Contoh Jurnal Komputer lembaga Keuangan Perbankan
Atun (tabungan ; 10% ; metode harian) sebagai berikut :
TANGGAL
|
KETERANGAN
|
TRANSAKSI
|
04 Maret
|
Setor tunai
|
Rp 10.000.000
|
08 Maret
|
Pinbuk debet
|
Rp 5.000.000
|
18 Maret
|
Pinbuk kredit deposito Totok
|
Rp 4.000.000
|
25 Maret
|
Pinbuk kredit tabungan Joko
|
Rp 8.000.000
|
29 Maret
|
Pinbuk debet giro Tutik
|
Rp 2.000.000
|
30 Maret
|
Pinbuk kredit cek Ani (Bank Karman)
|
Rp 5.000.000
|
Transaksi Kliring
BANK SITI
|
BANK KARMAN
| |
Cek Tn. A Rp 5.000.000
Cek Tn. B Rp 4.000.000
B/G PT.C Rp 6.000.000
B/G PT.D Rp 5.000.000
|
Cek Ani Rp 5.000.000
Cek Joko Rp 6.000.000
Cek Toni Rp 8.000.000
B/G PT.X Rp 12.000.000
B/G PT.Y Rp 10.000.000
| |
Nota Kredit Rp 10.000.000
| ||
TOLAKAN KLIRING
| ||
Cek Tn. B
B/G PT. D
|
Cek Joko
B/G PT.Y
| |
Neraca Bank Siti tanggal 1 Maret
Asset
|
Liabilities
| ||
Kas
R/K pada BI
Loan
Securities
Other Asset
|
Rp 50.000.000
Rp 70.000.000
Rp 400.000.000
Rp 30.000.000
Rp 50.000.000
|
Tabungan
Giro
Deposito
Securities
Capital
|
Rp 150.000.000
Rp 120.000.000
Rp 230.000.000
Rp 50.000.000
Rp 100.000.000
|
Total Asset
|
Rp 650.000.000
|
Total Liabilities
|
Rp 650.000.000
|
Kasus
1. Portofolio siti tanggal 1 April
2. Bunga deposito dan bunga kredit
3. Profit
4. Hasil Kliring
Kebijakan
Tabungan (10%) ; Deposito (12%) ; Giro (8%)
Kas 10% Loan 18% flat
RR 8% KUK 10% flat
ER 4%
Loan 100%
KUK 20%
JAWABAN:
REKAPITULASI TABUNGAN ATUN
Tanggal
|
Jurnal
|
Debet
|
Kredit
| |
4/3
|
Rp. 10.000.000,-
|
Kas
|
Rp. 10.000.000,-
| |
Tabungan Atun
|
Rp. 10.000.000,-
| |||
8/3
|
Rp. 5.000.000,-
|
Tabungan Atun
|
Rp. 5.000.000,-
| |
Giro
|
Rp. 5.000.000,-
| |||
18/3
|
Rp. 9.000.000,-
|
Deposito Totok
|
Rp. 4000.000,-
| |
Tabungan Atun
|
Rp. 4.000.000,-
| |||
25/3
|
Rp. 17.000.000,-
|
Tabungan Joko
|
Rp. 8000.000,-
| |
Tabungan Atun
|
Rp. 8.000.000,-
| |||
29/3
|
Rp. 15.000.000,-
|
Tabungan Atun
|
Rp. 2.000.000,-
| |
Giro Tutik
|
Rp.2.000.000,-
| |||
30/3
|
Rp. 20.000.000,-
|
R/K pada BI
Tabungan Atun
|
Rp. 5.000.000,-
|
Rp. 5.000.000,-
|
BUNGA
8/3 10% x 8- 4 x Rp.10.000.000 = Rp. 10.958,90
365
18/3 10% x 18- 8 x Rp.5.000.000 = Rp. 13.698,63
365
25/3 10% x 25- 18 x Rp.9.000.000 = Rp. 17.260,27
365
29/3 10% x 29-25 x Rp.17.000.000 = Rp. 18.630,13
365
30/3 10% x 30-29 x Rp.15.000.000 = Rp. 4.109,59
365
31/3 10% x 31-30+1 x Rp.20.000.000 = Rp. 10.958,90
365
Saldo Tabungan = Rp. 20.000.000,- + Rp. 75.616,42 = Rp. 20.075.616,24
Tabungan = 10% x 31-1+1 x Rp.142.000.000 = Rp. 1.206.027,4
365
Total Tabungan = Rp. 1.206.027,4 +Rp. 20.075.616,24 + Rp. 142.000.000
Total Tabungan = Rp. 163.281.643,6
Bungan Deposito = 12% x 31-1+1 x Rp.226.000.000 = Rp. 2.303.342,46
365
Total Deposito = Rp. 226.000.000 +Rp. 2.303.342,46 = Rp. 228.303.342,5
Bunga Giro = 8% x 31-1+1 x Rp.127.000.000 = Rp. 862.904
365
Total Giro = Rp.127.000.000 + Rp. 862.904 = Rp. 127.862.904
Recuirment Research (RR) = 8% x Rp. 519.447.890 = Rp. 41.555. 831,2
Excess Research (ER) = 4 % x Rp. 519.447.890 = Rp. 20.777.915,6
NERACA BANK SITI
ASSET
|
PASIVA
|
Kas (10%) Rp. 51.944.789,-
R/K pada BI Rp. 62.333.746,8,-
Kredit :
Komersial Rp. 415.558.312,-
 KUK Rp. 103.889.578,- +
Total Kredit Rp. 519.447.890,-
|
Tabungan Rp. 163.281.643,6,-
Giro Rp. 228.303.342,5,-
Deposito Rp. 127.862.904,-+
Deposit Rp. 519.447.890,-
Capital Rp. 51.944.789,- +
Rp. 571.392.679,-
Securities Rp. 62 .333.746,8
|
Total : Rp 633.726.425,8,-
|
Total : Rp. 633. 726.425,8,-
|
Menghitung bunga kredit
Bunga Untuk Kredit Komersial
18% x 31-1+1 x Rp.415.558.312 = Rp. 64.441.153,8
360
Bunga Untuk Kredit KUK
10% x 31-1+1 x Rp.103.889.578 = Rp. 894.604,7 +
360
Jumlah bunga kredit Rp. 7.335.758,5
Bunga Deposit :
Bunga Tabungan : Rp. 1.206.027,4
Bunga Deposito : Rp. 2.303.342,46
Bunga Giro : Rp. 862.904 +
Total Bunga Deposit Rp. 4.372.273,86
Profit = I2 –I1
Profit = Rp. 7.335.758,5- Rp. 4.372.273,86 = Rp. 2.963.484,64
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