="374" /></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="8" width="59"><br /></td>
<td width="2"><br /></td>
<td width="365"><br /></td>
<td width="12"><br /></td>
</tr>
<tr>
<td height="70"><br /></td>
<td align="left" valign="top"><img height="70" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image002.gif" width="2" /></td>
<td><br /></td>
<td align="left" rowspan="2" valign="top"><img height="72" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image003.gif" width="12" /></td>
</tr>
<tr>
<td height="2"><br /></td>
</tr>
</tbody></table>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span></div>
<br />
<div class="MsoListParagraphCxSpFirst" style="margin-left: 46.35pt; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"> </span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">1</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"></span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 46.35pt;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="5" width="78"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img height="39" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image004.gif" width="331" /></td>
</tr>
</tbody></table>
<span style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 46.35pt;">
<br /></div>
<br />
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 46.35pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"> 2</span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 46.35pt; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="height: 12px; left: 0px; margin-left: 111px; margin-top: 18px; position: absolute; width: 268px; z-index: 251685888;"><img height="12" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image005.gif" width="268" /></span><span style="position: relative; z-index: 251684864;"><span style="height: 41px; left: 376px; position: absolute; top: -1px; width: 84px;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td bgcolor="white" height="41" style="background: none repeat scroll 0% 0% white; border: 0.75pt solid black; vertical-align: top;" width="84"><span style="left: 0pt; position: absolute; z-index: 251684864;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div class="shape" style="padding: 4.35pt 7.95pt;">
<div align="center" class="MsoNormal" style="text-align: center;">
RTP</div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
</span></span><span style="position: relative; z-index: 251683840;"><span style="height: 41px; left: 28px; position: absolute; top: -1px; width: 88px;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td bgcolor="white" height="41" style="background: none repeat scroll 0% 0% white; border: 0.75pt solid black; vertical-align: top;" width="88"><span style="left: 0pt; position: absolute; z-index: 251683840;">
<table cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td><div class="shape" style="padding: 4.35pt 7.95pt;">
<div align="center" class="MsoNormal" style="text-align: center;">
RTK</div>
</div>
</td>
</tr>
</tbody></table>
</span> </td>
</tr>
</tbody></table>
</span></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpMiddle" style="margin-left: 46.35pt; text-indent: -18pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">d.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="height: 72px; left: 0px; margin-left: 54px; margin-top: 12px; position: absolute; width: 12px; z-index: 251697152;"><img height="72" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image006.gif" width="12" /></span><span style="height: 50px; left: 0px; margin-left: 402px; margin-top: 12px; position: absolute; width: 12px; z-index: 251695104;"><img height="50" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image007.gif" width="12" /></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;"> </span></div>
<div class="MsoListParagraphCxSpLast" style="margin-left: 154.35pt; text-indent: 25.65pt;">
<span style="height: 68px; left: 0px; margin-left: 431px; margin-top: 2px; position: absolute; width: 2px; z-index: 251696128;"><img height="68" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image008.gif" width="2" /></span><span style="height: 44px; left: 0px; margin-left: 83px; margin-top: 2px; position: absolute; width: 2px; z-index: 251694080;"><img height="44" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image009.gif" width="2" /></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt; line-height: 115%;">3</span></div>
<div class="MsoNormal" style="margin-left: 1cm;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> 4</span></div>
<div class="MsoNormal" style="margin-left: 1cm;">
<table align="left" cellpadding="0" cellspacing="0">
<tbody>
<tr>
<td height="1" width="83"><br /></td>
</tr>
<tr>
<td><br /></td>
<td><img height="2" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image010.gif" width="326" /></td>
</tr>
</tbody></table>
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span></div>
<br />
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<span style="height: 2px; left: 0px; margin-left: 59px; margin-top: 10px; position: absolute; width: 374px; z-index: 251699200;"><img height="2" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image011.gif" width="374" /></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">
5</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> </span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berdasarkan bagan diatas, arus balas jasa ditunjukkan dengan nomor... .</span></div>
<div class="MsoNormal" style="margin-left: 28.4pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. </span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">1</span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> b. 2
c. 3 d. 4 e. 5</span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;"></span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">6.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kondisi permintaan dan penawaran
beberapa barang di pasar induk kota X adalah sebagai berikut :</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Karena panen raya maka penawaran beras
meningkat tajam, padahal permintaan beras cukup stabil.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menjelang lebaran permintaan terigu
meningkat dua kali lipat, tetapi pengadaan terigu sangat terbatas sekali.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Karena hujan terus menerus banyak
tanaman kedelai pada puso sehingga penawarannya merosot tajam, padahal
permintaan akan kedelai mengalami kenaikan 5 %.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Setelah lebaran haji permintaan
terhadap hewan kambing dan sapi menurun tajam, sedangkan pedagang mendatangkan
hewan kambing dan sapi dari daerah secara besar-besaran. </span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berdasarkan kondisi di
atas maka kesimpulan yang tepat adalah….</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">terjadi kenaikan harga beras yang luar
biasa tetapi harga hewan kambing dan sapi menurun kembali.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">harga beras dan terigu naik dua kali
