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AKUNTANSI PADA INVESTASI SURATHUTANG ACCOUNTING FOR DEBT
Syarief Fauzie SE, Ak, M.Acc (Strategic & Finance)
North Sumatera University
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Bagan akunan!" unuk
"n#$!a!"INVESTMENT
In#$!%$n "n D$&!$'u""$!
H*+,"ng *- +$!!.an /02
H*+,"ng &$$3$n/0 an, 402
H*+,"ng *- %*$.an 402
In#$!%$n "n E5u"6S$'u""$!
H$+, * %au"6!$'u""$!2
A#a"+a&+$ -* !a+$!$'u""$!2 Ta,"ng!$'u""$!2
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Tu7uan 8$u!a.an &$"n#$!a!"8a,a !a.a% aau !ua .uang8$u!a.aan +a"n M$n,a8a 8$ng$%&a+"an %*,a+ 6ang +$&".
"ngg"2
C*n*. : P$u!a.aan !$8$" C*'a C*+a 9 P$8!"C*+a %$n,a8akan 8$n,a8aan &unga ,an,"#",$n ,a" 8$u!a.aan 6ang %ana !ua.uang aau !a.a%n6a ,"%"+"k" *+$. C*'a C*+a 9P$8!" C*+a2
M$nga%ankan *8$a!"*na+ ,an k$uangan8$u!a.an 6ang ,a8a ,"8$ngau." *+$.k$&"7akan 8$u!a.aan +a"n2
C*n*. :P$8!" C*+a In'2 %$%"+"k" !a.a% ," T.$P$8!" B*+"ng G*u8 C*%8an6 aga ,a8a%$ng*n*+ 8$%&$+"an &**+ &**+ 8$8!"2
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Kaa$"!"k "n#$!a!" 8a,a!ua !ua &$.aga :
Types of Security ManagementIntent
Valuation Approach
DEBT N* 8+an! * !$++ A%*";$! '*!P+an * !$++ Fa" Va+u$
E
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INVESTMENT IN DEBT
SECURITIESCategory Valuation UnrealizedHolding ainsor !osses
"ther IncomeE#ects
H$+,*%au"6
A%*";$, '*! N* $'*gn";$ In$$! 3.$n$an$,2
Ta,"ngS$'u""$!
Fa" #a+u$ R$'*gn";$, "nn$ "n'*%$
In$$! 3.$n$an$,> ga"n!an, +*!!$! -*%!a+$2
A#a"+a&+$-*
!a+$
Fa" #a+u$ R$'*gn";$, a!
*.$'*%8$.$n!"#$"n'*%$ an, a!!$8aa$'*%8*n$n *-!*'k.*+,$!?
$5u"6
In$$! 3.$n
$an$,> ga"n!an, +*!!$! -*%!a+$2
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INVESTMENT ON HELDTOMATURITY SECURITIES
Yang $%a!uk ,a+a% "n#$!a!" 8a,a H$+,T*Mau"6S$'u""$! a,a+a. "n#$!a!" 8a,a :
G*#$n%$n S$'u""$! : !ua .uang ,a" 8$%$"na. Mun"'"8a+ S$'u""$! : !ua .uang ,a" k*a8a7a aau
k*a%a,6a
C*8*a$ B*n,! : *&+"ga!" 6ang ,"$&"kan 8$u!a.aan C*n#$"&+$ B*n,! : *&+"ga!" 6ang ,a8a ,"ukakan ,$ngan
!a.a% C*%%$'"a+ Pa8$ : !ua .uang 6ang ,"$&"kan &ank
!$&aga" 7a%"nan
H$+, * Mau"6 S$'u"$!! 6a"u !ua &$.aga 6ang%$n6aakan a,an6a 8"n7a%an (.uang) ,a" 8$u!a.an8$n$&" (6ang %$%"n7a% ,ana) k$8a,a 8".ak 6ang %$%&$+"!ua .uang (6ang %$%"n7a%kan ,ana) ,an %$%8un6a"7angka 3aku $$nu2
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P$ngana O&+"ga!"
Va"a&$+ #a"a&$+ 6ang %$%8$ngau."*&+"ga!" a,a+a. :
T"ngka &unga
Ku8*n O&+"ga!"
@au. T$%8*
T"ngka "!"k* 8$+una!an
R"!"k* 6ang %$+$ka 8a,a *&+"ga!" 6ang%$%"+"k" =$, a$ '*u8*n2
HY
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Da" !$g" "n#$!a!"