lipat menjelang lebaran karena banyak orang-orang yang membutuhkannya.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Terjadi kenaikan harga kedelai tetapi
harga terigu merosot tajam sebab kedelai lebih penting.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Harga kedelai dan hewan kambing serta
sapi sama-sama menurun karena permintaannya sudah berkurang.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Harga beras turun karena panen raya dan
harga hewan kambing dan sapi juga turun karena permintaannya sudah berkurang.</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">7.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Data demand of apple fruit in the
hypermarket is at the following : </span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 33.75pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 4cm;" valign="top" width="151"><div align="center" class="MsoNormal" style="margin-right: 16.4pt; text-align: center;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Price ( P )</span></b></div>
<div align="center" class="MsoNormal" style="margin-right: 16.4pt; text-align: center;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">per ton</span></b></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Demand Quantity</span></b></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">( Q )</span></b></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 4cm;" valign="top" width="151"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp5.000.000,00</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp6.000.000,00</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 5cm;" valign="top" width="189"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">50 ton</span></div>
<div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">40 ton</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 3.3pt; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> Pursuant of the table above, hence
the demand of elasticity coefficient is....</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">0,04 d.
1,00</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">0,10 e.
1,10</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">0,40</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">8.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Orange supply and demand in X market
shown in function Pd = 80 – 2Q and Ps = 20 + 4Q. Pursuant to the both of
function, hence orange market is....</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">10 d.
60</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">30 e.
100</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">40</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">9.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Di bawah ini adalah ciri-ciri pasar
output:</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-indent: -21.25pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">penjual bebas keluar masuk pasar.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-indent: -21.25pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">jumlah penjual dan pembeli banyak</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-indent: -21.25pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">hanya ada satu pembeli</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-indent: -21.25pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">terdapat beberapa produsen</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-indent: -21.25pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">pasar sulit untuk dimasuki produsen
baru.</span></div>
<div class="MsoNormal" style="margin-left: 1cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Ciri di atas yang merupakan ciri dari pasar
persaingan tidak sempurna adalah....</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1,
2 dan 3 d.
2, 4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1,
3 dan 5 e.
3, 4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2,
3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">10.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dalam pasar persaingan sempurna proses
terbentuknya pasar tenaga kerja adalah....</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. tenaga kerja bebas melakukan penawaran dan
tidak terikat oleh organisasi pekerja.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. penawaran tenaga kerja tidak secara
individu, tetapi tergabung dalam organisasi pekerja.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. permintaan tenaga kerja dilakukan secara
kolektif oleh perusahaan yang tergabung dalam serikat pengusaha.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">d. Tenaga kerja dan pengusaha sama-sama
tergabung dalam organisasinya masing-masing.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">e. Perekrutan tenaga kerja dilakukan dengan
mediator pemerintah sehingga tidak ada yang dirugikan dan diuntungkan.</span></div>
<div class="MsoNormal" style="margin-left: 3.3pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">11.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Data yang dimiliki untuk perhitungan pendapatan nasional
suatu negara adalah sebagai berikut:</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -81.55pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Government expenditure $ 110.500</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -81.55pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Wages $ 85.000</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -81.55pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Society expenditure $ 240.400</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -81.55pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Interest $ 75.200</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -81.55pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Export $ 45.200</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -81.55pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rent $ 90.000</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -81.55pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Investment $ 120.000</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -81.55pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Import $ 40.000</span></div>
<div class="MsoNormal" style="margin-left: 117pt; text-align: justify; text-indent: -81.55pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Profit $ 90.000</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="SV" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berdasarkan data di atas, maka besarnya pendapatan nasional dengan
pendekatan pendapatan adalah . . . .</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. $ 340.200 b . $ 341.000 c. $ 431.300 d. $ 465.700 e. 476.100</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span lang="IT" style="font-family: "Arial","sans-serif"; font-size: 9pt;">12.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Negara X pada tahun 2008 mempunyai data (dalam miliar)
sebagai berikut:</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -9.55pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Produksi Nasional Bruto Rp.
705.000</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -9.55pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Produksi Perusahaan Asing Rp. 75.000</span></div>
<div class="MsoNormal" style="margin-left: 45pt; text-indent: -9.55pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span lang="IT" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Produksi
Warga Negaranya di luar negeri Rp. </span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">30.000</span></div>
<div class="MsoNormal" style="margin-left: 18pt; text-align: justify;">
<span lang="IT" style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dari
data diatas besarnya Produksi Domestik Bruto (GDP) Negara X pada tahun 2008
adalah……</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp. 660.000 c. Rp. 750.000 d. Rp. 780.000</span></div>
<div class="MsoNormal" style="margin-left: 36pt; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp. 735.000 e. Rp. 810.000</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">13.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dampak inflasi dalam masyarakat di
bawah ini yang benar adalah….</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Inflasi sangat menguntungkan bagi
masyarakat yang berpenghasilan tetap seperti PNS.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Inflasi sangat menguntungkan bagi
masyarakat yang meminjam uang di Bank dengan tingkat bunga yang relatif rendah.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Inflasi sangat merugikan bagi
masyarakat yang meminjam uang di Bank meskipun tingkat bunganya relatif rendah.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Inflasi sangat menguntungkan bagi pihak
yang memberikan pinjaman (debitor) meskipun dengan tingkat bunga yang cukup
rendah.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -49.65pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Inflasi pengaruhnya sangat kecil bagi
masyarakat yang tidak punya penghasilan karena harga barang relatif murah.</span></div>
<div class="MsoNormal" style="margin-left: 3.3pt; text-align: justify;">
<br /></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">14.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Keluarga Setyono pada saat
pendapatannya Rp2.000.000,00 sebulan besarnya konsumsi sebulan sebesar
Rp1.500.000,00. Setelah gajinya naik dua kali lipat konsumsinya menjadi
Rp2.500.000,00 sebulan. Berdasarkan data tersebut maka fungsi konsumsi keluarga
Setyono adalah....</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. C = 500.000 + 0,5 Y</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. C = 1.000.000 + 0,5 Y</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. C = 1.500.000 + 0,5 Y</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">d. C = 2.000.000 + 0,5 Y</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">e. C = 2.500.000 + 0,5 Y</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">15.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Data yang dikeluarkan oleh Lembaga
Bisnis Indonesia akhir bulan Januari 2007 sebagai berikut :</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kecepatan peredaran uang kartal (M) = 10 kali</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kecepatan peredaran uang giral (M1) = 15 kali</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Jumlah uang giral yang beredar =
Rp.98.000.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Jumlah barang dan jasa yang
diperdagangkan = 20.000.000 satuan.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: Symbol; font-size: 9pt;">·<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Harga barang dan jasa per unit / satuan = Rp100.000,00 </span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berdasarkan data dari
Lembaga Bisnis Indonesia di atas maka besarnya uang kartal (M) yang beredar
dalam masyarakat adalah….</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp.53.000.000.000,00 d.
Rp.200.000.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp.94.000.000.000,00 e.