A8a&"+a !uku &unga Bank na"k
A8a&"+a !uku &unga &ank uun ,"&a3a.
'*u8*n a$
P$%$gang
O&+"ga!"
Rug"
M$n$"%a"ngka ku8*n
6ang $a8,"%ana
,"&a3a. !uku&unga &ank
P$%$gang O&+"ga!"
Unung
M$n$"%a
"ngka ku8*n6ang +$&"."ngg" ,a"
!uku &unga&ank
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A8a&"+a ku8*n *&+"ga!" +$&". &$!a,a"8a,a &unga ,a"8a,a &unga u%u%&$a" *&+"ga!" &$a,a 8a,a "ngka a
8$%"u%aau ,"aa! n*%"na+ aau &$a,a,"aa! 1002
A8a&"+a ku8*n *&+"ga!" +$&". k$'"+,a"8a,a &unga u%u% &$a" *&+"ga!"&$a,a 8a,a "ngka a ,"!'*un aau,"&a3a. n*%"na+ aau &$a,a ,"&a3a.1002
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P$."ungan Ku! O&+"ga!"
P$."ungan ku! *&+"ga!" ,a8a ,"+akukan,$ngan %$nggunakan 8$!$n #a+u$ %$.*,6a"u %$g."ung n"+a" !$kaang ,a" 'a!. *36ang akan ,"$"%a !$+a%a !"!a %a!a 7au.
$%8* Ca!. F+*3 $,"" ,a" ku8*n 6ang%a!". akan ,"$"%a &$&$a8a ka+" !$!ua",$ngan !"!a 7au. $%8* ,an n*%"na+ *&+"ga!"8a,a ak." 7au. $%8*2 S$&aga"
8$%&an,"ngn6a a,a+a. %"n"%u% 6"$+, aau6"$+, * %au"6 (YTM) 6ang 8a,a u%u%n6aa,a+a. "ngka &unga u%u% aa aa aau"ngka &unga !$"ka BI2
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Lan7uan222
C*n*. : PT2 In,*-**, %$%&$+" *&+"ga!" 6ang,"k$+uakan PT2 A!a !$&$!aR8210020002000 ,$ngan ku8*n !$&$!a 6ang %au"6(7au. $%8*) 4 a.un2P$%&a6aan ku8*n !$"a8 a.un2 Y"$+, T*Mau""6(YTM) 102
@a3a& :
Da" !*a+ ,"aa! ,a8a ,"+".a &a.3a ku!*&+"ga!" &$a,a ,"&a3a. n"+a" n*%"na+ aaua ,"!k*n ka$na 8$%&a6aan ku8*n *&+"ga!","&a3a. !uku &unga aa aa aau SBI2
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Lan7uan222
Ru%u! P$!$n Va+u$ :
Ku8*n 1 Ku8*n 8$a%a 6g akan ,"$"%a J1/ =
Ku8*n / Ku8*n k$,ua 6g akan ,"$"%a J1/ =
Ku8*n Ku8*n k$"ga 6g akan ,"$"%a J1/ = N*%"na+ N*%"na+ 6ang ,"$"%a 8a,a ak." 8$"*,$
*&+"ga!"
" Y"$+, * %au"6 J1/ = 10 4
$urs % $upon & ' $upon ( ' $upon )' ************' Nominal
+&'i,& +&'i,& +&'i,&
+&'i,& +&'i,&
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Ru%u! 6ang +$&". %u,a.2222
A8a&"+a %$nggunakan u%u! 6ang +$&".!"ngka .a!"+n6a !$&aga" &$"ku :
@"ka :CF a,a+a. 8$%&a6aan ku8*n J1/ =
" a,a+a. YTM !$"a8 !$$nga. a.un J1/ = 10 4
n a,a+a. 8$%&a6aan ku8*n !$+a%a 10 ka+" ( 8$"*,$4 a.un ,$ngan 8$%&a6aan !$$nga. a.un !$ka+")
Ku! CF = 11J(1 ") 1J (1
")"
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Maka22
Ku! 0//Q/4
P$%&a6aan unuk 8$%&$+"an *&+"ga!",$ngan n"+a" n*%"na+ R8 10020002000a,a+a. R82 /2/Q2/4 (0//Q/4 =10020002000)
Ku! 00 = 11J(1 004) 1J (1 004)004
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a)20002000 00 = J1/&)212 1 /2/Q2/4 = 010 = J1/')121 2121 20002000,)/2/21Q /2/Q2/4 121
-ate Cash.ecei/ed
Interest.e/enue
0ond-iscountAmortization
CarryngAmount of-iscount
01 @an 0 R82
/2/Q2/4
01 @u+ 0 a)R8220002000
&)R822121
')R82121
,)/2/21Q
01 @an 0Q 20002000 220 20 242QQ
01 @u+ 0Q 20002000 2Q2 Q2 2/12/Q
01 @an 0 20002000 2Q1021 Q1021 2/20
01 @u+ 0 20002000 2Q2/14 Q2/14 42Q024/
01 @an 0 20002000 2Q24/ Q24/ 2420
01 @u+ 0 20002000 2//2Q0/ //2Q0/ Q2/Q2Q4/
01 @an 10 20002000 22 2 21024
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Pa,a !aa 8$%&$+"an *&+"ga!"
PT2 In,*-**, %$%&$+" *&+"ga!" PT A!a,$ngan n"+a" n*%"na+ R82 10020002000
,$ngan .aga R82 /2/Q2/4@una+ :
O&+"ga!" @. T$%8*PT2 A!a R82 /2/Q2/4
Ka! R82 /2/Q2/4
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A1ti/a !ancar2222
In/estasi
3 "4ligasi 5th tempo Astra6(*(78*(9:
A1ti/a Tetap 2222
A1ti/a Tida1 0er;u5ud 2222
TOTAL AKTIVA =====
Huang
Lan'a
Huang @K P7g O&+"ga!"
M*,a+
TOTAL
A$TIVA
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Pa,a 1 @u+" /00 In,*-**, %$n$"%a ku8*n8$%&a6aan '"'"+an aa! *&+"ga!" 6ang,"%"+"k" n6a ,a" PT2 A!a !$&$!a R82
20002000@una+ :
Ka! 20002000
O&+"ga!" @. T$%8* PT A!a 121
P$n,a8aan Bunga 2121
Caaan : Pa,a !aa "u 7uga ,"aku" 8$n,a8aan &unga
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A1ti/a !ancar2222
In/estasi
3 "4ligasi 5th tempo Astra6(*86(*&78
A1ti/a Tetap 2222
A1ti/a Tida1 0er;u5ud 2222
TOTAL AKTIVA =====
Huang
Lan'a
Huang @K P7g
M*,a+
TOTAL
A$TIVA
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Pa,a angga+ 1 D$!$%&$ /00 .au!!u,a. ,"aku" 8$n$"%aan 8$n,a8aanku8*n 8$%&a6aan 6ang akan $7a,"
8a,a angga+ 1 @anua" /00Q@una+ :
P"uang Bunga O&+"ga!" 20002000
O&+"ga!" @. $%8* PT2 A!a 20P$n,a8aan Bunga
220
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A1ti/a !ancar 2222
P"uang Bunga O&+"ga!" 20002000
In/estasi3 "4ligasi 5th tempo Astra
6)*:)9*787
A1ti/a Tetap 2222
A1ti/a Tida1 0er;u5ud 2222
TOTAL AKTIVA =====
Huang
Lan'a
Huang @K P7g
M*,a+
TOTAL
A$TIVA
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Pa,a angga+ 1 @anua" /00Q &$g"u$7a," 8$n$"%aan 8$%&a6aan ku8*n%aka 8"uang &unga *&+"ga!" .au!
,".a8u!kan ,$ngan 7una+ !&& :@una+ :
Ka! 20002000
P"uang Bunga O&+"ga!"20002000
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A1ti/a !ancar 2222
P"uang Bunga O&+"ga!" 0
In/estasi
3 "4ligasi 5atuh temp Astra6)*:)9*787
A1ti/a Tetap 2222
A1ti/a Tida1 0er;u5ud 2222
TOTAL AKTIVA =====
Huang
Lan'a
Huang @K P7g
M*,a+
TOTAL
A$TIVA
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S$$+a. 7au. $%8*
Pa,a angga+ @anua" /011 PT2 A!a%$%&a6a !ua .uang *&+"ga!" !&
8a,a In,*-**, %aka :Ka! 10020002000
O&+"ga!" @. $%8* PT2 A!a 10020002000