Rp.347.000.000.000,00</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Rp.147.000.000.000,00 </span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">16.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Tujuan dari Bank Indonesia sesuai
dengan UU No 23 tahun 1999 tentang Bank Indonesia sebagaimana telah diubah
dengan UU No 3 tahun 2004 adalah....</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. menetapkan dan melaksanakan kebijakan
moneter.</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. mengatur dan menjaga kelancaran sistem
pembayaran</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. mengatur dan mengawasi bank</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">d. mencapai dan memelihara kestabilan nilai
rupiah</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">e. mencapai dan memelihara kestabilan nilai
valuta asing </span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">17.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan matrik di bawah ini:</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoTableGrid" style="border-collapse: collapse; border: medium none; margin-left: 33.75pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 140.8pt;" valign="top" width="188"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;"> <b>A</b></span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 164pt;" valign="top" width="219"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">B</span></b></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 177.15pt;" valign="top" width="236"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">C</span></b></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 140.8pt;" valign="top" width="188"><div class="MsoNormal" style="margin-left: 15.85pt; text-indent: -14.2pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menjual surat berharga.</span></div>
<div class="MsoNormal" style="margin-left: 15.85pt; text-indent: -14.2pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menaikkan pajak</span></div>
<div class="MsoNormal" style="margin-left: 15.85pt; text-indent: -14.2pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menurunkan cash ratio</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 164pt;" valign="top" width="219"><div class="MsoNormal" style="margin-left: 16.85pt; text-indent: -16.85pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menaikkan suku bunga bank</span></div>
<div class="MsoNormal" style="margin-left: 16.85pt; text-indent: -16.85pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Membeli surat berharga</span></div>
<div class="MsoNormal" style="margin-left: 16.85pt; text-indent: -16.85pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menurunkan pajak</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 177.15pt;" valign="top" width="236"><div class="MsoNormal" style="margin-left: 15.85pt; text-indent: -15.85pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menaikan cash ratio</span></div>
<div class="MsoNormal" style="margin-left: 15.85pt; text-indent: -15.85pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Mengurangi belanja negara</span></div>
<div class="MsoNormal" style="margin-left: 15.85pt; text-indent: -15.85pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Menurunkan suku bunga bank</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 1cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berdasarkan matrik di atas yang merupakan
kebijakan moneter oleh Bank Indonesia untuk menambah jumlah uang yang beredar
di masyarakat adalah....</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. A1, B1 dan C1 d. A2, B3 dan C2</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">A1, B1 dan C2 e. A3, B2 dan C3</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">A2, B2 dan C3</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">18.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dalam rangka mencapai sasaran inflasi
yang telah ditetapkan, Bank Indonesia memiliki
kewenangan untuk menetapkan sendiri sasaran kebjakan moneter yang akan
diambil. Kemandirian tersebut disebut independensi....</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. kelembagaan d personal</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. sasaran akhir e.
keuangan</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. instrumen</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">19.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Perhatikan Tabel berikut :</span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 33.75pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 151.65pt;" valign="top" width="202"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Jenis Pengangguran</span></b></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 329.4pt;" valign="top" width="439"><div align="center" class="MsoNormal" style="text-align: center;">
<b><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Cara Mengatasi
Pengangguran</span></b></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 151.65pt;" valign="top" width="202"><div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">A.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pengangguran Siklis</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">B.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pengangguran Musiman</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">C.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pengangguran Friksional.</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">D.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pengangguran Teknologi</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 329.4pt;" valign="top" width="439"><div class="MsoBodyText" style="margin-left: 21.6pt; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">dengan
memberikan ketrampilan bidang lain kepada para penganggur.</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Memberikan informasi tentang pasar
tenaga kerja sesuai dengan job discription yang ada.</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Membantu sektor usaha yang hampir
bangkrut serta membuka sektor usaha baru.</span></div>
<div class="MsoNormal" style="margin-left: 21.6pt; text-align: justify; text-indent: -18pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Membuka proyek-proyek padat karya.</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Cara mengatasi
pengangguran yang tepat ditunjukkan dalam bagan berikut :</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="height: 12px; left: 0px; margin-left: 317px; margin-top: 3px; position: absolute; width: 51px; z-index: 251680768;"><img height="12" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image012.gif" width="51" /></span><span style="height: 12px; left: 0px; margin-left: 83px; margin-top: 0px; position: absolute; width: 51px; z-index: 251677696;"><img height="12" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image012.gif" width="51" /></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. A 1 d. C 4</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="height: 12px; left: 0px; margin-left: 317px; margin-top: 3px; position: absolute; width: 51px; z-index: 251681792;"><img height="12" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image013.gif" width="51" /></span><span style="height: 12px; left: 0px; margin-left: 83px; margin-top: 5px; position: absolute; width: 51px; z-index: 251678720;"><img height="12" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image014.gif" width="51" /></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. A 3 e. D 2</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="height: 12px; left: 0px; margin-left: 83px; margin-top: 5px; position: absolute; width: 51px; z-index: 251679744;"><img height="12" src="file:///C:/Users/ACER47%7E1/AppData/Local/Temp/msohtmlclip1/01/clip_image015.gif" width="51" /></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. B 1</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">20.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kondisi ekonomi yang terjadi di negara
X di antaranya adalah sebagai berikut :</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kondisi masyarakatnya sedang
berangsur-angsur terjadi perubahan dari masyarakat agraris menjadi masyarakat
industri.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pada tahun ini terjadi perubahan
kenaikan pendapatan perkapita yang cukup signifikan yaitu sekitar 6% dari tahun
sebelumnya.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Peningkatan kemakmuran mulai dirasakan
oleh masyarakat karena gap / jurang antara si kaya dengan si miskin semakin
kecil.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kenaikan pendapatan naional negara X
menduduki urutan ke 2 di dunia menurut hasil survey dari suatu lembaga survey
internasional </span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kondisi di atas yang
merupakan ciri dari pertumbuhan ekonomi adalah....</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 dan 2 d. 2 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1 dan 3 e. 3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2 dan 3</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">21.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pengangguran merupakan masalah yang
mendesak harus diatasi, karena jika dibiarkan berlarut-larut akan berdampak:</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Jumlah pengangguran yang besar dan
berkepanjangan akan menambah jumlah masyarakat miskin di suatu negara.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Jumlah pengangguran dan pendapatan
perkapita mempunyai korelasi yang negatif , artinya jika jumlah pengangguran
bertambah akan menurunkan tingkat pendapatan perkapita.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kemiskinan yang terjadi di masyarakat
akan berakibat anak putus sekolah
semakin besar sehingga menurunkan kualitas SDM.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kondisi masyarakat yang miskin
berakibat stabilitas keamanan menjadi rawan sehingga mengganggu upaya perbaikan
ekonomi. </span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dampak secara tidak
langsung dari pengangguran terhadap pembangunan nasional terlihat pada
nomor....</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -27pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. 1 dan 2 d. 2 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -27pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. 1 dan 3 e. 3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -27pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. 2 dan 3</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">22.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Anggaran pendapatan dan belanja daerah
tingkat II ( Kabupaten / kota ) proses penyusunannya adalah ....</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">disusun oleh pemerintah daerah bersama
DPRD tingkat II dan disetujui oleh DPRD tingkat I.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">disusun oleh pemerintah daerah tingkat
II dan disahkan oleh DPRD tingkat II setempat.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Disusun oleh pemerintah daerah tingkat
II, lalu mendapat persetujuan Gubernur untuk disahkan oleh DPRD tingkat I</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">disusun oleh pemerintah daerah bersama
DPRD tingkat II dan disetujui oleh Gubernur setempat.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Disusun bersama-sama Gubernur lalu
diajukan ke pemerintah pusat untuk disahkan oleh DPR.</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">23.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Di bawah ini beberapa gambaran
penerimaan dari sektor pajak dan retribusi</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Sektor pajak penghasilan pada tahun
anggaran 2007 merupakan unsur penerimaan
yang tertinggi dibanding sektor lainnya.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kasus dari sektor penerimaan retribusi
parkir di semua wilayah hampir sama yaitu sebagian besar menguap yang tidak
jelas juntrungannya.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">3.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pada tahun pajak 2006 masih banyak PBB
yang masih tertunggak menurut data statistik berkisar 24%.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">4.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Karena jumlah kendaraan bermotor
perkembangannya mencapai dua kali lipat maka hal ini berpampak pada peningkatan
terhadap penerimaan pajak kendaraan bermotor.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">5.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pada saat ini ada lima perusahaan
raksasa yang sedang gencar-gencarnya memasang iklan secara besar-besaran, hal
ini mengakibatkan adanya kenaikan yang cukup signifikan terhadap penerimaan
pajak reklame.</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Gambaran di atas yang
dapat digolongkan sebagai sumber penerimaan pemerintah daerah adalah....</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 2 dan 3 d. 2, 4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">1, 3 dan 5 e. 3, 4 dan 5</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">2, 3 dan 4</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">24.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Bapak Suprapto mempunyai dan menempati
sebuah rumah mewah di jalan Adyaksa dengan luas tanah 600 m<b><sup>2 </sup>, </b>luas bangunan 250 m<b><sup>2 </sup></b>, taman mewah 50 m<b><sup>2</sup></b>
dan pagar mewah dengan panjang 20 m tinggi 1,5 m. Menurut data PBB nilai jual
obyek pajak tanah Rp800.000,00 permeter, bangunan Rp600.000,00 permeter, taman
mewah Rp400.000,00 permeter dan pagar mewah Rp200.000,00 permeter. Jika
bangunan tidak kena pajak ditetapkan sebesar Rp12.000.000,00 maka besarnya PBB
Bapak Suprapto adalah....</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. Rp642.000,00 d.
Rp6.440.000,00</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. Rp644.000,00 e.
Rp6.560.000,00</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. Rp656.000,00</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">25.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">PT
Melati Putih akan melakukan <i>go
public</i> dengan menjual saham kepada masyarakat umum. Nilai nominal saham
Rp1.000,00 perlembar namun ditawarkan dengan harga Rp2.500,00 perlembar.
Selisih harga perdana dengan nilai nominalnya disebut....</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. capital gain d. capital loss</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. agio saham e. deviden</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. disagio saham</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">26.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Dalam perdagangan efek dikenal dengan
istilah pasar perdana dan pasar sekunder. Perdagangan efek dalam pasar perdana
terjadi antara....</span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. investor
dengan pialang c. Emiten
dengan pialang d. investor
dengan broker </span></div>
<div class="MsoNormal" style="margin-left: 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. emiten
dengan investor e. broker dengan emiten</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -25.05pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">27.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Data hipotetis. </span></div>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; border: medium none; margin-left: 33.75pt;">
<tbody>
<tr>
<td style="border: 1pt solid windowtext; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Negara</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 89.15pt;" valign="top" width="119"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Kain / bulan</span></div>
</td>
<td style="border-color: windowtext windowtext windowtext -moz-use-text-color; border-style: solid solid solid none; border-width: 1pt 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">TV / bulan</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Indonesia</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 89.15pt;" valign="top" width="119"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">80 meter</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">20 unit</span></div>
</td>
</tr>
<tr>
<td style="border-color: -moz-use-text-color windowtext windowtext; border-style: none solid solid; border-width: medium 1pt 1pt; padding: 0cm 5.4pt; width: 70.9pt;" valign="top" width="95"><div class="MsoNormal" style="text-align: justify;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Korea</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 89.15pt;" valign="top" width="119"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">40 meter</span></div>
</td>
<td style="border-color: -moz-use-text-color windowtext windowtext -moz-use-text-color; border-style: none solid solid none; border-width: medium 1pt 1pt medium; padding: 0cm 5.4pt; width: 99.2pt;" valign="top" width="132"><div align="center" class="MsoNormal" style="text-align: center;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">40 unit</span></div>
</td>
</tr>
</tbody></table>
<div class="MsoBodyTextIndent3" style="margin: 0cm 0cm 0.0001pt 1cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Berdasarkan tabel di atas maka kesimpulan
tentang nilai tukar barang yang benar adalah….</span></div>
<div class="MsoBodyTextIndent3" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Korea mempunyai spesialisasi kain dan
mempunyai keuntungan mutlak 3 meter kain.</span></div>
<div class="MsoBodyTextIndent3" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Korea mempunyai spesialisasi kain dan
mempunyai keuntungan komparatif 3 meter kain.</span></div>
<div class="MsoBodyTextIndent3" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Indonesia mempunyai spesialisasi kain dan mempunyai
keuntungan komparatif 0,75 unit pesawat TV.</span></div>
<div class="MsoBodyTextIndent3" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">d.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Indonesia mempunyai spesialisasi TV dan
mempunyai keuntungan komparatif 3 meter kain.</span></div>
<div class="MsoBodyTextIndent3" style="margin: 0cm 0cm 0.0001pt 49.65pt; text-align: justify; text-indent: -21.3pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">e.<span style="font: 7pt "Times New Roman";"> </span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Korea mempunyai spesialisasi TV dan mempunyai
keuntungan mutlak 3 meter kain.</span></div>
<div class="MsoNormal" style="margin-left: 1cm; text-align: justify; text-indent: -1cm;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">28.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Untuk merangsang produk barang yang
berorientasi ekspor pemerintah telah menetapkan kebijakan pemberian subsidi BBM
terhadap perusahaan yang berorientasi ekspor. Dampak yang diinginkan oleh
pemerintah dari kebijakan ini adalah....</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">a. akibat adanya subsidi BBM maka pengusaha
memperoleh keuntungan yang lebih besar dari biasanya.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">b. adanya subsidi BBM maka biaya produksi
menjadi rendah sehingga meningkatkan jumlah produksinya.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">c. akibat subsidi BBM akan mengurangi
barang impor sehingga devisa negara bertambah dengan cepat.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">d. adanya
subsidi BBM harga barang berorientasi ekspor menjadi murah dan mampu
bersaing dengan produk negara lain.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">e. subsidi BBM akan merangsang masyarakat
untuk menjadi wirausaha sehingga dapat menyedot pengangguran.</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-align: justify; text-indent: -25.65pt;">
<br /></div>
<div class="MsoNormal" style="margin-left: 27pt; text-indent: -27pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 9pt;">29.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Yang termasuk pihak intern perusahaan
adalah....</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -54pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>a.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Manajemen d.
Pemerintah</span></div>
<div class="MsoNormal" style="margin-left: 54pt; text-indent: -54pt;">
<span style="font-size: 9pt;"><span style="font: 7pt "Times New Roman";">
</span>b.<span style="font: 7pt "Times New Roman";">
</span></span><span dir="LTR"></span><span style="font-family: "Arial","sans-serif"; font-size: 9pt;">Pemilik/investor dan calon investor e. Karyawan</span></div>Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com2tag:blogger.com,1999:blog-9017166534190813425.post-16758622784688362162012-02-07T20:15:00.001-08:002012-02-07T20:16:20.735-08:00Kebijakan Moneter<b>Kebijakan moneter</b> adalah proses mengatur persediaan uang sebuah negara untuk mencapai tujuan tertentu; seperti menahan laju inflasi, mencapai pekerjaan penuh atau menambah kesejahteraan masyarakatnya. Kebijakan moneter dapat melibatkan mengeset standar bunga<a class="new" href="http://id.wikipedia.org/w/index.php?title=Bunga_pinjaman&action=edit&redlink=1" title="Bunga pinjaman (halaman belum tersedia)"></a> pinjaman,margin requairment, kapitalisasi untuk bank atau bahkan bertindak sebagai peminjam usaha terakhir atau melalui persetujuan melalui negosiasi dengan pemerintah lain.<br />
Kebijakan moneter pada dasarnya merupakan suatu kebijakan yang
bertujuan untuk mencapai keseimbangan internal (pertumbuhan ekonomi yang
tinggi, stabilitas harga, pemerataan pembangunan) dan keseimbangan
eksternal (keseimbangan neraca pembayaran) serta tercapainya tujuan
ekonomi makro, yakni menjaga stabilisasi ekonomi yang dapat diukur
dengan kesempatan kerja, kestabilan harga serta neraca pembayaran
internasional yang seimbang. Apabila kestabilan dalam kegiatan
perekonomian terganggu, maka kebijakan moneter dapat dipakai untuk
memulihkan (tindakan stabilisasi). Pengaruh kebijakan moneter pertama
kali akan dirasakan oleh sektor perbankan, yang kemudian ditransfer pada
sektor riil.<br />
Kebijakan moneter adalah upaya untuk mencapai tingkat pertumbuhan
ekonomi yang tinggi secara berkelanjutan dengan tetap mempertahankan
kestabilan harga. Untuk mencapai tujuan tersebut Bank Sentral atau
Otoritas Moneter berusaha mengatur keseimbangan antara persediaan uang
dengan persediaan barang agar inflasi dapat terkendali, tercapai
kesempatan kerja penuh dan kelancaran dalam pasokan/distribusi
barang.Kebijakan moneter dilakukan antara lain dengan salah satu namun
tidak terbatas pada instrumen sebagai berikut yaitu suku bunga, giro
wajib minimum, intervensi dipasar valuta asing dan sebagai tempat
terakhir bagi bank-bank untuk meminjam uang apabila mengalami kesulitan
likuiditas.Ekonomi Akuntansihttp://www.blogger.com/profile/16374556088353687338noreply@blogger.com0